Manufacture of articles of concrete, cement and plaster

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a core Qualifying Activity. Forensic auditors will verify that Core Income-Generating Activities (CIGA)—specifically the physical transformation of raw materials into concrete/plaster articles—are performed within the Free Zone using local labor and equipment to satisfy the Substantial Economic Substance test.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Improper allocation of revenue between the 'sale of goods' (Qualifying) and 'on-site installation or construction services' (Non-Qualifying) performed at mainland project sites.

9 licensable activities under this classification

Cement Products ManufacturingExternal approval required

Chalk ManufacturingExternal approval required

Concrete Cloth ManufacturingExternal approval required

Glass Fiber Reinforced Concrete Products ManufacturingExternal approval required

Gypsum ManufacturingExternal approval required

Gypsum Products ManufacturingExternal approval required

Precast Building 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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