Freight transport by road

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Freight transport by road is not listed as a standalone Qualifying Activity. Unlike maritime transport, road transport is treated as a domestic service. Revenue generated from ISIC 4923 is categorized as Non-Qualifying Income, which must be monitored against the de minimis threshold (5% of total revenue or AED 5 million) to prevent the entire Free Zone Person from losing its Qualifying status.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g) and Article 4

Audit Red Flag

Reclassifying standard road haulage as 'Distribution of Goods' when the customer is the end-user rather than a reseller, violating the 'Distribution' activity definition.

14 licensable activities under this classification

Animals TransportExternal approval required

Biological Materials TransportExternal approval required

Cargo Transport by Heavy TrucksExternal approval required

From AED 1,250 (Abu Dhabi)

Cargo Transport by Light TrucksExternal approval required

From AED 1,250 (Abu Dhabi)

Explosive Materials TransportExternal approval required

Fodder & Animal Feed TransportNo external approval required

Hazardous Materials TransportExternal approval required

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