Manufacture of refined petroleum products

While 'Extractive Activities' are excluded under Article 7 of the CT Law, the 'Manufacture of refined petroleum products' is classified as a Qualifying Activity under the 'Manufacturing of goods or materials' category. Forensic focus is on the 'Transformation' threshold—ensuring the process results in a new product with a different HS Code to avoid being reclassified as mere trading or extraction support.

Audit Red Flag

Inappropriate allocation of costs between 'Extractive' (Excluded) and 'Refining' (Qualifying) business segments to artificially inflate 0% taxable income.

Which UAE zones permit this activity?

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