Manufacture of articles of concrete, cement and plaster
Qualifying · 0% eligible
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
Manufacturing is a core Qualifying Activity. Forensic auditors will verify that Core Income-Generating Activities (CIGA)—specifically the physical transformation of raw materials into concrete/plaster articles—are performed within the Free Zone using local labor and equipment to satisfy the Substantial Economic Substance test.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)
Audit Red Flag
Improper allocation of revenue between the 'sale of goods' (Qualifying) and 'on-site installation or construction services' (Non-Qualifying) performed at mainland project sites.
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Which UAE zones permit this activity?
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