Collection of hazardous waste

Under the Qualifying Free Zone Person regime, 'Processing of waste' is a Qualifying Activity. While ISIC 3812 focuses on collection, forensic auditors must verify if the collection is an ancillary component of a broader processing/recycling operation. If the entity only collects and transfers hazardous waste without transformation or treatment, the FTA may recharacterize the income as a non-qualifying service subject to the 9% rate if the de minimis threshold is exceeded.

Audit Red Flag

Misclassification of 'transportation-only' services as 'waste processing' to bypass the 0% rate exclusion for logistics services provided to mainland entities.

Which UAE zones permit this activity?

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