Table of Contents
Frequently Asked Questions
What is activity code 4923.91 and what services does it cover
Activity code 4923.91 — Transport Goods By Heavy Trucks is the official UAE business activity classification for the commercial haulage of goods using heavy goods vehicles.
The activity covers a wide range of freight types, including bulk cargo, palletised freight, construction materials, machinery, and oversized loads requiring specialist transport arrangements. It does not cover light vehicle delivery or passenger transport.
Operators licensed under this code can work on spot freight contracts, long-term haulage agreements, or by subcontracting capacity to established logistics companies that need additional fleet on demand.
Which authority issues the business licence for heavy truck transport in Dubai
A heavy truck goods transport business in Dubai can be licensed through a free zone authority. The article specifically references Meydan Free Zone as a route to obtaining a licence under activity code 4923.91.
In addition to the trade licence, operators must also comply with requirements from other bodies. The Roads and Transport Authority (RTA) handles vehicle registration and heavy transport permits, while MOHRE governs employment and driver hiring rules.
What RTA requirements apply to heavy truck operators in Dubai
All trucks operating on Dubai roads must carry valid RTA registration. This is a baseline requirement regardless of the type of cargo being transported.
For certain categories of freight, additional permits are required. Oversized loads and hazardous cargo typically need movement permits issued by the RTA on a trip-by-trip basis, meaning compliance is an ongoing operational responsibility rather than a one-time setup task.
Route planning must account for these RTA permit requirements, as specific road categories have restrictions on the types of heavy vehicles permitted to use them.
How does VAT apply to heavy truck transport businesses in the UAE
Businesses must register for VAT with the Federal Tax Authority (FTA) once their taxable supplies exceed AED 375,000 annually.
Freight transport carried out within the UAE is standard-rated at 5%. However, international transport routes may qualify for zero-rating, subject to specific conditions set by the FTA.
Operators should seek qualified VAT advice early, particularly if they plan to handle cross-border GCC haulage, as the zero-rating rules require careful documentation and compliance.
What are the main customer segments for a heavy truck transport business in Dubai
The customer base for activity code 4923.91 is broad and spans multiple industries. Core segments include manufacturers moving raw materials and finished goods, construction firms transporting equipment and aggregates, and FMCG distributors managing retail supply chains.
Port operators also represent a significant customer segment, particularly given Dubai's proximity to Jebel Ali Port, which requires substantial landside container movement by road.
The article notes that this customer base is largely recession-resistant, since physical goods must move regardless of broader economic conditions — a structural advantage for operators in this sector.
Should a new heavy truck business own its fleet or lease vehicles
The article identifies this as one of the earliest and most consequential decisions for founders. Fleet ownership carries higher upfront capital costs but builds tangible asset value over time and can improve margins on long-term contracts.
Leasing, by contrast, preserves liquidity during the growth phase, reduces initial capital requirements, and offers flexibility to scale fleet size up or down in response to contract volume.
Neither model is universally superior — the right choice depends on the operator's funding position, contract pipeline, and growth strategy. Many operators start with leasing and transition to ownership as revenue stabilises.
Why is Dubai considered a strong location for a heavy truck transport business
Dubai's advantages as a logistics base are structural rather than circumstantial. Jebel Ali Port, operated by DP World, ranks among the world's top ten container ports and handles over 14 million TEUs annually, generating sustained demand for road freight to move containers landside.
The Sheikh Zayed Road corridor connects Dubai to Abu Dhabi and the Northern Emirates, while the Al Maktoum logistics zone near DWC airport positions operators at the intersection of air and road freight networks.
At a macro level, UAE non-oil trade has exceeded AED 2.2 trillion in recent years, and road transport accounts for the dominant share of intra-GCC cargo movement — providing a large and growing addressable market for licensed operators.
What staffing and driver hiring rules apply to heavy truck operators in Dubai
Driver sourcing and employment are regulated by MOHRE (Ministry of Human Resources and Emiratisation). All commercial drivers must be hired under employment contracts that comply with UAE Labour Law.
Drivers must hold valid UAE driving licences appropriate to the vehicle category they operate — standard car licences are not sufficient for heavy goods vehicles, and operators are responsible for verifying licence validity.
Quota-based hiring rules also apply, with the specific quotas depending on the operator's licence type and total headcount. Founders should factor these requirements into workforce planning before committing to a fleet size or contract volume.
How to Start a Heavy Truck Goods Transport Business in Dubai
Dubai's position as a regional logistics hub — anchored by Jebel Ali Port, an expanding road network, and cross-GCC trade corridors — makes heavy truck goods transport one of the most commercially viable freight activities available to licence in the UAE today. This guide covers the market context, licence requirements, and practical setup steps for activity code 4923.91 via Meydan Free Zone.
