Other manufacturing n.e.c.

Under MD 229 of 2025, 'Other manufacturing n.e.c.' qualifies as a Qualifying Activity. However, forensic scrutiny focuses on Core Income-Generating Activities (CIGA). If the 'manufacturing' process does not result in a new product or significant transformation (as per HS Code shifts), the FTA may re-characterize the income as 'Excluded' (Trading), which requires the seller to be a Designated Zone person to maintain 0% status on certain transactions.

Audit Red Flag

Misclassification of 'Trading' or 'Simple Assembly' as 'Manufacturing' to bypass the Designated Zone requirement for the sale of goods.

Which UAE zones permit this activity?

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