Декрет № (52) от 2025 года об учреждении свободной зоны в Эмирате Дубай

المادة 1

The following words and expressions, wherever mentioned in this Decree, have the meaning indicated opposite each of them unless the context implies otherwise: Emirate: The Emirate of Dubai. Executive Council Resolution: Executive Council Resolution No. (50) of 2016 Regulating Dubai Municipality Markets and its amendments. DM: The Dubai Municipality. JAFZA: The Jebel Ali Free Zone Authority. DP World: The Dubai Ports World Corporation (FZE). Land Plot: The land plot No. (71117180), Al Aweer First, whose boundaries and area are demarcated in the plan attached to this Decree. Free Zone: The free zone established under this Decree on the Land Plot.

المادة 2

Pursuant to this Decree, a Free Zone is established on the Land Plot whose boundaries and area are demarcated in the plan attached to this Decree.

المادة 3

a. The Free Zone established under this Decree and the Companies and Establishments licensed to operate therein will be governed by the following legislation and the resolutions issued in pursuance thereof: 1. the above-mentioned Law No. (1) of 1980; 2. the above-mentioned Law No. (2) of 1986; 3. the above-mentioned Law No. (1) of 2002; and 4. the above-mentioned Decree No. (1) of 1985. b. JAFZA will exercise the powers vested in it under the legislation referred to in paragraph (a) of this Article, the resolutions issued in pursuance thereof, and other legislation in force in the Emirate, within the Free Zone, and over the Companies and Establishments licensed by JAFZA to operate therein.

المادة 4

The Companies and Establishments licensed to operate in the Free Zone will enjoy the concessions and exemptions provided for under the legislation referred to in Article (3) of this Decree and other legislation in force in the Emirate.

المادة 5

a. Notwithstanding the provisions of the legislation specified in paragraph (a) of Article (3) of this Decree, the provisions of the Executive Council Resolution and the resolutions issued in pursuance thereof will apply within the Free Zone, and the DM will exercise the powers vested in it under those provisions. b. The DM may, in accordance with the legislation in force, outsource to DP World the management, operation, or investment of all or part of the facilities or operations conducted in the DM Markets located within the Free Zone. The DM may also outsource to DP World, or to any other entity, any of its Market oversight and supervision functions assigned under the provisions of the Executive Council Resolution and the resolutions issued in implementation thereof, pursuant to an agreement concluded for that purpose. The outsource agreement will provide for the rights and obligations of the DM and the contracted party.

المادة 6

Prior to the effective date of this Decree, JAFZA must coordinate with the Tax Affairs Office of the Department of Finance and fulfil the requirements specified by the Tax Affairs Office to ensure compliance with the tax legislation in force in the United Arab Emirates.

المادة 7

All Companies and Establishments licensed to operate within the Free Zone must comply with the legislation applicable to JAFZA within one (1) year from the effective date of this Decree.

المادة 8

Any provision in any other legislation is hereby repealed to the extent that it contradicts the provisions of this Decree.

المادة 9

This Decree will be published in the Official Gazette and will come into force on the day on which it is published.