Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers

ISIC 2920 is classified as 'Manufacturing of goods or materials' under the Qualifying Activities list. To maintain 0% status, the entity must demonstrate that the physical assembly and coachwork occur within the Free Zone. Forensic auditors will verify the 'Substantial Transformation' test to ensure the activity is not merely 're-packaging' or 'trading', which could reclassify income as non-qualifying if sold to mainland customers.

Audit Red Flag

Contracting out the core 'substantial transformation' process to mainland third-party workshops while booking the revenue in the Free Zone entity.

Which UAE zones permit this activity?

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