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KUWAITDesignated Zones for the purposes of the Federal Decree-Law No. (8) of 2017 on Value Added Tax
Designated Zones for the purposes of the Federal Decree-Law No. (8) of 2017 on Value Added Tax
Based on:
- 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 (effective 1 January 2018); and
- Cabinet Decision No. (35) of 2018 on Amending the List of Designated Zones Annexed to the 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 (effective 18 June 2018).
- Cabinet Decision No. (43) of 2019 on Amending the List of Designated Zones Annexed to the 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 (effective 4 July 2019).
| No. | Designated Zones (Abu Dhabi) | Effective from |
??????? ??????? ) ????? ??? ???) |
? |
| 1 | Free Trade Zone of Khalifa Port | 01/01/2018 | ????? ??????? ????? ?????? ????? | 1 |
| 2 | Abu Dhabi Airport Free Zone | 01/01/2018 | ??????? ????? ????? ?????? | 2 |
| 3 | Khalifa Industrial Zone | 01/01/2018 | ? ????? ??? | 3 |
| 4 | Al Ain International Airport Free Zone | 18/06/2018 | ??????? ????? ????? ????? ?????? | 4 |
| 5 | Al Butain International Airport Free Zone | 18/06/2018 | ??????? ????? ????? ?????? ?????? | 5 |
| No. | Designated Zones (Dubai) | ??????? ??????? ) ????? ???) | ? | |
| 1 | Jebel Ali Free Zone (North-South) | 01/01/2018 | ??????? ????? ???? ??? ) ???? – ????) | 1 |
| 2 | Dubai Cars and Automotive Zone (DUCAMZ) |
01/01/2018 | ????? ?????? ????? ???????? - ?????? | 2 |
| 3 | Dubai Textile City | 01/01/2018 | ? ??? ????? | 3 |
| 4 | Free Zone Area in Al Quoz | 01/01/2018 | ??????? ????? ?? ????? ????? ???????? | 4 |
| 5 | DAFZA Industrial Park Free Zone - Al Qusais | 01/01/2018 | ????? ?????? ???????? - ????? | 5 |
| 6 | Dubai Aviation City | 01/01/2018 | ? ??? ????? | 6 |
| 7 | Dubai Airport Free Zone | 01/01/2018 | ??????? ????? ?? ???? ??? ?????? | 7 |
| 8 | International Humanitarian City – Jebel Ali | 18/06/2018 | ??????? ???????? ??????? ????????? – ??? ??? | 8 |
| No. | Designated Zones (Sharjah) | ??????? ??????? )????? ???????) | ? | |
| 1 | Hamriyah Free Zone | 01/01/2018 | ? ????? ??????? | 1 |
| 2 | Sharjah Airport International Free Zone | 01/01/2018 | ??????? ????? ?? ???? ??????? | 2 |
| No. | Designated Zones (Ajman) | ??????? ??????? )????? ?????) | ? | |
| 1 | Ajman Free Zone | 01/01/2018 | ? ????? ????? | 1 |
| No. | Designated Zones (Umm Al Quwain) | ??????? ??????? )????? ?? ???????) | ? | |
| 1 | Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port | 01/01/2018 | ????? ??????? ????? ??? ??????? ?? ????? ???? ?? ???? | 1 |
| 2 | Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road | 01/01/2018 | ????? ??????? ????? ??? ??????? ??? ???? ????? ???? ?? ???? | 2 |
| No. | Designated Zones (Ras Al Khaimah) | ??????? ??????? ) ????? ??? ??????) | ? | |
| 1 | RAK Port Free Zone | 01/01/2018 | ? ??? ????? ????? ??????? | 1 |
| 2 | RAK Maritime City Free Zone | 01/01/2018 | ??????? ????? ????? ??? ?????? ???????? | 2 |
| 3 | Al Hamra Industrial Zone – Free Zone | 04/07/2019 | ????? ?????? ???????? – ??? ? | 3 |
| 4 | Al Ghail Industrial Zone – Free Zone | 04/07/2019 | ????? ????? ???????? – ????? ??? | 4 |
| 5 | Al Hulaila Industrial Zone – Free Zone | 04/07/2019 | ????? ??????? ???????? – ????? ? | 5 |
| No. | Designated Zones (Fujairah) | ??????? ??????? )????? ???????) | ? | |
| 1 | Fujairah Free Zone | 01/01/2018 | ? ??????? ????? | 1 |
| 2 | FOIZ (Fujairah Oil Industry Zone) | 01/01/2018 | FOIZ ???? ????? | 2 |