According to the provisions of Articles 77-88 of the GCC Common Customs Law aim to organize the procedures of import / export goods into / out of the UAE free zones and duty-free shops, the following procedures, measures and controls shall be adhered to:
Free Zone: a part of the state's territories in which commercial or industrial activities are practiced under the respective laws of the state. Any goods entering that zone are considered to be outside the customs zone and shall not be subject to the usual customs procedures, but subject to customs control.
Duty-Free Shop: a licensed building or place in which goods are placed free of customs duties (taxes) for purposes of display or sale.
Free Zone deposit Request: an e-custom request presented by the person concerned, his/her representative or authorized customs broker, which includes information about the goods to enter into the free zone.
Free Zone exit Request: means an ecustom request presented by the person concerned, his/her representative or authorized customs broker, which inclu...