Manufacture of grain mill products

The manufacture of grain mill products involves physical transformation of goods, which falls under 'Manufacturing of goods or materials'. To maintain Qualifying Income status, the entity must satisfy the de minimis requirements if dealing with mainland persons or ensure all CIGA (Core Income Generating Activities) are performed within the DZ boundaries.

Audit Red Flag

Re-characterization of 'Tolling' or 'Contract Manufacturing' where the physical milling occurs in Mainland but the revenue is booked in the Free Zone entity.

Which UAE zones permit this activity?

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