Law No. (14) of 2022

Establishing

Expo City Dubai[1]

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We, Mohammed bin Rashid Al Maktoum, Ruler of Dubai,

After perusal of:

Law No. (3) of 2003 Establishing the Executive Council of the Emirate of Dubai;

Law No. (1) of 2016 Concerning the Financial Regulations of the Government of Dubai;

Law No. (8) of 2016 Regulating the Grant of Law Enforcement Capacity in the Government of Dubai and its Implementing Bylaw;

Decree No. (30) of 2014 Establishing the Dubai Expo 2020 Office;

Decree No. (15) of 2022 Forming the Supreme Committee for Overseeing the Dubai Expo 2020 District;

Decree No. (16) of 2022 Concerning the Dubai Expo 2020 Office; and

Decree No. (26) of 2022 Transferring the Ownership of a Land Plot to Expo City Authority,

Do hereby issue this Law.

Title of the Law

Article (1)

This Law will be cited as “Law No. (14) of 2022 Establishing Expo City Dubai”.

Definitions

Article (2)

The following words and expressions, wherever mentioned in this Law, will have the meaning indicated opposite each of them unless the context implies otherwise:

UAE:

 

The United Arab Emirates.

Emirate:

 

The Emirate of Dubai.

Ruler:

 

His Highness the Ruler of Dubai.

Government:

 

The Government of Dubai.

Office:

 

The Dubai Expo 2020 Office established pursuant to the above-mentioned Decree No. (30) of 2014.

Expo City

 

Expo City Dubai.

ECA:

 

The Expo City Authority established pursuant to this Law.

Chairman:

 

The chairman of the ECA.

CEO:

 

The chief executive officer of the ECA.

Expo 2020:

 

The World Expo 2020.

ECA Establishments:

 

The companies and corporations owned by the ECA, or in which the ECA holds shares.

Licensed Establishments:

 

These include all kinds of sole proprietorships and companies licensed to operate within Expo City in accordance with the provisions of this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate.

Free Zone:

 

The free zone established within the boundaries of Expo City in accordance with this Law.

Administrative Zone:

 

The administrative zone established within the boundaries of Expo City in accordance with this Law.

Establishment of Expo City

Article (3)

a.    Pursuant to this Law, the following are established in the Emirate:

1.    a zone named “Expo City Dubai”. The location, area, and boundaries of this zone are demarcated in the maps attached to this Law; and

2.    a public authority named "Expo City Dubai Authority". The ECA will have legal personality, financial and administrative autonomy, and the legal capacity required to undertake all acts and dispositions required for the achievement of its objectives. The ECA will be wholly owned by the Government.

b.    A Free Zone and an Administrative Zone are hereby established within Expo City, and the Chairman will determine their locations, areas, and boundaries. The Free Zone and the Administrative Zone will be managed by the ECA and governed by its regulatory legislation. The resolutions issued by the Chairman in this respect must be published in the Official Gazette of the Government of Dubai.

Objectives of the ECA

Article (4)

The ECA will have the following objectives:

1.    to contribute to supporting the efforts of the Emirate aimed at enhancing its position as a centre of excellence in the field of organising and hosting international exhibitions and other major local, regional, and international events;

2.    to maintain the success achieved by the UAE in hosting Expo 2020 by highlighting the rich and long-standing legacy behind this success for the present and future generations;

3.    to preserve the intellectual and digital content created for the Emirate as a result of hosting Expo 2020; and to protect and develop such content with a view to serving the Emirate’s plans and future orientations;

4.    to contribute to the transfer of knowledge and exchange of expertise related to managing and holding international exhibitions and major events with international or regional organisations and corporations, in order to share the benefit of the distinguished experience of the Emirate in successfully organising, managing, and holding Expo 2020;

5.    to consolidate international communication with the world, build on, develop, and capitalise on, the relations established during the hosting of Expo 2020, including the relationships and agreements concluded with countries, international organisations and corporations, companies, academic institutions, investment funds, and similar entities;

6.    to contribute to promoting the Emirate's global position by creating a media platform that helps disseminate the Emirate's strategic messages to the world, including the success stories and lessons learned by the Emirate through hosting Expo 2020;

7.    to contribute, in line with the Emirate's strategic priorities, to the revival of the Expo 2020 slogan “Connecting Minds, Creating the Future”, through engaging in events, programmes, and activities that reflect the Emirate's identity and future orientations; and

8.    to contribute to attracting local and international commercial investments, companies, and corporations to set up business and invest in Expo City.

