Growing of tropical and subtropical fruits

Under the framework of MD 229 of 2025, the biological transformation of produce is categorized as a manufacturing/processing equivalent. To maintain QFZP status, the core income-generating activities (CIGA)—including planting, harvesting, and initial processing—must be physically performed within the Designated Zone. Income derived from the sale to mainland persons is only qualifying if the Designated Zone status is maintained and the 'Goods' criteria are met.

Audit Red Flag

Artificial inflation of 'growing' margins versus 'distribution' margins to shift profits from a non-qualifying mainland distributor to the qualifying producer.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.