Manufacture of other non-metallic mineral products n.e.c.

Manufacturing of goods or materials is a Qualifying Activity. Forensic focus is on the distinction between 'Extraction of Natural Resources' (taxable at Emirate level/excluded from 0%) and 'Manufacturing' (Qualifying). Auditors will verify that the transformation process creates a new product with a distinct ISIC classification and that CIGA—such as raw material procurement and technical processing—is not outsourced to the Mainland.

Audit Red Flag

Misclassification of 'Extractive' activities (Excluded) as 'Manufacturing' (Qualifying), particularly regarding the processing of raw mineral ores or bitumen.

Which UAE zones permit this activity?

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