Warehousing and storage

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under ISIC 5210, the distinction between 'Logistics Services' and 'Income from Immovable Property' is critical. Forensic audit will verify if the taxpayer provides integrated cargo handling and inventory management (Qualifying) versus mere provision of floor space (potentially Excluded if the counterparty is not a QFZP). Substance must be evidenced by physical warehouse control and specialized staff.

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Legal Reference

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

Audit Red Flag

Re-characterization of storage service fees as passive rental income from immovable property to non-Free Zone persons.

8 licensable activities under this classification

Airport Equipment & Aircraft Spare Parts Storage ServicesExternal approval required

Auto WarehousingNo external approval required

Cold StorageExternal approval required

Gas and petroleum products storageExternal approval required

General WarehousingNo external approval required

Self Storage ServicesNo external approval required

Storage In SilosNo external approval required

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