Manufacture of sports goods

1 activity class

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic audit will focus on the 'Substantial Transformation' test. The entity must demonstrate that the sports goods undergo a change in tariff heading or significant value-add within the Free Zone. If the activity is deemed 'Trading' rather than 'Manufacturing' and occurs with non-Free Zone persons, the income may be disqualified.

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Legal Reference

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

Audit Red Flag

Misclassification of 'assembly of imported kits' or 're-packaging' as 'manufacturing' to claim the 0% rate without achieving substantial transformation.

Browse activity classes

ISIC 3230

Qualifying · 0% eligible

Manufacture of sports goods

1 licensable activity

DZ required

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