Repair of electronic and optical equipment

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 3313 is categorized as a service activity. Under the UAE CT regime, repair services are not listed as 'Qualifying Activities' and are generally treated as 'Excluded Activities' when provided to non-Free Zone persons. Forensic scrutiny focuses on the 5% de minimis threshold for non-qualifying revenue and the distinction between 'Processing of Goods' (Qualifying) and 'Repair/Maintenance' (Excluded).

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Legal Reference

Ministerial Decision No. 139 of 2023, Article 3, Clause 1(j)

Audit Red Flag

Re-characterization of 'Repair Services' as 'Manufacturing' or 'Processing' to circumvent the Excluded Activity list.

2 licensable activities under this classification

Military Autonomous Systems Repair and MaintenanceExternal approval required

Repair and Maintenance of Photographic Equipment and Military CountermeasuresExternal approval required

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