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.
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
- style=”padding-bottom: 8px; font-size: 17px;”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)
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