Manufacture of jewellery and related articles

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of jewellery is a Qualifying Activity under the 'Manufacturing of goods or materials' category. Forensic scrutiny focuses on the de minimis threshold (5% or AED 5M) regarding ancillary retail operations and the verification of physical transformation of raw gold/gemstones into finished articles to distinguish from mere trading.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Misclassification of 'B2C' retail sales to natural persons as 'B2B' manufacturing revenue to circumvent the Excluded Activity threshold.

6 licensable activities under this classification

Gold & Precious Metal Products ManufacturingExternal approval required

GoldsmithExternal approval required

Metal Products EngravingExternal approval required

Precious Jewellery ManufacturingExternal approval required

Precious Stones Cutting & PolishingExternal approval required

Silverware & Jewellery Products ManufacturingExternal approval required

Which UAE zones permit this activity?

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

Get your ranked shortlist