Functions of the ECA

Article (5)

The ECA will supervise Expo City to enable it to achieve its objectives. In particular, the ECA will have the duties and powers to:

1.    develop, and supervise the implementation of, the general policy and strategic plans of Expo City;

2.    manage the intellectual and digital content created for the Emirate as a result of hosting Expo 2020; and use it to achieve the objectives of the ECA;

3.    manage the intellectual property rights of the intangible property and other rights and property acquired by the Office as a result of hosting Expo 2020;

4.    own and manage the revenues generated by the Office from the investments secured by hosting Expo 2020; and reinvest and diversify investments in domestic and foreign projects to achieve financial sustainability for the ECA, in accordance with the legislation in force and in coordination with the competent entities in the Emirate;

5.    establish, develop, and manage the infrastructure and administrative services within Expo City, in line with the infrastructure development plans set by the concerned Government Entities;

6.    determine land and real property use within Expo City; allocate such land and real property for commercial, professional, industrial, residential, educational, health, tourist, and other uses; and invest and manage such land and real property, in line with the urban master plan of the Emirate, the legislation in force, and the objectives and activities of the ECA;

7.    license, regulate, control, and supervise all construction works performed within Expo City;

8.    regulate the procedures for the import of goods into, and their storage in, Expo City, whether for purposes of re-exporting them outside of the UAE or bringing them into the local markets, in coordination with the concerned entities in the Emirate;

9.    determine and regulate the business and activities authorised within Expo City, and set the rules, conditions, requirements, and procedures for licensing such business and activities;

10.  register and license companies, establishments, and other entities within the Free Zone, in accordance with the provisions of this Law and the resolutions issued in pursuance hereof;

11.  register and license companies, establishments and other entities within the Administrative Zone, in accordance with the legislation in force in the Emirate;

12.  audit and inspect Licensed Establishments and their activities to verify their compliance with the provisions of this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate;

13.  determine and collect fees and charges in return for the services the ECA provides within Expo City, in accordance with the legislation in force in the Emirate;

14.  perform all the transactions and work related to the activities of the ECA and required for achieving its objectives, including conducting commercial, industrial, services, and professional business within and outside of the UAE;

15.  possess, own, lease, and manage movable and immovable property as required for performing its duties; invest or dispose of such property by in any legal manner, including sale, lease, or mortgage; and own tangible and intangible rights required to enable the ECA to achieve its objectives;

16.  establish, solely or in partnership with other persons, companies, establishments, and investment projects; hold shares in the companies, establishments, and investment projects conducting similar activities as those of the ECA, within or outside of Expo City; and establish and own investment funds, in accordance with the relevant regulations and bylaws adopted by the ECA and the legislation in force in the Emirate;

17.  provide Licensed Establishments, upon request, with technical and administrative professionals, tradesmen, and any other personnel, as required by the nature of their business and in accordance with the terms agreed upon by the ECA and these Licensed Establishments;

18.  cooperate and coordinate with local, federal, regional, and international entities, including other free zone authorities within and outside of the UAE, in areas related to the business of the ECA and as required to ensure the achievement of its objectives;

19.  finance the ECA’s operations and projects through borrowing and through providing and issuing the necessary financial guarantees, including mortgage security, and financial instruments, such as sukuk and financial bonds, in accordance with the means of finance prescribed by the relevant legislation in force in the Emirate;

20.  qualify and train Emirati technical staff in all fields that are relevant to the functions of the ECA;

21.  hold trade exhibitions and events; conduct marketing activities; organise conferences; and establish representative offices, within and outside of the Emirate, with a view to promoting Expo City;

22.  build and develop partnerships and ties with international and regional organisations and corporations to transfer knowledge and exchange expertise in managing and holding international exhibitions and major events;

23.  open and manage accounts with banks within and outside of the UAE; obtain the loans and credit facilities required to enable the ECA to achieve its objectives and perform its functions under this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate;

24.  cooperate and coordinate with local and international public and private entities on fields that are relevant to the achievement of the ECA’s objectives and enabling it to perform its functions; and

25.  exercise any other duties or powers required for the achievement of the ECA’s objectives, as assigned to it by the Ruler or the Chairman of the Executive Council.

Outsourcing Functions

Article (6)

The ECA may, in accordance with the legislation in force in the Emirate and subject to the Chairman’s approval, delegate any of its functions under this Law to any public or private entity pursuant to an agreement concluded with that entity in this respect. This agreement will determine the rights and obligations of the ECA and the contracted entity, and the conditions, requirements, and specifications that the entity must observe when performing the functions delegated by the ECA.

Organisational Structure of the ECA

Article (7)

The organisational structure of the ECA will be comprised of:

1.    the Chairman;

2.    the CEO; and

3.    the executive body.

