  
  
WT/TPR/M/423/Add.1  
27 June 2022 
(22-4948) Page: 1/214 
Trade Policy Review Body  
22 and 24 March 2022  Original: English/Spanish  
anglais/espagnol  
inglés/español  
 
  
TRADE POLICY REVIEW  
UNITED ARAB EMIRATES  
 MINUTES  OF THE MEETING   
Addendum  
Chairperson: H.E. Mr. Ángel Villalobos Rodríguez (Mexico)  
This document contains the advance written questions  and additional questions by WTO 
Members , and replies provided by  the United Arab Emirates .1 
 
 
Organe d'examen des politiques commerciales  
22 et 24 mars 2022  
EXAMEN DES POLITIQUES COMMERCIALES  
ÉMIRATS ARABES UNIS  
COMPTE RENDU DE LA REUNION  
Addendum  
Président : S.E.  M. Ángel Villalobos Rodríguez (Mexique)  
Le présent document contient les questions écrites communiquées à l'avance par les 
Membres de l'OMC, leurs questions additionnelles, et les réponses  fournies par  Émirats arabes unis .1 
 
 
Órgan o de Examen de las Políticas Comerciales  
22 y 24 de marzo de 2022  
EXAMEN DE LAS POLÍTICAS COMERCIALES  
EMIRATOS ÁRABES UNIDOS  
ACTA DE LA REUNIÓN  
Addendum  
Presidente: Excmo.  Sr. Ángel Villalobos Rodríguez (México)  
En el presente documento figuran las pregunt as presentadas anticipadamente por escrito  y 
las preguntas adicionales de los Miembros de la OMC,  así como las respues tas facilitadas por  
Emiratos Árabes Unidos .1 
  
 
1 In English and Spanish only./En anglais et espagnol seulement./En inglés y español solamente.  WT/TPR/M/423/Add.1  
 
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  CONTENTS  
ARGENTINA  ................................ ................................ ................................ .....................  3 
AUSTRALIA  ................................ ................................ ................................ .....................  7 
BRAZIL  ................................ ................................ ................................ ..........................  12 
CANADA  ................................ ................................ ................................ ........................  24 
CHILE  ................................ ................................ ................................ ............................  30 
CHINA  ................................ ................................ ................................ ...........................  37 
COLOMBIA  ................................ ................................ ................................ ....................  40 
EUROPEAN UNION  ................................ ................................ ................................ ........  58 
EUROPEAN UNION – FOLLOW -UP QUESTIONS  ................................ ..............................  73 
HONG KONG, CHINA  ................................ ................................ ................................ ...... 76 
ICELAND  ................................ ................................ ................................ .......................  79 
INDIA  ................................ ................................ ................................ ...........................  80 
INDONESIA  ................................ ................................ ................................ ...................  88 
INDONESIA - ADDITIONAL QUESTIONS  ................................ ................................ ........  93 
ISRAEL  ................................ ................................ ................................ ........................  100  
KAZAKHSTAN  ................................ ................................ ................................ ..............  102  
KOREA, REPUBLIC OF  ................................ ................................ ................................ .. 103  
MALAYSIA  ................................ ................................ ................................ ...................  107  
NEW ZEALAND  ................................ ................................ ................................ ............  146  
OMAN  ................................ ................................ ................................ ..........................  149  
THE PHILIPPINES  ................................ ................................ ................................ ....... 150  
RUSSIAN FEDERATION  ................................ ................................ ................................  162  
SAUDI AR ABIA, KINGDOM OF  ................................ ................................ .....................  167  
SINGAPORE  ................................ ................................ ................................ .................  168  
SINGAPORE – ADDITIONNAL QUESTIONS  ................................ ................................ .. 170  
SWITZERLAND  ................................ ................................ ................................ ............  172  
SWITZERLAND – ADDITIONAL QUESTIONS  ................................ ................................  176  
THAILAND  ................................ ................................ ................................ ...................  177  
TÜRKIYE  ................................ ................................ ................................ .....................  179  
UNITED KINGDOM  ................................ ................................ ................................ ....... 181  
UNITED KINGDOM - ADDITIONAL QUESTIONS  ................................ ...........................  203  
UKRAINE  ................................ ................................ ................................ .....................  205  
UNITED STATES  ................................ ................................ ................................ ..........  206  
UNITED STATES - FOLLOW -UP QUES TIONS  ................................ ................................ . 212  
  WT/TPR/M/423/Add.1  
 
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  ARGENTINA  
Secretary report (WT/TPR/S/423)  
 
1) Para 2.1, 2.19  
What are the projections on the development of the space economy of the United Arab Emirates and 
what are the policies that will be implemented in this regard?  
 
It will deepen collaboration and cooperation with local and global stakeholders to make the industry 
more accessible, and create an attractive and competitive ecosystem that encou rages business 
innovation.  
 
During the Expo2020 Dubai Space Week, the UAE announced a program to dedicated for startups 
and Small -to-medium Enterprises; the "Space Economic Zone Program ". 
The new space economic zone will offer world -class infrastructure an d an enabling environment to 
encourage the development of the national space industry.  
 
It will offer businesses an integrated package of benefits including incubation, office space, 
mentorship, networking, investment opportunities, priority access to gove rnment contracts and 
closer co -operation with global research centers.  
The UAE Space Agency 's space economic zone programme has four key pillars – the space economy 
accelerator group, space labs, space government services and work space.  
 
It aims to create  a sustainable and effective framework to facilitate public -private partnerships, build 
an attractive and integrated business environment for local and global companies, support the 
growth of national space technologies and services, and stimulate innovati on. 
 
Additionally, the UAE announced a program that promote and foster the use of space data; The 
Space Analytics and Solution (SAS) which focuses on promoting the downstream application of Space 
Assists through a competition, and the theme were selected t o address international challenges 
(Food and Water Security, and Climate Change).  
 
Up to AED 2 million will be offered to scientists, entrepreneurs, academics and innovators for 
technically feasible, scalable and innovative ideas using space data to create services that support 
agricultural or environmental practices. The competition is open to applicants from around the world 
and provides an opportunity to join the UAE 's fast -growing national space industry.  
 
2) Para 2.1, 2.20  
Could you provide more inf ormation on the Dubai Industrial Strategy 2030? Especially if the 
possibility of creating joint -ventures and cooperation programs with other countries is contemplated?  
 
Highlights about Dubai industrial Strategy 2030  
In 2016, The Government of Dubai develo ped an Industrial Strategy for the Emirate as one of the 
targeted strategic sectors in the Dubai Plan 2021 alongside the traditional ones such as Trade, 
Logistics, Financial Services and Tourism. The strategy aims at making Dubai "an international hub 
for knowledge -based, innovation and sustainable Industrial activities ", through enhancing industrial 
coherence and integration with other economic sectors particularly strategic ones, and to create an 
attractive investment environment through a set of initiati ves and incentives. These will develop and 
improve existing targeted industries and attract new ones with competitive capabilities.  
 
Within the last decade, the contribution of the Industrial sector in Dubai 's GDP was around 10%, 
thus placing it as the third largest sector after Trade and Logistics. The industrial sector 
demonstrated solid and positive growth over the years, even during the global financial crisis in 2008 
and the coronavirus pandemic in 2020 -21, for instance it recorded 3.7% growth durin g last 
year 2021. Dubai has 18 industrial areas, 8 of which are within Free Zones and representing 30% 
of total industrial areas within the Emirate –many of those areas are jointly utilized for logistics ' 
activities, which reflect the Emirate 's renowned tr ade and logistics standing.  
 
Based on the distinguished performance of the industrial sector and future ambitions, the following 
vision and five strategic objectives were set:  
 WT/TPR/M/423/Add.1  
 
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  • Vision: To become a global platform for knowledge -based, sustainable and inno vative industries  
• Strategic Objectives:  
 
1. Growth Engine: Increase total GDP and value -added of manufacturing  
2. Innovation Based: Enhance depth of knowledge and innovation  
3. Home for Global Business: Become the preferred manufacturing platform for gl obal businesses  
4. Environmentally Sustainable: Promote environmentally -friendly and energy efficient 
manufacturing  
5. Adopting Islamic Standards: Become a center for the global Islamic products market  
 
Six Targeted Industrial Sub -Sectors: Below are the in dustrial subsectors that are being targeted and 
the main reasons for selecting them.  
1. Aerospace: Emirates Airlines is considered one of the leading companies in the World and owns a 
large and competitive fleet globally. The strategy aims at supporting Em irates Airlines and Dubai 's 
longstanding competitiveness in this industry over the long term, through the localization of 
manufacturing capabilities ' in certain aerospace sub -industries.  
2. Maritime: DP -World is considered one of the largest ports ' operato rs in the World. Given the 
continuous increase in magnitude and scale of trade and sea traffic, the strategy will aim to capitalize 
on such promising opportunities through the localization of manufacturing capabilities in certain 
maritime sub -industries.  
3. Pharmaceuticals & Medical Equipment: Many international pharmaceutical firms expressed their 
interest in transferring parts of their plants and research centers abroad to take advantage of 
international markets ' expansions and ensure lower business costs . Dubai is considered one of the 
prime hubs to host these international firms.  
4. Aluminum & Fabricated Metals: Dubai is one of the leading World producers of fabricated metals; 
particularly Aluminum. While this leading position is based on the manufacturing of (upstream) 
primary products, the strategy will aim to enhance the Emirate 's competitiveness and expand its 
production base to include (downstream) finished products.  
5. Fast Moving Consumable Goods (FMCG): The selection of this sector will  directly feed into and  
support the vision of Dubai being the 'Capital of Islamic Economy ' especially since Halal Industries 
is one of the key seven targeted sectors in that vision.  
6. Machinery and Equipment: This sector represents 25% of the overall indu strial sector in Dubai.  
The sector is highly significant and its competitiveness must be maintained given its lucrative 
investment and profitability opportunities.  
 
Impact of the strategy: The strategy will have a significant impact on Dubai 's economy tow ards 
2030, leading to the following:  
 
• 160 Billion Dirhams increase in Dubai 's total GDP  
• 18 Billion Dirhams increase in GDP for the Industrial Sector  
• 700 Million Dirhams increase in R&D expenditures  
• 16 Billion Dirhams increase in Exports  
• 27,000 sp ecialized jobs to be created  
 
Potential areas for collaboration between Korea and Dubai  
Dubai would like to offer active and distinguished collaboration with Seoul on the below aspects, 
whereas the General Secretariat of the Executive Council of Dubai will  facilitate such agreements 
(www.tec.gov.ae ): 
1. City -Level Partnership Agreement between the City of Seoul and Dubai Emirates to collaborate in 
areas such as high -tech, electronics, logistics, manufacturing, shipbuild ing and maintenance, 
machinery and equipment, and renewable and clean energy  
2. Industry -Level Partnership Agreements between key leading entities from both countries to 
enhance the industrial sectors and enrich collaboration, whereas we propose to explore  mutual 
opportunities with local partners in Dubai, such as:  
a. Jebel Ali Free Zone (JAFZA): DP World 's flagship free zone and the largest customs bonded 
zone in the Middle East. An ideal hub for global trade and a well -integrated business setup solution 
provider. It aims at establishing a trade corridor by attracting, retaining, and developing trade 
customers through high -quality logistics and industrial solutions enhanced by innovative and 
differentiated services ( www.jafza.ae )  
b. Dubai Industrial City (DIS): A leading manufacturing and logistics hub that enables 
ecosystem of integrated offerings; industrial land, warehouses, workers ' accommodation, 
commercial office spaces, showrooms and open yards ( www.dubaiindustrialcity.ae )  WT/TPR/M/423/Add.1  
 
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  c. National Industries Park (NIP): An industrial district that offers a seamless connection to 
the supply chain and aims at attracting, retaining and developing manufacturing customers t hrough 
high-quality industrial solutions, enhanced by innovative and differentiated services ( www.nip.ae ) 
d. Dubai Silicon Oasis Authority (DSOA): An integrated freezone technology and digital park, 
which plays an active r ole in encouraging an investing in R&D activities in several sectors 
(www.dsoa.ae ) 
 
3) Para 2.3.2  
Could you provide more details on the dynamics that the United Arab Emirates wants to promote in 
the negotiations with countri es outside the Middle East region, within the framework of the GCC?  
 
The UAE is part of the GCC regional block and seeking to enhance Trade and economic 
competitiveness which works both ways regional and for each individual country in many areas 
including the following:  
 
• Increasing trade exchange and economic integration.  
• Removing /reducing non -tariff barriers that limit export access of commodities or services to 
targeted markets  
• Penetration into new markets and creating new trade opportunities.  
• The transition to a quantitative economy (Economy of Scale).  
• Increasing the attraction of foreign investments and localization of the targeted industries.  
• Enhancing the competitiveness of exports in the markets of trading partners.  
• Get Benefits from reducing the costs of goods and services for the consumer and industrial sector.  
• Establish a good base for the value chain at, the local level, regional level and with partner country 
/countries in the FTAs sought .  
 
4) Para 3.1, 3.1.1, 3.2  
Could you elaborate on the information regarding the development of a national customs clearance 
system that is being implemented, particularly what would be the specific changes with respect to 
the current system?  
 
ICP is working on creating a Centralized Federal Customs Platform to integrate information between 
the customs administration in the UAE to be utilized to further support the various projects and IT 
solutions that it is currently being working on in a uniformed system including future  projects 
requiring such a platform.  
 
5) Para 3.1, 3.1.1, 3.3  
Could you detail the characteristics of the procedure to obtain licenses for trade with free zones?  
 
These characteristics differ due to the diversity of free zones in the country and their regulat ion in 
accordance with the local laws in the concerned emirate. However, this difference is limited to how 
licensing services are provided, the speed of their implementation, and their reliance on systems 
and automation in all or some of the licensing stag es, and these characteristics are consistent in 
their compatibility with federal laws applicable in the country, such as combating money laundering 
and terrorist financing and collecting the necessary information and data from the license applicant, 
partne rs and managers of the legal person requesting the license. Similarly, free zone companies 
are following the same process in relation to the customs tariff code and customs registration.  
All information of each free  zone can be accessed through this link https://www.uaefreezones.com/ . 
 
6) Para 3.1.3, 3.18  
Could you explain the reason why the applied duty exceeds the bound rate on the mentioned 
products?  
 
The tariffs referred to are not indicated in the question, but any way, the UAE does not maintain ant 
applied rate on an item beyond the bound rate for it. It also should be noted that the UAE 's bound 
rates for chapter 24 of the HS and for alcoholic beverages is 200%.  
 
7) Para 3.1.5, 3.24  
Could you inform us when the list of prohibited products will be available and how it could be 
accessed? What are the criteria used to compile this list?  
 WT/TPR/M/423/Add.1  
 
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  The GCC Common list of prohibited goods is currently being reviewed and updated by the GCC 
members. The criteri a for it to be in the unified prohibited list is that it is prohibited by all GCC 
members individually (Common list). As for the other prohibited items that are not common, they 
are listed individually by each member, and as stated could only be imported d irectly to a member 
that is not prohibiting it and may not transit through another member (example: alcohol). The 
prohibited list is included and designated in the tariff schedule (included in the updated HS2022 tariff 
schedule).  
 
  WT/TPR/M/423/Add.1  
 
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  AUSTRALIA  
Report by the  Secretariat (WT/TPR/S/423)  
 
Summary  
Page 14, Paragraph 1.7  
The report states that the Gender Balance Council was established in 2015 to encourage women 's 
participation in the economy and promote gender equality legislation. Men and women are entitled 
to equal pay for the same work or for work of equal value. Federal Law No. 6 of 2020 announced 
the implementation of procedures and controls for evaluating t hat men and women were performing 
work of "equal value ". This regulation concerning the private sector followed a similar one in 2018 
for the public sector. In 2019, the Central Bank issued a notice for UAE banking and financial 
institutions to prohibit ge nder-based discrimination in accessing financial services.23  
 
Question 1  
- Could UAE elaborate on how it is addressing women 's economic empowerment and the 
impacts of COVID -19 on progress towards equality and opportunities for women in trade and 
investment?  
 
The UAE Gender Balance Council oversees the advancement of the UAE gender balance agenda, 
including in the realm of women 's economic empowerment and engagement. Since the Covid -19 
Pandemic, GBC has developed a soon -to-be launched Gender Balance Strategy, which includes 
specific priorities around women 's financial inclusion and literacy, women 's entrepreneurship, and 
gender mainstreaming in trade. Additionally, a longstanding priority of GBC has been to ensure the 
right legislative framework is in place to provide women with freedoms and access to the trade, 
investment, and broader economic space. There are no legal restrictions in the UAE on women 's 
economic or workplace activities. Finally, the UAE believes in creating a partnership -driven economic 
ecosyst em to ensure sustainable progress: in January 2022, the SDG 5 Pledge to Accelerate 
Women 's Leadership in the UAE Private Sector was announced. This partnership between the 
government and the private sector directly contributes to increasing women 's role in  various sectors 
of the economy which will in turn strengthen their capacities and access to the trade and investment 
spaces.  
 
