Transport via pipeline

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, transport via pipeline is categorized as an Excluded Activity when it pertains to natural resources subject to Emirate-level taxation. Forensic audit focuses on the molecular nature of the throughput; if the pipeline carries crude, condensate, or natural gas, the income is non-qualifying regardless of the entity's Free Zone status.

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Legal Reference

Article 3, Clause 1(a) of Ministerial Decision No. 139 of 2023 (as amended by MD 229 of 2025)

Audit Red Flag

Classification of 'natural resource' transport as 'logistics services' to circumvent the Article 3 exclusion.

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