Repair of other equipment

ISIC 3319 covers repair of items not elsewhere classified (e.g., nets, ropes, pallets). Under Ministerial Decision No. 229 of 2025, general repair services are categorized as 'Excluded Activities' when provided to non-Free Zone Persons. Forensic audit will scrutinize the 'Beneficiary' of the service to ensure the 5% de minimis threshold is not breached by mainland-sourced repair revenue.

Audit Red Flag

Re-characterization of 'Repair Services' as 'Manufacturing' or 'Processing' to circumvent the Excluded Activity classification for non-Free Zone customers.

Which UAE zones permit this activity?

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