Manufacture of consumer electronics

Manufacturing of goods is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the consumer electronics undergo a change in tariff classification or significant value-add within the Free Zone. If the activity is deemed mere distribution of imported finished goods, it may be reclassified as non-qualifying income unless sold to other Free Zone Persons.

Audit Red Flag

Misclassification of 'light assembly' or 'kitting' as 'manufacturing' to bypass the substantial transformation requirement.

Which UAE zones permit this activity?

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