Finishing of textiles

ISIC 1313 falls under the 'Manufacturing of goods or materials' qualifying activity. Forensic audit will verify if the finishing process (bleaching, dyeing, printing) results in a 'substantial transformation' of the input material. If the entity does not take title to the goods, the income may be recharacterized as a service, potentially triggering the 5% de minimis threshold if the counterparty is a mainland person.

Audit Red Flag

Classification of 'service-only' finishing for third-party owned textiles as 'Manufacturing' rather than 'Provision of Services' to a non-Free Zone person.

Which UAE zones permit this activity?

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