Manufacture of pulp, paper and paperboard

Manufacturing is a Qualifying Activity under the specified framework. Forensic auditors will verify the 'Substantial Transformation' test; if the activity is limited to cutting, slitting, or simple packaging of paperboard without chemical or mechanical pulp processing, the FTA may reclassify the income as 'Distribution of Goods' (an Excluded Activity if conducted with mainland non-Free Zone persons).

Audit Red Flag

Re-characterization of 'Trading' as 'Manufacturing' where no substantial transformation of raw materials occurs (HS Code consistency check).

Which UAE zones permit this activity?

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