Manufacture of clay building materials

ISIC 2392 falls under 'Manufacturing of goods or materials'. Forensic audit will focus on the 'substantial transformation' test to ensure the activity is not merely packaging or minor assembly. Under MD 229 of 2025, the entity must demonstrate that the core income-generating activities, including plant operation and quality control, occur within the zone.

Audit Red Flag

Embedded royalties or intellectual property charges hidden in the COGS of clay products sold to mainland affiliates without arm's length justification.

Which UAE zones permit this activity?

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