Manufacture of vegetable and animal oils and fats

Manufacturing is a Qualifying Activity under the regime. Forensic audit focus is on the 'substantial transformation' of raw materials (crude oils/fats) into finished goods. If the process lacks industrial complexity, the FTA may recharacterize the income as 'Trading', which is subject to stricter nexus and counterparty rules (e.g., the Designated Zone requirement for distribution).

Audit Red Flag

Misclassifying 'repackaging' or 'simple blending' as 'manufacturing' to circumvent the 5% de minimis rule on non-qualifying income.

Which UAE zones permit this activity?

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