Courier activities

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Courier activities (ISIC 5320) fall under 'Logistics Services' as per the expanded definitions in MD 229 of 2025. Forensic scrutiny focuses on the 'Last-Mile' delivery component; if the delivery is performed by the Free Zone entity on the UAE Mainland, the income must be bifurcated to ensure it does not inadvertently create a Mainland Permanent Establishment or violate the 5% de minimis threshold for non-qualifying revenue.

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Legal Reference

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

Audit Red Flag

Reclassification of B2C (Business-to-Consumer) delivery revenue as Qualifying Income when it should be treated as Excluded Income under the de minimis rule.

10 licensable activities under this classification

Delivery ServicesNo external approval required

Documents DeliveryExternal approval required

From AED 2,500 (Abu Dhabi)

Full Service Postal AgencyExternal approval required

Legal Notifications ServicesExternal approval required

Letters & Post Items DeliveryExternal approval required

Money OrderExternal approval required

Parcels DeliveryExternal approval required

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