ISIC 1030 constitutes 'Manufacturing' under the UAE CT framework. Forensic audit focuses on the 'Value Add' ratio and the presence of specialized industrial equipment (depreciation schedules) to prove physical transformation occurs. If the activity is purely logistics-based, it loses its Qualifying status under Article 2.
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Legal Reference
Article 2(1)(a) of Ministerial Decision No. 229 of 2025
Audit Red Flag
Misclassification of 'Trading' as 'Processing'. If the entity performs only minimal packaging or labeling without a 'substantial transformation' of the raw fruit/vegetables, the FTA may re-characterize the income as 'Distribution of goods' (Excluded Activity if not to a FZ Person).
12 licensable activities under this classification
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