Best Free Zones in the UAE for Trading and Import-Export Companies (2026)

Last updated: September 2026.

Of the 17 pages ranking for "best free zone for trading in the UAE" in September 2026, 13 never mention VAT Designated Zones, two state the rule incorrectly, and not one cites Ministerial Decision No. 229 of 2025 [4]. For a business that moves goods, that attribute decides more than price. Designated Zone status keeps your stock outside the scope of UAE VAT, and it is the gateway to the only corporate tax clause a general trader can use.

It is also not a claim a zone can award itself. A Designated Zone is an area named in the annex to Cabinet Decision No. 59 of 2017 [1]. JAFZA, DAFZA, Hamriyah Free Zone, SAIF Zone and Ajman Free Zone are on that list. Meydan Free Zone, IFZA, Dubai South, SHAMS, SPC Free Zone and SRTIP are not, and those are the zones sold hardest to first-time traders on price.

Since 2013, BusinessDubai.ae has registered trading and import-export companies across the UAE free zones. This guide covers which zones hold the status, what it does to your VAT position, the 0% corporate tax test, 2026 prices by visa count, cargo fit, mainland access and annual filings.

Which UAE free zones are actually VAT Designated Zones?

Five of the zones traders shortlist most often hold VAT Designated Zone status: JAFZA, DAFZA, Hamriyah Free Zone, SAIF Zone and Ajman Free Zone [1]. Dubai CommerCity holds it by a later amendment, and RAKEZ over its legacy footprint only. Meydan Free Zone, IFZA, Dubai South, SHAMS, SPC Free Zone, SRTIP and Masdar City do not.

The annex to Cabinet Decision No. 59 of 2017 named 20 areas across seven emirates from 1 January 2018 [1]. The Federal Tax Authority puts it plainly: a free zone that is not a Designated Zone is treated like any other part of the UAE [2].

Designated status has nothing to do with how well known a zone is. DMCC and DIFC are the country's two best known free zone brands and neither carries it. Ajman Free Zone, at AED 13,131 with one visa, is the cheapest designated package BD transacts at [12].

Common Mistake: Accepting a zone's own line that it is "a designated free zone". Some use the phrase to mean designated for another purpose, or to sound official. The only test is the Cabinet Decision No. 59 of 2017 annex as amended [1]. Ask the zone to name the annex entry in writing before you lease a warehouse.

Our Designated Zone VAT guide works through the full list and the conditions a zone must keep meeting to stay on it.

What does Designated Zone status actually do for your goods?

Goods supplied inside a Designated Zone are treated as supplied outside the UAE and sit outside the scope of VAT, unless the buyer consumes them [2][3]. Resale is not consumption. Goods released into the mainland are a taxable import, and the mainland recipient accounts for the 5%, not the free zone seller.

Competitor content routinely reverses that liability, and it costs money: if you think you owe the 5%, you price it in and lose the deal.

Three limits keep this honest. The company is still onshore and files VAT returns above AED 375,000 of taxable supplies [7]. Services get nothing, because the VAT Executive Regulations place services supplied in a Designated Zone inside the State [3]. And goods you use yourself are consumed, so they carry 5% [2].

Quick Math: On AED 2,000,000 of imported stock the 5% at stake is AED 100,000. In a Designated Zone that sum is never advanced while the goods sit in the warehouse, and never at all if they are re-exported. Outside one it is paid at import and recovered later, so the difference is working capital on every container.

Why do the two most marketed trading zones give you no goods privilege?

Meydan Free Zone and IFZA are the two zones sold hardest to traders on price, and also the two with no Designated Zone status and no real warehouse or port infrastructure [1]. At AED 12,500 and AED 12,900 licence only they are genuinely cheap. For a business that moves goods they buy a licence and nothing else.

Meydan Free Zone sits at Nad Al Sheba on an office and flexi-desk model; IFZA is in Dubai Silicon Oasis and arranges warehouse access through partners.

That does not make either zone a bad choice, only the wrong choice for one reader. If you never take possession of goods, the status is worth nothing and you should buy on visa economics. Our IFZA versus Meydan comparison prices that line by line.

Real Talk: If a consultant recommends IFZA or Meydan Free Zone for an import-export business without once using the phrase "Designated Zone", they are selling the package they are cheapest to resell. Ask whether your stock will sit outside the scope of UAE VAT there. If the answer is not a flat yes with the Cabinet Decision named, keep shopping.

