Manufacture of articles of fur

ISIC 1420 involves the physical transformation of fur skins into apparel or articles. Under Ministerial Decision No. 229 of 2025, this qualifies as 'Manufacturing and processing of goods or materials'. Forensic auditors will verify the 'Substantial Transformation' test—ensuring the process results in a new product with a different name, character, or use, rather than mere packaging or minor adjustments which would reclassify the income as non-qualifying trading income.

Audit Red Flag

Re-labeling or simple assembly of imported finished fur garments disguised as 'substantial transformation' to claim manufacturing status.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.