Manufacture of dairy products

ISIC 1050 constitutes 'Manufacturing of goods or materials' under the Qualifying Activity list. Forensic audit will focus on the 'Substantial Transformation' test—ensuring raw milk or intermediate dairy components undergo a physical or chemical change. If the process is deemed mere 're-packaging' or 'labeling', the income will be re-characterized as 'Distribution' (Excluded Activity if B2C or non-Designated Zone B2B).

Audit Red Flag

Artificial fragmentation of the value chain where 'processing' is minimal (e.g., simple packaging) to circumvent the 'Excluded Activity' of distribution to non-Free Zone persons.

Which UAE zones permit this activity?

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