IFZA publishes no prices at all, so every IFZA figure above is a partner price [12].

What does a trading licence actually cost across the zones in 2026?

A Dubai free zone trading licence costs AED 12,500 licence only and AED 21,050 with one residence visa at Meydan Free Zone, Dubai South and Expo City, and AED 12,900 and AED 21,400 at IFZA as a partner price [12]. The cheapest designated option is Ajman Free Zone at AED 5,555 and AED 13,131.

Every figure carries its visa basis, because "from AED 12,500" with no basis is the most misleading number in this market. Renewal runs about 80% of year one.

All figures are BD's 2026 transaction prices [12]. ANC Free Zone is a separate Ajman entity from Ajman Free Zone and the 2017 annex does not establish its status. RAKEZ is the cheapest one-visa package at AED 12,010, but its designated footprint is the legacy RAK Free Trade Zone area.

JAFZA, DAFZA, Hamriyah Free Zone, SAIF Zone and Dubai CommerCity are absent on purpose. They price by facility and visa allocation, so any flat figure advertised for them is an agent's bundle.

Renewals land above what year-one marketing implies, because cards, deposits and compliance items sit outside the headline [12]. Ask for the standard renewal price, not the launch price. Our free zone company setup page prices each route by visa count.

Get an itemised quote across zones→

How much does each extra visa add, zone by zone?

The first residence visa costs about AED 8,500 almost everywhere in Dubai: IFZA AED 8,500, and Meydan Free Zone, Dubai South and Expo City AED 8,550 each [12]. The second visa is where zones diverge, from AED 3,200 at IFZA to AED 6,550 at Meydan Free Zone, more than a 2x spread on one product.

Nobody publishes this column. It is derived from package prices rather than advertised, and for a company running a manager, an accountant and warehouse staff it matters more than the licence fee.

The cheap-licence zones are not the cheap-visa zones: ANC Free Zone at AED 5,912 and RAKEZ at AED 6,000 are the first-visa outliers, not licence outliers. At nought or one visa, Meydan Free Zone and IFZA are AED 350 apart, which is noise.

Quick Math: Four visas. At IFZA, AED 12,900 plus 8,500 plus three visas in the 3,200 band is about AED 31,000. At Meydan Free Zone, AED 12,500 plus 8,550 plus three in the 6,550 band is about AED 40,700 [12]. Two zones identical at one visa are AED 10,000 apart at four.

Real Talk: At IFZA and Meydan Free Zone the shareholder must now show capital of at least AED 75,000 in a bank account, in the UAE or at home, to get an investor visa [12]. It is not widely published, sits outside every package price, and stalls the visa if your funds are tied up in stock.

Can a free zone trading company actually reach 0% corporate tax?

A trading company reaches 0% only through Ministerial Decision No. 229 of 2025, Article 2(1)(l), distribution of goods in or from a Designated Zone [4]. The goods must enter the UAE through that zone and go to a buyer who resells, processes or alters them, or to a public benefit entity. A B2C trader gets nothing.

The clause covers, verbatim, "the buying and selling of goods, materials, component parts or any other items that are tangible or movable", plus importation, storage, inventory management, handling and transportation, provided it is conducted in or from a Designated Zone, the goods entering the State are imported through that zone, and they go to a customer who resells, processes or alters them, or to a public benefit entity [4].

Every condition is load bearing. Miss the Designated Zone and the clause is unavailable. Clear the goods at a mainland port first and the import condition fails. Sell to the end consumer and the buyer condition fails on that revenue.

Two guardrails apply. Non-qualifying revenue is capped at the lower of 5% of revenue or AED 5,000,000, and a breach costs Qualifying Free Zone Person status for that tax period and the four that follow [4]. A Qualifying Free Zone Person also gets no AED 375,000 nil-rate band and no Small Business Relief [5][6]. Our Qualifying Free Zone Person guide sets out every condition.

Model your tax position before you choose a zone→

Common Mistake: Bolting a direct-to-consumer channel onto a qualifying wholesale business without separating it. Consumer sales are not qualifying under Article 2(1)(l), so that revenue counts against the de minimis cap and a breach costs the 0% rate for five tax periods [4].

Why can a general trader not use the qualifying commodities clause?

Ministerial Decision No. 229 of 2025 lists "Trading of Qualifying Commodities" at Article 2(1)(c) as a separate, narrower qualifying activity [4]. It covers physical trading of metals, minerals, industrial chemicals, energy and agricultural commodities that carry a quoted price on a recognised exchange. Retail-packaged goods are excluded.

