Repair of other equipment

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 3319 covers repair of items not elsewhere classified (e.g., nets, ropes, pallets). Under Ministerial Decision No. 229 of 2025, general repair services are categorized as 'Excluded Activities' when provided to non-Free Zone Persons. Forensic audit will scrutinize the 'Beneficiary' of the service to ensure the 5% de minimis threshold is not breached by mainland-sourced repair revenue.

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Legal Reference

Article 3, Clause 1(l) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Re-characterization of 'Repair Services' as 'Manufacturing' or 'Processing' to circumvent the Excluded Activity classification for non-Free Zone customers.

8 licensable activities under this classification

Amusement Center Equipment Repairing & MaintenanceNo external approval required

From AED 750 (Abu Dhabi)

Anti Corrosion ServicesNo external approval required

Heavy Duty Equipment & Machinery Repairing & MaintenanceNo external approval required

Light Duty Equipment & Engines RepairingNo external approval required

From AED 750 (Abu Dhabi)

Maintenance and Repair Military EquipmentExternal approval required

Marine Equipment Repairing & MaintenanceExternal approval required

Medical & Laboratory Equipment Repairing

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