Processing and preserving of fish, crustaceans and molluscs

ISIC 1020 falls under 'Manufacturing and Processing of Goods'. Forensic auditors will verify the 'Substantial Transformation' test. If the activity is deemed mere 'Distribution' rather than 'Processing', different nexus rules apply under Article 3 of MD 229 of 2025, potentially disqualifying income from non-Free Zone customers.

Audit Red Flag

Classification of simple 're-packaging' or 'cold storage' as 'processing' without evidence of physical transformation of the biological state.

Which UAE zones permit this activity?

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