Wholesale of food, beverages and tobacco

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Wholesale of food and tobacco falls under 'Distribution of goods or materials' in a Designated Zone. Forensic auditors will reconcile Excise Tax filings for tobacco and carbonated beverages against Corporate Tax returns to verify volume and counterparty status (Natural vs. Juridical persons).

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Legal Reference

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

Audit Red Flag

Commingling of B2B wholesale revenue with B2C retail sales to natural persons, which disqualifies the entire income stream from the 0% regime.

7 licensable activities under this classification

Foodstuff Supply ServicesExternal approval required

Local Aquaculture Products SellingNo external approval required

Tobacco & Cigarettes TradingExternal approval required

Trade Energy Drinks- WholesaleExternal approval required

From AED 500 (Abu Dhabi)

Wholesale of aromatic herbs and plantsExternal approval required

From AED 250 (Abu Dhabi)

Wholesale of Canned and Preserved Foodstuff TradingExternal approval required

From AED 600 (Ajman)

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