Manufacture of malt liquors and malt

Manufacturing is a Qualifying Activity under Article 2(1)(a). However, ISIC 1103 involves goods subject to Excise Tax. Forensic audit must verify that revenue is derived strictly from B2B wholesaling. Any direct-to-consumer distribution constitutes an Excluded Activity under Article 3, potentially tainting the QFZP status if the De Minimis limit is breached.

Audit Red Flag

Misclassification of B2C 'tasting room' or retail sales as B2B manufacturing income to circumvent the 5% De Minimis threshold.

Which UAE zones permit this activity?

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