Manufacture of articles of concrete, cement and plaster

Manufacturing is a core Qualifying Activity. Forensic auditors will verify that Core Income-Generating Activities (CIGA)—specifically the physical transformation of raw materials into concrete/plaster articles—are performed within the Free Zone using local labor and equipment to satisfy the Substantial Economic Substance test.

Audit Red Flag

Improper allocation of revenue between the 'sale of goods' (Qualifying) and 'on-site installation or construction services' (Non-Qualifying) performed at mainland project sites.

Which UAE zones permit this activity?

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