Support activities for transportation

5 activity classes

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 522 covers cargo handling, storage, and warehousing. Under the UAE CT regime, these are categorized as 'Logistics Services'. Forensic risk arises when the entity performs the actual carriage of goods (transport) rather than just support; if the transport is not international, the income may be disqualified. Auditors will verify if the Core Income Generating Activities (CIGA) are physically conducted within the Designated Zone boundaries.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g) in conjunction with Cabinet Decision No. 55 of 2023

Audit Red Flag

Misclassification of domestic 'Transportation Services' (Excluded) as 'Logistics Support Services' (Qualifying) to mask non-qualifying inland freight revenue.

Browse activity classes

ISIC 5221

Mixed · depends on counterparty

Service activities incidental to land transportation

6 licensable activities

DZ required

ISIC 5222

Qualifying · 0% eligible

Service activities incidental to water transportation

4 licensable activities

DZ required

ISIC 5223

Qualifying · 0% eligible

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