Repair of footwear and leather goods

Under the framework of Ministerial Decision No. 229 of 2025, repair services for personal and household goods are categorized as 'Excluded Activities' when provided to natural persons. Even in a B2B context, this activity fails to meet the definition of 'Qualifying Activities' such as Manufacturing or Processing of Goods, as it constitutes a terminal service rather than a value-add in the supply chain of a tradeable good.

Audit Red Flag

Revenue leakage from the sale of leather care accessories (Retail) being misclassified as service income to circumvent the 5% de minimis threshold.

Which UAE zones permit this activity?

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