Manufacture of cement, lime and plaster

Manufacturing is a core Qualifying Activity. Forensic audit focuses on the physical transformation of raw materials (limestone/gypsum) into a new product. Income from the sale of these goods to other Free Zone Persons or for export is taxed at 0%. However, any income from 'Excluded Activities' or mainland retail could jeopardize the de minimis threshold.

Audit Red Flag

Revenue leakage from 'Ex-Works' sales to mainland UAE customers where the Free Zone Person handles logistics, potentially creating a Mainland PE.

Which UAE zones permit this activity?

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