Service activities incidental to water transportation

Under Ministerial Decision No. 229 of 2025, ISIC 5222 aligns with 'Shipping' and 'Logistics' qualifying activities. Forensic scrutiny focuses on the 'incidental' nature; services must be directly linked to the vessel's operation (pilotage, berthing, salvage). If the revenue is derived from administrative or purely shore-based logistics without a direct nexus to the vessel's physical movement, it may be reclassified as an Excluded Activity.

Audit Red Flag

Re-characterization of general commercial agency or freight forwarding commissions as 'incidental water transportation services' to evade the 9% rate on non-qualifying income.

Which UAE zones permit this activity?

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