# Free zones for import, export and re-export trading

> General and specialised trading licences, warehouses, customs duty in a free zone and on the mainland, and customs registration, from official sources.

Category: By industry · Reviewed 2026-10-27 · https://freezoneguide.com/guides/free-zone-for-trading-companies

## Key takeaways

- The UAE Government portal states that goods imported into a free zone carry 0% customs duty and become subject to UAE customs duty only when they move into the mainland market.
- Dubai Customs states that customs duty in Dubai is 5% of the CIF value, except for alcohol and cigarettes; Sharjah Customs states a 5% duty on goods imported from abroad.
- Zones publish two kinds of trading licence: a general trading licence covering many product categories, and a trading licence for specified products.
- Dubai Customs states that any business using its services must register with it, and that a licence holder needs a Customs Business Code to clear goods.
- To sell to mainland customers, the UAE Government portal says a free zone company must use a licensed mainland distributor or set up a mainland branch or company.
- The FTA states that Free Zone and Designated Zone are defined differently for corporate tax, VAT and excise, and that each must be checked separately.

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.


_Live data · figures as published by each zone · Verified on 2026-10-24 from rakez.com, tax.gov.ae and 8 more official sources_

| Free zone | Emirate | Lowest package (yr 1) | Licence fee from | Max visa quota | Min. office | Incorporation |
| --- | --- | --- | --- | --- | --- | --- |
| [Sharjah Research, Technology and Innovation Park Free Zone](https://freezoneguide.com/uae/sharjah/srtip) | Sharjah | AED 3,999 | AED 3,999 | 2 | Not published | 7 days |
| [Ajman NuVentures Centre Free Zone](https://freezoneguide.com/uae/ajman/ancfz) | Ajman | AED 4,888 | AED 4,888 | 0 | Flexi-desk | 1 day |
| [Ajman Media City Free Zone](https://freezoneguide.com/uae/ajman/ajman-media-city) | Ajman | AED 4,999 | AED 4,999 | 3 | Flexi-desk | Not published |
| [Sharjah Media City Free Zone (Shams)](https://freezoneguide.com/uae/sharjah/shams) | Sharjah | AED 5,760 | AED 5,385 | Not published | Flexi-desk | 1 day |
| [Abu Dhabi Airports Free Zone](https://freezoneguide.com/uae/abu-dhabi/adafz) | Abu Dhabi | AED 6,000 | AED 6,000 | 2 | Not published | 4 days |
| [Ras Al Khaimah Economic Zone](https://freezoneguide.com/uae/ras-al-khaimah/rakez) | Ras Al Khaimah | AED 6,000 | AED 6,000 | 1 | Flexi-desk | 1 day |
| [Innovation City](https://freezoneguide.com/uae/ras-al-khaimah/rak-innovation-city) | Ras Al Khaimah | AED 6,600 | AED 6,600 | 4 | Flexi-desk | 5 days |
| [Khalifa Economic Zones Abu Dhabi (KEZAD Group)](https://freezoneguide.com/uae/abu-dhabi/kezad) | Abu Dhabi | AED 9,450 | Not published | 4 | Flexi-desk | Not published |

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](/how-we-verify).

## General trading or specialised trading

Zones usually publish two kinds of trading licence:

| Licence | How zones describe it |
|---|---|
| **General trading** | Import, export, re-export, storage and distribution across many product categories. IFZA states that it lets a company change its product mix. |
| **Trading (specialised)** | The same activities, limited to the products named on the 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](/uae/industries/general-trading) and [specialised trading](/uae/industries/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.


_Live data · figures as published by each zone · Verified on 2026-10-24 from rakez.com, tax.gov.ae and 6 more official sources_

| Free zone | Emirate | Lowest package (yr 1) | Licence fee from | Max visa quota | Min. office | Incorporation |
| --- | --- | --- | --- | --- | --- | --- |
| [Dubai Silicon Oasis](https://freezoneguide.com/uae/dubai/dso) | Dubai | Not published | AED 5,000 | 3 | Flexi-desk | Not published |
| [Jebel Ali Free Zone Authority (Jafza)](https://freezoneguide.com/uae/dubai/jafza) | Dubai | Not published | AED 5,000 | Not published | Flexi-desk | 3 days |
| [Abu Dhabi Airports Free Zone](https://freezoneguide.com/uae/abu-dhabi/adafz) | Abu Dhabi | AED 6,000 | AED 6,000 | 2 | Not published | 4 days |
| [Ras Al Khaimah Economic Zone](https://freezoneguide.com/uae/ras-al-khaimah/rakez) | Ras Al Khaimah | AED 6,000 | AED 6,000 | 1 | Flexi-desk | 1 day |
| [Sharjah Airport International Free Zone](https://freezoneguide.com/uae/sharjah/saif-zone) | Sharjah | Not published | AED 7,500 | Not published | Dedicated office | 1 day |
| [Khalifa Economic Zones Abu Dhabi (KEZAD Group)](https://freezoneguide.com/uae/abu-dhabi/kezad) | Abu Dhabi | AED 9,450 | Not published | 4 | Flexi-desk | Not published |

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.


