Wholesale of metals and metal ores

Wholesale of metals falls under 'Distribution of goods or materials in or from a Designated Zone'. Forensic audit focus is on the 'Reseller' condition: if the metal is sold to an end-user (e.g., a construction firm for its own use rather than a trader), the income is reclassified as Excluded Income (9% rate).

Audit Red Flag

Re-characterization of 'Retail' sales as 'Wholesale'; the FTA will audit the 'Reseller' status of the customer to ensure the 0% rate applies.

Which UAE zones permit this activity?

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