Post-harvest crop activities

Under the framework reinforced by Ministerial Decision No. 229 of 2025, post-harvest activities (ISIC 0163) are scrutinized to distinguish between 'Excluded' trading activities and 'Qualifying' processing. If the activity does not result in a new HS Code or significant value-add, it is treated as Trading. If the entity is not in a Designated Zone (DZ) or sells to end-consumers (B2C), the income is taxed at 9%. Forensic focus is on the 'substantiality' of the dehydration, polishing, or heat treatment processes.

Audit Red Flag

Misclassification of 'simple sorting and packaging' as 'Processing of Goods' to claim 0% tax, when the activity lacks the 'substantial transformation' required by the FTA.

Which UAE zones permit this activity?

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