A trader in electronics, garments, building materials or food has no quoted exchange price, so Article 2(1)(c) is unavailable and Article 2(1)(l) applies instead. There is a second trap: even a genuine commodity trader is pushed out where 51% or more of revenue comes from distribution, warehousing, logistics or inventory management [4].

Based on our experience: the most common corporate tax mistake in free zone trading files is not aggressive planning. It is a founder who read that commodities trading qualifies, assumed general trading was the same thing, and never checked the Designated Zone status of the zone they signed with.

Which zone fits your cargo: sea, air, bulk or e-commerce?

Match the zone to how your goods physically move. JAFZA sits beside Jebel Ali Port for sea freight and container volume. DAFZA and SAIF Zone are air freight zones inside airport footprints. Hamriyah Free Zone has its own port for bulk and chemicals. Dubai CommerCity is built for e-commerce fulfilment.

Designated Zone status is the filter; cargo type is the choice you make after it.

Warehouse cost is where the emirates separate: Hamriyah Free Zone, SAIF Zone, Ajman Free Zone and RAKEZ all sit well below Dubai for comparable units. No competitor page compares more than one zone's warehouse terms, so the entry point at each designated zone is set out below. None of these zones publishes a warehouse rate card, so every rate here is advertised by directories and consultancy listings rather than by the zone, and belongs in a quote request, not a budget [11].

Read the visa column before the rate column. Quota is set by floor area at DAFZA and Ajman Free Zone, bundled into the package at SAIF Zone and tied to the unit at JAFZA, so two quotes at the same rent can carry very different headcount [11]. Our business setup in Sharjah and business setup in Ajman pages price those routes, and the JAFZA, DAFZA and Hamriyah guides go zone by zone.

Pro Tip: Work out your landed cost per unit both ways on one shipment you have already made before choosing a sea zone over an air zone. Founders pick JAFZA for Jebel Ali and then find their goods are light, high value and arriving by air, which makes DAFZA or SAIF Zone cheaper.

Can a free zone trading company sell to the UAE mainland?

A free zone trading company can sell to mainland customers, but the goods are a taxable import on release and the mainland buyer accounts for the 5% [2][3]. Direct mainland trading beyond that needs a branch, a distributor or a permit route, and it breaks the 0% position on that revenue [4].

The old advice that a free zone company must always appoint a distributor is out of date. A permit route for mainland operation arrived in 2025, with fees and validity set by the licensing authority, so confirm the current terms with the Dubai Department of Economy and Tourism.

For most traders the honest answer is to pick one side and commit. A free zone entity holding stock alongside a mainland entity is a real structure, but it is two licences, two sets of filings and a transfer pricing question. Our free zone company setup and mainland company setup pages itemise each route, and our free zone to mainland trading guide covers it.

If you only need an entity to hold assets or invoice non-UAE clients, our offshore company formation team prices that lighter route against both.

What do you need before your first shipment clears?

Three things must be in place before your first container moves: a trade licence naming the correct trading activity, an importer and exporter code registered with your emirate's customs authority, and a bank account that matches what the licence says you do [9]. A warehouse is optional.

The customs code is registered with the emirate your zone sits in, not federally, so a Sharjah zone means Sharjah Customs and a Dubai zone means Dubai Customs [9]. Quoted processing times vary widely, so ask your zone in writing. Bank accounts are the slower half: trading companies are declined more often than service companies because the licensed activity does not match the invoices, the model is vague, or source of funds evidence is thin. WIO and Mashreq Neo open readily, and there is no fully remote opening [12].

Common Mistake: Registering a narrow activity to save money and then importing something it does not cover. Customs reads the activity, the bank reads the activity, and a mismatch between licence wording and invoices is a common reason an account is frozen. Our Dubai customs registration guide covers the code application.

Based on our experience: the single change that moves a trading application fastest is a one-page trade flow. Name your three biggest suppliers and their countries, your three biggest customers and theirs, the average invoice value and the payment terms. Banks ask for this in fragments over weeks; giving it on day one removes that.

What has to be filed every year to keep a trading licence alive?

A UAE free zone trading company renews its licence annually at roughly 80% of year one, renews the establishment card and visas, files corporate tax, files VAT returns where registered, keeps its beneficial owner register current, and audits its accounts if it claims Qualifying Free Zone Person status [6][7][8][10].

The filings cluster, usually in the same quarter as peak shipping season.

