Manufacture of corrugated paper and paperboard and of containers of paper and paperboard

Manufacturing is a Qualifying Activity. Forensic audit focuses on the 'substantial transformation' test. If the entity merely cuts or repacks without changing the character of the paperboard, the FTA may reclassify the income as 'Excluded Activity' (Trading), potentially triggering the de minimis rule or 9% tax on non-qualifying income.

Audit Red Flag

Classification of 'trading' income as 'manufacturing' income when raw paperboard is resold without undergoing a substantial transformation process.

Which UAE zones permit this activity?

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