Manufacture of machinery for mining, quarrying and construction

ISIC 2824 involves high-capital expenditure and specialized labor. Forensic focus will be on the 'Core Income Generating Activities' (CIGA). If the design or engineering (IP) is held offshore and only low-value assembly occurs in the UAE, the FTA may challenge the Qualifying Income status. Furthermore, any income from 'Installation' or 'On-site Maintenance' at a mine or construction site (Mainland) must be bifurcated as it constitutes Excluded Income.

Audit Red Flag

Misclassification of 'Simple Assembly' as 'Manufacturing' where the value-add or technical transformation does not meet the 'Substantial Transformation' threshold defined under UAE Customs and Tax regulations.

Which UAE zones permit this activity?

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