Manufacture of games and toys

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the Qualifying Income regime, 'Manufacturing of goods or materials' is a Qualifying Activity. Forensic auditors will verify 'substantial transformation' of raw materials into toys. If the process is limited to simple assembly or packaging, the FTA may re-classify the activity as 'Distribution of Goods', which requires the customer to be a Free Zone Person to maintain Qualifying Income status.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Re-characterization of 'Third-Party Distribution' as 'Manufacturing' to exploit the 0% rate on income from non-Free Zone customers.

2 licensable activities under this classification

Dolls ManufacturingExternal approval required

Plastic Toys ManufacturingExternal approval required

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