Manufacture of carpets and rugs

ISIC 1393 constitutes 'Manufacturing of goods or materials'. Under the 2025 framework, the 0% rate is contingent on the physical transformation of raw materials (yarn, dyes) into finished products within the zone. Auditors will verify electricity consumption logs and labor headcounts against production output to ensure CIGA is not being performed outside the zone.

Audit Red Flag

Sub-contracting the actual weaving or chemical treatment processes to mainland UAE third parties (Tolling) while booking the full revenue under 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.