Manufacture of grain mill products, starches and starch products

Under the manufacturing head, ISIC 106 involves physical transformation of raw materials. Forensic audit focus is on the 'De Minimis' threshold; if non-qualifying revenue from mainland retail or ancillary logistics exceeds 5% of total revenue or AED 5 million, the entity loses its Qualifying Free Zone Person status entirely.

Audit Red Flag

Reclassification of 'Excluded Income' as 'Qualifying Income' when grain products are sold directly to mainland UAE end-consumers (B2C) rather than through a mainland distributor (B2B).

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.