Manufacture of other special-purpose machinery

Manufacturing of special-purpose machinery is a Qualifying Activity. Forensic auditors will verify Core Income Generating Activities (CIGA) by auditing electricity consumption, shop-floor headcount, and CAPEX on specialized tooling. If the machinery is sold to Mainland UAE, the income is only qualifying if the goods are sold from a Designated Zone and the Mainland importer is the importer of record.

Audit Red Flag

Misclassification of 'Assembly of Imported Kits' as 'Manufacturing' to claim 0% rate when the value-add does not meet the substantial transformation threshold.

Which UAE zones permit this activity?

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