Report by the Secretariat (WT/TPR/S/423)  
 
1 ECONOMIC ENVIRONMENT  
1.2 Recent Economic Developments  
1.2.1 Fiscal policy  
Page 16, Paragraph 1.13  
The report states that subsidies expenses, which had already been multiplied by three between 2016 
and 2019, further increased by 50%.  
 
Question 2  
- Can the UAE provide more information on the programs/areas covered by this significant 
increase?  
 
Please refer to the UAE Government Report Section 14.1 on Government Measures.  
 
Report by the Secretariat (WT/TPR/S/423)  
 
2 TRADE AND INVESTMENT REGIMES  
2.4 Investment Regime  
Page 38 Paragraph 2.56  
The report states that, in March 20 20, a Cabinet Resolution approved a "positive list " of the economic 
sectors eligible for up to 100% foreign investment. It also states that the Cabinet issued a "negative 
list" of activities for which restrictions on foreign investment remain.  
 
Question 3  
- Are there any activities which do not fall within either the "positive " list or the "negative " list? 
If so, what restrictions on foreign ownership apply in relation to such activities?  
 WT/TPR/M/423/Add.1  
 
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  The UAE Foreign Direct Investment law has been cancelled and been rep laced with the latest 
amendments on the UAE Commercial Companies Law Federal Decree Law No. (32) of 2021 on 
Commercial Companies, which made the UAE shift from a centric in regulating investment to 
non-centric with the cancelation of the FDI law and by tha t regulating investments in the UAE will 
be through the UAE Companies law. The following step is going to contribute in accelerating 
procedures for foreign investors and the definition of establishing business is going to be an easier 
process for investors  allowing them the freedom of choosing to invest in almost all economic sectors 
except sectors that are deemed within a strategic impact.  
The list of sectors within a strategic impact are: Defense, security and military type activities, Banks, 
exchange bu reau, finance institutions and insurance activities, Currency printing, 
Telecommunications, Hajj and Umrah services, Holy Quran recitation centers, services related to 
fisheries.  
 
The activities that falls under strategic impact list are not excluded from  allowing foreign investors, 
however, these are under the supervision of the regulators.  
 
Page 40, Paragraph 2.62  
The report states that, under the Federal Industry Law, industrial projects must have 51% UAE 
ownership. It also notes, however, that the Fede ral Industry Law is currently being updated to allow 
100% foreign ownership of industrial projects, in line with amendments made to the Federal 
Commercial Companies Law.  
 
Question 4  
- Could the UAE provide an indicative timeframe for completion of the updat e to the Federal 
Industry Law, which would allow for 100% foreign ownership of industrial projects?  
 
The Ministry of industry and advanced technologies along with the main stakeholders at the federal 
and local emirate levels are currently working on the review of the federal law no 1 for the year  1979 
concerning industrial affairs. The purpose of the amendment is to update the proceedings and 
substantive provisions in relation to industrial licensing proceedings, industrial activities, obligations 
of the industrial companies as well as the foreign ownership of industrial plants and all related 
matters with the view to promote the industrial sector in the UAE, especially that the original 
industrial law dated back to 1979. The legal proceedings of the amend ment of the industrial federal 
law are already ongoing and considering the constitutional proceedings this would take from 6 to 
9 months to be issued.  
 
Question 5  
- Could the UAE provide further guidance as to what constitutes an "industrial project " for th e 
purposes of the Federal Industry Law?  
 
Based on "Law No. 1 of 1979 regarding industrial regulation ", the investor must practice an industrial 
project according to the Industrial Activities Classification Manual, version 4, and achieve an added 
value on raw materials that is not less than 25% of the total manufacturing expenses. The industrial 
project in accordance with the federal law n1 for the year 1979 concerning industrial affairs is an 
investment operation with the view to transform materials from its substance, form, component or 
appearance into final or semi products or to transform semi products i nto final products and the 
addition of a capacity of production or build up new production assists.  
 
Report by the Secretariat (WT/TPR/S/423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures affecting production and trade  
3.46 Incentives and free zon es 
Page 55, Paragraph 3.46  
The report references free zones and associated incentives.  
 
Question 6  
- Noting the discussion of free zones, what level of government support does the UAE provide 
to gas projects?  
 
The government does not provide support to gas projects in free zones.  
 WT/TPR/M/423/Add.1  
 
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  Question 7  
- Can the UAE provide further detail on government assistance to these gas projects to 
Members?  
 
The government does not provide assistance to gas projects in free zones.  
 
Report by the Secretariat (WT/TPR/S/423)  
4 TRADE POLICIES BY SECTOR  
4.1 Agriculture and Fisheries  
4.1.3 Policies  
4.1.3.1 Relevant authorities for regulation and support  
4.2.2 Oil and gas  
4.2.2.1 Overview  
Page 83, Paragraph 4.14  
The report states that the Ministry of Climate Change and Environment does not provide production 
subsidies to farmers.  
 
Question 8  
- Could the UAE please explain how these programs work and how each of th ese programs does 
not influence agricultural production outcomes?  
 
As mentioned in 4.14, MOCCAE encourages farmers to use modern technology and adopt efficient 
approaches for water and environmental protection and this happens through extension, capacity 
building, marketing schemes, R&D to show farmers the best example to adopt. For example, due to 
water limitations, the UAE introduce soilless farming and organic farming as more sustainable 
approaches to sustain food production and this has proven that it i s the best approach to increase 
and sustain the UAE agricultural production. Another example, instated of subsidies the UAE created 
a new marketing scheme approach in which farmers themselves market their produce directly to the 
retail stores.  
 
Page 83, Paragraph 4.15  
The report states that the United Arab Emirates provides support to livestock breeders, farmers ' 
income improvement programmes and to small -scale producers and broiler and layer farms. The 
total amount of these payments is recorded as AE D 2.612 billion.  
 
Question 9  
- Will the amounts of support listed for these programs be notified to the WTO?  
 
The UAE will prepare it 's notification on the programs in accordance with the Agreement on 
Agriculture. The UAE would like to point out that the pr eparation of such notifications are complex 
and requires technical knowledge to perform them properly and as per the WTO Agriculture 
committee decisions.  
 
Page 84, Paragraph 4.17  
The report states that total support to agriculture was AED 130  million in 2 020 and all programs 
were listed as Green Box . This amount is significantly less than the AED 2.612 billion reported on 
Page 83, Para 4.15.  
 
Question 10  
- Could UAE please explain how the programs listed in Page 83 para 4.14 satisfy the criteria of 
Annex 2 of the Agreement on Agriculture, including how each program meets the fundamental 
requirement that it has no, or at most minimal, trade/production distorting effects?  
 
The UAE would like to clarify that the programs that were listed as green box ar e exempted from 
the reduction commitments in accordance with Annex II of the Agreement on Agriculture. In fact, 
the referenced programs have no, or at most minimal, trade/ production distorting effects and 
specifically:  
 
(1) The feeds support program is not related to the volume of production, it is decoupled 
from the price and it not based on the factors of production.  
(2) The monthly installments program is provided to farmers and it is not related to prices 
as well as not related or based on the type of volume of production.  WT/TPR/M/423/Add.1  
 
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  Question 11  
- Could the UAE please describe the objectives of each of those programs and the criteria by 
which support under each program is administered to its producers?  
 
• The objective of those programs  are generally to increase biosecurity, enhance food safety 
and control pest and diseases in agriculture in addition to providing veterinary extension 
programs.  
• The criteria used under those programs are decoupled from production and consider 
mainly the i ncome of the farmer that shall be not more than 100,000 dirhams per year.  
 
Page 84, Paragraph 4.20  
The report states that the UAE authorities have launched several initiatives in agriculture with the 
aim of achieving greater agricultural production.  
 
Question 12  
- Could the UAE please advise whether any of the payments associated with these initiatives 
were paid directly to producers?  
 
All the payment is specific to cover the initiatives associated with pest control, extension programs, 
R&D and adopting new technologies and research  
 
Question 13  
- Could the UAE please advise whether it has notified these programs to WTO?  
 
In general, the aim of the initiatives is to sustain the production. The report itself in page 85 4.23 
and 4.24 mentioned some initiatives and also mentioned the food security which has 42 initiatives. 
Those programs will be reviewed and notified to the specific committee / committees as required.  
 
Page 92, Paragraph 4.51  
The Report states the following. An "integrated gas strategy " adopted in 2018 aims to achieve 
self-sufficiency by 2025 and to sustain LNG exports until 2040.99 As stated in the UAE State of 
Energy Report 2019, "the country is pursuing a strategy to develop  indigenous gas, including sour 
and ultra -sour reserves that are high in sulphuric content and otherwise not economically viable to 
develop. This will be used to help meet the growing domestic demand and to reduce reliance on 
imported gas ". 100 Recent disc overies of major new natural gas reserves are expected to enable 
the UAE to achieve its objective of energy self -sufficiency by reducing its imports of natural gas.  
 
Question 14  
- What role does commercial considerations play in the strategy 's implementatio n? To what 
extent are any gas projects supported under the strategy commercially viable?  
 
There are many purposes and benefits in different areas such as:  
 
A. Partnerships and Technology: Entering into strategic partnerships with global companies that 
have proven sour gas capabilities. To date, the concession has attracted significant foreign direct 
investment from four major partners with a concession term of 40 years the project will further 
optimize costs and ensure that maximum value from gas resources  is extracted, in line with UAE 
ambitious gas strategy.  
 
B. Responsible Operations: Improving environmental efficiencies of its unconventionals operations. 
To minimize water usage, implement best practices in water management, and reduce the 
operational ca rbon footprint.  
 
- The project enables to construct 10 new artificial islands and two causeways, as well as expand an 
existing island, Al Ghaf. The ambitious undertaking of building artificial islands for this project allows 
greater flexibility for an ext ended reach drilling and fewer wells, when compared to conventional 
offshore operations. In addition, the use of artificial islands will eliminate the need to dredge over 
100 locations for wells and will provide habitats for marine life.  
- The use of artif icial islands will provide habitats to marine life by eliminating the need to dredge 
over 100 locations for wells. Through onshore and offshore clustering technologies, the WT/TPR/M/423/Add.1  
 
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  environmental footprint of the project was minimized as they enabled the drilling o f several wells 
from a common location.  
 
C. People and Society: UAE is empowering talented UAE nationals to lead the development of 
unconventionals in the UAE by creating exciting talent development opportunities.  
 
Question 15  
- Can the UAE please explain th e principal purpose of UAE 's intention to develop otherwise 
uneconomical gas fields?  
 
Please see answer to question 14.  
 
Report by the UAE Government (WT/TPR/G/423)  
 
11 Reform and Modernization of Economic Legislation  
Page 15, Paragraph 11.1  
The report notes that the UAE is overhauling its legal and regulatory economic environment to align 
with global best practices in transparency, investment protection, and fair competition, aimed 
towards harmonizing global market practices and fostering a cultu re conducive to foreign investors.  
 
Question 16  
- With this goal in mind, is the UAE considering joining the WTO Services Domestic Regulation 
Joint Statement Initiative, which aims to increase transparency, predictability and efficiency of 
procedures for ser vice providers and ultimately foster a culture conducive for global trade?  
 
The UAE looks favourably to the WTO Services Domestic Regulation Joint Statement Initiative and 
is evaluating the possibility to join the Initiative.  
  WT/TPR/M/423/Add.1  
 
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  BRAZIL  
PART  I: QUESTIONS  REGARDING  THE SECRETARIAT  REPORT  
 
II TRADE POLICY  REGIME:  FRAMEWORK  AND OBJECTIVES  
Page  111-112 (Para  4.123)  
 
4.123. Service providers have to obtain licences prior to providing any of the regulated activities. 
The TDRA has wide discretion regarding  the number of licences it issues and can issue any such 
licences using a competition, auction, or other method in line with the licensing  framework, subject 
to applications being reviewed based on clear criteria (Resolutions 6 and 7). The Authority has 
issued two full -scale individual  licences  for telecommunications  service  providers,  with no limitation  
on licensed  services,  for a 20-year validity.  It also issued  six individual Satellite Licenses, one 
individual broadcasting uplink licence, and one for public access mobile radio services. These 
licences are  issued for a validity of 10 years and are renewable. As activity with a "strategic impact ", 
the telecommunications sector remains exempted  from the changes in foreign ownership limits 
resulting from t he amendments to the Commercial Companies Law in 2020. As a result, the  
minimum of 51% UAE ownership for all UAE licensees continues to apply. According to the 
authorities, UAE licensees are not subject  government tax; however, the two fixed/wireless netwo rk 
operators are subject to royalty payments to the Federal Government based on a  percentage  of 
revenues  and net profits  arising  from the  provision  of regulated activities.  
 
Questions : 
1. Can the UAE give more information regarding licensing framework? Can either the 
individual and/or class licenses incentivize  the development  of the supply  on the telecom  market  
of the Open-RAN model  and the 5G standalone service  architecture?  If yes, how  so. 
 
As per the TDRA regulatory framework the Authority (TDRA) may grant licences by the following 
two methods, without limitation:  
a. considering the merits of the application; or  
b. proposals submitted by way of beauty contests or auctions.  
 
Either form of licensing methodology may incentivize the s upply of any licensable services.  
The TDRA will create a balance between ease of market entry, merits of competition among different 
service providers, technical efficiency and consumer protection. As such, the Authority can choose 
between licensing method s like, beauty contests, auctions or others (such as the merits of the 
application) in determining the number of new Licensees in a particular market regardless of there 
being no restrictions due to scarce resources. Where scarce resources are not restrict ed, the licences 
may be granted based on the merits of the application.  
Licenses will be service and network specific, for example limited to satellite - services and network, 
but in general technology neutral.  
 
2. Can the UAE elaborate  more on its the licens ing framework explaining  if the licences  are 
technology -neutral  or not? 
 
Please see answer to question 1.  
 
Page  112 (Para  4.125)  
4.125. Over the review period, the TDRA updated the regulatory framework for the allocation of 
spectrum and manages it in line with  national frequency plans and the Spectrum Allocation and 
Assignment Regulations. The TDRA allocates and re -allocates spectrum for both  exclusive use 
(individual authorization) and non -exclusive use (class authorization). Individual frequency 
spectrum allocations cannot be  transferred  in their  entirety.  
 
Questions : 
3. Infrastructure sharing is critical for the deployment of service in certain areas. Given that, 
can UAE supply aditional information  regarding  spectrum sharing in their regulatory regime?  
 
Spectrum Sharing: There are frequency ranges that are allowed for use on sharing basis. These 
frequency ranges are provided in the UAE Regulations for Ultra - wideband and Short Range Devices.  
These are non -exclusive and secondary uses . 
 WT/TPR/M/423/Add.1  
 
- 13 - 
 
  Page  113 (Para  4.132)  
4.132. The UAE 's Cybersecurity Strategy (updated in 2019) aims to achieve a safe and resilient 
cyber infrastructure through designing and  implementing  regulations,  developing  capabilities  of 
stakeholders,  identifying  and managing  risks,  and being  able to respond  to incidents.  In this 
context, UAE entities identified as critical have to implement the Information Assurance Regulations 
issued in 2020 by the TDRA,  while they are  voluntary for  other  entities.  
 
4. Can the UAE gi ve more information  on the Cybersecurity  Strategy,  especially  (i) the 
governance  of the stakeholders  involved,  (ii) how risks are identified  and managed,  and (iii) how 
incidents  are responded?  
 
Full details of the strategy can be found here: https://tdra.gov.ae/ -
/media/31DE0988048541BB8228A9C671C5F339.ashx  and here https://u.ae/en/about -the-
uae/strategies -initiatives -and-awards/federal -governments -strategies -and-plans/national -
cybersecurity -strategy -2019. 
 
Page  114 (Para  4.135)  
4.135. Emirates Post Company, a state -owned company, is the postal service provider in the UAE. 
Federal Law No. 21 of 4 September 2019  on Emirates Post Group Company converted Emirates Post 
to a public joint stock company fully owned by the Emirates Investment  Authority, and abrogated 
Federal Law No. 03 of 3 April 2013 on the Establishment of the Emirates Post Group. It foresees 
the establishmen  of a Post Sector Regulatory Committee, but acco rding to the website of Emirates 
Post, the company continues to license other courier  services to provide services for the transport 
of documents, letters, and packages of all types according to Emirates Post Group Board  Resolution 
No. 5 on Granting  Licens es for Transfer of Documents  and Sending  Post of Messages  and Packages.  
 
5. Can the UAE explain how postal services are regulated? Is there a different regulator 
for these services or TDRA accumulates  these  activities?  
 
The Emirate Post Group is the courier company and the post regulator operates independently. 
Further information can be found https://epg.ae/portal/_en/index.xhtml . 
 
PART I:  QUESTIONS REGARDING  THE SECRETARIAT  REPORT  
II TRADE POLICY REVIEW:  TRADE POLICIES  BY SECTOR  
Page  111 (Para 4.118)  
 
- The telecommunications sector is dominated by two majority state -owned companies sharing 
the market among them in varying  proportions  depending on  the service  provided  
 
Questions : 
1. Does the UAE have any  plans  to increase  liberalisation  of the telecom  sector?  
 
