Manufacture of tanks, reservoirs and containers of metal

Manufacturing of metal containers is a Qualifying Activity under the 'Manufacturing of goods or materials' category. Forensic scrutiny focuses on the 'Mainland Source' rule; if the tanks are sold to a mainland person, the 0% rate only applies if the Free Zone Person is the beneficial owner of the intellectual property or if the activity is strictly 'Qualifying' and not 'Excluded'. Large-scale silos integrated into land may trigger Immovable Property clauses.

Audit Red Flag

Commingling of manufacturing revenue with 'installation and assembly' services performed on-site at mainland immovable property, which may be reclassified as Excluded Activity.

Which UAE zones permit this activity?

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