Transport via railways

While 'Logistics Services' is a Qualifying Activity, ISIC 491 (Railway Transport) is primarily categorized as a domestic utility/infrastructure service. Under MD 229 of 2025, land-based transport lacks the 'International' qualifier granted to maritime and aviation, making it an Excluded Activity unless provided solely to other Free Zone Persons as an ancillary service.

Audit Red Flag

Incorrectly bundling rail freight as 'Logistics Services' under Article 2(1)(l) to mask domestic passenger revenue which is ineligible for 0% rate.

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