The TDRA regularly assess performance of the licensees, the necessary network rollout, coverage, 
quality of services provided, customer demand and the interest from potential new service providers 
etc. In its assessment, the TDRA aims to create a sustainable balance between ease of market entry, 
merits of competition among different service providers, technical efficiency, consumer protect ion 
and not least an efficient and robust rollout that allows a sustainable return on investment for the 
network operators. Any recommendations for further market entry will be based on the above and 
on the merits of the applications received.  
 
Page  113 (P ara 4.129)  
- In 2017, the TDRA also updated its price control regulation. Telecommunications operators 
are still required to submit Price Control  Requests covering new prices they want to offer, including 
promotions, for review and approval by the TDRA. Oper ators also need to  communicate the 
implementation of approved prices to the regulator. The regulations specify that the TDRA retains 
the authority to  reject such requests when they could be considered anti -competitive, negatively 
affect the development of the telecommunications  sector,  or be harmful  to consumer  welfare.  
 
Questions : 
1. Could the UAE elaborate on how its price controle regulation is implemented? Which 
regulatory tools are used for assessing the  adequacy  of new prices?  
 WT/TPR/M/423/Add.1  
 
- 14 - 
 
  Under the Price Control Regulatory Policy and Procedure, Licensees are required to obtain approval 
from the TDRA prior to implementing any new or amended prices. The TDRA will not approve a price 
if it: is, or is likely to be, anti -competitive and which co uld restrict, distort or prevent competition in 
the short term or in the long term; or could restrict, distort or prevent the growth and development 
of the telecommunication sector of the UAE; or could cause undue harm to consumer welfare. For 
the purpose of the Policy, the definition of prices extends beyond charges and to also include includes 
"any other terms, conditions or other qualifications attached to the purchase, usage or consumption 
of a Service which may be related to such tariffs, charges and f ees".  
 
The TDRA uses a wide range of measures to consider the appropriateness of price requests, 
including, but not necessarily limited to: profitability analysis; cost estimates from regulatory 
accounts; international benchmarks of retail prices; and ass essment of consumer complaints. The 
TDRA also considers whether the terms of a price could limit competition by reducing incentives for 
switching. Within that context, the TDRA considers factors such as exit charges and contract 
durations.  
 
Page  113 (Para 4.131)  
- In late 2020, the TDRA decided to allocate additional bands in the 24.25 GHz -27.5 GHz range 
to the development of 5G networks. To  encourage a faster transition to the use of 5G networks, the 
TDRA announced the shutdown of 2G networks by the end of  2022,  allowing  operators  to reallocate  
resources to  the development  of 5G networks.  
 
Questions : 
1. Are there commercial offers already in place based on millimeter waves? If so, which 
industry verticals were benefited the most  by new technologies  enabled by  this spectrum  range?  
 
TDRA has a technology neutral licensing approach. The IMT spectrum authorizations are for Public 
Cellular network and Telcos can deploy any air interface.  
 
Telcos use carrier aggregation to offer a world class 5G service to the users. The frequency bands 
aggregated are 2.6 GHz, 3.6 GHz and 26 GHz. The Telcos are also planning to add 700 MHz and 
other bands like 800, 1800, 2100 through Dynamic Spectrum Sharing. The commercial offerings are 
independent of air inte rface and based on other attributes like data limits. The mmwave applications 
include video cameras connected over 5G FWA, AR/VR in indoor limited environment, etc.  
 
PART  I: QUESTIONS  REGARDING  THE SECRETARIAT  REPORT  
 
II TRADE  POLICY  REVIEW: TRADE  POLICIES  BY SECTOR  
Page  112 (Para  4.125)  
4.125.  Over the review  period,  the TDRA  updated  the regulatory  framework  for the allocation  of 
spectrum  and manages  it in line with national frequency plans and the Spectrum Allocation and 
Assignment Regulations.   
 
Questions : 
1. The "national frequency plans " is avai lable in the TDRA website (tdra.gov.ae) in english 
version? Intent to compare with the  Brazilian  Radiofrequency  Spectrum Plan  approved  in 2021.  
 
Further information can be found here https://tdra.gov.ae/ -/media/About/regulations -and-
ruling/EN /UAE-National -Frequency -Plan-new-2020-En-pdf.ashx . 
 
PART  II: QUESTIONS  REGARDING  THE GOVERNMENT  REPORT  
Page  17 (Para  12.19)  
12.19. TDRA issued an exceptional spectrum fees waiver for 5G frequencies of 3 GHz and above for 
more than three years, diverting the  telecom  investments  into an ambitious  5G network  rollout.  The 
UAE telecom  operators  have so far invested  more than AED 2 billion  (USD  544.520  million)  and rolled  
out more than 5000  sites  for 5G, covering  more  than 90%  of the UAE population  (outdoors) . 
 
Questions:  
2. The information about the 5G sites in TDRA website (tdra.gov.ae)? To estimate the 
coverage for UAE population which radio  network  planning program  or other  software  are used? 
Can the UAE give more  information  about  that? 
 WT/TPR/M/423/Add.1  
 
- 15 - 
 
  The 5G rollout is as per the TDRA 's input in section 4.3.3.3, undertaken in alignment with the 
"Strategy for 5G and Beyond (2020 -25)". The TDRA relies on reports submitted by the UAE 's 
licensees on QoS and coverage. To validate the accuracy of the submitted data, the TDRA undertakes 
its own "drive tests ". The TDRA does not use specific network planning program or other software 
to validate the Licensee data.  
 
PART  I: QUESTIONS  REGARDING  THE SECRETARIAT  REPORT  
 
II TRADE  POLICY  REVIEW:  TRADE  POLICIES BY  SECTOR  
Page  111 (Para  4.122)  
The TDRA  regulates  the sector  via the licensing  of service  providers  and equipment  (type  
certification),  the registration  of dealers,  number  and spectrum management, interconnection 
regulations, consumer protection regulations and the control of quality -of-service standards,  
competition safeguards,  and price controls.  
 
Questions : 
1. What are the perspectives  for quality -of-service  control  in the future considering  the lauch  
of 5G technology?  
 
The TDRA regularly revises its Quality of Service Regulatory Policy and will in its next revision include 
relevant technologies used to provide Telecommunications Services by the Licensees for its 
measurements and set KPI 's including 5G. In order to ensure customer happiness and sustainable 
telecommunications Services the inclusion of relevant used technologies are important to measure 
the performance of Licensees and for the TDRA to set relevant KP I's that its Licensees have to meet.  
 
Page  113 (Para  4.132)  
The UAE 's Cybersecurity Strategy (updated in 2019) aims to achieve a safe and resilient cyber 
infrastructure through designing and  implementing regulations, developing capabilities of 
stakeholders , identifying and managing risks, and being able to respond to incidents. In  this context, 
UAE entities identified as critical have to implement the Information Assurance Regulations issued 
in 2020 by the TDRA,  while they are voluntary  for other  entities.  
 
Questions : 
1. Could  the UAE kindly  share  the details  about  the "Information  Assurance  Regulations " 
issued  in 2020 by the TDRA?  What entities  are identified  as critical  and have to implement  it? 
 
Compliance with the National Information Assurance Framework is mandatory for all government 
agencies, as well as entities deemed to be critical.  Critical entities involve those that operate critical 
infrastructure, and they are identified by National Emergency Crisis and Disaster Management 
Authority (NCE MA) in coordination with the sector regulators.   
 
2. Is there  any specific  regulations  for 5G security?  Is there  any suppliers/vendors  restriction?  
There are no specific regulations for 5G security, and there are no supplier/vendor restrictions.  
 
Page  114 (Para  4.134)  
IoT service providers, which require certification, have to store individuals ' data primarily in the 
UAE but can also store them abroad,  provided  that user protection  policies  there exceed  those  
followed  in the UAE. 
 
Question : 
1. Could the UAE kindly share information on the certification of IoT service providers? Does 
this certification include  cybersecurity  aspects?  
 
The details of the certification requirements for IoT service providers will be issued imminently, to 
be implemented soon th ereafter. Subject to competent UAE authorities developing further 
regulations concerning data management and protection, the TDRA has herein proposed specific 
stipulations for management of data in order to protect user privacy and national security within  the 
UAE as per the IoT Regulatory Policy Issued 22, March 2018. Public authorities in UAE will retain the 
right of processing data within the purview of the legislative powers provided to them . 
 WT/TPR/M/423/Add.1  
 
- 16 - 
 
  PART I: QUESTIONS REGARDING THE Secretariat Report  
 
Page 23 (Para 1.33)  
In 2021, the Government unveiled several plans to promote trade in the next years and decades. In 
June, the UAE Cabinet approved the National Agenda for Non -Oil Export Development, whose goals 
are to increase exports by 50% in the coming yea rs and to access 25 new markets (the authorities 
did not provide information on the expected completion date or on the identity of the 25 new 
markets).70 A few months later, the Government unveiled: (i) the Projects of the 50, which include 
partnerships wi th eight economies around the world71, to increase the UAE 's current AED 257 billion 
trade volume with these countries by an additional AED 40 billion; and (ii) the 10x10 programme to 
increase the UAE 's annual exports by 10% to 10 countries.72 These countr ies were chosen based 
on their economic importance to the UAE, opportunities for bilateral trade growth, the extent to 
which trade will focus on UAE priority exports sectors, and the potential for investment in the selected 
countries.73 The authorities ind icate that the National Agenda for Non -Oil Export Development and 
the Projects of the 50 trade -related plans are independent but complementary.  
 
Question : 
Considering the several plans to promote trade announced by the UAE authorities, are they 
negotiating  or envisioning future negotiations regarding trade in domestic currencies?  
 
The UAE continuously looks into options that would promote trade.  
 
Page 31 (Para 2.23)  
The UAE 's trade and trade -related policies have been guided by the Vision 2021 strategy. 
Accordingly, some of the main objectives pursued by the Ministry of Economy during the period 
under review include encouraging the diversification of the economy towards industries based on 
knowledge and innovation (e.g. aerospace, artificial int elligence), enhancing the competitiveness of 
SMEs and national entrepreneurship, creating an enabling environment for trade and investment, 
strengthening the competitiveness of the UAE in external markets and developing trade relations 
with other countries , and enhancing protection of consumer and intellectual property rights.  
 
Questions:  
When formulating and implementing its trade policy, does the UAE take into account the impact it 
might have on its main trading partners?  
 
Yes. 
 
When formulating and impl ementing its trade policy, does the UAE take into account the impact it 
might have on its regional trading partners?  
 
Yes. 
 
Page 34 (Para 2.36)  
The GCC member States have achieved cooperation in several economic areas such as agriculture, 
energy, telecommu nications, and transportation. They have also advanced in the development of 
common legislation by adopting some 17 standard laws, including in areas such as customs; 
anti-dumping, countervailing, and safeguard measures; patents and trademarks regulation; 
consumer protection; industrial law; standards and metrology; SPS matters (plant and veterinary 
quarantine, seeds and seedlings, fertilizers and soil enhancers, and practice of veterinary 
professions); and maritime law  
 
Question:  
What are, if any, the coop eration initiatives being carried out by the GCC member States regarding 
financial services?  
 
In 2019, Saudi Arabia and the UAE announced a test phase of a common cryptocurrency for 
cross-border transactions, as part of UAE 's efforts in issuing a digital c urrency and driving digital 
transformation in the UAE 's financial services sector, by utilizing the latest artificial intelligence and 
big data solutions.  
 WT/TPR/M/423/Add.1  
 
- 17 - 
 
  Page 35 (Para 2.41)  
Upon entry into force of the GSFTA, Singapore committed to apply duty -free treat ment to all 
products originating in the GCC. The GCC member States agreed to the immediate elimination of 
tariffs on 99% of their tariff lines for imports originating in Singapore, with most of the remaining 
tariffs to be removed five years after the entry  into force of the Agreement. Certain goods were 
excluded from the tariff elimination.35 In services, both parties committed to liberalize various 
sectors beyond their GATS commitments. Among the services sectors covered by the GSFTA are 
business, professi onal, communication, construction and engineering, distribution, financial, 
transport, tourism, health -related, and education services. The parties agreed to negotiate 
investment issues at a later stage  
 
Question:  
What were the main challenges faced by the  GCC member states during the negotiation process of 
the GSFTA regarding the financial services? How these challenges were overcome?  
 
There were no challenges during the negotiation of GSFTA, as the annex on financial services is 
mainly based on the relevant GATS annex. Re specific commitments, the UAE just reiterated its 
GATS commitments.  
 
Page 60 (Para 3.74)  
3.74. Ministerial Decree No. 335 of 2018 on Regulating the Importation of Live Animals, Their 
Products and Their By -products and Federal Law No . 6 of 1979 on Veterinary Quarantine regulate 
the importation of animals and their products. Ministerial Decree No. 335 of 2018 includes import 
terms and conditions depending on the animal species, taking into account international standards 
(World Organis ation for Animal Health (OIE) standards and guidelines) and comments received from 
WTO Members on the draft decree to facilitate trade between the UAE and its trading partners.81 
Slaughterhouses intending to export poultry or red meat to the UAE require pr ior approval by the 
MOCCAE.82 To ensure safety from infectious diseases, all animals are subject to quarantine 
processes, physical inspection, and laboratory testing.83 As for plant imports, several laws and 
decrees set out specific requirements in additio n to Federal Law No. 5 of 1979 Concerning 
Agricultural Quarantine.84 Federal authorities retain the right to put in place targeted regulations or 
import bans during periods of diseases presenting a risk to animal or plant health in some affected 
countries.  The MOCCAE online portal publishes a list of approved countries for importing certain live 
animals (sheep, goats, cattle, camels, birds, day -old chicks, and hatching eggs).85 Country approval 
is based on the OIE status of the concerned countries, as well as the evaluation of the exporting 
countries ' veterinary services to ensure their capacity to monitor and control contagious animal 
diseases.  
 
Questions:  
According to paragraph 3.74 Federal authorities retain the right to put in place targeted regulations 
or import bans during periods of diseases presenting a risk to animal or plant health in some affected 
countries. The MOCCAE online portal publishes a list of approved countries for importing certain live 
animals. Which actions did UAE take to avoid undue delays on approval procedures foreseen on such 
regulation?  
 
The UAE attest that all sanitary measures taken by MOCCAE related to Ministerial Decree No. 335 of 
2018 on Regulating the Importation of Live Animals, their products and their by -produ cts are in 
compliance with the OIE guidelines. The purposes are to achieve the protection of local animal health 
from contagious and epidemiological animal diseases such as the precautionary measures taken in 
case of occurrence avian influenza outbreaks in  our partners (exporting countries). In this case, we 
review the immediate notification the control measures done by the veterinary services there to 
insure that the risk is managed by in the exporting country and to evaluate the risk and to find if 
the co ntrol measures are enough to fulfil the UAE requirements which was agreed between both 
parties in the veterinary health certificate for export, and only in case the evaluation of the risk 
appear that the risk from introduction of the causative agent is not  managed then MOCCAE will 
implement a temporarily bans on the import of live birds and its unheated products until the risk is 
solved and the exporting country return in to their free status from the disease (Avian Influenza 
(AI)) and according to OIE guid elines to regain the free status, at the same time the veterinary 
services in the exporting country where informed directly by the UAE precautionary measures and 
the SPS secretary is notified also by an emergency -SPS-notification.   
 WT/TPR/M/423/Add.1  
 
- 18 - 
 
  From other hand MOCCAE  has been used many tools to avoid any delay on taking the measures 
either in implementing the ban or lifting the ban, by daily review of the animal health status of the 
exporting countries and its regular updates which is done by MOCCAE specialists, and t he updated 
measures on the import status to UAE are also published by MOCCAE online portal which include the 
published list of approved countries for importing live animals and its products. And MOCCAE also 
updates its standards of imports regularly accord ing to the OIE standards updates (terrestrial animal 
health code), e.g . UAE updates the AI —FREE STATUS recovery from 3 months to be 28 days after 
last occurrence of avian influenza with applying the stamping out policy and disinfection and 
surveillance acc ording to the OIE CODE.  
 
For the Slaughterhouse, it must be in countries or/areas from which imports are permitted according 
to Health situation.  
Exported slaughterhouse 's product to UAE should be accompanied with an approved model of health 
certificate fo r Meat and Meat Products.  
The Slaughterhouse must be accredited from MOCCAE through Appling to this website: 
https://www.moccae.gov.ae/en/services/reg istration -accreditation/newislamicabattoire.aspx . 
 
The exported products should be complying with the general and technical requirements such as: 
labelling, packaging, residue and other parameters and the technical regulations and standards can 
be obtained  from: https://moiat.gov.ae/en/services . 
 
