Manufacture of domestic appliances

Manufacturing is a core Qualifying Activity. Forensic audit will focus on the 'substantial transformation' test, verifying that raw materials are converted into domestic appliances using assets and labor located within the Designated Zone. Pure assembly of imported kits may be scrutinized if value-add is below the threshold defined in the implementing regulations.

Audit Red Flag

Contract manufacturing arrangements where the Free Zone entity acts as a shell for goods actually manufactured in mainland UAE or overseas without substantial transformation occurring within the zone.

Which UAE zones permit this activity?

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