Manufacture of other non-metallic mineral products n.e.c.

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods or materials is a Qualifying Activity. Forensic focus is on the distinction between 'Extraction of Natural Resources' (taxable at Emirate level/excluded from 0%) and 'Manufacturing' (Qualifying). Auditors will verify that the transformation process creates a new product with a distinct ISIC classification and that CIGA—such as raw material procurement and technical processing—is not outsourced to the Mainland.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Extractive' activities (Excluded) as 'Manufacturing' (Qualifying), particularly regarding the processing of raw mineral ores or bitumen.

4 licensable activities under this classification

False Ceilings ManufacturingExternal approval required

Fire Resistant & Retardant Materials ManufacturingExternal approval required

Sand WashingExternal approval required

Wall Coating Materials ManufacturingExternal approval required

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