Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials

Manufacturing of wood and cork products is classified as a Qualifying Activity. Forensic focus is on Core Income Generating Activities (CIGA), specifically ensuring that the transformation of raw materials into finished goods occurs within the Designated Zone boundaries. Revenue from sales to mainland UAE must be treated as non-qualifying unless the 'de minimis' rule applies or the goods are imported into the mainland by the customer.

Audit Red Flag

Subcontracting the core manufacturing process to a mainland third-party while retaining the 0% tax benefit on the final sale.

Which UAE zones permit this activity?

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