Manufacture of cement, lime and plaster

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a core Qualifying Activity. Forensic audit focuses on the physical transformation of raw materials (limestone/gypsum) into a new product. Income from the sale of these goods to other Free Zone Persons or for export is taxed at 0%. However, any income from 'Excluded Activities' or mainland retail could jeopardize the de minimis threshold.

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Legal Reference

Article 2(1)(a) of Ministerial Decision No. 265 of 2023 and MD 229 of 2025

Audit Red Flag

Revenue leakage from 'Ex-Works' sales to mainland UAE customers where the Free Zone Person handles logistics, potentially creating a Mainland PE.

5 licensable activities under this classification

Cement ManufacturingExternal approval required

Clinker ManufacturingExternal approval required

Concrete Tiles ManufacturingExternal approval required

Kerb Stones ManufacturingExternal approval required

Lime ManufacturingExternal approval required

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