Transport via pipeline

Under MD 229 of 2025, transport via pipeline is categorized as an Excluded Activity when it pertains to natural resources subject to Emirate-level taxation. Forensic audit focuses on the molecular nature of the throughput; if the pipeline carries crude, condensate, or natural gas, the income is non-qualifying regardless of the entity's Free Zone status.

Audit Red Flag

Classification of 'natural resource' transport as 'logistics services' to circumvent the Article 3 exclusion.

Which UAE zones permit this activity?

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