Manufacture of furniture

1 activity class

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity under the Free Zone regime. Forensic scrutiny focuses on the 'substantial transformation' of raw materials within the zone. If the entity merely assembles pre-fabricated components (CKD/SKD) without significant value-add, the FTA may reclassify the activity as 'Trading', which carries different nexus and 'Excluded Income' implications if conducted with non-Free Zone persons.

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Legal Reference

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

Audit Red Flag

Revenue derived from on-site installation services or bespoke assembly performed at a customer's premises on the UAE Mainland.

Browse activity classes

ISIC 3100

Qualifying · 0% eligible

Manufacture of furniture

8 licensable activities

DZ required

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