Sovereign Verdict
EXCLUDED
Statutory ISIC
0127
Regulatory Activity Scope
Growing of beverage crops
"Under Ministerial Decision No. 229 of 2025, primary production (agriculture) is not listed as a Qualifying Activity. Revenue derived from the growing of beverage crops is treated as Non-Qualifying Revenue. If this revenue exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity loses its Qualifying Free Zone Person status entirely for the period."
Forensic Audit Red Flag
Re-characterization of primary agricultural harvesting (0127) as 'Manufacturing' (1079) to illicitly claim the 0% Qualifying Activity rate.
Statutory Authority
Article 3, Clause 1 (Non-Qualifying Activities)
Nexus Requirement
Physical land tenure within a Free Zone and environmental/agricultural licensing from local municipal authorities.
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX