Manufacture of imitation jewellery and related articles

Manufacturing is a Qualifying Activity. Forensic focus is on the 'Substantial Transformation' test. If the process does not result in a new product with a different HS Code or significant value-add, the FTA may re-characterize the income as 'Excluded' trading income if not conducted within a Designated Zone.

Audit Red Flag

Re-labeling or simple assembly of imported components being misclassified as 'Manufacturing' to bypass the 'Distribution in/from a Designated Zone' restrictions.

Which UAE zones permit this activity?

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