Manufacture of luggage, handbags and the like, saddlery and harness

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, the manufacturing of consumer leather goods is a Qualifying Activity. Forensic focus is on the 'substantial transformation' test; simple assembly or repackaging of imported components may be disqualified and treated as 'Excluded Activity' (Trading/Distribution) if the 5% de minimis threshold is exceeded.

“

Legal Reference

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

Audit Red Flag

Contract manufacturing or 'toll manufacturing' arrangements where the Free Zone entity lacks legal title to raw materials or does not perform the significant transformation, potentially reclassifying income as 'Service' rather than 'Manufacturing'.

3 licensable activities under this classification

Hand Bags, Wallets & Belts ManufacturingNo external approval required

Saddle & Animal, Bird Training Requisites MakingNo external approval required

Suitcases ManufacturingNo external approval required

Want expert help licensing this activity?

Leave your details and a licensing adviser will call you back about where this activity can be licensed, the approvals it needs and what it costs. There's no charge to ask.

Which UAE zones permit this activity?

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

Get your ranked shortlist