According also to Paragraph 3.74 slaughterhouses intending to export poultry or red meat to the 
UAE require prior approval by the MOCCAE. In this sense, Brazil would  like to know from the 
Emirate 's authorities, what are the steps necessary to get approval to export animal meat and 
products to the UAE? What is the average time to provide to third countries what are the sanitary 
requirements to import to UAE? What is th e average time to discuss and approve an International 
Sanitary or Zoosanitary Certificate?  
 
Please see answer above.  
 
Page 100 (Para 4.78)  
A new Central Bank law was approved in 2018,  172 replacing the 1980 Central Bank law and the 
1985 Law Regarding Isl amic Banks, Financial Institutions and Investment Companies. While the new 
law keeps the overall framework broadly unchanged, it provides for regulation by type of banking 
activity rather than by type of financial institution. The new law also introduces a dditional elements 
that include governance and consumer protection. While the 2018 law provides for the possibility of 
establishing a deposit guarantee scheme (Article 122), an actual scheme has not yet been set up. 
In addition, the Central Bank undertook significant regulatory changes relating to prudential 
regulations, financial stability, Shariah -compliance, and consumer protection during the review 
period.  
 
Question:  
What is the current assessment on the effects of regulatory change (banking activity vs . type of 
financial institution) concerning the regulatory environment of the banking system?  
 
Regulatory change whilst putting pressure on the banking system to comply can generally be seen 
to increase the robustness of the banking system in the UAE and i nstill improved governance 
practices across the financial sector. In general the CBUAE seeks to avoid regulatory arbitrage in 
banks vs. other financial institution e.g. FinTech type activities, so as to maintain a level playing 
field and clear demarcated r egulatory framework. Banks are focusing on digitalization of activities 
and services in response to FinTech competition.  
 
Page 103 (Para 4.88)  
The Central Bank set up a dedicated FinTech office during the second half of 2020 with the aim of 
developing a mature FinTech ecosystem in the UAE and establishing the country as a global FinTech 
hub.193 The office aims to develop a comprehensive regulatory environment as well as digital 
infrastructure. According to the authorities, the Central Bank is  developing an instant payment 
platform and infrastructure for digital payments clearing and settlement services among banks, 
exchange houses, e -wallet schemes, and other transactions in line with the National Payments 
System Strategy announced in 2018, as  well as additional digital platforms, such as an e -KYC model, 
an SME funding solution, or a distributed technology ledger trade finance platform. To develop the WT/TPR/M/423/Add.1  
 
- 19 - 
 
  regulatory framework, the Central Bank updated in 2020 the 2016 "Regulatory Framework for Stor ed 
Value and Electronic Payment System ". 
 
Regarding electronic payments, it issued a specific regulatory framework for "Stored Value Facilities " 
(SVFs) (Circular No. 6/2020 of 30 September 2020), which will be fully applicable by 
September  2021.194 As per the regulations, all SVFs will now require a prior licence, unless they are 
single purpose facilities (where the stored value can only be used for products and services provided 
by the issuer of the SVF), or the provider receives an explicit exempt ion from the Central Bank. As 
of November 2021, three SVF service providers were licensed in the UAE.195 Two additional 
payment regulations regulate Large Value Payments (Circular No. 9/2020 of 10 January 2021) and 
Retail Payment Systems (Circular No. 10/2 020 of 10 January 2021), requiring operators of such 
systems to be licensed by the Central Bank. Both will be implemented following a one -year transition 
period . 
 
Question:  
What measures have been implemented to ensure security in virtual currency transact ions regarding 
anti-money laundering and combat terrorist financing?  
 
The current UAE legal framework for AML/CFT comprises the following federal legal instruments:  
 
• Decree Federal Law No. 20 of 2018 on Anti -Money Laundering and Combating the 
Financing of Terrorism and Illegal Organizations, as amended by Decree Federal Law No. 
(26) of 2021;  
• Cabinet Decision No. (10) of 2019 concerning the Implementing Regulation of Decree 
Federal Law No. 20 of 2018 on Anti -Money Laundering and Combating the Financing of 
Terrorism and Illegal Organizations;  
• Cabinet Decision No. (74) of 2020 Regarding Terrorism Lists Regulation and 
Implementation of United Nations Security Council (UNSC) Resolutions on the Suppression 
and Combating of Terrorism, Terrorist Financing, Counteri ng the Proliferation of Weapons 
of Mass Destruction and its Financing and Relevant Resolution.  
• Regarding electronic payments, the CBUAE regulatory framework for the payment sector 
sets clear expectations for compliance in areas that include AML/CFT obligat ions in its 
following regulations:  
• Under the "Stored Value Facilities " (SVFs) (Circular 6/2020), all SVF licensees must comply 
with the UAE legal and CBUAE regulatory framework, address ML/FT risks through 
appropriate preventive measures to deter abuse of the sector as a conduit for illicit funds, 
and detect ML/FT activities, and report any suspicious transactions to the UAE Financial 
intelligence Unit (UAE FIU).  
• Under the Retail Payment Services and Card Schemes Regulation (RPSCS) 
(Circular  15/2021), Reta il Payment Services Providers and Card Schemes must comply 
with the UAE legal and CBUAE regulatory framework, address ML/FT risks through 
appropriate preventive measures to deter abuse of the sector as a conduit for illicit funds, 
detect ML/FT activities, and report any suspicious transactions to the UAE FIU.  
In addition, the CBUAE is currently developing a dedicated AML/CFT Guidance for its licensed 
financial institutions, that includes SVF and Retail Payment Services Providers and Card Schemes, 
which will  further assist the understanding and effective performance of their statutory obligations 
under the legal and regulatory framework in force in the UAE. All AML/CFT -related CBUAE Guidance 
are available on its website ( https://www.centralbank.ae/en/cbuae -amlcft ). 
 
Page 120 -1 (Para 4.165)  
4.165. Following the 2020 amendment of the Commercial Companies Law (Section 2.4), maritime 
transport services became open to 100% foreign ownership. However, permit ted activities may differ 
depending on the Emirates, which set their own local ownership requirements.323 The authorities 
indicate that registering a vessel in the UAE under a UAE flag still requires that the vessel be at least 
51% owned by a UAE national or a company with its management based in the UAE. Foreign flag 
vessels must have a contract with one  of the federal or local governments to operate in UAE waters WT/TPR/M/423/Add.1  
 
- 20 - 
 
  and may not carry out cabotage on their own account. Crews working on  ships servicing the 
territorial waters must have residency visas. Foreign companies must obtain approval from the MOEI 
in the form of  a licence. The UAE has the world 's 21st largest fleet dead -weight tonnage capacity on 
a total of 970 vessels, among which 88% are  foreign flagged.324 Since 2018, the MOEI has required 
that all ships operating in UAE waters or under the UAE flag carrying more than  200 gross  tonnes  
have a financial  security  system  to protect seafarers  from injury, abandonment,  or death.  
 
Question:  
The UAE has an important participation of foreign vessels in its maritime transport fleet. However, 
limitations on foreign participation  when registering vessels under a national flag and contract 
requirements can be considered significant market restrictions. How doe s the UAE evaluate the 
correlation between these measures and the participation of foreign vessels in its fleet and how did 
this affect  recent  sectoral  liberalization?  
 
The UAE is drafting new maritime law, which will supersede the current restrictions, mo re 
liberalization will be adopted where 100% foreign ownership will be allowed to register under UAE 
flag provided the management is based in UAE, in addition the new law will facilitate the dual ship 
registration.  
 
PART  II: QUESTIONS REGARDING  THE GOVERNMENT  REPORT  
 
Page  04 (Para  2.4) 
In 2019, the overall GDP decrease at current price was at 1.2%. Over the past three years, non -oil 
GDP growth has surpassed the  overall GDP growth, which clearly indicates the UAE 's diversification 
of its economy away from the oil and gas sector. The oil and gas  sector 's contribution  to GDP at  
current  price in 2019 dropped  down  to 22.7% from  26.0% in  2018.  
 
Question : 
What are the main sectors  driving the  UAE's economic  diversification  process?  
What are the main challenges  concerning  the UAE's economic  diversification  process?  
How do the UAE authorities  evaluate  the current  stage  of the diversification  process  of its economy,  
particularly  concerning  its speed?  
 
Today, the UAE 's non -oil sectors contribute more than 70% to the country 's GDP.  
 
• The UAE 's digital economy contribution to the GDP at present day is approximately 4.3% 
and the UAE aims to double this percentage by 2031.  
• The UAE launched the National Strategy for Industry and Advanced Technology Operati on 
300bn to further promote economic diversification and increase the industry 's contribution 
to the UAE economy from AED 133 billion (USD 36.2 billion) to AED 300 billion 
(USD  81.69  billion) by 2031.  
• The WTO ranked the UAE 20th globally in its 2021 repor t among a list of countries 
exporting and importing goods, 3rd globally in re -exports and 1st in the Arab Gulf.  
• The UAE continues to be a major driver for foreign direct investment within the global 
economy. Some noteworthy statistics reflect that the UAE ranked first in foreign direct 
investment inflows to West Asia in 2020, as it accounted for 54.4% of the total inflows 
into the region, amounting to USD  36.547 billion.  
• The sectors strategically targeted for inward foreign direct investment in the UAE include 
financial services, technology, industry, healthcare, pharmaceutical and life -sciences, 
retail and e commerce, medical tourism, space and space tourism, supply chains and 
logistics, agritech, entertainment, broadcasting and games, education and its  associated 
technologies, renewable energy, information and communications technology, 
hydro -technology, smart mobility and artificial intelligence . 
• Further details and analysis are included in the UAE Government Report.  
 WT/TPR/M/423/Add.1  
 
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  Page  06 (Para  3.4) 
The UAE, throu gh its Fourth  Industrial  Revolution  and National  Cybersecurity  Strategy,  aims to 
harness  and create  a safe infrastructure  for cutting -edge technologies, such as blockchain technology 
in financial services and transactions, to enable its digital transformation.  These efforts compliment 
a series of earlier initiatives from 2001, where specialized free zones such as Dubai Media City, Dubai  
Internet City, and Dubai Knowledge City (among others) were launched to build and develop 
eco-systems conducive  towards digital  transformation  and an overall  digital  economy.  
 
Question : 
What are the main steps  taken  by the UAE authorities,  in the scope  of its Forth Industrial  Revolution  
and National  Cybersecurity  Strategy,  to enable  the digital  transformation  of financial  services  and 
transactions?  
 
The Fourth Industrial Revolution:  
 
• UAE unveiled the UAE Strategy for the Fourth Industrial Revolution.  
• The UAE Fourth Industrial Revolution is to become a leading global hub and an open lab 
for the Fourth Industrial Revolution 's applications.  
• Aims of the Fourth Industrial Revolution of the UAE:  
• Using bioengineering sciences and modern renewable energy technology, ensure 
future water and food security.  
• Adopt digital economy and cryptocurrency technolo gies in financial transactions and 
services to improve economic security.  
• Improve the use of satellite data in the development of future cities.  
• Develop advanced defense industries by enhancing national robotics and autonomous 
vehicle technology sectors.  
 
The UAE National Cybersecurity Strategy:  
 
• The UAE 's National Cybersecurity Strategy aims to build a secure and reliable cyber 
infrastructure that allows citizens to achieve their goals and businesses to develop.  
• Goals and Aims of the National Cybersecurity  Strategy of the UAE:  
• Putting in place a strong legal and regulatory framework to address all types of 
cybercrime, safeguard existing and developing technologies, and protect SMEs from 
the majority of cyber risks.  
• Creating a thriving cybersecurity ecosyste m through:  
• Using the UAE 's AED 1.8 billion cybersecurity industry and the MENA region 's 
AED 18 billion cybersecurity market.  
• Encouraging professionals and students to seek a career in cybersecurity, building 
critical cybersecurity capabilities, and establi shing a competitive ecosystem of 
cybersecurity training providers.   
• Promoting cybersecurity citizen awareness by educating citizens about the dangers of 
cyberspace, changing citizen mindsets to conduct cyber hygiene, and encouraging 
institutions to share c yber awareness.  
• Motivating organizations to drive cybersecurity programs, inspiring entrepreneurs to 
innovate in cybersecurity, funding cutting -edge research conducted by academic WT/TPR/M/423/Add.1  
 
- 22 - 
 
  institutions, and driving students to seek cybersecurity professions through  a national 
awards program.  
In summary, based on the above we believe that both strategies (National Cybersecurity Strategy, 
and the UAE Fourth Industrial Revolution) will participate in motivating all sectors including financial 
sectors into becoming more  secure and attracting citizens and investors.  
 
Page  09 (Para  6.2) 
In January 2020, the UAE Central Bank announced its new Dirham Monetary Framework and has 
since been in the process of  implementation. The framework does not affect the foreign exchange 
rate in any way, but rather, involves consolidation and  modernization of liquidity management within 
the UAE markets, and seeks to encourage capital market development and improve  transparency. 
This has seen the announcement of a number of recent initiatives, including the development of the 
"Overnight Deposit  Facility ". Remunerated at the Central Bank 's Base Rate, the deposit facility 
provides a transparent anchor for short -term in terest rates  in the domestic market. Similarly, the 
implementation of Monetary Bills auctions in early 2021 has formed an important first step in  
developing  a domestic currency  denominated  risk-free yield curve.  
 
Question : 
Can the UAE authorities  elaborate  on the effects  of the Dirham  Monetary  Framework  on the 
modernisation  of liquidity  management  within  the UAE markets  and the capital  market  development?  
 
The Dirham Monetary Framework (DMF) describes the CBUAE 's operations in the UAE Dirham money 
markets. It determines the monetary tools and operational methods to achieve our monetary policy 
objectives. The main pillars of the DMF and related operational set -up are focused on the overriding 
monetary policy objective of maintaining the UAE Dirham pe g to the U .S. Dollar.  
 
The main benefits of the DMF are three -fold: 
 
1) Introduce and consolidate liquidity facilities to ensure domestic money market rates align to 
U.S. levels, in support of the foreign exchange peg;  
2) Provide a clear distinction between Standing Facilities and Open Market Operations to improve 
the CBUAE 's capacity to manage liquidity; and  
3) Create incentives for Deposit -Taking Financial Institutions to manage their day -to-day liquidity 
stance proactively, and support money market development and collateralization in the UAE.  
 
Page  15 (Para 10.12)  
The current  list of activities  with a strategic  impact  includes  seven  activities,  six of  which  may be 
partially held by a foreign  investor in  accordance  with certain  controls and approvals  set by  the 
regulatory  authority  for each activity.  These  activities  are: 
(…) 
Onshore (and excluding the DIFC/ADGM) activities of banks, exchange houses, finance companies, 
and insurance activities. Conducting  business in under these activities is subject to the approval and 
regulation of the Central Bank of the United Arab Emirates; (…).  
 
Question:  
What are, if any, the additional requirements concerning the busin ess activities in the banking, 
exchange houses and finance companies fields?  
 
Each of the sectors – banks, exchange houses and finance companies - have their own separate 
regulations and regulatory frameworks, commensurate with the risk and financial stabi lity 
considerations.  
 
Page 15 (Para 10.13)  
The UAE 's National Agenda for Inward Foreign Direct Investment (FDI) aims to attract foreign direct 
investment through programs,  policies and initiatives that align with the strategic visions of the UAE, 
includin g the UAE Vision 2071. The strategy prioritizes investment in research, development and 
innovation across promising sectors in the UAE. Key sectors include financial technology, industry, 
health care, retail and e -commerce, medical and hospital tourism, sp ace and space tourism, supply 
chains agricultural  technology, entertainment, broadcasting and games, logistics, education, 
renewable energy, ICT sector, water technology, genetics and smart mobility.  WT/TPR/M/423/Add.1  
 
- 23 - 
 
  Question:  
What are the incentives provided by the Nation al Agenda for investment in financial technology?  
 
• The UAE is prioritizing digital transformation and has launched innovative policies to attract 
new investments, especially in the areas of artificial intelligence, Internet of Things, 
financial technology, and e -commerce, and information and communications technology, 
among others. This presents many new investment opportunities for investors.  
• The UAE is open for investment and with constant and increasingly attractive conditions 
ranging from the  100% foreign ownership for companies in most sectors, UAE does not 
tax income or wealth, it also introduced the 10 -year Golden Visa for investors, the UAE is 
also one of the global leaders in talent attraction ranking as 3rd globally and 1st regionally.  
• UAE is leading the MENA Fintech market reaching market size of USD 2.5B  
• The UAE is rapidly emerging as a Fintech hub, while the UAE remains the leader in Fintech 
innovation with over 24% of Fintech in the Arab region.  
• 46% of Fintech start -ups, 47% of Fint ech deals, and 69% of all Fintech funding in the 
MENA region are based in the UAE.  
• Over 189 new Fintech companies were licensed with the Dubai International Financial 
Center (DIFC) in 2020 alone, taking the total of Fintech companies to 303.  
• Various international companies like Startup boot camp and SAMBA financial group have 
opened offices in DIFC.  
• Around 9 regulatory sandboxes and Reglabs launched for the development and adoption 
of Fintech.  
• The UAE set up 4 government Fintech accelerators  and regulators while 5 regional Fintech 
funds open to Fintech start -ups amounting to $1.4B in cumulative capital. Several Fintech 
incubators such as the Abu Dhabi Investment Office, Hub71, DIFC Fintech Hive, ADGM 
RegLabs.  
• There are several Fintech communi ties in the UAE such as ADGM Fintech Digital lab and 
MENA Fintech Association.  
• Fintech start -ups that are funded in the UAE such as, Beehive, Sarwa, Telr, Tabby, Now, 
Dapi, YallaCompare.  
  WT/TPR/M/423/Add.1  
 
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  CANADA  
QUESTIONS REGARDING THE SECRETARIAT REPORT (WT/TPR/S/423)  
 
PART 1: ECONOMIC ENVIRONMENT  
Page 23, paragraph 1.33:  
The Secretariat Report notes the recent development of the 10x10 program designed to increase 
exports by 10% to ten countries.  
 
