Manufacture of cutlery, hand tools and general hardware

Under MD 229 of 2025, the manufacture of goods is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the process isn't a conduit for non-qualifying distribution. Revenue from ancillary services like tool maintenance or installation must be segregated to avoid breaching de minimis thresholds if provided to mainland persons.

Audit Red Flag

Misclassification of 'Trading' income as 'Manufacturing' income where only minor assembly or packaging occurs without substantial transformation of the raw metal materials.

Which UAE zones permit this activity?

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