The physical movement of goods should be mapped before selecting a 管轄区域.
関連情報
Each route creates different questions about customs declarations, title, importer responsibilities, VAT, product 登録 and 法人税.
A 会社 that expects most goods never to enter the UAE has different requirements from one importing consumer goods for sale ドバイで.
A メインランド 会社 with the relevant trading 事業活動 can ordinarily sell directly to businesses and consumers in the local market, subject to product and sector rules.
This is important when the 事業 supplies:
The メインランド 会社 may obtain the relevant customs 登録 and act as the importer of record for permitted products.
関連情報
A メインランド structure may be better suited to inventory that must be positioned close to UAE customers for frequent local deliveries.
Some local customers, distributors and procurement teams prefer dealing with a メインランド-licensed supplier.
Certain tenders require a suitable メインランド ライセンス, local vendor 登録, financial statements, technical credentials or a physical UAE office.
A メインランド 会社 is not restricted to UAE transactions. It can purchase and sell internationally, subject to its ライセンス, banking arrangements and applicable laws.
A メインランド 会社 may incur expenses for:
A メインランド juridical person is generally subject to the standard UAE 法人税 regime.
Goods entering メインランド circulation may trigger customs duty, import VAT and product-clearance obligations.
A メインランド office ライセンス may not provide the same port-based facilities as a specialised logistics フリーゾーン.
A フリーゾーン 会社 can serve as the contractual buyer and seller even where goods move directly between two foreign countries, provided its ライセンス covers the 事業活動 and the transactions are genuine and properly documented.
Port and airport フリーゾーン may support efficient storage, consolidation and onward export.
Goods may be held under the applicable フリーゾーン customs procedure before re-export or メインランド release.
Some フリーゾーン support particular sectors such as:
A 適格フリーゾーン事業者 may benefit from 0% 法人税 on Qualifying Income if it satisfies all conditions.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
An international trading 会社 may centralise:
Goods cannot be treated as ordinary メインランド inventory merely because they are physically present UAEで.
International trading does not automatically qualify for 0% 法人税.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
A paper 会社 with no genuine management, 従業員, expenditure or commercial control may have difficulty supporting its 事業 and 税務 position.
The Federal 税務 当局's フリーゾーン Persons ガイド addresses high-seas sales and third-port trading in the context of the qualifying 事業活動 of distributing goods or materials.
The ガイド gives an example of a Designated Zone 会社 buying products from a manufacturer in one foreign country and selling them to a retailer or distributor in another country, with the goods moving directly between those countries without entering the UAE.
Such 事業活動 can fall within qualifying distribution when the applicable conditions are met.
関連情報
The 会社 must be established in a relevant Designated Zone for this qualifying 事業活動.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
The 会社 must meet all other 適格フリーゾーン事業者 conditions.
関連情報
関連情報
The FTA's ガイド distinguishes physical distribution 事業活動 from sales-agent or consultancy 事業活動. A 会社 that does not buy and sell the goods should not automatically classify its commission as distribution income.
Contracts, invoices, shipping documents, insurance and 会計 records should all support the 会社's actual role.
For フリーゾーン法人税 purposes, qualifying distribution generally requires the customer to resell, process or alter the goods rather than consume them as the final user.
The フリーゾーン trader may need due diligence establishing that the buyer is not the end user.
関連情報
Selling to a retailer or distributor may produce a different 法人税 analysis from selling to a final consumer.
This distinction matters because the 法人税 qualifying 事業活動 of distributing goods or materials must be conducted in or from a Designated Zone.
The 会社 should obtain current confirmation covering:
Marketing descriptions such as "税務-フリーゾーン" are not a substitute for statutory analysis.
A フリーゾーン 会社 may access メインランド customers through different routes.