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Designated Zones on VAT

07-06-2018

Cabinet 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)

  1. Free Trade Zone of Khalifa Port
  2. Abu Dhabi Airport Free Zone
  3. Khalifa Industrial Zone

 

No. of Designated Zones (Dubai)

  1. Jebel Ali Free Zone (North-South)
  2. Dubai Cars and Automotive Zone (DUCAMZ)
  3. Dubai Textile City
  4. Free Zone Area in Al Quoz
  5. Free Zone Area in Al Qusais
  6. Dubai Aviation City
  7. Dubai Airport Free Zone

 

No. of Designated Zones (Sharjah)

  1. Hamriyah Free Zone
  2. Sharjah Airport International Free Zone

 

No. of Designated Zones (Ajman)

  1. Ajman Free Zone

 

No. of Designated Zones (Umm Al Quwain)

  1. Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port
  2. Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road

 

No. of Designated Zones (Ras Al Khaimah)

  1. RAK Free Trade Zone
  2. RAK Maritime City Free Zone
  3. RAK Airport Free Zone

 

No. of Designated Zones (Fujairah)

  1. Fujairah Free Zone
  2. FOIZ (Fujairah Oil Industry Zone)