Question:  
1. What type of export assistance is envisaged under the program and for exports to which 
countries?  
 
The program aims to catch opportunities in the concerned markets and ease the access of UAE 
products and services to a number of countries utilizing the too ls available to achieve such target 
such as trade missions, exhibitions, consultation, market research, business matchmaking and 
others possible tools. The countries are as follows: Iraq, Iran, T ürkiye , Bangladesh, Tunisia, Nigeria, 
Viet Nam, Ukraine, Pola nd, and USA.  
 
Question:  
2. Is this assistance conditional on companies meeting certain export requirements? If so, what 
are these requirements?  
 
No, the program does not have specific requirement or conditions.  
 
PART 2: TRADE AND INVESTMENT REGIMES  
Page  40, paragraph  2.63:  
The Secretariat Report notes the UAE 's requirements in obtaining a license as an FDI project, for 
which it is noted that investors must comply with conditions such as minimum capital requirements 
and participation in the UAE Emirat ization programme.  
 
Question:  
3. For greater clarity, can the UAE make available further information regarding its conditions 
for FDI projects in different areas of economic activity including, but not limited to, the 
aforementioned minimum capital requirements?  
 
The UAE Commercial Companies Law no 32 -2021 replaces the previous FDI law. The new law 
eliminates the requirement for national ownership of all economic activities, except for some 
activities with strategic impact as determined by the Cabine t Resolution no. 55 for the year 2021. 
Furthermore, the requirement for local and service agents for foreign companies has been removed.  
 
PART 3: TRADE POLICIES AND PRACTICES BY MEASURE  
Page  55, paragraph  3.47:  
The Secretariat R eport notes that in free zo nes, companies benefit from a corporate income tax 
exemption up to 50 years (among other benefits).  
 
Question:  
5. Is this assistance conditional on companies meeting certain export requirements? If so, what 
are these requirements?  
 
The UAE would like to confirm that the corporate income tax exemption in the free zones is not 
conditional on meeting any export requirement.  
 
Page 59 -61, paragraph s 3.67 - 3.78:  
The Secretariat Report notes the main legislation covering SPS measures, inc luding legislation 
relating to sanitary and phytosanitary measures and the main sanitary and phytosanitary 
requirements and procedures.   
 
Question:  
6. Does UAE have any planned upcoming sanitary and phytosanitary regulatory initiatives not 
referenced in the T PR reports?  
 WT/TPR/M/423/Add.1  
 
- 25 - 
 
  In case of any upcoming sanitary and phytosanitary regulatory initiatives, the UAE will inform and 
circulate it through the SPS secretary.  
 
Page 64, paragraph 3.96:  
The Secretariat Report notes that the UAE monitors the prices of several commo dities to ensure 
price stability and the welfare of consumers.  
 
Question:  
7. Could the UAE elaborate on the criteria it uses to determine if a price increase is valid for 
these commodities? Are price controls also applied to imported goods?  
 
The UAE market is an open market and the government does not interfere in setting prices o r 
exercise price controls on imported goods.  
There certain criteria that are relied upon to determine the rates of increase in the prices of 
commodities that are monitored in the markets of the United Arab Emirates, the most important of 
which are:  
 
• Commo dity prices in the region and neighboring countries and internationally.  
• Prices of basic food commodities issued by the FAO.  
• Inflation rates in the country.  
• The rise in the prices of primary commodities and the prices of international commodities.  
• The incr eased cost of the production of the concerned commodity  
 
Page 70, paragraph 3.123:  
The Secretariat Report indicates that the Government actively promotes the participation of small 
and medium -sized enterprises (SMEs) in federal procurement. A price prefere nce of 10% is granted 
to bids by UAE companies that receive support from SME funds under federal or local laws, provided 
that their capital does not exceed AED 10 million. The same price preference is given to "green " 
companies and to bids offering "green " goods and services produced or manufactured in the UAE.  
 
Question:  
8. Could the UAE please indicate what criteria are used by procuring entities to determine 
whether a company is considered "green " and offers "green " goods or services?  
 
The criteria of gree n companies or green goods is as defined by Ministry of Climate Change and 
Environment, and below are the environmental requirements and standards for the green goods and 
suppliers:  
 
• environmental standards  
• Recycling  
• Dangerous Items Content  
• energy management  
• water management  
• trash management  
• Packaging  
• Consumer information  
• product management  
Further information can be found here:  https://www.moccae.gov.ae/assets/ea2606f7/uae -green -
business -toolkit -2018.aspx .  
 
PART 4: TRADE POLICIES BY SECTOR  
Page 86, paragraph 4.26:  
The Secretariat Report notes that the UAE focuses on promoting sustainable agriculture, 
strengthening food self -sufficiency and promoting locally -produced food products.  
 WT/TPR/M/423/Add.1  
 
- 26 - 
 
  Question:  
9. Could the UAE provide more information regarding the policies that aim to achieve 
sustainable agriculture and increased food self -sufficiency targets? Would trade policies be 
used for that purpose?  
 
The UAE National Food Security Strategy 2051 which aims to:  
 
• develop a comprehensive national system based on enabling sustainable food pro duction 
through the use of modern technologie  
• enhance local production  
• develop international partnerships to diversify food sources  
• activate legislation and policies that contribute to improving nutrition  
• Activate legislation and policies to reduce waste.  
The UAE National Food Security Strategy 2051 also considered facilitating the trade as one of its 
components.  
The United Arab Emirates General Environmental Policy 2021 also includes establishing mechanisms 
and initiatives to diversify import sources by op ening safe sources  according to the standards of 
international organizations.  
 
Page 89, Paragraph 4.37:  
The Secretariat Report notes that the UAE Energy Strategy 2050 will involve a government 
investment of 600 billion AED (or approx. USD 163 billion) by 2050 to meet the growing energy 
demand and ensure stable economic growth and that major energy -consuming sectors including 
industry, construction and transport will be targeted for demand reduction of 40% by 2050.  
 
Question:  
9. What measures are b eing taken to mitigate the impact of existing emissions from oil and 
gas and how will these efforts feed into high -energy consuming sectors in the UAE including 
industry, construction and transport to meet emission reductions targets?  
 
The UAE is undertaki ng measures such under the three main pillars:  
 
1) Achieved Savings from ongoing Demand -Side Management (DSM) Programs across the Emirates. 
Base year 2013 as defined by the UAE Energy Strategy 2050.  
2) Medium Term Targets: Are committed target savings up to year 2030. Savings here have been 
aligned with ongoing Emirate DSM Strategies  
Targets for 2030 are committed and will be tracked annually.  
3) Long Term Outlook: Projected Savings identified to reach 40% DSM target by 2050. These annual 
targets will be revisited during future strategy revisions before they are committed.  
The UAE is also considering also to expand the programs of CCUS projects from 800,000 tons/year 
to more than plans 500 %. 
 
Page 89, paragraph 4.38:  
The Secretariat Report notes that energy diversification and conservation strategies, such as Dubai 's 
Integrated Energy Strategy 2030 and the Dubai Clean Energy Strategy 2050, have been adopted by 
individual Emirates.  
 
Question:  
10. Can the UAE explain how or whether the energy strategies of t he various Emirates 
complement or enhance the UAE 's national Energy Strategy 2050 and National Integrated 
Energy Model referenced on page 89, paragraph 4.37, and the roles of the different levels 
of government in implementing these measures?  
 
The UAE DSM P rogram captured and incorporated all ongoing DSM efforts across the Emirates. UAE 
DSM Program builds on existing governance structures within each Emirate. Regarding Progress 
Monitoring:  
 WT/TPR/M/423/Add.1  
 
- 27 - 
 
  • MOEI will only monitor total annual savings KPIs under the four pill ars (Agriculture, Built 
Environment, Industry and Transport).  
• Each Emirate will have complete authority and flexibility to achieve target savings through 
any combination of DSM Programs.  
• Each Emirates to submit savings contribution breakdown per program. Variance in 
Program Savings are accepted as long as total annual savings are achieved.  
Page 92, Paragraph 4.51:  
The Secretariat Report notes that expansion of production capacity of crude  oil and natural gas is a 
major objective to meet growing domestic demand and to reduce reliance on imported gas.  
 
Question:  
11. What measures are being considered to expanding the production capacity of oil and gas 
and how will these measures feed into the UA E's emission reductions goals?  
 
The UAE, through Al Reyadah Project, is deploying the CCUS the world 's first fully commercial carbon 
dioxide (CO2) facility in the oil and gas industry.  
 
Further information can be found in the link:  
https://www.adnoc.ae/en/hse/environment -and-sustainability/energy -for-environment -protection . 
 
Page 100, paragraph  4.79:  
The Secretariat Report notes  that the Central Bank continues to license banks and other financial 
activities, and licensed financial institutions are entered in a publicly available register before they 
can start to undertake licensed activities. National (domestic) banks have to be set up as public joint 
stock companies of which UAE nationals must hold at least 60% of shares. Foreign banks in the 
onshore economy must establish a branch or representative office but cannot set up a subsidiary. 
Foreign banks must first obtain a licence for their main office (branch) before being able to request 
additional licences for additional branches. The authorities indicate that there are no formal 
restrictions in place regarding the number of banking licences that can be issued, and that there are  
no formal limits to the number of branches each foreign bank can open. However, the Central Bank 
website still refers to the objective of limiting the issuance of licences to any new bank and to limit 
the number of branches per foreign bank to a maximum o f eight. The general regulatory framework 
does not directly apply to the Financial Free Zones in Dubai and Abu Dhabi, which are separately 
regulated and where it is possible for foreign banks to directly establish a branch or subsidiary. Such 
banks, howeve r, are not eligible to take deposits from the UAE onshore economy without obtaining 
a licence from the Central Bank and cannot deal in AED.  
 
Questions:  
12. Does the UAE intend on increasing the share of ownership foreign investors can have in a 
domestic bank?  
 
Under the new Commercial Companies Law and its Cabinet Resolution no 55 for the year 2021, the 
banking and financing sector is categorized under the list of "strategic impact activities ", and it is 
subject to periodic review by Central Bank of the UAE.  
 
13. Does the UAE intend on increasing the maximum number of branches foreign banks can 
open?  
 
Under the new Commercial Companies Law and its Cabinet Resolution no 55 for the year 2021, the 
banking and financing sector is categorized under the list of "strategic impact activities ", and it is 
subject to periodic review by Central Bank of the UAE.  
 
Page 105, paragraph  4.94 & 4.97:  
The Secretariat Report notes that the Central Bank issues licences for insurance companies that 
have to be set up as public stock companies, while foreign insurance companies are allowed to open 
a branch (for which they have to appoint an authorized manage r) or representative office. Insurance 
companies require a minimum capital of AED 100 million (this also applies to branches of foreign 
companies) and must be owned at least 51% by UAE or GCC nationals (or firms). Foreign insurance 
companies can also opera te via licensed insurance agents in the UAE.205 According to Article 25 of WT/TPR/M/423/Add.1  
 
- 28 - 
 
  the Insurance Law, a company is not allowed to carry out life and non -life insurance at the same 
time unless it was licensed to transact both life and non -life business before the i ssuance of Federal 
Law No. 6 of 2007, in which case rights to transact both types of insurance were grandfathered. 
Traditional insurance companies are also not permitted to offer Takaful insurance.  
 
In 2019, the regulator issued specific regulations on rei nsurance, also covering re -Takaful to 
encourage the development of the reinsurance sector in the UAE.210 The regulations outline 
minimum capital requirements for reinsurance companies and confirm minimum ownership of 51% 
by UAE or GCC nationals (or firms),  while setting a minimum credit rating for foreign companies 
aiming to set up a reinsurance branch in the UAE. Licensed insurance (and Takaful) companies are 
also permitted to undertake reinsurance (re -Takaful) business in the UAE in the same types and 
classes of insurance they are licensed to practice, after obtaining specific approval by the regulator 
to do so. Such underwritten reinsurance business by insurance companies is limited to 49% of their 
total GWP unless the regulator grants a special exception . The minimum capital requirement for 
re-insurance companies is AED 250 million (AED 350 million for firms undertaking both insurance 
and re -insurance activities).  
 
Question:  
14. Does the UAE intend on increasing the share of ownership foreign investors can ha ve in an 
insurance or reinsurance company?  
 
Under the new Commercial Companies Law and its Cabinet Resolution no 55 for the year 2021, the 
insurance sector is categorized under the list of "strategic impact activities", and it is subject to 
periodic review  by Central Bank of the UAE.  
 
QUESTIONS REGARDING THE GOVERNMENT REPORT (WT/TPR/G/423)  
 
PART 3: TRANSFORMING THE UAE ECONOMY  
Page 7, paragraph 3.10:  
The Government Report notes that the UAE enables a circular economy by promoting policies 
towards sustainable food production and consumption.  
 
Question:  
1. Could the UAE please provide information on potential strategies and initiatives to achieve 
the objectives of sustainable food production and consumption that enable a circular 
economy?  
 
The Circular Economy Policy, that was adopted in 2021, sets out different recommendation to enable 
that circularity in different sectors, including the food sector.  
Please refer to the following link to the Circular Economy Policy that outlines the initiatives and 
objectives: 
https://www.moccae.gov.ae/assets/download/73d7daa1/UAE%20Circular%20Economy%20Policy
%202021 -2031.pdf.aspx .  
 
Page 7, section 3.12:  
The Government Report notes that the UAE has made a commitment to adopt green policies and 
initiatives, such as the green economy methodology as part of sustainable development through the 
"Emirates Sustainable Development Strategy. " 
 
Question:  
2. Can the UAE outline their green economy methodology and how/if it applies across 
government policies?  
 
Under the UAE Green Agenda 2030, adopted by the UAE Cabinet in 2015, federal and local 
government and stakeholder all are striving to take action for rea lizing a green economy under the 
framework of five pillars and 12 programs. This is closing related to the UN SDGs.  
 
Please refer to the following link to the Green Agenda for further information: 
https://www.moccae.gov.ae/assets/download/dbcb99d6/The%20UAE%20Green%20Agenda%20Pr
ograms%20 -%20English.pdf.aspx . 
 
 WT/TPR/M/423/Add.1  
 
- 29 - 
 
  Page 7, section  3.13:  
The Government Report notes that the UAE intends to become a global green economy hub through 
the development of a center for exporting and re -exporting green products and technologies.  
 
Question:  
3. Can the UAE provide more information on their plan and policies to integrate re -exportation 
into their green economy?  
 
The UAE through its Green Economy Strategy and its Green Agenda Program sets initiatives and 
programs that includes integration of re -exportation into the green economy. Further informatio n 
can be found in the following links:  
 
• https://www.moccae.gov.ae/en/knowledge -and-statistics/green -economy.aspx .  
• https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&
ved=2ahUKEwjy_NXmj8X2AhUN8BoKHYY5ArsQFnoECAoQAQ&url=https%3A%2F%2Fwww.
moccae.gov.ae%2Fassets%2Fdownload%2Fdbcb99d6%2FTh e%2520UAE%2520Green%25
20Agenda%2520Programs%2520 -%2520English.pdf.aspx&usg=AOvVaw04fD8zkaiw -
ZsDvf1PT2BY .  
 
PART 4: ECONOMIC DIVERSIFICATION  
Page 8, section 4.7:  
The Government Report notes that o n March 22, 2021, the UAE deployed a nanometric 
environmental  satellite to monitor air quality and greenhouse gas emissions. The information 
collected by the satellite will inform measures employed to combat climate change and develop 
long-term environmental plans.  
 
Question:  
4. Does the UAE intend to publish a public report on the satellite 's findings and their impact on 
climate change policies?  
 
Yes. The findings will be published once the analysis of these findings are finalized.  
 
PART 12: PROGRESS AND FUTURE DIRECTION OF THE UAE  
Page 19, paragraph 12.37:  
The Government Report notes that the "Next Fifty Plan " for the tourism sector, launched in 2020, 
aims to increase the sector 's contribution to the UAE GDP by 15% and increasing the number of 
hotel guests to 40 million annually as compared to 27 mill ion guests currently.  
 
Question:  
5. Could the UAE provide additional information and any specific timeline regarding the "Next Fifty 
Plan" for the tourism  sector? How will these goals be accomplished? Are both domestic and 
foreign entities involved?  
 
