Inland freight water transport

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, inland freight water transport is treated as a Qualifying Activity under the 'Shipping' or 'Logistics' umbrella provided it is not conducted as a retail service to end-consumers. Forensic scrutiny focuses on the 'Place of Use' of the service; if the transport originates and terminates in the UAE Mainland for a non-QFZP, it may be recharacterized as Excluded Income if it exceeds the de minimis limit.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Inland' transport as 'International Shipping' to bypass the 5% de minimis threshold when dealing with mainland non-Free Zone customers.

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