List of amending documents:
Federal Law No. 12 of 1994
Federal Law No. 2 of 1998
We Zayed bin Sultan Al Nahyan, President of the United Arab Emirates,
- After reviewing the interim Constitution;
- Federal Law No. 1 of 1972 concerning the jurisdictions of the ministries and the powers of the ministers, as amended; and
- The proposal submitted by the Minister of Finance & Industry and approved by the Cabinet and the Federal National Council and as attested by the Supreme Council of the Federation,
Have issued the following Law:
The duty shall be fixed at (70%) seventy percent of the import price of the commodity CIF the United Arab Emirates State in case it is imported from abroad.
Should the commodity be manufactured totally or partially inside the state, the tax shall be (70%) seventy percent of its cost of production without prejudice, however, to the tax already imposed on the materials used in its production.
Portions of such commodities exported outside the state shall be exempted from the tax.
(as amended by Federal Law No. 2 of 1998)
(refer to the text in t...