Wholesale of solid, liquid and gaseous fuels and related products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Wholesale of fuels is categorized under 'Distribution of goods or materials'. To maintain 0% tax, the customer must be a business that resells the fuel or uses it as a raw material for processing. Forensic audit will focus on the 'Resale' verification of the counterparty and the physical movement of goods through a Designated Zone.

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Legal Reference

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

Audit Red Flag

Sales to end-users (B2C) or industrial consumers who do not resell or process the fuel, which disqualifies the 'Distribution' activity status

7 licensable activities under this classification

Compressed Natural Gas TradingExternal approval required

Diesel Fuel TradingExternal approval required

Jet Fuel Supply ServicesExternal approval required

Refined Oil Products TradingExternal approval required

Trading Crude Oil AbroadNo external approval required

Trading Refined Oil Products AbroadNo external approval required

Wholesale of Grease and Lubricants TradingExternal approval required

From AED 600 (Ajman)

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