Manufacture of fibre optic cables

Manufacturing of fibre optic cables involves high-tech extrusion and cladding processes. Under MD 229 of 2025, this qualifies for 0% CT as it constitutes 'Manufacturing of Goods'. Forensic auditors will verify the 'Substantial Transformation' test—ensuring the raw materials (silica/polymers) undergo a change in HS Code classification at the 4-digit level within the Free Zone.

Audit Red Flag

Classification of simple 'cutting and connectorization' of imported bulk cable as 'manufacturing' to evade the 9% tax on trading/distribution income.

Which UAE zones permit this activity?

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