Courier activities

Courier activities (ISIC 532) are categorized under 'Logistics Services'. While logistics is a Qualifying Activity, income derived from transactions with Non-Free Zone Persons (Mainland B2C or B2B) is generally excluded from the 0% regime unless it pertains to the international carriage of goods. Forensic audit will focus on the segregation of 'Domestic Mainland' vs. 'International/Free Zone' waybills.

Audit Red Flag

Misclassification of 'Last-Mile' delivery revenue to UAE Mainland customers as Qualifying Income instead of Non-Qualifying Income.

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