Manufacture of other special-purpose machinery

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of special-purpose machinery is a Qualifying Activity. Forensic auditors will verify Core Income Generating Activities (CIGA) by auditing electricity consumption, shop-floor headcount, and CAPEX on specialized tooling. If the machinery is sold to Mainland UAE, the income is only qualifying if the goods are sold from a Designated Zone and the Mainland importer is the importer of record.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Assembly of Imported Kits' as 'Manufacturing' to claim 0% rate when the value-add does not meet the substantial transformation threshold.

4 licensable activities under this classification

Equpping of Missile Launch Control Devices, Warning and Test Equipment and Related SystemsExternal approval required

Industrial Robots AssemblingExternal approval required

Specialized Industrial Machinery & Equipment ManufacturingExternal approval required

Specialized Precision Equipment ManufacturingExternal approval required

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