Appointment and Functions of the Chairman

Article (8)

a.    The ECA will have a Chairman appointed pursuant to a decree issued by the Ruler.

b.    The Chairman will undertake general supervision of the ECA and ensure the achievement of its objectives and performance of its functions under this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate. For this purpose, the Chairman will have the duties and powers to:

1.    approve the general policy and the strategic, development, and investment plans of the ECA;

2.    approve the services, projects, programmes, initiatives, and activities of the ECA;

3.    approve the organisational structure of the ECA, and the resolutions, bylaws, and regulations governing the administrative, financial, and technical work of the ECA, including its human resources regulations;

4.    approve the draft annual budget and Financial Statements of the ECA and direct the ECA to submit the same to the competent entities in the Emirate for final approval;

5.    approve fees and charges for the services provided by the ECA, and direct the ECA to submit the same to the competent entity in the Emirate for final approval in accordance with the legislation in force;

6.    approve the financing and borrowing plans and programmes required for running the business of the ECA, subject to the legislation in force in the Emirate;

7.    appoint auditors and determine their remuneration at the beginning of each Financial Year;

8.    approve the methods of investing the property of the ECA, and the procedures required to benefit from returns on investment in the fields, projects, and programmes undertaken by the ECA, in accordance with the legislation in force in the Emirate;

9.    approve new partnerships with public and private entities; and attract sponsors to finance the programmes and projects implemented by the ECA; and

10.  exercise any other duties or powers assigned to him by the Ruler or the Chairman of the Executive Council.

c.     The Chairman may delegate any of the powers vested in him pursuant to paragraph (b) of this Article to the CEO, provided that such delegation is specific and in writing.

Appointment and Functions of the CEO

Article (9)

a.    A CEO will be appointed to the ECA pursuant to a decree issued by the Ruler upon the recommendation of the Chairman.

b.    The CEO will, under the supervision of the Chairman, manage the ECA in accordance with the provisions of this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate; and supervise the achievement of the objectives of the ECA. In particular, the CEO will have the duties and powers to:

1.    propose the general policy and strategic, development, and investment plans of the ECA; submit the same to the Chairman for approval; and take all actions required for supervising their implementation upon approval;

2.    implement the adopted general policy and the strategic, development, and investment plans; and approve the operational plans for the implementation of the said policy and plans;

3.    propose, in coordination with the competent entities in the Emirate, the master plan of Expo City; and submit the same to the Chairman for approval;

4.    approve the initiatives, programmes, projects, and activities which are relevant to the work of the ECA; submit the same to the Chairman for final approval; and supervise their implementation;

5.    develop and follow up the implementation of the investment plans aimed at enabling the ECA to achieve full financial autonomy and to self-finance its programmes and projects in a manner that enables it to achieve financial sustainability;

6.    prepare the annual reports on implementation of the strategies, plans, and objectives of the ECA, including financial reports and performance reports; and submit the same to the Chairman to issue the relevant directives as he deems appropriate;

7.    propose fees and charges for the services provided by the ECA, and submit the same to the Chairman for approval, in preparation for their final approval by the competent entities in the Emirate in accordance with the legislation in force;

8.    propose the organisational structure of the ECA, and submit the same to the Chairman for approval;

9.    propose the resolutions, bylaws, and regulations governing the administrative, financial, and technical work of the ECA, including the human resources regulations of the ECA; and submit the same to Chairman for approval;

10.  approve the rules and procedures for the licensing and registration of establishments within Expo City;

11.  prepare the draft annual budget and Financial Statements of the ECA, and submit the same to the Chairman for approval, in preparation for their final approval by the competent entities in the Emirate in accordance with the legislation in force;

12.  supervise the executive body of ECA and monitor its administrative, technical, and financial performance; and appoint the technical and administrative staff required to perform the work of the ECA in accordance with the bylaws and legislation applicable to the ECA;

13.  propose the financing and borrowing plans and programmes required for running the business of the ECA, and submit the same to the Chairman for approval;

14.  open, manage, and close ECA accounts with banks and financial institutions, in accordance with the legislation in force in the Emirate;

15.  form permanent or temporary sub-committees and work teams, from amongst the employees of the ECA or other persons, to assist him in performing his duties; and determine the duties and powers of such sub-committees and work teams;

16.  approve financial transactions subject to the rules stipulated by the financial regulations and bylaws adopted by the ECA and the legislation in force in the Emirate;

17.  engage experts and advisers, and determine and pay their remuneration, in accordance with the bylaws adopted by the ECA and the legislation in force in the Emirate;

18.  represent the ECA before third parties and conclude the contracts and agreements required for the achievement of the objectives of the ECA; and

19.  exercise any other duties or powers required for the achievement of the objectives of the ECA, as assigned or delegated to him by the Chairman.

c.     The CEO may delegate any of the powers vested in him under paragraph (b) of this Article to any of the ECA employees, provided that such delegation is specific and in writing.