Small Business Relief remains available for tax periods ending on or before 31 December 2029 under AED 3,000,000 of revenue [6], but a Qualifying Free Zone Person cannot claim it. Our post-setup services team runs that calendar so none of it lands mid shipping week.

What do traders get wrong when they pick a free zone?

The five recurring mistakes are choosing on licence price alone, ignoring Designated Zone status, under-buying visas, registering a narrow activity, and assuming a zone's marketing describes its tax position. Each costs an amendment fee, a relocation, or the 0% rate the founder thought they had.

Licence price is the cheapest to fix: the AED 400 gap between Meydan Free Zone and IFZA is noise, while the AED 3,350 gap on the second visa is not [12]. Ignoring Designated Zone status is the expensive one, because the fix means moving the licence, the lease and the customs code. Switching costs the same as the package price with no separate penalty, so it is a second full setup fee [12].

Real Talk: If you are a first-time trader under AED 3,000,000 of revenue, the 0% Qualifying Free Zone Person route may be worth less than Small Business Relief, which takes your tax to nil until the end of 2029 and needs no audit [6]. The right answer is often the cheap zone plus the relief, and nobody selling a warehouse will say so.

Which free zone should you actually pick?

Pick on cargo type and customer type, not licence price. B2B importers and re-exporters need a Designated Zone, so JAFZA for sea freight and DAFZA or SAIF Zone for air. B2C sellers get no 0% anywhere, so optimise on fulfilment and cost. Traders who never touch goods buy on visa economics.

The table below is the summary the ranking pages do not publish.

The founder who should slow down is the one not sure whether they are B2B or B2C. That answer moves the zone, the tax route and the warehouse. Our import-export business guide and general trading company setup guide work through the model before the zone.

Check which zone fits your cargo→

Real Client Stories

These are real examples from businesses we have helped set up. Names have been changed for privacy.

Faisal's auto parts import business (moved to JAFZA)

Faisal, a Pakistani auto parts importer, set up in a low-cost Dubai zone at AED 12,900 because the licence was the cheapest quote he had. His first container cleared into the UAE, and his accountant then explained that his stock sat inside the UAE for VAT and that the distribution clause was unavailable because the zone is not designated. Relocating the licence, the lease and the customs code cost a second full package price and six weeks. "I saved four hundred dirhams and lost a quarter."

Lena's cosmetics e-commerce company (Dubai CommerCity)

Lena, a Ukrainian founder selling skincare online to GCC consumers, chose a designated zone specifically for the 0% corporate tax rate. Her sales go direct to individual consumers, which fails the Article 2(1)(l) buyer test, so none of that revenue qualifies. She did gain fulfilment next to the airport and out of scope treatment on stock she re-exports to distributors, and now claims Small Business Relief. "The warehouse was worth it. The tax reason I bought it for was not."

Ahmed's chemicals trading company (Hamriyah Free Zone)

Ahmed, an Egyptian trader moving industrial chemicals into East Africa, assumed Dubai was the only serious option and priced JAFZA warehousing first. Hamriyah Free Zone carries the same Designated Zone status, has the tanker-compatible berths his cargo needs, and quoted materially less for a comparable unit. What he had not budgeted for was time: his transit-goods model took three rounds of source of funds questions before the bank approved the account, which was longer than the licence and the lease took together. "Nobody warned me the account would take longest."

Your next steps on a UAE trading licence

Three decisions matter for a trading company and only one is price. Whether your zone is a VAT Designated Zone, because that decides whether your stock sits outside the scope of VAT and whether the 0% clause is available. Whether your customers resell or consume, because that decides Article 2(1)(l). And how many visas you need, because the second costs twice as much in some zones.

BusinessDubai.ae has completed 700+ company registrations across the UAE, including free zone trading and import-export setups, with itemised pricing and no hidden fees. We will put a free zone company setup beside a mainland company setup on one page, confirm the Designated Zone position of your shortlist, and hand the filing calendar to our post-setup services team.

Talk to a setup expert→

Frequently Asked Questions

What is the best free zone for a trading company in the UAE?

For B2B importers and re-exporters, JAFZA for sea freight and DAFZA for air, because both hold Designated Zone status and support the 0% distribution route. A trader who never handles goods should buy the cheapest zone that fits.

What is a VAT Designated Zone?

A fenced area named in the annex to Cabinet Decision No. 59 of 2017 as amended, under customs control. Goods inside it are treated as outside the UAE for VAT unless they are consumed there.