The UAE is looking to achieve this by focusing on various areas including:  
 
• International tourism: the UAE will continue to promote its brand and its sub -brands to 
the benefit of increasing tourism inflow into the country . 
• Domestic tourism: the UAE launched the UA E strategy for domestic tourism in 2020 and 
aims to increase domestic tourism contribution from current 23% and achieve a greater 
balance between domestic and international tourism.  
• Tourism governance: the UAE aims to maximize governance and increase tran sparency 
by implementing and investing into key statistics projects. The aim is for UAE to increase 
availability of data that supports and enhances tourism investments in the country . 
• Human capital development: The UAE aims to increase UAE nationals' participation in the 
tourism sector by increasing interest in the sector and implementing projects and 
initiatives aimed at increasing interest in the sector specifically among the UAE Nati onals. 
In addition, the UAE will work towards increasing SMEs participation in the sector and 
enabling further innovation and creativity in the sector.   WT/TPR/M/423/Add.1  
 
- 30 - 
 
  CHILE  
WT/TPR/S/423 – Informe de Secretaría OMC  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measure s Directly Affecting Imports  
3.1.6 Anti -dumping, countervailing, and safeguard measures  
Paragraphs 3.31 - 3.35, p. 51 -52 
On intra -GCC trade, no anti -dumping and countervailing measures are permitted according to 
Article  1 of the 2001 Economic Agreement between the GCC States, which eliminated all tariff and 
non-tariff barriers on internal trade. There are no provisions permitting the imposition of safeguard 
measures in intra -GCC trade. Article 8 of the Agreement requires member States to unify their 
industrial legislation and regulations with respect to rules related to anti -dumping and precautionary 
safeguards on extra -GCC trade.  
 
During the review period, the UAE amended its domestic trade remedy legislation to bring it into 
conformity with the 2010 amended GCC Common Law on Antidumping, Countervailing Measures 
and Safeguard Measures, while also introducing a national mechanism that can be applied 
independently from the GCC Common Law. On 16 April 2017, the authorities publish ed Federal Law 
No. 1 of 2017 on anti -dumping, countervailing, and safeguard measures, followed on 19  March 2018 
by its Implementation Rules.  
 
Federal Law No. 1 of 2017 sets up a national mechanism for the determination of injury and the 
potential establish ment of countervailing measures and anti -dumping. This mechanism can be 
applied where concerns are specific to the domestic (UAE) industry, rather than the GCC industry, 
an area covered under the Common Law. Under the GCC Common Law on Antidumping, 
Counter vailing Measures and Safeguard Measures, the determination of injury is based on the GCC 
member States joint market.36 The Ministerial Committee, the Permanent Committee, and the 
Bureau of Technical Secretariat of Anti -injurious Practice in International T rade (GCC -TSAIP) deal 
with trade remedy issues at the GCC level. The Ministry of Industry and Advanced Technology 
(MoIAT) represents the UAE in the Ministerial Committees, while the Ministry of Economy represents 
the UAE in the Permanent Committee.  
 
The G CC-TSAIP is the investigating authority for trade remedy proceedings. The GCC -TSAIP receives 
and reviews complaints before issuing a report and recommendation to the Permanent Committee. 
On this basis, the Permanent Committee decides whether to initiate an  investigation and whether to 
impose provisional measures. The Permanent Committee can also, in exceptional circumstances, 
initiate investigations on its own initiative or based on a request made by any of the competent 
Ministries of GCC member States. Bas ed on the final findings of an investigation, the Permanent 
Committee may propose the imposition of definitive measures to the Ministerial Committee.  
 
During the review period, the GCC -TSAIP conducted a number of anti -dumping and safeguards 
proceedings bu t no countervailing proceedings. Six trade remedy measures were imposed between 
2016 and 2020 (four anti -dumping duties and two safeguard measures), while three were terminated 
without the imposition of a definitive duty. Two measures are ongoing. All trad e remedy measures 
imposed by the Ministerial Committee are imposed by all GCC member States. There were no official 
requests for initiation of investigations for anti -dumping, countervailing duties, or safeguard 
measures at the UAE level.  
 
Question:  
Section 3.1.6 explains that there are two investigating authorities, one in charge of the UAE specific 
industry, and another for the GCC industry. In this regard, Chile would appreciate if the UAE could 
clarify if it is possible for two investigations or measu res be imposed to the same product by the 
two authorities at the same time. In addition, Chile would appreciate if the UAE could share if there 
are any veto powers provided for GCC member states in the course of an investigation of any of the 
two investiga ting authorities.  
 
The UAE would like to clarify that it is not possible for two investigations or measures be imposed to 
the same product by the two authorities at the same time. UAE would like to emphasize further that 
it did not investigate any trade re medy complaint at the UAE level and all complaints and 
investigations being conducted and measures imposed were at the GCC level. In the case that UAE WT/TPR/M/423/Add.1  
 
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  will initiate its investigation it will carefully consider that no investigations or measures be imposed 
to the same product at the same time.  
 
UAE would like to clarify that there is no veto powers provided for GCC member states in the course 
of an investigation of any of the two investigating authorities. The decision on trade remedy measure 
is taken by ma jority either at both the GCC and UAE levels.  
 
3.3 Measures Affecting Production and Trade  
3.3.4 Competition policy and price controls  
3.3.4.1 Competition policy  
Paragraph 3.87, p. 62 -63 
"Economic concentrations are regulated under Article 9 of the Competition Law. This provision 
requires a prior approval of the Minister of Economy for any economic concentration operation (such 
as a merger or acquisition), which will result in an enterpris e attaining a dominant position and may 
affect competition within the relevant market. Applications for approval must be made 30 days prior 
to the operation taking place. If approval is not sought, the enterprises involved are liable to a fine. 
The procedu res for filing an application are set out in the Implementing Regulations. A Ministry's 
report is prepared and sent to the Minister who may approve, approve with conditions, or reject the 
application within 90 days (with a possible extension of 45 days). A gain, if no decision is issued 
within such period, the application is deemed to have been approved. An enterprise is prohibited 
from executing the economic concentration operation pending its approval; non -compliance with 
this provision is subject to a fin e. The Minister is empowered to approve an economic concentration 
operation if it has no adverse impact on competition or if its positive effects outweigh any negative 
effects on competition".  
 
Question:  paragraph 3.87 mentions that Article 9 of the Compe tition Law "requires a prior approval 
of the Minister of Economy for any economic concentration operation ". In this regard, Chile would 
appreciate if the UAE could clarify which is the threshold to be exempted from this requirement 
(prior approval).  
 
The U AE would like to clarify that Economic concentration operations in which the total share of the 
companies involved in the transaction is less than 40% of the total transactions in the relevant 
market are exempted from the prior approval requirement. The th reshold of 40% is accordance with 
the Cabinet decision No. 13 for the year 2016.  
 
4 TRADE POLICIES BY SECTOR  
4.3 Services  
4.3.1 Financial services  
4.3.1.1 Banking  
Structure  
Paragraph 4.76, p. 100  
"While access to banking services has improved further and has become nearly universal, differences 
in access remain. Overall, 88% of the population above the age of 15 had an account in 2017, but 
the share was lower for young adults, female citizens, and those less educated, relatively poorer, 
living in rural areas, or out of the labour market".  
 
Question:  Parag raph 4.76. indicates that while access to banking services has improved, access is 
lower for young adults, female citizens, and those less educated, relatively poorer, living in rural 
areas, or out of the labour market. In this context, Chile would be grateful if the EAU could share if 
there are any programmes or policies in place to improve the access of these groups to banking 
services.  
 
• The Financial Inclusion Principle clearly mandate license d financial institutions to 
incorporate anti -discrimination principles into their internal code of conduct policies to 
ensure with due skill, care and diligence, act fairly, honestly and professionally in their 
relationship with all Consumers, regardless o f their religion, gender, age, income level, 
and marital status.  
• Licensed Financial Institutions must consider the provision of Financial Products and/or 
Services for residents in remote regions. Licensed Financial Institutions must assess when 
locating an d relocating Consumer service location, the distance Consumers ' in remote WT/TPR/M/423/Add.1  
 
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  locations must travel to access financial product and/or services and consider options to 
service those needs.  
• Licensed Financial Institutions must serve elderly and technologically illiterate Consumers 
with trained Staff and interactive guides to help them use mobile applications and online 
services. Service must include awareness of ways to protect Consumers from fraud and 
cyber -attacks.  
• Provision of services for Consumers who are i lliterate and do not have a nominated 
representative must include, but not be limited to, audio information about financial 
products and contracts that do not exclude or distort any information to ensure that such 
Consumers make informed decisions.  
4.3.3 T elecommunications services  
Paragraph 4.122, p. 111  
The name of the sector regulator was changed in late 2020 from the Telecommunications Regulatory 
Authority (TRA) to the Telecommunications and Digital Government Regulatory Authority (TDRA) to 
reflect its  increased scope of covering digital government functions. The TDRA operates under the 
guidance of the UAE Cabinet, which continues to set overall policies for the sector, aiming to make 
quality telecommunications services available to consumers, and expli citly promoting the interest of 
subscribers. The TDRA regulates the sector via the licensing of service providers and equipment 
(type certification), the registration of dealers, number and spectrum management, interconnection 
regulations, consumer protect ion regulations and the control of quality -of-service standards, 
competition safeguards, and price controls. IoT service providers also need to obtain a certification. 
In addition, the TDRA aims to promote the development of the telecom and IT sectors and manages 
an ICT fund providing scholarships to higher education institutions and seed capital funding for 
industry -related ventures with UAE participation or ownership. A universal access policy for 
telecommunications services is in place, aiming to ensure maximum coverage to all areas with a 
defined settlement in the UAE, according to the authorities. The policy foresees the TDRA designating 
one or more licensee as having an obligation to provide universal services in the UAE.  
 
Question : Paragraph 4.122. indicates that "the policy foresees the TDRA designating one or more 
licensee as having an obligation to provide universal services in the UAE ". In this context, Chile 
would be grateful if the UAE could clarify if that phrase could be under stood as that currently there 
is no licensee providing universal services in the UAE.  
 
The UAE has a Universal Service Policy and the telecommunications licenses include requirements 
to comply with any universal service obligations. As of today, the univer sal services are being 
provided through a licensee under a TDRA endorsed initiative. This has been achieved without the 
need to specifically designate a universal service provider via a regulatory instrument. The need for 
a more heavy -handed approach has n ot arisen to date, as evidenced by the UAE 's high level of 
network reach. Indeed, according to the FTTH Council of Europe, the UAE leads the world in 
penetration of Fibre -to-the Home technology.  
 
4.3.4 Transport  
Paragraph 4.145, p. 116  
"The UAE has not included any transport sector in its 1994 Schedule of GATS Commitments, notified 
in 1996" . 
 
Question:  Paragraph 4.145 indicates that the UAE has not included any specific GATS commitments 
in the area of transport. Taken in consideration that transportation sector is a key component of the 
UAE Government to make the country "a major trading hub ", Chile would  appreciate if the UAE could 
share the reasons of why  has not undertaken any specific GATS commitments in the area. In 
addition, Chile would appreciate if the UAE could share if UAE authorities might  consider it 
(undertake any specific GATS commitments in this sector) in a specific term.  
 
The UAE has joined the WTO in 1996, and its GATS schedules of specific commitments at the time 
reflected the baseline of the commitments that could be undertaken as well as the economic 
development needs of the country in the services sectors. Since then, and due to the slowdown of 
the WTO negotiating process, the UAE would not be able to undertake any specific commitment in 
this area, especially in regard to air transport services. Meanwhile, and in combination with the 
dynamics that the transport services witnessed the last decades, the UAE was able to make WT/TPR/M/423/Add.1  
 
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  commitments in this area within the framework of its FTA negotiations with Singapore (2008) and 
EFTA (2009). In this context, we invite the Chile delegation to consult those agreements, which are 
made publicly available. In fact, the UAE has made huge strides towards opening up market access 
in general and has identified, in its Plan for the next 50 years, the potential benefits and opportunities 
that may arise from libe ralizing the transport market and will undoubtedly be exploring ways to 
concretize those opportunities.  
The UAE may consider liberalization requests that could be made by the WTO members re the 
transport services in line with its national policy objectives, should the negotiating process be 
reinitiated on a multilateral basis within the WTO.  
 
4.3.4.1 Air tr ansport  
Paragraph 4.148, p. 116  
The UAE has concluded 183 bilateral ASAs, compared with 158 at the time of its last Review. They 
include 115 open skies agreements, compared to 88 during the last Review, which are totally 
unrestricted with all traffic right s fully available to designated airlines (3rd, 4th, and 5th freedoms) 
and 67 other ASAs (70% are restricted and mostly open 3rd and 4th freedoms) (Table A4.1). Based 
on the traffic rights specified in the respective ASAs, airlines decide their own capacity  (frequency 
and aircraft type), subject to approval by the authorities. Provisions on landing rights are negotiated 
by the Federal Government and contained in the relevant ASA. Based on the ASA provisions, the 
local emirate authorities will distribute the slots available to airlines in collaboration with the airports. 
The slots are attributed on a yearly basis.  
 
Question:  Paragraph 4.148 indicates that the UAE, through the General Civil Aviation Authority 
(GCAA) negotiates bilateral ASAs that includes open skies with all traffic rights fully available to 
designated airlines (3rd, 4rt, and 5th freedoms). In this context, Chile would appreciate if the UAE 
could share more information regarding the level of ambition of the traffic rights, together whether 
if the UAE is considering enhancing to enhance its availability to 7th or 8th air freedoms.  
 
The primary focus of the UAE continues to be the transformation of the "67 other ASAs " to Open 
Skies Agreements (open 3rd, 4th and 5th freedoms.) This action is on -going at a bilateral level with 
the relevant Governments. As is known, the grant of 7th freedoms would allow any company to be 
established and operate in the UAE (without operati ng to /from its home State). We are currently 
giving thought to granting 7th freedom for cargo, on a reciprocal basis, in selected cases. In relation 
to 8th freedoms, which is cabotage – the UAE has no interest in granting this right.  
 
4.3.4 Transport  
4.3.4.2 Maritime transport  
Paragraph 4.164, p. 120  
"During the review period, the Government launched the National Strategy for Regulating the 
Maritime Sector. The objective of the Strategy is to increase the cooperation amongst federal and 
local entities and develop a long -term plan (2021 -41) for the growth of the maritime sector. The 
Strategy will identify organizational and financing gaps, as well as priorities for the development of 
maritime clusters, in order to improve the maritime sector's competitivenes s. The Government also 
launched the National Maritime Navigation System based on geographical information systems and 
maritime data provided by the UAE and international partners to improve security, environmental, 
and customs information. At the emirate l evel, Dubai unveiled in 2014 its Dubai Maritime Vision 
2030 to consolidate its potential as a maritime hub, thanks to modern infrastructure and services, 
and integrate the highest standards of sustainability".  
 
Question : Paragraph 4.164. indicates that during the review period the UAE launched the National 
Strategy for Regulating the Maritime Sector. In this regard, Chile would be grateful if the EAU could 
explain this strategy in more detail, and if it has considered any periodic review mechanism for 
compliance.  
 
Ministry of Energy and Infrastructure (MOEI) through strategic regulatory and development roles, 
MOEI sets the overall framework for the delivery of transport services and infrastructure to enable 
UAE to collabora te and take part in the global market.  
 
Through until 2041, the General Strategic Orientation to be adopted by the Ministry is as follows:  
 
1.Safety and security of Land and Maritime Transport activities.  
2.Economic prosperity in Maritime Transport.  WT/TPR/M/423/Add.1  
 
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  3.Redu cing the environmental Impact of the Land and Maritime Transport Practices  
4.Building up the distinguished reputation and position of the International Land and Maritime 
Transport communities.  
5.The Innovative Smart Systems of the Land and Maritime Navigation  
6.The Conscious Social Culture and the Joint Responsibility " 
The National Transport Plan will embody these themes and provide more detailed policies, initiatives, 
and governance structures to ensure that the processes of delivery support the ove rall aims of the 
Ministry.  
 
The Maritime Strategy pillar in the National Transport Plan aims to develop a long -term national 
strategy for maritime transport sector that extends to the year 2041 to support sustainable growth 
in UAE maritime sector, includin g comprehensive plans that define the roadmap to regulate and 
develop components and enablers of maritime transport industry in the UAE. The strategy outcome 
will lead to improve UAE maritime transport competitiveness regionally and globally and identify 
growth opportunities and maximize its contribution to the GDP. The strategy will identify 
organizational structure, financing gaps and priorities development areas and stimulate maritime 
clusters, business excellence centers, and enhance public -private part nerships. In addition, the 
strategy will harmonize the UAE maritime strategy with IMO strategic directions and leading 
maritime nations which will help achieving the Sustainable Development Goals 2030, and the Blue 
Economy concept.  
 