> Get a personalised shortlist in 2 minutes: https://freezoneguide.com/uae/find

## 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](/guides/vat-designated-zones) 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](/guides/free-zone-vs-mainland) 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](/guides/qualifying-free-zone-person-corporate-tax) 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](/uae/industries/general-trading), or for logistics-heavy set-ups on the [logistics page](/uae/industries/logistics). The [free zone finder](/uae/find) builds a shortlist from your answers, and you can compare pairs such as [JAFZA vs KEZAD](/uae/compare/jafza-vs-kezad). Before importing, confirm registration and duty with the customs authority of the emirate your goods will enter through.

## FAQ

### Do goods brought into a free zone pay customs duty?

According to the UAE Government portal, goods imported into a free zone carry 0% customs duty, goods stored in a free zone for re-export carry no duty, and duty becomes due only when goods move into the UAE mainland market.

### What is the difference between a general trading licence and a trading licence?

Zones describe a general trading licence as covering import, export, re-export, storage and distribution across many product categories. A trading licence covers the same kinds of activity for specified products. Dubai CommerCity, for example, publishes both. Each zone sets its own activity lists, so check the exact wording with the zone.

### Does a free zone trading company need to register with customs?

Dubai Customs states that any business that uses its services must register with it, and that a licence holder must obtain a Customs Business Code to clear goods. Its business registration service lists a trade licence copy, the authorised person's passport and Emirates ID, a service fee of AED 100 plus an AED 20 knowledge and innovation fee, and one working day to complete. In other emirates, ask that emirate's customs authority.

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

The UAE Government portal states that a free zone company must work through a licensed mainland distributor or establish a mainland branch or company, and that direct mainland sales are generally not permitted without mainland licences or approvals. Dubai Customs states that a free zone company selling goods to the mainland must process the appropriate customs declaration.

### Is every free zone a VAT Designated Zone?

No. VAT Designated Zones are listed by Cabinet Decision, and the FTA's Public Clarification TAXP010 states that the definitions of Free Zone and Designated Zone differ between corporate tax, excise tax and VAT. See the VAT Designated Zones guide for the FTA's list.

### Do some goods need extra approvals?

Yes. IFZA, for example, states that some goods and services may require additional permits, and that some activities need approvals from other government authorities. Ask the zone which approvals apply to your product lines before you apply.

## Sources

- [UAE Government portal: running a business in a free zone](https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/running-a-business-in-a-free-zone-) — Import, export and re-export, 0% duty into the zone, duty on entry to the mainland, routes to mainland sales (updated 28 September 2026).
- [Dubai Customs: frequently asked questions](https://www.dubaicustoms.gov.ae/en/mobile/pages/faq.aspx) — Registration with Dubai Customs, Customs Business Code, customs declaration for free zone sales to the mainland, 5% duty on CIF value.
- [Dubai Customs: Request Business Registration](https://www.dubaicustoms.gov.ae/en/mobile/pages/ServiceDescription.aspx?serviceid=17) — Documents, AED 100 service fee, AED 20 knowledge and innovation fee, one working day, customs code issued by email.
- [Sharjah Customs: customs tariff](https://www.sharjahcustoms.gov.ae/en/customs-tariff) — 5% duty on goods imported from abroad; GCC-origin rule.
- [Dubai CommerCity: licence types](https://www.dubaicommercity.ae/license-types) — Zone's own descriptions of its Trade Licence (specified products) and General Trading Licence.
- [IFZA: general trading licence](https://ifza.com/en/commercial-licence/general-trading-license-dubai/) — Zone's own description of a general trading licence and of additional permits for some goods.
- [FTA Public Clarification TAXP010 (October 2026)](https://tax.gov.ae//Datafolder/Files/Pdf/2026/Guide/TAXP010%20-%20Designated%20Zones%20for%20CT%20VAT%20Excise%20-%2010%202026.pdf) — Free Zone and Designated Zone definitions differ between corporate tax, excise and VAT.
- [Ministerial Decision No. 229 of 2025](https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf) — Trading of Qualifying Commodities and distribution in or from a Designated Zone as qualifying activities, with conditions.

## General information, not advice

This guide is general information about UAE rules and free zone requirements, based on official sources on the dates shown. It is not legal, tax, immigration, employment or financial advice, and reading it does not create an adviser relationship. Rules change and their effect depends on your circumstances: before you act, confirm with the relevant authority (the free zone, the Federal Tax Authority, ICP or GDRFA, or the Ministry of Human Resources and Emiratisation) or a professional licensed in the UAE.

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Source: FreezoneGuide (https://freezoneguide.com/). AED, as published by each zone on its official channels. Information collected from free-zone authorities and UAE government sources on the dates shown. Fees and rules change; the zone's current schedule prevails. Not legal, tax or financial advice.