Manufacture of motorcycles

ISIC 3091 falls under the 'Manufacturing of goods or materials' qualifying activity. Forensic auditors will verify the 'Adequate Substance' by auditing the ratio of factory floor space, specialized machinery depreciation, and technical headcount against the volume of output. If the entity sells to mainland UAE, the 'De Minimis' threshold (5% of total revenue or AED 5 million) must be strictly monitored to prevent the entire Free Zone Person from losing its Qualifying status.

Audit Red Flag

Re-characterization of 'Manufacturing' as 'Trading' if the entity only performs assembly of imported kits (CKD/SKD) without significant value-add or physical transformation.

Which UAE zones permit this activity?

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