Sea and coastal freight water transport

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, 'Sea and coastal freight water transport' aligns with the 'Operating and managing ships' qualifying activity. Forensic focus is on Core Income Generating Activities (CIGA) including crew management, vessel maintenance, and route planning. Income derived from purely domestic coastal transport (within UAE territorial waters) must be bifurcated from international freight to ensure correct application of the 0% vs 9% rate.

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Legal Reference

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

Audit Red Flag

Attempting to classify 'Freight Forwarding' or 'Third-party Logistics (3PL)' under ISIC 5012 without owning, leasing, or having full operational control of the vessel.

3 licensable activities under this classification

Sea Freight & Passengers ChartersExternal approval required

Sea Transport Of Oil & Petroleum ProductsExternal approval required

Sea Transport of Radioactive, Chemical & Biological MaterialsExternal 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.

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