VAT Applicability in Designated Zones
Any Designated Zone specified by a decision of the Cabinet shall be treated as being outside the State, subject to the following conditions:
- The Designated Zone is a specific fenced geographic area and has security measures and Customs controls in place to monitor entry and exit of individuals and the movement of goods to and from the area.
- The Designated Zone shall have internal procedures regarding the method of keeping, storing and processing of goods therein.
- The operator of the Designated Zone complies with the procedures set by the Authority.
Even if an area is identified as a Designated Zone, it is not automatically treated as being outside the UAE for VAT purposes. There are many criteria that need to be met in order for a Designated Zone to be treated as outside the UAE for VAT purposes.
Phone:- +971 4 327 7775
Mobile:- 971 506 77 5860
WhatsApp:- +971 56 219 1607
Email:- dubai@hlbhamt.com
List of Designated Zones
Following are the List of Designated Zones specified by a decision of the Cabinet:-
Designated Zones (Abu Dhabi)
- Free Trade Zone of Khalifa Port
- Abu Dhabi Airport Free Zone
- Khalifa Industrial Zone
Designated Zones (Dubai)
- Jebel Ali Free Zone (North-South)
- Dubai Cars and Automotive Zone (DUCAMZ)
- Dubai Textile City
- Free Zone Area in Al Quoz
- Free Zone Area in Al Qusaiz
- Dubai Aviation City
- Dubai Airport Free Zone
Designated Zones (Sharjah)
Designated Zones (Ajman)
Designated Zones (Umm Al Quwain)
- Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port
- Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road
Designated Zones (Ras Al Khaimah)
- RAK Free Trade Zone
- RAK Maritime City Free Zone
- RAK Airport Free Zone
Designated Zones (Fujairah)
- Fujairah Free Zone
- FOIZ (Fujairah Oil Industry Zone)
Featured insights
Latest insights, case studies and news from across the network
Get in touch
Whatever your question our team will point you in the right direction
Start the conversation