Leaves procedural rules for free zones and markets to the Regulations.
What should you do now?Check the goods' destination and buyer status before applying free-zone or duty-free treatment.
Arabic text of Article 6
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
تحدِّد اللائحة القواعد الإجرائية المتعلقة بالضريبة في المناطق والأسواق الحرة.
What does the Article mean in plain language?
Presence in a free zone or duty-free market is not an automatic exemption. Treatment depends on the movement, destination, buyer and applicable regulatory and customs conditions.
Producers, importers, warehouses and businesses moving goods under suspension.
Check the goods' destination and buyer status before applying free-zone or duty-free treatment.
How can this rule appear in practice?
A domestic consumer sale differs from a qualifying departing-traveller sale even if both originate in a duty-free shop.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating location alone as an exemption for every sale.
Related Articles
Production, import and storage guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Check the goods' destination and buyer status before applying free-zone or duty-free treatment.