Manufacture of pharmaceuticals, medicinal chemical and botanical products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic audit focuses on the 'substantial transformation' of raw materials into finished pharmaceutical products. If the activity is deemed mere 'packaging' or 'labeling' without chemical/botanical transformation, it may be reclassified as Trading, potentially triggering Excluded Activity status if sold to non-Free Zone persons.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)

Audit Red Flag

Re-characterization of 'Toll Manufacturing' where CIGA is performed by a mainland third-party while the Free Zone entity retains the 0% margin.

6 licensable activities under this classification

Medical & Surgical Devices ManufacturingExternal approval required

Medicinal Chemicals ManufacturingExternal approval required

Medicine ManufacturingExternal approval required

Preparation of Botanical Products for Pharmaceutical useExternal approval required

Vaccines & Inoculants ManufacturingExternal approval required

Veterinary Medicine ManufacturingExternal approval required

Which UAE zones permit this activity?

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

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