Is JAFZA a Designated Zone?

Yes. Jebel Ali Free Zone, North and South, appears in the Cabinet Decision No. 59 of 2017 annex. That status is why importers running container volumes pay more than a cheap Dubai zone charges.

Is DMCC a Designated Zone?

No. DMCC is not in the Cabinet Decision No. 59 of 2017 annex, and neither is DIFC, though several competitor pages list both. DMCC gives goods no out of scope VAT treatment.

Is IFZA a Designated Zone?

No. IFZA is not in the Cabinet Decision No. 59 of 2017 annex, so goods held by an IFZA company are inside the UAE for VAT from arrival and the Article 2(1)(l) route to 0% is unavailable.

Is Meydan Free Zone a Designated Zone?

No. Meydan Free Zone holds no VAT Designated Zone status. It is a competitively priced Dubai licence for consultancies, agencies and traders who never physically handle stock, with no goods privilege.

Which free zones in Sharjah are Designated Zones?

Two: Hamriyah Free Zone and Sharjah Airport International Free Zone, known as SAIF Zone. SHAMS, SPC Free Zone and SRTIP are not designated, despite being the Sharjah zones most heavily marketed on price.

Is Ajman Free Zone a Designated Zone?

Yes. Ajman Free Zone appears in the Cabinet Decision No. 59 of 2017 annex. At AED 5,555 licence only and AED 13,131 with one residence visa in 2026, it is the cheapest designated package available.

Is RAKEZ a Designated Zone?

Partially. The 2017 annex names RAK Free Trade Zone, one of the zones merged into RAKEZ in 2017, rather than the brand. Confirm in writing that your facility sits inside that footprint.

Is Dubai South a Designated Zone?

No. Dubai South is not in the 2017 annex. It offers bonded warehousing in its Logistics District, which suspends customs duty, but that is a customs mechanism rather than Designated Zone status.

Does a free zone trading company automatically get 0% corporate tax?

No. It pays 9% above AED 375,000 unless it is a Qualifying Free Zone Person earning qualifying income. For a trader that means Article 2(1)(l) of Ministerial Decision No. 229 of 2025.

Can a free zone trading company sell to consumers and keep the 0% rate?

No. Article 2(1)(l) requires goods to go to a customer who resells, processes or alters them, or to a public benefit entity. A sale to an end consumer fails that test.

What is the de minimis threshold for a Qualifying Free Zone Person?

Non-qualifying revenue must not exceed the lower of 5% of total revenue or AED 5,000,000 in a tax period. Exceeding it costs the status for that period and the four that follow.

Does a Designated Zone company still have to register for VAT?

Yes. A company in a Designated Zone is treated as resident in the UAE. It registers once taxable supplies exceed AED 375,000, can register voluntarily above AED 187,500, and can join a VAT group.

Who pays the 5% VAT when goods leave a free zone for the mainland?

The mainland recipient, as importer of record, not the free zone seller. A registered importer accounts for it through its own return; an unregistered one settles before release. Competitor content often reverses this.

Do goods moving between two Designated Zones attract VAT?

No, provided the goods are not released into circulation, are not used or altered in transit, and the movement follows customs suspension rules under the GCC Common Customs Law. A guarantee may be required.

Does Designated Zone status help a services business?

No. The VAT Executive Regulations place services supplied in a Designated Zone inside the State, so a consultancy, agency or IT firm in JAFZA or DAFZA charges 5% like any mainland business.

Can a free zone company sell directly to mainland UAE customers?

Not without a route: a mainland branch, a local distributor, or an operating permit. Goods released from the zone are a taxable import the buyer accounts for, and mainland revenue is non-qualifying.

Do I need a warehouse to get a general trading licence?

No. A general trading licence in most UAE free zones is issued against a flexi-desk or office package. A warehouse becomes necessary once you hold stock in the UAE, and it usually sets your visa quota.

How much does a general trading licence cost in Dubai in 2026?

AED 12,500 licence only at Meydan Free Zone, Dubai South and Expo City, or AED 12,900 at IFZA as a partner price. With one residence visa those packages run AED 21,050 and AED 21,400.

Which free zone is cheapest for a trading company with two visas?

Among Dubai zones, IFZA at AED 24,600 in 2026, against AED 27,600 at Meydan Free Zone and Dubai South, because IFZA's second visa costs AED 3,200. Ajman Free Zone is AED 17,171 and designated.

Can I switch free zones after I have set up?

