Retail sale via mail order houses or via Internet

Under the UAE Free Zone regime, 'Retail' is an Excluded Activity. ISIC 4791 focuses on retail sales to end consumers. While 'Distribution of goods or materials in or from a Designated Zone' is a Qualifying Activity, it excludes sales to natural persons. Forensic audit will focus on the 'Beneficial Recipient' to ensure no retail leakage into the Qualifying Income pool.

Audit Red Flag

Misclassification of B2C (Business-to-Consumer) retail revenue as B2B 'Distribution of Goods' to illicitly access the 0% regime.

Which UAE zones permit this activity?

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