Manufacture of motor vehicles

1 activity class

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic focus is on Core Income Generating Activities (CIGA) ensuring assembly, engineering, and quality control are physically performed within the Free Zone. Auditors will scrutinize 'tolling' agreements to ensure the Free Zone entity is not merely a shell for mainland production.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)

Audit Red Flag

Misclassification of income from mainland retail sales (B2C) as Qualifying Income, exceeding the 5% de minimis threshold.

Browse activity classes

ISIC 2910

Qualifying · 0% eligible

Manufacture of motor vehicles

2 licensable activities

DZ required

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