General UAE Legal Questions LawDecree No. (3) of 2023

Article (1) The following land plots, whose boundaries and areas are demarcated on the plans attached to this Decree, are hereby amalgamated into the Jebel Ali Free Zone: 1. Plot No. (1416), Jumeirah First; ©2023 The Supreme Legislation Committee in the Emirate of Dubai 1 Every effort has been made to produce an accurate and complete English version of this legislation. However, for the purpose of its interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text will prevail.

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Decree No. (3) of 2023 Amalgamating Land Plots into the Jebel Ali Free Zone Page 2 of 4 2. Plot No. (1050), Umm Suqeim Second; 3. Plot No. (2), Mugatrah; 4. Plot No. (2810), Jebel Ali First; 5. Plot No. (5932397-2), Jebel Ali Third; 6. Plot No. (106-267), Al Qusais Industrial; 7. Plot No. (8118270), Al Warsan Third; 8. Plot No. (5325492), Saih Shuaib Third; 9. Plot No. (5330386), Saih Shuaib Fourth; 10. Plot No. (640-368), Al Quoz Industrial Third; 11. Plots No. (306) and (3019), Al Warsan First; 12. Plots No. (962) and (3565675-1), Umm Suqeim First; 13. Plots No. (7) and (127-131), Al Hamriya Port; 14. Plots No. (9), (57), and (99), Jebel Ali Industrial Second; 15. Plots No. (2), (5), and (33), Ras Al Khor Industrial Third; 16. Plots No. (8914331), (8914332), and (8914022), Hatta; and 17. Plots No. (3218320), (3210235), (24), (361), (362), (363), (364), (365), (366), (414), (432), (3210124), (3210201), (A1.01.02), and (A1.01.03), Dubai Maritime City. Applicability of Legislation

Article (2) a. The land plots referred to in Article (1) of this Decree are hereby deemed free zones. These free zones and the companies and establishments which are licensed to operate therein will be governed by the following legislation and the resolutions issued in pursuance thereof: 1. the above-mentioned Law No. (1) of 1980;

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Decree No. (3) of 2023 Amalgamating Land Plots into the Jebel Ali Free Zone Page 3 of 4 2. the above-mentioned Law No. (2) of 1986; 3. the above-mentioned Law No. (1) of 2002; and 4. the above-mentioned Decree No. (1) of 1985. b. The Jebel Ali Free Zone Authority will exercise its powers under the legislation referred to in paragraph (a) of this Article, the resolutions issued in pursuance thereof, and other legislation in force in the Emirate within the land plots referred to in Article (1) of this Decree; and over the companies and establishments licensed by the Jebel Ali Free Zone Authority to operate in these land plots. Concessions and Exemptions