UAE Heavy Freight Transport: Market Context and Key Figures
The UAE logistics sector contributes meaningfully to non-oil GDP, with road freight forming the backbone of domestic and cross-border cargo movement. According to Mordor Intelligence, the UAE freight and logistics market continues to expand in line with trade volumes and infrastructure investment, with road transport accounting for a significant share of last-mile and inter-emirate haulage.
Dubai's infrastructure advantage is structural, not incidental. Jebel Ali — operated by DP World — ranks among the world's top ten container ports. The Sheikh Zayed Road corridor connects Dubai to Abu Dhabi and the Northern Emirates, while the Al Maktoum logistics zone near DWC airport positions operators at the intersection of air and road freight. These are not marginal advantages; they translate directly into contract volume for heavy truck operators.
- UAE non-oil trade exceeded AED 2.2 trillion in recent years, per the Invest in Dubai portal
- Jebel Ali handles over 14 million TEUs annually, generating sustained road freight demand
- Road transport accounts for the dominant share of intra-GCC cargo movement
- UAE logistics sector growth is projected in the mid-single digits annually through 2028
Free Business Setup Cost Calculator
Calculate NowWhat the Activity Covers: Services, Customers, and Business Model
Activity code 4923.91 — Transport Goods By Heavy Trucks — covers the commercial haulage of goods using heavy goods vehicles. This includes bulk cargo, palletised freight, construction materials, machinery, and oversized loads requiring specialist transport arrangements.
Core customers span several sectors: manufacturers moving raw materials and finished goods, construction firms transporting equipment and aggregates, FMCG distributors managing retail supply chains, and port operators requiring landside container movement. The customer base is broad and largely recession-resistant, given that physical goods must move regardless of economic conditions.
The revenue model is flexible. Operators can work on per-trip contracts for spot freight, secure long-term haulage agreements with anchor clients, or subcontract capacity to established logistics majors who need additional fleet on demand. Operationally, founders must decide early between fleet ownership and leasing — ownership carries capital cost but builds asset value; leasing preserves liquidity during the growth phase. Driver sourcing is governed by MOHRE regulations, and route planning must account for RTA permit requirements on specific road categories.
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Heavy truck operations in Dubai sit across several regulatory layers. Vehicle registration and heavy transport permits are issued by the Roads and Transport Authority (RTA). Trucks operating on Dubai roads require valid RTA registration, and certain categories of oversized or hazardous cargo require additional movement permits issued on a trip-by-trip basis.
Staffing is regulated by MOHRE. Hiring commercial drivers requires employment contracts compliant with UAE Labour Law, and operators must maintain valid driving licences appropriate to the vehicle category. Quota-based hiring rules apply depending on your licence type and headcount.
For VAT, the Federal Tax Authority (FTA) requires registration once taxable supplies exceed AED 375,000 annually. Freight transport within the UAE is standard-rated at 5%; international transport may qualify for zero-rating subject to FTA conditions.
Free zone licences permit trading and operations but require a mainland-registered entity or a licensed logistics partner for direct road operations on public highways. Founders should confirm the operational model with Meydan Free Zone advisers before finalising their structure.
How to Set Up via Meydan Free Zone: Step-by-Step
The setup process is straightforward when approached in sequence.
- Step 1 — Confirm the activity: Select activity code 4923.91 and verify the licence category with Meydan Free Zone. Confirm any activity-specific conditions that apply to heavy transport.
- Step 2 — Submit incorporation documents: Provide passport copies for all shareholders, a basic business plan, and a No Objection Certificate (NOC) if you are currently employed in the UAE.
- Step 3 — Obtain the trade licence and establishment card: Once approved, collect your trade licence. Open a corporate bank account — your establishment card and licence will be required by the bank.
- Step 4 — Register vehicles and obtain RTA permits: Post-licence, register your fleet with the RTA and apply for the relevant heavy transport permits. This step is separate from the free zone process and runs in parallel with operations setup.
- Step 5 — Visas and residency: Meydan Free Zone packages include visa allocations. Founders, partners, and key staff can apply for UAE residency visas under the free zone establishment.
Business Setup in Dubai
Get StartedConclusion
Heavy truck goods transport is a high-demand, infrastructure-backed activity in Dubai with clear licensing pathways, strong customer demand across construction, trade, and manufacturing, and a straightforward setup process via Meydan Free Zone for founders who move methodically through the regulatory steps. The market is established, the infrastructure is in place, and the licensing framework is well-defined.
Use the cost calculator to estimate your licence and setup fees, then speak to the Meydan Free Zone team to confirm activity eligibility and begin your application.
References
- Mordor Intelligence (mordorintelligence.com)
- DP World (dpworld.com)
- Invest in Dubai (investindubai.gov.ae)
- MOHRE (mohre.gov.ae)
- Roads and Transport Authority (RTA) (rta.ae)
- Federal Tax Authority (FTA) (tax.gov.ae)










