Service activities incidental to water transportation

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, ISIC 5222 aligns with 'Shipping' and 'Logistics' qualifying activities. Forensic scrutiny focuses on the 'incidental' nature; services must be directly linked to the vessel's operation (pilotage, berthing, salvage). If the revenue is derived from administrative or purely shore-based logistics without a direct nexus to the vessel's physical movement, it may be reclassified as an Excluded Activity.

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Legal Reference

Article 2, Clause 1(g) and Article 3 of Ministerial Decision No. 229 of 2025

Audit Red Flag

Re-characterization of general commercial agency or freight forwarding commissions as 'incidental water transportation services' to evade the 9% rate on non-qualifying income.

4 licensable activities under this classification

Ports ManagementExternal approval required

From AED 600 (Ajman)

Salvaging Distressed VesselsExternal approval required

Ship Management & OperationExternal approval required

Ship Piloting & Towing ServicesExternal approval required

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