Cargo handling

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 5224 is categorized under 'Logistics Services'. Forensic audit focuses on Core Income Generating Activities (CIGA), specifically ensuring that the loading, unloading, and stowage equipment and personnel are located within the Free Zone. If services are provided to a Mainland person, the 0% rate only applies if the cargo is part of an international supply chain or transshipment.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(f)

Audit Red Flag

Misclassification of 'Cargo Handling' for mainland-to-mainland transit as Free Zone sourced income without physical entry into the zone.

5 licensable activities under this classification

Air Cargo ServicesExternal approval required

From AED 800 (Abu Dhabi)

Cargo Loading & Unloading ServicesNo external approval required

Cargo PackagingNo external approval required

Sea Cargo ServicesExternal approval required

From AED 900 (Abu Dhabi)

Shipping Containers Loading & Unloading ServicesNo external approval required

From AED 1,500 (Abu Dhabi)

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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