Manufacture of wearing apparel, except fur apparel

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic audit will focus on verifying that Core Income Generating Activities (CIGA), specifically the physical transformation of textiles into apparel, occur within the zone. Auditors will reconcile electricity consumption, machine depreciation schedules, and labor records against production output to ensure the activity is not merely a re-packaging or trading operation disguised as manufacturing.

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Legal Reference

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

Audit Red Flag

Sub-contracting the core sewing or assembly processes to mainland third-parties while booking the full revenue under the Free Zone entity.

21 licensable activities under this classification

Arabic Gown ManufacturingNo external approval required

Caps & Headwears ManufacturingNo external approval required

Children Wears ManufacturingNo external approval required

Children's Underwears ManufacturingNo external approval required

Face Masks & Gloves PreparationNo external approval required

Gents Wears Tailoring & Embroidery WorkshopNo external approval required

Gloves ManufacturingNo external approval required

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