Answer:
|
Mainland |
Free Zone | |
|
Customs Duty |
Applicable |
Not applicable |
|
VAT (5%) |
Applicable |
Not applicable |
|
UAE Customs Territory |
Yes |
No |
|
Declaration Requirement |
Yes |
Yes, but simplified |
|
Document Requirements |
Full set of documents required |
Also required, but simplified for in-zone storage |
|
Possibility of Re-export without Duties |
No (duties and VAT already paid) |
Yes, re-export possible without duties |
|
Tax Reporting |
Included in VAT Return |
Not reported until goods leave the zone |
|
Storage Location |
Anywhere in UAE with customs clearance |
In warehouse within Free Zone |
|
FTA Control |
Standard tax control |
Enhanced when goods move to mainland |