Executive Body of the ECA

Article (10)

a.    The executive body of the ECA will be comprised of a number of administrative, finance, and technical employees.

b.    The rights, duties, and terms of employment of the employees of the ECA will be determined pursuant to the relevant regulation issued by the Chairman for this purpose.

Financial Resources of the ECA

Article (11)

The financial resources of the ECA will consist of:

1.    the movable and immovable property allocated to the ECA by the Government;

2.    the fees and charges collected by the ECA in return for the activities it conducts and the services it provides;

3.    returns on investment of the property of the ECA; and

4.    the grants, gifts, donations, and any other resources approved by the Chairman.

Budget and Accounts of the ECA

Article (12)

a.    The ECA will have an Independent Budget which reflects its actual financial position.

b.    In managing its accounts and records, the ECA will apply the rules and principles of commercial accounting in accordance with the relevant internationally recognised standards.

c.     The Financial Year of the ECA will commence on 1 January and will end on 31 December of each year, except that the first Financial Year will commence on the date on which this Law comes into force and will end on 31 December of the following year.

Cooperation with the ECA

Article (13)

All Government Entities in the Emirate must fully cooperate with the ECA and provide it with the data, information, statistics, documents, and studies it requests and deems necessary to enable it to achieve its objectives and exercise its duties under this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate.

Prohibited Acts and Activities

Article (14)

The following acts and activities will be prohibited within Expo City:

1.    any act or activity that conflicts with the terms of the licences issued to Licensed Establishments or with the legislation in force in the Emirate; and

2.    any act or activity that conflicts with public order or morality.

Permitted and Prohibited Commodities

Article (15)

a.    All commodities of whatever origin, whether national or foreign, will be admitted to Expo City.

b.    Notwithstanding the provisions of paragraph (a) of this Article, it is prohibited to bring the following commodities, or to trade, or deal, in them, in Expo City:

1.    spoiled commodities;

2.    commodities violating commercial, industrial, literary, artistic, and intellectual property protection laws, including the laws and rules related to trademarks, patents, copyrights, and design rights;

3.    commodities prohibited by the UAE or the Government;

4.    commodities that feature inscriptions, drawings, ornamentations, marks, or figures that conflict with the doctrines, teachings, and beliefs of heavenly revealed religions; or that breach public order or morality;

5.    military commodities and ammunition, except those in respect of which a permit is issued by the competent entities in the Emirate; and

6.    commodities, services, and products in which trading is prohibited in the UAE pursuant to the legislation in force.

 

Exemption from Customs Duties

Article (16)

a.    The commodities brought into the Free Zone, or manufactured, produced, or developed therein, will be exempt from customs duties; and when exported outside of the UAE, no customs duties will be levied on these commodities.

b.    The commodities kept or stored in the Free Zone, and those used in any process within the Free Zone, will be exempt from customs duties.

c.     The commodities exported from the Free Zone to the customs zone in the Emirate will be deemed as if imported from abroad for the first time, and customs duties will apply to such commodities in accordance with the provisions of the relevant customs tariff in force.

Zero Tax Rate

Article (17)

Without prejudice to the federal tax legislation in force in the UAE, Licensed Establishments operating in the Free Zone, and their respective employees, will be subject to zero (0) tax rate for fifty (50) years from the effective date of this Law. The said period will be renewable for the same period pursuant to a resolution of the Ruler. The zero (0) tax rate will apply to:

1.    all taxes, including income tax, in relation to their operations within the Free Zone; and

2.    taxes imposed on the transfer of assets, profits, salaries, or wages to any party outside of the Free Zone; and the profits generated from the merger, demerger, or change of legal form of a Licensed Establishment.

Restrictions on the Transfer of Capital, Profits, and Wages

Article (18)

Without prejudice to applicable legislation and the international treaties and conventions to which the UAE is a party or an acceding party, the ECA Establishments, the Licensed Establishments operating in the Free Zone, and their employees will be exempt from all restrictions on the transfer of share capital, profits, or wages in any currency to any destination outside the Free Zone. Exemption will apply for a period of fifty (50) years, renewable for the same period pursuant to a resolution of the Ruler. This period will commence on the effective date of this Law.

