Designated Zones on VAT
07-06-2018Cabinet Decision No. (59) of 2017 Designated Zones on VAT
Cabinet Decision No. (59) of 2017
on Designated Zones for the purposes of the Federal Decree-Law No. (8) of 2017 on
Value Added Tax
The Cabinet,
Having reviewed the Constitution,
Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the
Ministers and its amendments,
Federal Decree-Law No. (8) of 2017 on Value Added Tax,
Cabinet Decision No. (52) of 2017 on the Executive Regulation of the Federal Decree Law
No. (8) of 2017 on Value Added Tax, and
Pursuant to the presentation of the Minister of Finance and the approval of the Cabinet,
Has decided:
Article (1)
Designated Zones
The Designated Zones in the annex to this Decision, which meet the conditions
stipulated in the;
Cabinet Decision No. (52) of 2017 on the Executive Regulation of the
Federal Decree-Law No (8) of 2017 on Value Added Tax, shall be considered as
Designated Zones for the purposes of implementing the Federal Decree-Law No. (8)
of 2017 on Value Added Tax.
Article (2)
Amending the list of Designated Zones
The Cabinet has the authority to amend the list of Designated Zones annexed to this
Decision, by addition, deletion or amendment.
Article (3)
Issuance of Executive Decisions
The Minister of Finance shall issue the required decisions to implement the provisions of this decision.
Article (4)
Repeal of Conflicting Provisions
Any provision violating or conflicting with the provisions of this Decision shall be abrogated.
Article (5)
Implementation of the Decision
This decision shall be implemented as of 1 January 2018.
Mohammad bin Rashid Al Maktoum
Prime Minister
Issued by us:
On: 28 December 2017.
Corresponding to: 9 Rabi’ Alakher 1439 H.
List of Designated Zones
Annex to the Cabinet Decision No (59) of 2017
No. of Designated Zones (Abu Dhabi)
- Free Trade Zone of Khalifa Port
- Abu Dhabi Airport Free Zone
- Khalifa Industrial Zone
No. of 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 Qusais
- Dubai Aviation City
- Dubai Airport Free Zone
No. of Designated Zones (Sharjah)
- Hamriyah Free Zone
- Sharjah Airport International Free Zone
No. of Designated Zones (Ajman)
- Ajman Free Zone
No. of 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
No. of Designated Zones (Ras Al Khaimah)
- RAK Free Trade Zone
- RAK Maritime City Free Zone
- RAK Airport Free Zone
No. of Designated Zones (Fujairah)
- Fujairah Free Zone
- FOIZ (Fujairah Oil Industry Zone)