Manufacture of products of wood, cork, straw and plaiting materials

4 activity classes

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic focus is on the 'substantial transformation' test to ensure the process is not merely packaging or minor assembly. Income from sales to UAE Mainland must be segregated as it may be subject to the 9% rate depending on the distribution model used (e.g., via a Mainland distributor vs. direct sale).

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Legal Reference

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

Audit Red Flag

Re-characterization of 'Trading' (Excluded Activity) as 'Manufacturing' (Qualifying Activity) where no substantial transformation of wood/cork raw materials occurs within the Free Zone.

Browse activity classes

ISIC 1621

Qualifying · 0% eligible

Manufacture of veneer sheets and wood-based panels

0 licensable activities

DZ required

ISIC 1622

Qualifying · 0% eligible

Manufacture of builders' carpentry and joinery

4 licensable activities

DZ required

ISIC 1623

Qualifying · 0% eligible

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