Non-specialized wholesale trade

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

While 'Distribution of goods' is a Qualifying Activity, ISIC 4690 is inherently broad. Forensic auditors will verify the 'Reseller' status of customers. If the 'Non-specialized' nature includes sales to entities for their own consumption (End-use), that portion is Excluded Income. MD 229 of 2025 reinforces that the 'Distribution' must be the primary substance, not just a pass-through invoicing mechanism.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(k)

Audit Red Flag

Classification of sales to 'End-Users' as 'Wholesale' to bypass the Retail exclusion, particularly when the counterparty lacks a valid trade license for resale.

15 licensable activities under this classification

Authentic Antiques, Artefacts & Artworks TradingNo external approval required

Dirigibles and Hot Air Ballons TradeExternal approval required

Fireworks TradingExternal approval required

General TradingNo external approval required

From AED 600 (Ajman)

Goods WholesalersNo external approval required

Metal Badges and Metal Military Insignia TradeExternal approval required

Military Tools and Supplies TradingExternal approval required

Which UAE zones permit this activity?

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

Get your ranked shortlist