Repair of fabricated metal products

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, 'Manufacturing and processing of goods or materials' is a Qualifying Activity. However, ISIC 3311 (Repair) is distinct from ISIC 25 (Manufacturing). The FTA will scrutinize whether the 'repair' involves a fundamental transformation of the product (Processing) or is merely a service. Income from non-Free Zone persons for repair services is generally treated as Excluded Income unless it meets the de minimis requirements.

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Legal Reference

Article 2, Clause 1(a) and Article 3, Clause 1

Audit Red Flag

Recharacterizing 'Maintenance and Repair' services (Excluded) as 'Manufacturing or Processing' (Qualifying) to apply the 0% rate to income derived from Mainland customers.

10 licensable activities under this classification

Cargo Containers Repairing & MaintenanceNo external approval required

Heavy Military Weapons MaintenanceExternal approval required

Maintenance of military ammunition and its partsExternal approval required

Maintenance of Missile Launch Control Devices, Warning and Test Equipment and Related SystemsExternal approval required

Medium Military Weapons MaintenanceExternal approval required

Metal Tanks & Containers RepairingNo external approval required

From AED 750 (Abu Dhabi)

Military Equipment Repair & Maintenance

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