Manufacture of metal-forming machinery and machine tools

Manufacturing is a Qualifying Activity under the updated 2025 framework. Forensic auditors will verify the 'substantial transformation' of raw materials into metal-forming machinery. If the process is deemed mere 'trading' or 'distribution' without significant value-add, the income may be re-characterized as Excluded Activity income if the customers are mainland entities or non-Free Zone persons.

Audit Red Flag

Misclassification of 'simple assembly' or 'kitting' as 'manufacturing' to avoid the 'Excluded Activity' status of distribution to non-Free Zone persons.

Which UAE zones permit this activity?

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