Suggested methodology i ncludes:  
 
1. Evaluation of the UAE current maritime sector.  
2. Assessment of UAE maritime strengths.  
3. International benchmarking.  
4. Identify strategic partners.  
5. Determine strategy themes and main strategic directions.  
6. Estimates potential and tar get growth.  
7. Define gaps  
8. Strategy formulation.  
9. Define Action and implementation plan.  
 
4.3.5 Medical services  
Paragraph 4.179, p. 124  
"Both Abu Dhabi and Dubai have established medical tourism online portals.358 Medical tourism 
proceeds in the UAE were estimated at AED 12.1 billion in 2018, according to a study by the Dubai 
Chamber of Commerce and Industry. According to data provided by the authorities, the number of 
medical tourists increased from nearly 300,000 in 2015 to around 350,000 in 201 9. The UAE has 
not undertaken any specific GATS commitments in the area of health and social services".  
 
Question:  Paragraph 4.179 indicates that the UAE has not undertaken any specific GATS 
commitments in the area of health and social services. In this re gard, Chile would appreciate if the 
UAE could share more information of its decision of not undertake any specific GATS commitments 
in these areas. In addition, Chile would appreciate if the UAE could indicate if they might  consider it 
(specific GATS commi tments in this area) in the long term.  
 
Indeed, The UAE has joined the WTO in 1996, and its GATS schedules of specific commitments at 
the time reflected the baseline of the commitments that could be undertaken as well as the economic 
development needs of t he country in the services sectors. Since then, and due to the slowdown of 
the WTO negotiating process, the UAE would not be able to undertake any specific commitment in 
this area. Meanwhile, the UAE was able to make commitments in this area within the fra mework of 
its FTA negotiations with Singapore (2008) and EFTA (2009). In fact, the UAE has made huge strides 
towards opening up market access in general and has identified, in its Plan for the next 50 years, 
the potential benefits and opportunities that ma y arise from liberalizing the health industry and will 
be exploring ways to concretize those opportunities.  
 
The UAE may consider liberalization requests that could be made by the WTO members re the health 
and social services in line with its national policy objectives, should the negotiating process be 
reinitiated on a multilateral basis within the WTO.  
 WT/TPR/M/423/Add.1  
 
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  WT/TPR/G/423 – Informe del Gobierno  
12 PROGRESS AND FUTURE DIRECTION OF THE UAE  
12.5 Small and Medium Enterprises  
Paragraph 12.31, p. 18  
"The UAE Entrepreneurship Strategy, launched in 2021, aims to empower entrepreneurs and 
strengthen the UAE's startup ec osystem by establishing accelerator programs, enabling access to 
investor networks and funding, and providing support in areas such as business set -up procedures 
and residency visas".  
 
Question:  Regarding paragraph 12.31,  Chile would appreciate if the UAE can give more details about 
the UAE Entrepreneurship Strategy on what accelerator policies and programs have been 
implemented to empower entrepreneurs and which public agencies are participating in the 
development of this strategy.  
 
The UAE entrepreneu rship strategy is centered around providing a comprehensive offering to 
startups including: financing, office space support, networking with different stakeholders in the 
ecosystem, access to market, business support and training, and access to specialized  equipment. 
The programs are implemented at multiple levels given the nature of the UAE having a federal 
government and seven Emirates, each with its own governing structure and offering.  
 
Multiple public agencies are already involved in providing includi ng but not limited to:  
 
- In5 
- Dtec 
- DFF 
- Hub71  
- Sheraa  
- Twofour54  
- Khalifa Fund  
- Dubai SME  
- Ruwwad  
- RAK SME  
- startAD  
 
Paragraph 12.32, p. 18  
"As part of these efforts, the UAE launched "The Entrepreneurship Nation", a nation -wide initiative 
to support UAE -based startups and SMEs with the aim of graduating 20 unicorns within the next 
10 years".  
 
Question : Regarding the initiative "The Entrepreneurship Nation " mentioned in paragraph 2.32, Chile 
would appreciate if the UAE could share more information about this initiative. Additionally, we would 
appreciate if the UAE could share what if their definition of a "SMEs ".  
 
"The Entrepreneurial Nation " is an overarching initiative launched by the government to boost 
entrepreneurship throughout the life -stage of individuals and companies. It compromises three main 
pillars:  
• SkillUp: focuses primarily on cultivating the entrepreneurship mindset and skills across all 
segments of the society including amongst others students in schools and colleges, moms 
at home, retirees, government sector employees.  
• StartUp: offers incentives, products, and services to support entrepreneurs at the early 
stage of their busin ess. This includes a partnership with Emirates Development Bank to 
open bank accounts within a mere 48 hours.  
• ScaleUp: supports well established startups who are ready to take on their scale up 
journey through five main tracks:  
• Digitization: consultation a nd preferential offers for goods and services are made 
available to accelerate startups move to be a digital company – be it at front or back 
end including data sciece analytics and Artificial Intelligence tools  WT/TPR/M/423/Add.1  
 
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  • Financing: sizeable financing provided to st artups to help them implement their ramp 
up strategies and plans  
• Export promotion: consultation and preferential offers in place to help startups grow 
internationally  
• International expansion: consultation and preferential rates for legal advice to facilita te 
the opening of branches and expansion into other countries  
• Business support: preferential rates to ERP and other office related products to help 
optimize resources across all levels.  
13 GENDER BALANCE  
Paragraph 13.1, p. 19  
"In 2015, the UAE established the UAE's Gender Balance Council to ensure that Emirati women 
continue to play a leading role in the development of the UAE. The Council is charged with overseeing 
the implementation of best practices and processes to ensure f ederal institutions achieve their 
gender balance targets".  
 
Question:  In relation with paragraph 13.1, Chile would appreciate if the UAE could share more 
information regarding the work that is being carried out by the UAE 's Gender Balance Council.  
 
• Review ing current legislation, policies and programs, and proposing or updating new 
legislation or programs in order to achieve gender balance in the workplace.  
• Recommending the implementation of laws, regulations, resolutions and international 
agreements relate d to gender balance, in order to ensure non -discrimination against 
women.  
• Reviewing and monitoring international competitiveness reports, and developing 
programs, plans and policies aimed at reducing the gender gap in the workplace.  
• Proposing gender balanc e indexes and submitting them to the Council of Ministers for 
approval, in addition to seeking to promote the implementation of said indexes in the 
country in coordination with the local authorities.  
• Coordinating with the Ministry of Foreign Affairs to rep resent the United Arab Emirates in 
international circles, and proposing cooperation agreements and joint programs.  
• Creating a database related to gender balance in the workplace.  
• Submitting regular reports to the Council of Ministers pertaining to the achi eved progress, 
initiatives, projects and requirements of the Council in order to achieve its goals.  
  WT/TPR/M/423/Add.1  
 
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  CHINA  
PART I: QUESTIONS REGARDING THE Secretariat Report   
Page 7, Para 13  
For 22 tariff lines covering "special goods ", applied tariffs exceed bound tariffs by significant margins. 
This applies to 14 tariff lines of goods containing alcohol where the applied duty of 50% exceeds the 
bound rate of 15%, and 8 tariff lines for (parts of) electronic smoking devices where the applied 
duty of 100% exceeds the  bound rate of 15%.  
 
Question:  
1.  Please elaborate on the tariff policy for imported new tobacco products and their components.  
 
In the new 2022 tariff schedule for the UAE, all tobacco items have tariff rate of 100% Ad valorem  
with the exception of items with tariff rates of 5% Ad valorem for products that help tobacco use 
cessation including smoking . 
 
Page 9, Para 23 
Under the legislation, a price preference of 10% is granted to: (i) SMEs with up to AED 10 million in 
capital t hat receive support under federal and local laws; (ii) green companies; and (iii) green goods 
and services produced in the UAE.  
 
Question:  
2.  Please provide the list of green goods and services or relevant standards in green government 
procurement.  
 
The crit eria of green companies or green goods is as defined by Ministry of Climate Change and 
Environment, and below are the Environmental requirements and standards for the green goods and 
suppliers:  
 
- environmental standards  
- Recycling  
- Dangerous Items Content  
- energy management  
- water management  
- trash management  
- Packaging  
- Consumer information  
- product management  
 
Further information can be found here: https://www.moccae.gov.ae/assets/ea2606f7/uae -green -
business -toolkit -2018.aspx . 
 
Page 36, Para 2.48  
In September 2021, the UAE announced plans to bilaterally pursue comprehensive economic 
agreements with eight countries (including India, the Republic of Korea, the United Kingdom, and 
Türkiye ) on trade, foreign direct investment, and other sectors such as  tourism.  
 
Questions:  
3.  It is reported that the UAE and India announced the signing of the Comprehensive Economic 
Partnership Agreement (CEPA) in February 2022. Please brief on the relationship between the CEPA 
and general FTAs, as well as the details of articles on goods, services and investment in the CEPA.  
 
CEPA is the modernized version of FTAs, it is comprehensive in nature, covering trade in goods, 
trade in services, investment, economic cooperation, and other areas that support future eco nomic 
growth and development. Further details will be published once the ratification process is concluded.  
 
4.  Please elaborate on the coordination and authorization procedures within the Gulf Cooperation 
Council for signing CEPA.  
 
The GCC 's Economic Agreem ent of 2002 stated in article (31) concerning external bilateral 
agreements that "no Member State may grant to a non -Member State any preferential treatment 
exceeding that granted herein to Member States, nor conclude any agreement that violates WT/TPR/M/423/Add.1  
 
- 38 - 
 
  provisions  of this agreement ". Therefore, a GCC member can engage in bilateral agreement with 
another country as long as it respects article (31). In fact, the UAE is not the first GCC country to 
pursue bilateral preferential agreements within the framework of the G CC customs union. The 
Kingdome of Bahrain and the Sultanate of Oman both have bilateral free trade agreements with the 
United States of America. The GCC already has a mechanism that enable its members to deal with 
the goods imported by those two members fr om the USA under cover of their bilateral agreements 
with the USA.  
 
Page 57, Para 3.57  
GSO standards are developed under the leadership of a GSO Technical Committee or the leadership 
of a member State 's standards -setting body, before being circulated for comments, discussed, and 
adopted by the majority of the GCC Technical Council members. A fast -track mechanism exists to 
adopt international standards such as those from the International Standards Organization (ISO), 
the International Electrotechnical Comm ission (IEC), the International Organization of Legal 
Metrology (OIML), or Codex Alimentarius. Adopted GCC standards can subsequently be used and 
referred to in the design of national standards, while existing national standards inconsistent with 
GSO stand ards have to be withdrawn.  
 
Question:  
5.  What are the principles and procedures for the UAE to adopt international standards? How to 
ensure that international standards are adopted partially without adversely affecting international 
trade?   
 
The UAE is accept the code of good practices for the preparation, adoption and application of 
standards (annex 3 of TBT), which is encourage the harmonization with international standards, as 
per standard development procedure we always give priority to adopted the I nternational standards 
except where such international standards or relevant parts would be ineffective o r inappropriate, 
for instance, because of an insufficient level of protection or fundamental  climatic or geographical 
factors or fundamental technologi cal problems  
 
Page 64, Para. 3.97 
Other government entities apply price controls under product - or sector -specific legislation. The 
Ministry of Health sets the prices for 11,137 pharmaceutical products.96 Law No. 8 of 2019 on 
Medical Products, the Pharmacy  Profession and Pharmaceutical Establishments entered into force on 
30 January 2020, replacing Law No. 4 of 1983. The new law sets out a consolidated legal framework 
under which medical products (medicines, medical devices, and health -related consumer good s) are 
placed in the UAE market. As regards pricing, Law No. 8 of 2019 mandates the establishment of a 
price for medical products as part of the marketing authorization procedure. It also provides that 
medical products subject to price control cannot be so ld at higher prices and shall not be subject to 
any price discounts.  
 
Question:  
6.  Are traditional Chinese medicine products classified as pharmaceutical products or health -related 
consumer products in the UAE? Are there any traditional Chinese medicine prac titioners working in 
the UAE?  
 
Traditional medicine are classified as health related consumer products in UAE, except in case 
products are highly invasive which will be classified as conventional medicine. Yes, there are licensed 
traditional Chinese medici ne practitioner in UAE.  
 
PART II: QUESTIONS REGARDING THE Government Report  
Page 16, Para 12.8  
The UAE became the first country in the Middle East and North Africa region to announce a net zero 
strategic initiative by 2050 in line with the 2015 Paris Agreement. The Net Zero Initiative focuses 
creating a vibrant ecosystem transiting towards a new mod el of sustainable economic growth that 
leverages research, development, innovation, and clean technology in many different key sectors 
including energy, economy, industry, infrastructure, transport, waste, agriculture, and the 
environment.  
 
Question:  
7.  What specific work will the UAE carry out in the sectors of waste and environment according the 
Net Zero Initiative?   WT/TPR/M/423/Add.1  
 
- 39 - 
 
  The UAE is leading the coordinated efforts to execute the UAE Net Zero by 2050 strategic initiative 
and ensure collaboration at national leve l to fulfil this objective. The key sectors such as energy, 
economy, industry, infrastructure, transport, waste, agriculture, and the environment, will update 
relevant plans, strategies, and policies, and implement initiatives and projects to achieve net z ero 
by 2050 in line with their needs and growth requirements. Specific programs and initiatives under 
the strategy will be publicly announced in due time.  
 
PART III. OTHER QUESTIONS  
8.  Please elaborate on the changes of policy on electronic tracking system for cigarette products 
and new tobacco products.  
 
The Federal Tax Authority launched the Digital Tax Stamp (DTS) smart application, to verify tobacco 
products that are marked with digital tax stamps to replace it on the packaging of cigarettes. Indeed, 
as of 1st January 2021, it will not be permitted to sell (supply), transport, store or possess any type 
of water pipe tobacco or electrically heated cigarettes in the UAE unless they bear the DTS.  
 
Further information can be found here:  https://www.tax.gov.ae/en/pagenotfound.aspx . 
 
9.  Please elaborate on the relevant policies and tax rates on equity transfer and change of foreign -
invested companies.   
 
There is no tax rates applied  on equity transfer.  
 
  WT/TPR/M/423/Add.1  
 
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  COLOMBIA  
I. INFORME DE LA SECRETARÍA – DOCUMENTO WT/TPR/S/423  
 
RESUMEN  
Párrafo  31. "Durante  el período  objeto  de examen,  las competencias  en materia  de supervisión  
reglamentaria  del sector  de los seguros  pasaron  del Organismo  Regulador  de los Seguros  al Banco  
Central  tras la fusión  de ambas  entidades.  Se registró  un ligero  aumento  de las primas  brutas  
emitidas,  de las cuales  aproximadamente  dos tercios  correspondieron  a las compañías  de seguros  
nacionales.  Las reforma s reglamentarias  aplicadas  estuvieron  destinadas  principalmente  a aumentar  
la transparencia  para los clientes,  mejorar  la conducta  y establecer  un marco  de pruebas  
reglamentario.  Entre  otras cosas,  se permitió  la venta  en línea de pólizas  de seguros  person ales y 
de vida, así como  de determinados  tipos de seguros  de responsabilidad  y seguros  de bienes,  y se 
prohibieron  ciertos  comportamientos  anticompetitivos.  Con el fin de fomentar  el desarrollo  del sector  
de los reaseguros,  en 2019 el organismo  regulador  promulgó  además  reglamentos  específicos,  que 
también  abarcan  el retakaful  (seguro  islámico)."  
 
1. ¿Cómo opera el retakaful (Seguro islámico) a las mercancías o a las personas?  
 
The Instructions Organizing Reinsurance Operations permited that the Retakaful comp any may 
practice Family Retakaful (People) and / or General Retakaful (proparty & liabilty) link, provided 
that: 
1. The practice of these operations of both types shall be among the purposes set forth in its Articles 
of Association.  
2. It shall comply wit h the provisions of Takaful Insurance Regulations concerning the separation 
between the insurance of persons and fund accumulation operations on the one hand and property 
and liability insurance operations on the other hand, link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/10%20of%202016%2
0concerning%20the%20existi ng%20Composite%20companies.pdf . 
- The Instructions Organizing Reinsurance Operations, link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/Insurance%20Authorit
y%E2%80%99s%20Board%20of%20Directors%20Decision%20%20No.(%2023)%20%20of%202
019.pdf . 
- The Takaful Insurance Regulations, Link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstruct ionsDocs/4%20Oof%202010%2
0concerning%20Takaful%20Regulations.pdf . 
 
1 ENTORNO  ECONÓMICO  
1.2.1  Política  fiscal  
Párrafo  1.14. "Una medida  digna  de mención  durante  el período  objeto  de examen  fue la introducción  
del IVA del 5% en 2018.  Las autoridades  acordaro n que el 30% de los ingresos  por recaudación  del 
IVA se asignaría  al Gobierno  federal  y el resto a las administraciones  de los Emiratos.  Las autoridades  
indican  que no proyectan  aumentar  el IVA en el próximo  ciclo presupuestario  (2022 -2026).  Además,  
en 2017 se introdujo  un impuesto  especial  sobre  los productos  nocivos  (véase  más información  
sobre  el IVA y los impuestos  especiales  en la sección  3.1.4).  Al mismo  tiempo,  Abu Dabi y Dubái  
adoptaron  un conjunto  de iniciativas  a finales  de 2018 y ulteriormente  para fomentar  las inversiones  
y el crecimiento  conforme  a la estrategia  Visión  2021 (sección  2.1)."  
 
