Building of ships and floating structures

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, the building of ships is categorized under 'Manufacturing of goods or materials'. Forensic focus will be on the 'substantial transformation' test and whether the Free Zone Person owns the specialized tools and employs the technical maritime engineers required for the CIGA, rather than acting as a mere shell for mainland labor.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Ship Repair and Maintenance' (which may have different thresholds) as 'Building' to exploit manufacturing incentives, or outsourcing hull fabrication to mainland subcontractors while claiming 0% tax on the full contract value.

2 licensable activities under this classification

Ship Parts ManufacturingExternal approval required

Ships & Yachts BuildingExternal approval required

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