Free zones for import, export and re-export trading

A free zone company can import goods from outside the UAE, store them in the zone, and export or re-export them. The UAE Government portal states that goods imported into a free zone carry 0% customs duty, that goods stored for re-export carry no duty, and that duty becomes due only when goods move into the mainland market. Selling to mainland customers needs a licensed mainland distributor or a mainland branch or company. Which zone suits a trading business depends on the licence type, the warehouse space it offers and where your goods will go.

The table lists zones that publish a general trading licence in our data, sorted by the lowest package each zone publishes. Prices are as published by each zone on the date shown; see how we verify.

General trading or specialised trading

Zones usually publish two kinds of trading licence:

Dubai CommerCity, for example, publishes a Trade Licence for "specified products" and a separate General Trading Licence for trading across multiple industries. Zone names and activity lists differ, so ask each zone for the exact activity wording you would hold, and whether adding a product category later means a licence amendment.

Some goods need approval from another authority before you can trade them. IFZA's page states that some goods and services may require additional permits. Ask the zone which approvals apply to each of your product lines.

Browse zones by activity on the general trading and specialised trading pages. Activity fit there is our own assessment from the licence types each zone publishes.

Warehouses and storage

If you hold stock, the premises matter as much as the licence. Some zones publish warehouse units alongside offices; others publish only offices or desks. The table below lists zones in our data that offer warehouse space, sorted by lowest published package.

Package prices usually cover the licence and a desk or office, not a warehouse. Ask the zone for warehouse rent, minimum lease terms, and whether the unit is inside a customs-controlled area.

Customs inside the zone and on entry to the mainland

The UAE Government portal says free zone companies may import from outside the UAE, export, and re-export through the UAE "with generally no restrictions", as long as goods do not enter the mainland without customs clearance.

When goods do enter the mainland, customs duty applies:

• Dubai. The Dubai Customs FAQ states that customs duty in Dubai is 5% of the CIF value, except for alcohol (50%) and cigarettes (100%).
• Sharjah. Sharjah Customs states that 5% duty is imposed on goods imported from abroad, excluding goods in transit to GCC countries, and that the duty varies for some goods according to the tariff.

For other emirates, check the tariff with that emirate's customs authority.

Registering with customs

Dubai Customs states that any business that uses its services needs to register with it, and that a licence holder should obtain a Customs Business Code to clear goods. Registration is made online through Dubai Trade; the FAQ says there is no need to visit a customs office.

Its Request Business Registration service lists:

• Documents: a copy of the trade licence, the authorised person's passport and their Emirates ID.
• Fees: AED 100, plus an AED 20 knowledge and innovation fee.
• Time: one working day; the customs code is sent by email after payment.

Dubai Customs also states that, for a free zone company, an appropriate customs declaration must be processed when goods are sold to the mainland. Other emirates run their own customs services, so a company importing through another emirate's ports should ask that authority how to register.

VAT Designated Zones

Free zone status and VAT treatment are separate questions. The FTA's Public Clarification TAXP010 (October 2026) states that the definitions of Free Zone and Designated Zone differ between corporate tax, excise tax and VAT, and that businesses must check their status under each law separately. Only zones listed by Cabinet Decision that meet the conditions in the VAT Executive Regulation are VAT Designated Zones, and sometimes only part of a zone is listed.

How designation affects your own supplies depends on where goods come from, where they are stored and who buys them. The VAT Designated Zones guide shows the FTA's list. For your own supply chain, ask the Federal Tax Authority or a licensed tax adviser.

Selling to the mainland

The UAE Government portal states that a free zone company selling goods or services locally must work through a licensed mainland distributor or establish a mainland branch or company, and that direct mainland sales are generally not permitted without the required mainland licences or approvals. Some emirates and zones publish further routes, such as Dubai's licences and permits for free zone companies operating on the mainland; the free zone vs mainland guide explains them.

Corporate tax applies to free zone trading companies as to any other. Ministerial Decision 229 of 2025 lists trading of Qualifying Commodities (commodities with a quoted price) and distribution of goods in or from a Designated Zone among the qualifying activities, each with its own conditions. The Qualifying Free Zone Person guide sets them out. Whether they apply to your income is a question for a licensed tax adviser.

Questions to put to each zone

• Which activity wording would my licence carry, and can I add product categories later?
• Which of my products need approval from another authority?
• Is warehouse space available, at what rent and lease term, and is it in a customs-controlled area?
• Is the zone, or the area I would be in, on the FTA's list of VAT Designated Zones?
• How does the zone handle customs paperwork for goods moving to the mainland?

Next steps

Compare zones that publish a general trading licence on the general trading page, or for logistics-heavy set-ups on the logistics page. The free zone finder builds a shortlist from your answers, and you can compare pairs such as JAFZA vs KEZAD. Before importing, confirm registration and duty with the customs authority of the emirate your goods will enter through.