Courier activities

Courier activities (ISIC 5320) fall under 'Logistics Services' as per the expanded definitions in MD 229 of 2025. Forensic scrutiny focuses on the 'Last-Mile' delivery component; if the delivery is performed by the Free Zone entity on the UAE Mainland, the income must be bifurcated to ensure it does not inadvertently create a Mainland Permanent Establishment or violate the 5% de minimis threshold for non-qualifying revenue.

Audit Red Flag

Reclassification of B2C (Business-to-Consumer) delivery revenue as Qualifying Income when it should be treated as Excluded Income under the de minimis rule.

Which UAE zones permit this activity?

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