Manufacture of other rubber products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods is a Qualifying Activity. Under the 2025 framework, the entity must demonstrate that the rubber products undergo a technical change in character or use. Income derived from the sale of these goods to both Free Zone and non-Free Zone persons (including exports) qualifies for the 0% rate, provided the production occurs within a Designated Zone.

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Legal Reference

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

Audit Red Flag

Classification of 'trading' or 're-packaging' as 'manufacturing' without achieving substantial transformation of the raw rubber materials.

4 licensable activities under this classification

Flooring Materials & Mats ManufacturingNo external approval required

Rubber Products ManufacturingNo external approval required

Sponge Products ManufacturingNo external approval required

Synthetic Sponge ManufacturingNo external approval required

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