Wholesale of agricultural machinery, equipment and supplies

Wholesale of machinery falls under 'Distribution of goods or materials in or from a Designated Zone'. Forensic audit will verify the 'Reseller' status of the customer. If the customer is the end-user of the machinery, the 0% regime is voided for that transaction. CIGA must be performed within the Free Zone, including inventory management and logistics coordination.

Audit Red Flag

Direct sales to end-user farms or agricultural cooperatives for their own use, which constitutes 'Retail' and reclassifies the revenue as an Excluded Activity.

Which UAE zones permit this activity?

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