Processing and preserving of fruit and vegetables

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 1030 constitutes 'Manufacturing' under the UAE CT framework. Forensic audit focuses on the 'Value Add' ratio and the presence of specialized industrial equipment (depreciation schedules) to prove physical transformation occurs. If the activity is purely logistics-based, it loses its Qualifying status under Article 2.

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Legal Reference

Article 2(1)(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of 'Trading' as 'Processing'. If the entity performs only minimal packaging or labeling without a 'substantial transformation' of the raw fruit/vegetables, the FTA may re-characterize the income as 'Distribution of goods' (Excluded Activity if not to a FZ Person).

12 licensable activities under this classification

Date Products ManufacturingExternal approval required

Dates Drying & PackagingExternal approval required

Dates Preparing & PackagingExternal approval required

Dry Fruit & Vegetables PackagingExternal approval required

Fruit & Vegetables FreezingExternal approval required

Fruit Canning & PackagingExternal approval required

Fruit Juices ManufacturingExternal approval required

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