Manufacture of parts and accessories for motor vehicles

Manufacturing is a Qualifying Activity under MD 229 of 2025. Forensic auditors will verify the 'Substantial Transformation' test. If the process does not result in a change in the HS Code or significant value-add, the income may be re-characterized as 'Distribution of Goods', which requires a different nexus and is subject to the 'Designated Zone' restriction for 0% treatment.

Audit Red Flag

Misclassification of 'simple assembly' or 're-packaging' as 'manufacturing' to bypass the Excluded Activity of Trading.

Which UAE zones permit this activity?

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