Manufacture of lifting and handling equipment

Manufacturing is a Qualifying Activity. However, forensic scrutiny focuses on the 'Delivery' and 'Installation' components. Under the QFZP regime, income from goods sold to mainland persons is only qualifying if the QFZP is located in a Designated Zone and the mainland person is the importer of record. Any ancillary services performed at the customer's mainland site (e.g., crane assembly) constitute an Excluded Activity (Mainland source) and must be bifurcated at arm's length.

Audit Red Flag

Bundling of 'on-site' mainland installation, testing, and maintenance services into the manufacturing contract price to mask non-qualifying mainland service income.

Which UAE zones permit this activity?

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