GTL Summary:

Article 51 establishes the principle of tax-free movement of goods between Designated Zones. It explicitly states that goods may be transferred from one Designated Zone to another without any tax becoming due. The article further delegates procedural implementation to the Executive Regulation of the associated Decree-Law. This regulation is tasked with specifying the precise procedures and conditions governing the transfer of goods both to and from a Designated Zone. Additionally, the regulation will outline the approved mechanisms for the keeping, storing, and processing of such goods within these designated areas, ensuring full regulatory compliance.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 51
Country: 🇦🇪 UAE
Location: Title 6 - Zero Rates and Exemptions › Chapter 5 - Designated Zones
Order: 51
Last updated at: 2025-12-26 14:13:51 UTC

Title 6 - Zero Rates and Exemptions

Chapter 5 - Designated Zones

Article 51
Transfer of Goods in Designated Zones

  1. Goods may be transferred from one Designated Zone to another Designated Zone without any Tax becoming due.

  2. The Executive Regulation of this Decree-Law shall specify the procedures and conditions for the transfer of Goods from and to a Designated Zone as well as the mechanism of keeping, storing and processing such Goods therein.

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