Manufacture of prepared meals and dishes

Under ISIC 1075, the activity must involve 'substantial transformation' of raw ingredients into preserved, multi-component meals. If the process is limited to simple assembly, heating, or portioning for immediate consumption, the FTA will re-characterize the income as 'Catering' or 'Retail', which are Excluded Activities under the Free Zone regime. Forensic audit will verify the presence of industrial-scale preservation equipment (freezing, canning, vacuum-packing) to distinguish from service-based food preparation.

Audit Red Flag

Re-classification of 'Catering Services' (Excluded Activity) as 'Manufacturing' (Qualifying Activity) to evade the 9% tax on mainland-sourced income.

Which UAE zones permit this activity?

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