Other transportation support activities

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 5229 encompasses freight forwarding and logistics. Under Ministerial Decision No. 229 of 2025, 'Logistics Services' are qualifying activities. However, forensic scrutiny focuses on whether the entity acts as a principal in the transport chain or merely a disclosed agent. Pure intermediation for non-Free Zone Persons (Mainland) is an Excluded Activity, potentially tainting the 0% rate if the de minimis threshold is exceeded.

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Legal Reference

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

Audit Red Flag

Misclassifying 'Customs Brokerage' or 'Agency Services' as 'Logistics Services' when no physical cargo handling or supply chain management is performed.

18 licensable activities under this classification

Air Cargo AgentExternal approval required

Appointed General Agent For Airline/AirlinesExternal approval required

Aviation ConsultancyNo external approval required

From AED 600 (Ajman)

Aviation Trading BrokerageExternal approval required

Car Guarantee Extension ServicesNo external approval required

Customs BrokerExternal approval required

Freight BrokerNo external 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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