Yes. Switching zone, or switching the partner you bought through, costs the same as the package price with no separate penalty. It is effectively a second setup, but there is no punitive exit fee.

Do I need AED 75,000 in the bank for an investor visa?

At IFZA and Meydan Free Zone, yes as of 2026. The shareholder must show capital of at least AED 75,000 in a bank account, in the UAE or at home. It sits outside the package price.

Which UAE banks open accounts for free zone trading companies?

WIO and Mashreq Neo both open readily for free zone companies and are the most consistent for a first UAE account. Traditional banks ask more about transit goods and source of funds.

Do I need a customs code, and who issues it?

Yes, before your first import or export. The importer and exporter code is registered with the customs authority of the emirate your free zone sits in, and it is tied to your licence activity.

Can a free zone trading company claim Small Business Relief?

Yes, if it is not claiming Qualifying Free Zone Person status and revenue is under AED 3,000,000. The relief runs for tax periods ending on or before 31 December 2029 and needs no audit.

Does a free zone trading company need audited accounts?

A Qualifying Free Zone Person must prepare audited financial statements at any revenue level, whatever its turnover, and the audit fee offsets part of what the 0% rate saves a small trader. A company that is not one needs an audit above AED 50,000,000 of revenue, plus whatever its own free zone requires.

Can a Designated Zone company join a VAT group with mainland companies?

Yes. Businesses established in a Designated Zone are treated as onshore for VAT registration and reporting, so they can form or join a VAT group with mainland companies on the normal conditions. Group membership does not change the out of scope treatment of goods moving inside the Designated Zone itself.

References

[1] Federal Tax Authority. Cabinet Decision No. 59 of 2017 on Designated Zones as amended: the annex naming Jebel Ali Free Zone, Dubai Airport Free Zone, Hamriyah Free Zone, SAIF Zone, Ajman Free Zone and RAK Free Trade Zone. tax.gov.ae

[2] Federal Tax Authority. Designated Zones VAT Guide, VATGDZ1: a non-designated free zone is treated like any other part of the UAE, resale is not consumption, and mainland release is an import payable by the importer. tax.gov.ae

[3] Federal Tax Authority. Cabinet Decision No. 52 of 2017, VAT Executive Regulations, Article 51: conditions for Designated Zone status, consumption, transfers and the place of supply of services. tax.gov.ae

[4] Ministry of Finance. Ministerial Decision No. 229 of 2025 on Qualifying Activities: Article 2(1)(l) distribution of goods in or from a Designated Zone, 2(1)(a) and (b) manufacturing and processing, 2(1)(c) qualifying commodities, de minimis at Article 3. mof.gov.ae

[5] Federal Tax Authority. Federal Decree-Law No. 47 of 2022: 0% to AED 375,000 and 9% above, the Qualifying Free Zone Person regime and filing deadlines. tax.gov.ae

[6] Ministry of Finance. Ministerial Decision No. 73 of 2023 on Small Business Relief as amended by Ministerial Decision No. 131 of 2026: AED 3,000,000 revenue to 31 December 2029, Qualifying Free Zone Persons excluded. mof.gov.ae

[7] Federal Tax Authority. Corporate tax registration and the AED 10,000 late penalty, with VAT thresholds of AED 375,000 mandatory and AED 187,500 voluntary. tax.gov.ae

[8] Ministry of Finance. Ministerial Decision No. 84 of 2025 on Audited Financial Statements: the AED 50,000,000 limb and the Qualifying Free Zone Person limb at any revenue. mof.gov.ae

[9] Dubai Customs. Importer and exporter business code registration against a trade licence, required before a first customs declaration. dubaicustoms.gov.ae

[10] Ministry of Economy. Cabinet Decision No. 109 of 2023 on Real Beneficiary Procedures: the beneficial owner register, the ownership test and the update window. moec.gov.ae

[11] Free zone directory listings, September 2026. Advertised warehouse unit sizes, annual rates and visa allocations at JAFZA, DAFZA, SAIF Zone, Hamriyah Free Zone, Ajman Free Zone and RAKEZ. None of these zones publishes a warehouse rate card, so these are advertised figures rather than quotes. freezonecompare.com and uaefreezonefinder.com

[12] BusinessDubai.ae. Internal data from UAE free zone trading and import-export registrations since 2013: 2026 package pricing by visa count across eleven zones, marginal visa cost, the investor visa capital rule, switching costs and banking outcomes. businessdubai.ae