Postal activities under ISIC 5310 are generally considered regulated domestic services or universal service obligations. Unlike ISIC 5320 (Courier activities), 5310 does not typically fall under the definition of 'Logistics Services' as defined in the Qualifying Activity lists. Income derived from these activities is treated as non-qualifying, potentially breaching the de minimis threshold if not carefully segregated.
“
Legal Reference
Ministerial Decision No. 229 of 2025, Article 3 (Excluded Activities)
Audit Red Flag
Attempting to reclassify ISIC 5310 (Postal) as 'Logistics Services' to qualify for the 0% rate under the Qualifying Free Zone Person regime.
Which UAE zones permit this activity?
Scout checks the current permission status for this activity across every UAE zone against your specific structure.