Issued by the Cabinet, this Decision establishes the official list of Designated Zones for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax. It directly implements the provisions of Article 51 of the VAT Decree-Law, granting these specific, fenced geographical areas a special status. For VAT purposes, the transfer of goods between Designated Zones is not considered a supply, and goods supplied within a Designated Zone are treated as being outside the UAE, subject to specific conditions. This provides legal clarity for businesses on the VAT treatment of qualifying transactions.