Manufacture of other electrical equipment

Manufacturing is a Qualifying Activity. Forensic focus will be on the 'substantial transformation' of raw materials into new products. If the process is deemed mere 'Trading' due to lack of technical transformation, the 0% rate is forfeited for non-DZ transactions.

Audit Red Flag

Misclassification of 'Simple Assembly' or 'Packaging' as 'Manufacturing' to circumvent the higher substance requirements of the latter.

Which UAE zones permit this activity?

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