DAFZA Dubai Airport Freezone Logistics & Aviation Guide
A current guide to establishing logistics, aviation, cargo, warehousing and related businesses in Dubai Airport Freezone, including facilities, permitted activities, customs treatment, setup workflow and UAE Corporate Tax considerations.
Important: DAFZ is adjacent to Dubai International Airport and provides bonded logistics infrastructure, but individual customs, licensing, product, aviation and tax obligations still depend on the business activity and movement of goods.
DAFZ Facility & Cargo Planning Tool
This is a planning tool, not a price calculator. Current DAFZ facility prices are quotation-dependent, so cargo volume is used to flag planning considerations rather than inventing a lease price.
100 tons/year planning profile
General cargo: confirm the permitted goods, warehouse specification, loading requirements and expected shipment frequency with DAFZ.
Why businesses choose DAFZ
Adjacent to DXB
DAFZ is located adjacent to Dubai International Airport, supporting businesses whose operations depend on international aviation and cargo connectivity.
Bonded logistics
DAFZ describes its logistics environment as customs-duty and VAT exempted, with 24/7 customs operation and rapid cargo clearance.
Facilities
DAFZ provides office, warehouse/industrial and cold-storage solutions for permitted activities.
DAFZ facility options
Office Space
DAFZ provides office solutions for businesses that need a corporate and administrative base within the free zone.
The available office size, lease term, visa allocation and pricing depend on the selected facility and current DAFZ quotation.
Warehouse / Industrial Space
DAFZ offers warehouse and industrial space for businesses involved in storage, distribution and permitted industrial activities.
Current DAFZ Industrial Park information includes bonded warehouses, loading and unloading areas and dedicated office space associated with warehouse units.
Cold Storage
Cold-storage facilities are available for activities requiring temperature-controlled storage, subject to the relevant activity and facility requirements.
DAFZ’s current activity list specifically includes Cold Storage, and its Industrial Park includes cold-storage-enabled warehouses.
Logistics and aviation activities
| Activity | DAFZ activity code | Scope |
|---|---|---|
| Logistic Services | 5229-013 | Services covering transportation and logistics operations, including land-freight-related services by specialised firms. |
| Customs Broker | 5229-004 | Professional assistance with customs procedures and clearance of imported and exported goods. |
| Aviation Consultancy | 5229-012 | Consultancy related to aviation operations and industry compliance. |
| Charters for Passengers & Cargo | 5120-001 | Air transport of passengers or freight through charter operations, subject to the applicable regulatory approvals. |
| General Warehousing | 5210-002 | Warehousing facilities equipped for loading and unloading and permitted storage activities. |
| Cold Storage | 5210-004 | Temperature-controlled storage activity for goods where the relevant requirements are met. |
| Drone Service | 5229-014 | Specified unmanned-aerial-vehicle services, subject to applicable aviation and operating approvals. |
| Warehousing & Storage Management | 5210-008 | Management and operation of storage and warehouse facilities for permitted goods and raw materials. |
Customs and VAT treatment
DAFZ describes its bonded logistics environment as a customs-duty and VAT exempted zone with 24/7 customs operation and rapid cargo clearance.
This is not the same as saying that every goods movement in every direction is permanently duty-free. Customs and VAT treatment depends on the movement and destination of the goods and the applicable UAE customs/tax rules.
| Situation | Practical point |
|---|---|
| Goods held/moved within the bonded free-zone framework | DAFZ describes the zone as customs-duty and VAT exempted, subject to the applicable customs framework. |
| Goods entering the UAE mainland | Do not assume continued free-zone treatment; applicable mainland customs and tax rules need to be checked. |
| Export / re-export | DAFZ's bonded-logistics infrastructure is designed to facilitate international cargo movement and customs processing. |
UAE Corporate Tax: do not call DAFZ automatically “tax-free”
DAFZ's own promotional material describes the zone as offering “no corporate tax” and “no income tax.” For current UAE Corporate Tax compliance, however, the legal position must be stated more precisely.
Under the federal Corporate Tax regime, a Free Zone Person that qualifies as a Qualifying Free Zone Person can benefit from a 0% rate on Qualifying Income. Taxable income that does not meet the Qualifying Income definition can be subject to the standard 9% Corporate Tax rate.
Ministerial Decision No. 229 of 2025 replaced the earlier qualifying/excluded-activities decision and updated the framework. The company's exact activities, income, substance and compliance therefore need to be reviewed before claiming a 0% Corporate Tax outcome.
Warehousing and Industrial Park
DAFZ Industrial Park currently includes bonded warehouses located close to DAFZ's existing airport-adjacent facilities. Current DAFZ information lists 33 warehouses, individual loading and unloading areas, average warehouse size of about 312 square metres, cold-storage-enabled warehouses and power availability for different business requirements.
Warehouse requirements
Storage volume alone is not sufficient for selecting a facility. Consider pallet positions, loading/unloading configuration, product type, temperature control, equipment and visa requirements.
Cold-chain planning
Perishable or temperature-sensitive products require appropriate cold-storage infrastructure and may require additional product-specific approvals.
Company types and setup
Current DAFZ setup guidance allows applicants to select the company type before choosing the premises. DAFZ describes FZCO, PLC, branch and representative-office structures, depending on the applicant's circumstances.
FZCO
A free-zone company established in DAFZ. Current DAFZ materials state that the structure can have one to 50 shareholders, subject to the applicable rules.
Branch
A foreign company can establish a branch in DAFZ. Current DAFZ guidance states that no share capital is required for this branch structure.
Representative office
Available where the intended business model fits the representative-office framework and its permitted scope.
Practical DAFZ setup workflow
Choose activity
Identify the exact DAFZ activity code and determine whether an external NOC is required.
Choose company type
Select the company, branch or representative-office structure appropriate to the ownership and business model.
Choose space
Select office, warehouse/industrial space or cold storage according to the actual operational requirement.
Lease and pay
Finalise the facility lease and payment plan with DAFZ, then complete the licensing and registration process.
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DAFZ at a glance
Do not rely on fixed online prices
DAFZ's current setup process requires applicants to choose the company type, activity and space and then finalise the lease and payment plan. Always obtain the current quotation from DAFZ for the exact facility and licence combination.
Official DAFZ portal
This guide uses current DAFZ setup, activity, facility and customs information together with the current UAE federal Corporate Tax framework. Commercial lease prices, visa packages and other quotation-dependent amounts are intentionally not presented as universal fixed government fees.