Limitation of Ownership Measures

Article (19)

Neither Licensed Establishments, nor their property, nor the property of their employees may be subject to any nationalisation or limitation of private ownership measures throughout the period of their work within Expo City.

Employees of Licensed Establishments

Article (20)

Licensed Establishments may, at their own discretion, employ or hire any person to perform their work, provided that this person is not a subject of any country which is politically or economically boycotted by the UAE.

Exemption from Compliance with Certain Legislation

Article (21)

Neither the ECA nor Licensed Establishments will, in relation to their operations in the Free Zone, be subject to the legislation, authority, or powers of the Dubai Municipality or the Department of Economy and Tourism. This will not apply to the legislation related to public health and safety, the environment, and food control; or to the legislation that expressly stipulates that it is applicable to free zones.

Setting up Establishments and Companies

Article (22)

Sole proprietorships and commercial companies will be established within the Free Zone pursuant to the regulations and resolutions adopted by the ECA. These establishments and companies may be owned by one or more natural or legal persons, regardless of whether these persons are UAE or non-UAE nationals.

Licensing Establishments and their Branches

Article (23)

a.    No person or entity may conduct any activity within the Free Zone unless they are licensed by the ECA to conduct that activity.

b.    Establishments will be licensed to operate in the Free Zone; all the rules regulating their business, including their incorporation, registration, and governing requirements and rules, will be determined; the regulations governing their liquidation will be established; and any other relevant matters will be determined, pursuant to the relevant regulation approved by the Chairman.

c.     The branches of companies and establishments will be licensed to operate in the Free Zone, and all the rules regulating their business, will be determined, pursuant to the relevant regulation approved by the Chairman.

d.    The ECA may, at its discretion, seek assistance from Government Entities in the Emirate and benefit from their available programmes and systems to license establishments to operate within Expo City. Such programmes and systems will be used in accordance with the bylaws in force in Expo City. Licences issued to establishments in collaboration with the concerned Government Entities will be deemed issued by the ECA itself.

Obligations of Licensed Establishments

Article (24)

a.    The name of a Licensed Establishment operating within the Free Zone must, in all its transactions, contracts, advertisements, invoices, correspondence, and publications, end with an indication that it is a free zone establishment and a statement of its legal form.

b.    Where the owner of a Licensed Establishment operating in the Free Zone fails to comply with paragraph (a) of this Article, he will be personally liable to settle the obligations of the Licensed Establishment from all his movable and immovable property.

Assignment of Licence

Article (25)

No Licensed Establishment may assign the licence issued to it by the ECA to any other party or entity without first obtaining the written approval of the ECA.

Non-liability

Article (26)

a.    The Government will not be liable to third parties for any debts or obligations claimed from the ECA or the ECA Establishments. The ECA will be solely liable for such debts or obligations.

b.    Neither the ECA nor its authorised representatives will be liable to third parties for the obligations of Licensed Establishments or of their employees.

Exemption from Liability

Article (27)

Except in cases of fraud and gross fault, neither the Chairman, nor the CEO, nor any of the employees of the ECA will, in the course of managing the ECA and its operations, incur civil liability towards third parties for any act or omission committed by him in connection with this management. The ECA will be solely liable to third parties for any such act or omission.

Administrative Penalties Bylaw

Article (28)

The Chairman will issue a bylaw determining the administrative penalties prescribed for violating this Law, the resolutions issued in pursuance hereof, or any of the terms of the licence issued by the ECA. This bylaw will also determine the entity authorised to impose and enforce these penalties.

Law Enforcement

Article (29)

a.    The ECA employees nominated pursuant to a resolution of the CEO will have the capacity of Law Enforcement Officers to record the acts committed in breach of the provisions of this Law and the resolutions issued in pursuance hereof. In this capacity, they may monitor and supervise Licensed Establishments and their employees, and the activities and business conducted within Expo City; issue the necessary violation reports; and, where necessary, seek the assistance of police personnel.

b.    The law enforcement capacity, referred to in paragraph (a) of this Article, will be granted in accordance with the provisions of the above-mentioned Law No. (8) of 2016 and the resolutions issued in pursuance thereof.

Issuing Implementing Resolutions

Article (30)

The Chairman will issue the resolutions required for the implementation of the provisions of this Law.

Repeals

Article (31)

Any provision in any other legislation is hereby repealed to the extent that it contradicts the provisions of this Law.

Publication and Commencement

Article (32)

This Law will be published in the Official Gazette and will come into force on the day on which it is published.

Mohammed bin Rashid Al Maktoum

Ruler of Dubai

Issued in Dubai on 7 July 2022

Corresponding to 8 Thu al-Hijjah 1443 A.H.




©2024 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.