Manufacture of domestic appliances

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a core Qualifying Activity. Forensic audit will focus on the 'substantial transformation' test, verifying that raw materials are converted into domestic appliances using assets and labor located within the Designated Zone. Pure assembly of imported kits may be scrutinized if value-add is below the threshold defined in the implementing regulations.

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Legal Reference

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

Audit Red Flag

Contract manufacturing arrangements where the Free Zone entity acts as a shell for goods actually manufactured in mainland UAE or overseas without substantial transformation occurring within the zone.

6 licensable activities under this classification

Cookers & Cook Stoves ManufacturingExternal approval required

Electric Water Heaters ManufacturingExternal approval required

Electrical Home Appliances ManufacturingExternal approval required

Kitchen Appliances ManufacturingExternal approval required

Refrigerators, Freezers & Water Coolers ManufacturingExternal approval required

Washing Machines & Dryers ManufacturingExternal approval required

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