Manufacture of watches and clocks

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity under the UAE CT regime. Forensic audit will focus on the 'substantial transformation' of components into finished horological instruments. If the activity is deemed mere 'assembly' of imported kits without value-add, the FTA may attempt to reclassify it under 'Distribution', which would then require a Designated Zone (DZ) status to remain qualifying.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 2(1)(a)

Audit Red Flag

Misclassification of 'after-sales repair services' or 'retail showroom sales' as manufacturing income, which are Excluded Activities.

1 licensable activity under this classification

Watches & Clocks ManufacturingNo external 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.

Get your ranked shortlist