Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres

ISIC 2211 falls under 'Manufacturing and processing of goods or materials' as per the Qualifying Activities list. Forensic audit focuses on the 'substantial transformation' test. For retreading, the process must involve vulcanization or cold-curing to be classified as processing rather than a service. If the entity merely acts as a wholesaler without physical transformation, the income is reclassified as 'Excluded' unless the DZ-to-DZ trade rules apply.

Audit Red Flag

Commingling of 'Retreading' (Qualifying) with 'Pure Trading' of new third-party tyres (Excluded Activity if not conducted via a Designated Zone distributor model), leading to incorrect application of the 0% rate on non-manufactured inventory.

Which UAE zones permit this activity?

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