Manufacture of other textiles n.e.c.

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

The activity falls under 'Manufacturing of goods or materials'. Forensic scrutiny will focus on whether the Core Income Generating Activities (CIGA)—specifically the physical processing and assembly of textiles—are physically performed within the Free Zone and not outsourced to mainland sub-contractors.

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Legal Reference

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

Audit Red Flag

Reclassification of 'Excluded' retail sales to mainland natural persons as 'Qualifying' wholesale manufacturing revenue.

2 licensable activities under this classification

Manufacture Of Other TextilesNo external approval required

Special Purposes Fabrics & Fibers ManufacturingNo external approval required

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