Manufacture of other pumps, compressors, taps and valves

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic audit will focus on Core Income Generating Activities (CIGA) including raw material sourcing, physical production, and quality control being performed within the Designated Zone. Income from 'Excluded Activities' or 'Mainland' transactions must not exceed the de minimis threshold of 5% or AED 5 million.

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Legal Reference

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

Audit Red Flag

Classification of 'assembly of imported kits' as 'manufacturing' without meeting the minimum 40% value-add threshold or significant transformation criteria.

3 licensable activities under this classification

Bathrooms’ Hoses, Faucets & Angle Valves ManufacturingNo external approval required

Pumps ManufacturingExternal approval required

Valves ManufacturingExternal approval required

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