Manufacture of wiring devices

Under MD 229 of 2025, the manufacture of wiring devices (ISIC 2733) falls under 'Manufacturing of goods or materials'. Forensic audit will verify the transformation of raw materials into finished products. If the entity merely procures components and resells them without significant industrial transformation, the income may be reclassified as 'Expat/Trading' income, potentially subject to the 9% rate if not conducted with a Free Zone Person.

Audit Red Flag

Classification of 'simple assembly' or 'packaging' as 'manufacturing' to bypass the higher substance requirements or to mask pure trading activities.

Which UAE zones permit this activity?

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