Building of pleasure and sporting boats

ISIC 3012 falls under 'Manufacturing of goods or materials'. Forensic focus is on 'Substantial Transformation'—the FTA will audit whether the entity is truly building/manufacturing or merely performing light assembly of imported kits, which could reclassify the activity as 'Trading' (subject to different nexus and DZ rules).

Audit Red Flag

Revenue leakage from direct-to-consumer (B2C) retail sales of sporting boats, which constitutes an Excluded Activity under the 'distribution to end consumers' provision.

Which UAE zones permit this activity?

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