Manufacture of wearing apparel, except fur apparel

Manufacturing is a Qualifying Activity. Forensic audit will focus on verifying that Core Income Generating Activities (CIGA), specifically the physical transformation of textiles into apparel, occur within the zone. Auditors will reconcile electricity consumption, machine depreciation schedules, and labor records against production output to ensure the activity is not merely a re-packaging or trading operation disguised as manufacturing.

Audit Red Flag

Sub-contracting the core sewing or assembly processes to mainland third-parties 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.