Manufacture of other general-purpose machinery

Manufacturing is a core Qualifying Activity. Forensic scrutiny focuses on the 'Substantial Transformation' test. If the activity does not result in a new product with a different HS Code or significant value-add, the FTA may reclassify the income as 'Distribution of Goods', which requires the customer to be a Reseller for the 0% rate to apply.

Audit Red Flag

Misclassification of 'simple assembly' or 'packaging' of imported components as 'Manufacturing' to exploit the 0% rate on mainland sales.

Which UAE zones permit this activity?

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