Reproduction of recorded media

ISIC 1820 is classified under manufacturing activities. Under Ministerial Decision No. 229 of 2025, the physical reproduction of media from master copies is treated as the 'Manufacturing of goods or materials'. Forensic focus must be placed on whether the revenue is derived from the service of reproduction (Qualifying) or the exploitation of the underlying IP rights (which requires OECD-compliant nexus ratios).

Audit Red Flag

Commingling of 'Reproduction Services' (Qualifying) with 'Intellectual Property Royalties' (Non-Qualifying if not following the Nexus Approach).

Which UAE zones permit this activity?

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