Manufacture of basic chemicals

Manufacturing is a core Qualifying Activity. Forensic auditors will verify that the Core Income-Generating Activities (CIGA)—specifically the transformation of raw materials and quality control—are physically performed within the zone. Special attention is required to ensure the chemicals are not classified as 'Extractive Natural Resources' which would trigger Excluded Activity status under Article 3.

Audit Red Flag

Misclassification of 'Contract Manufacturing' where the actual production occurs in the UAE Mainland but the revenue is booked in the Free Zone entity.

Which UAE zones permit this activity?

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