Manufacture of glass and glass products

Manufacturing of glass (ISIC 2310) constitutes a Qualifying Activity. Forensic scrutiny will focus on the 'Physical Transformation' requirement; if the entity merely labels or packages imported glass, it fails the manufacturing definition and reverts to a 9% rate. Substance must include specialized machinery and technical staff on-site.

Audit Red Flag

Attributing income from mainland installation services or retail sales to the 0% manufacturing tax base.

Which UAE zones permit this activity?

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