Manufacture of engines and turbines, except aircraft, vehicle and cycle engines

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, the 'Manufacture of goods or materials' is a Qualifying Activity. Forensic audit must verify that the output excludes aircraft, vehicle, and cycle engines as per ISIC 2811 constraints. Any revenue from the excluded engine types or from 'Repair and Maintenance' (if not ancillary) must be segregated as it may fall under different tax treatments or be deemed Excluded Income if performed for non-Free Zone persons.

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Legal Reference

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

Audit Red Flag

Re-characterization of 'Simple Assembly' as 'Manufacturing'. The FTA will scrutinize if the process involves 'substantial transformation' or merely the packaging/assembly of imported components which may be reclassified as non-qualifying trading.

2 licensable activities under this classification

Engines Spare Parts ManufacturingExternal approval required

Turbines ManufacturingExternal approval required

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