2. ¿El impuesto al valor agregado (IVA) del 5% establecido en el año 2016 por los miembros del 
consejo de cooperación del golfo (CCG) es igual para todos los productos?  
 
The GCC VAT agreement stipulated that VAT is effective from Jan 1st 2018 at a standard rate of 5%. 
There are ítems that are exempt and others that are 0% rated. The Common VAT Agreement of the 
States of the Gulf Cooperation Council (GCC) has th e details of what can be exempt and 0% rated 
in Article 29  
 
2 REGÍMENES  DE COMERCIO  E INVERSIÓN  
2.1 Marco  general  
Párrafo  2.3. "El Consejo  Federal  Supremo  está integrado  por los Gobernadores  de cada uno de los 
siete Emiratos.  Es el órgano  constitucional  supremo,  y tiene competencias  tanto ejecutivas  como  
legislativas.  Está encargado  de formular  las políticas  de ámbito  federal,  sancionar  la legislación  
federal  y ratificar  los acuerdos  y tratados  internacionales.  El Consejo  elige entre  sus miembros  al WT/TPR/M/423/Add.1  
 
- 41 - 
 
  Preside nte y al Vicepresidente,  cuyo mandato  es de cinco años y puede  ser renovado.  Además,  el 
Consejo  debe aprobar  el nombramiento  del Primer  Ministro,  el Presidente  y los magistrados  del 
Tribunal  Federal  Supremo."  
 
3. El Consejo Federal Supremo está integrado por los 7 gobernadores de los 7 Emiratos Árabes, 
tienen competencias ejecutivas y legislativas eligen al presidente al vicepresidente y al primer 
ministro, ¿los Gobernadores quién los elige, existe la separación de los 3 poderes (ejecutivo, 
legislativo, judici al)? 
 
The Federal Supreme Council is the highest constitutional authority in the United Arab Emirates. It 
is also the highest legislative and executive authority that draws up general policies and approves 
various federal legislations.The Supreme Council consists of the Rulers of all the emirates composing 
the Federation, or of their substitutes in the event of their absence or incapacity to attend. regarding 
the executive authority, Article 60 of the Constitution states taht the Council of Ministe rs, in its 
capacity as the executive authority of the Union acts under the supreme control of the  President of 
the Union and the Supreme Council. As per the judiciary and in accordance with the Constitution, in 
performing their duties, judges shall be independent and shall not be subject to any authority but 
the law and their own conscience.  
 
2.3.2  Acuerdos  regionales  y preferenciales  
2.3.2.1  Consejo  de Cooperación  del Golfo  (CCG)  
Párrafo  2.34. "En 2001 el Consejo  Supremo  del CCG adoptó  una revisión  del Acuerdo  Económico  
entre  los Estados  miembros  del CCG que preveía  el establecimiento  de una unión  aduanera.  En 2003 
entró  en funcionamiento  la Unión  Aduanera  del CCG con la introducción  de la Ley de Aduanas  Común  
del CCG, la Guía Unificada  de Procedimientos  Aduaneros  en los Primeros  Puntos  de Entrada  y un 
arancel  exterior  común  (AEC)  del 0% o el 5% para la mayoría  de las líneas  arancelarias.  Tras un 
período  de transición,  la Unión  Aduanera  del CCG se consumó  oficialmente  el 1 de enero  de 2015.  
Sin embargo,  persisten  algunas  diferencias  en la aplicación  del AEC (por ejemplo,  en relación  con 
los productos  alcohólicos),  ya que cada miembro  del CCG tiene derecho  a mantener  una lista de 
mercancías  prohibidas  y sujetas  a restricciones.  Además,  los Estados  miembros  del CCG mantienen  
puntos  de control  aduanero  entre sus países  con objeto  de realizar  controles  sanitarios y 
fitosanitarios  y para otros fines (por ejemplo,  elaboración  de estadísticas  y prevención  de la piratería  
y el fraude  comercial).  Las importaciones  prohibidas  en algunos  Estados  miembros  del CCG y 
permitidas  en otros no pueden  transitar  a través  de los Estados  en los que están  prohibidas."  
 
4. ¿La unión aduanera del Consejo de Cooperación del Golfo (CCG) y la ley de aduanas que entró 
en vigor en el año 2015, tiene libre tránsito de mercancías, personas, vehículos, legislación aduanera 
común, arancel ext erno común entre los países parte?  
 
The GCC Supreme Council on its 23rd session has endorsed the establishment of the Customs Union 
among the GCC States with effect from the 1st of January 2003. The customs union regulates trade 
exchange according to the following bases:  
 
- Unification of the Customs Tariff of the GCC Customs Union toward external world (5%).  
- Common Customs law . 
- Implementation of Common rules and procedures . 
- Movement of goods without restrictions . 
- Single point of entry into the GCC  States . 
- Treating goods produced in any of the GCC countries as national products . 
 
3 POLÍTICAS  Y PRÁCTICAS  COMERCIALES,  POR MEDIDAS  
3.1 Medidas  que afectan  directamente  a las importaciones  
3.1.1  Procedimientos  y requisitos  aduaneros,  y valoración  en aduana  
Párrafo  3.2. "La Autoridad  Aduanera  Federal  (FCA)  de los EAU, establecida  en 2003,  define  las 
políticas  aduaneras  y supervisa  su aplicación  por las autoridades  aduaneras  distintas  de cada uno 
de los siete Emiratos.  Estas  autoridades  aduaneras  distintas  se encargan  de la aplicación  de la Ley 
de Aduanas  Común  del CCG y de la Guía Unificada  de Procedimientos  Aduaneros  en los Primeros  
Puntos  de Entrada.  Los departamentos  de aduanas  a nivel de Emirato  también  están  autorizados  a 
definir  los procedimientos  aduaneros  siempre  que estos sean compatibles  con la Ley de Aduanas  
Común.  Así pues,  la aplicación  de las leyes y los procedimientos  aduaneros  es prácticamente  idéntica  
en los siete Emiratos  y, según  las autoridades,  los EAU están  elaborando  un sistema  nacional  de 
despacho  de aduana  que se está implantando  en todos  los departamentos  de aduanas  locales.  En WT/TPR/M/423/Add.1  
 
- 42 - 
 
  general,  los procedimientos  relativos  al comercio  entre el territorio  aduanero  y los depósitos  de 
aduanas  de las zonas  francas  son similares  a los aplicables  entre el territorio  aduanero  y el resto del 
mundo.  Las mercancías  originarias  de un Estado  miembro  del CCG o los envíos  parciales  de 
mercancías  previamente  importadas  en el CCG de terceros  países  pueden  circular  por los Estados  
miembros  del CCG si se utiliza  una declaración  estadística  de aduanas."  
 
5. ¿La Aduana de EAU está separada de los Impuestos fiscales internos o está unida, depende 
de un Ministerio?  
 
The practice of these operations of both types shall be among the purposes set forth in its Articles 
of Association.  
 
3.3 Medidas  que afectan  a la producción  y al comercio  
3.3.1  Incentivos  y zonas  francas  
Párrafo  3.46.  "Las zonas  francas  desempeñan  un papel  importante  en la estrategia  de desarrollo  y 
diversificación  de la economía  de los EAU. Las empresas  establecidas  en una de las 45 zonas  francas  
gozan  de incentivos  adicionales,  y la participación  extranjera  en el capital  está permitida  al 100%.48 
De conformidad  con el artículo  121 de la Constitución,  el establecimiento  y la regulación  de la 
mayoría  de las zonas  francas  son competencia  de los Emiratos,  y cada zona se establece  en virtud  
de una ley local y es gobernada  por su propia  admini stración.  Hay zonas  francas  en los siete 
Emiratos,  pero dos tercios  de ellas están  en Dubái,  donde  se encuentra  también  la zona más grande  
(Zona  Franca  de Jebel Ali (JAFZA)).  Además  del tipo de zona franca  (comercial)  más habitual,  
también  existen  zonas  francas  financieras49, así como  zonas  dedicadas  a actividades  comerciales  
específicas  (como  las industrias  creativas,  las industrias  relacionadas  con la tecnología  de la 
información,  los medios  de comunicación  o los servicios  médicos)  en las que solo las empresas  de 
esos sectores  pueden  obtener  una licencia  de actividad.  La actividad  económica  de cada zona franca  
se rige por una ley específica  de la zona,  y todas  las administraciones  pertinentes  son departamentos  
gubernamentales  u operan  como  empresas  de propiedad  estatal  o bajo la autoridad  de estas."  
 
6. ¿Qué servicios prestan las Zonas Francas Financieras de Dubái y Abu Dabi?,  ¿las tasas de 
interés son las mismas de los bancos ubicados fuera de ellas en el resto del territorio de 
Emiratos  Árabes Unidos?  
 
In general, the financial free zones provide integrated services in terms of registration and licensing 
of legal persons and businesses in accordance with their own regulations and legislation and in 
accordance with the provisions of the common law. They also  have their own courts that issue their 
judgments in accordance with the laws in force in the financial free zones and in accordance with 
the principles of common law.  
 
3.47. Key incentives include an exemption of corporate income taxes up to 50 years, a b enefit that 
is renewable, no personal income taxes for employees of firms established in these zones, no 
restrictions on the repatriation of capital and profits, tax -free imports into the zones (taxes are 
payable when goods are exported from free zones to the regular customs territory), and simplified 
or facilitated licensing procedures. Authorities managing the free zones support investors in 
establishing legal entities such as free zone establishments (effectively limited liability companies 
under a speci fic zone), a branch of a local or foreign company, or representative offices. Authorities 
also issue licences (e.g. commercial, logistics, industrial, or trading licences) and permits 
(e.g. construction or work permits). Companies with licences from a spec ific zone can operate only 
in that zone, while for economic activity in the regular customs territory of the UAE, operations of 
firms registered in free zones are regulated by Federal Law No. 2 of 2015 on Commercial Companies 
(Section 2.4) if free zone -specific laws allow for such operations. To distribute goods in the UAE, 
free zone companies continue to be required to work with an intermediary established outside the 
zone.  
 
Párrafo  3.47. "Entre  los principales  incentivos  figuran  la exención  del impuesto  sobre la renta  de las 
sociedades  durante  un período  de hasta  50 años (con posibilidad  de renovación),  la exención  del 
impuesto  sobre  la renta  de las personas  físicas  para los empleados  de las empresas  establecidas  en 
esas zonas,  la ausencia  de restricciones  a la repatriación  del capital  y los beneficios,  la exención  de 
impuestos  para las importaciones  en esas zonas  (se pagan  impuestos  cuando  las mercancías  se 
exportan  de las zonas  francas  al territorio  aduanero  ordinario)  y la utilización  de procedimientos  
simplificados  para el trámite  de licencias.  Las autoridades  que gestionan  las zonas  francas  ayudan  a 
los inversores  a crear entidades  jurídicas,  como  establecimientos  de zona franca  (que son, a efectos  WT/TPR/M/423/Add.1  
 
- 43 - 
 
  prácticos,  sociedades  de responsabilidad  limitada  en una determinada  zona),  sucursales  de una 
empresa  nacional  o extranjera  u oficinas  de representación.  Las autoridades  también  expiden  
licencias  (comerciales,  logísticas,  industriales  o mercantiles,  por ejemplo)  y permisos  (de 
construcción  o de trabajo,  entre otros).  Las empresas  que cuenten  con una licencia  de una 
determinada  zona solo pueden  operar  en esa zona,  mientras  que para la actividad  económica  en el 
territorio  aduanero  ordinario  de los EAU, las operaciones  de las empresas  registradas  en una zona 
franca se rigen por la Ley Federal  Nº 2 de Sociedades  Comerciales  de 2015 (sección  2.4), siempre  
que las leyes específicas  de la zona franca  autoricen  esas operaciones.  Para distribuir  mercancías  en 
los EAU, las empresas  de las zonas  francas  siguen  estando  obligadas  a trabajar  con un intermediario  
establecido  fuera de la zona."  
 
7. ¿El impuesto fiscal (Renta) de las empresas ubicadas en las Zonas Francas es igual al de las 
empresas ubicadas fuera de las zonas francas, cuáles son esos porcentajes %?  
 
It shall comply  with the provisions of Takaful Insurance Regulations concerning the separation 
between the insurance of persons and fund accumulation operations on the one hand and property 
and liability insurance operations on the other hand, link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/10%20of%202016%2
0concerning%20the%20ex isting%20Composite%20companies.pdf . 
 
3.3 Medidas  que afectan  a la producción  y al comercio  
3.3.2  Normas  y otras  prescripciones  técnicas  
En el párrafo  3.64 la Secretaria  informa  que "aunque  están  armonizadas  en los siete Emiratos,  las 
prescripciones  en materia  de etiquetado  se definen  en cada Emirato  y se aplican  a los juguetes,  los 
productos  de tabaco,  los alimentos,  los productos  químicos,  los productos  industriales,  el agua 
potable,  los textiles  y los productos  cosméticos.  Entre  otras cosas,  se suele exigir  indicar  en las 
etiquetas  todos  los ingredientes,  los aditivos  alimentarios,  el origen  de cualquier  ingrediente  de 
origen  animal,  el país de origen,  la dirección  del productor,  las fechas  de caducidad  y las condiciones  
de almacenamiento.  Esta información  debe figurar  en árabe,  y puede  incluirse  en una etiqueta  aparte  
que sea difícil de despegar  y no cubra  ninguna  de las etiquetas  originales.  La Municipalidad  de Dubái  
también  exige  incluir  un código  de barras,  que varía en función  del producto  y el tamaño  del 
embalaje.  Los electrodomésticos  también  deben  llevar  obligatoriamente  una etiqueta  de "producto  
verde " emitida  por el MoIAT  relativa  a la eficiencia  energética  y el consumo  de agua. Los paquetes  
de tabaco  deben  llevar  una advertencia  especial  en árabe  sobre  sus efectos  sobre  la salud.  Algunos  
Emiratos  han establecido  prescripciones  particulares  detalladas  sobre  el etiquetado  de los alimentos;  
Abu Dabi, por ejemplo,  también  ha promulgado  su propia  Ley de Alimentos.  
 
8. Respecto a la etiqueta de "producto verde" relativa a la eficiencia energética y consumo de 
agua con la que deben contar todos los electrodomésticos según la Ministerio de Industria y 
Tecnología Avanzada (MoIAT) de EAU, ¿qué criterios de sostenibilidad se tienen en cuenta y cuál es 
la normatividad árabe que rige este tipo de publicidad (si hay alguna)? En adición a lo anterior, 
¿cuáles son los requisitos que debe cumplir determinado electrodoméstico para poder acreditarse  la 
etiqueta de "producto verde"?  
 
The UAE system for the green label on the water fixtures come within the framework of the "UAE 
Green Development Strategy " and within the fifth track of the long -term national initiative to build 
a green economy in the UAE under the slogan "Green Economy for Sustainable Development " 
launched by His Highness Sheikh Mohammed bin Rashid Al Maktoum, through which the UAE aims 
to be one of the pioneers The world 's largest in this field and a center for export and re -export of 
green products and technologies.  
 
Product Requirements: Products covered by this scheme shall comply with the requirements 
stipulated under this section.  
Quality Requirement: Products covered by this scheme shall be designed and manufactured 
according to the requirements prescribed by the latest version of ISO 9001.  
Maximum Flow Rate: Products covered by this scheme shall not exceed the maximum flow rate limit . 
Flow rate limits for different water fixtures are listed in Table 1 of GREEN LABELING SCHEME FOR 
WATER FIXTURES.  
Water Efficiency Rating: Products covered by this scheme shall be rated depending on their nominal 
flow rate. Table 2 in the GREEN LABELING S CHEME FOR WATER FIXTURES shows the nominal flow 
rate levels and the equivalent water efficiency rating for different water fixtures.  
 WT/TPR/M/423/Add.1  
 
- 44 - 
 
  3.3.4  Política  de competencia  y controles  de precios  
3.3.4.1  Política  de competencia  
Párrafo  3.88.  "Ley de Competencia  establece  diversas  sanciones  por la infracción  de sus 
disposiciones  (artículos  16-24). Las sanciones  pueden  consistir  en multas  o en la suspensión  de las 
actividades  pertinentes  hasta  que se adopte  una decisión  judicial  firme.  En los casos  más graves,  un 
tribunal puede  ordenar  la clausura  de la empresa  infractora  durante  un período  de tres a seis meses  
y la publicación  de la resolución  judicial  en al menos  en dos diarios  locales  a expensas  de la parte  
infractora.  En la mayoría  de los casos,  las multas  están  comprendidas  entre AED 500.000  y 
AED 5.000.000.  Las multas  se duplican  en caso de reincidencia.  La imposición  de sanciones  a la 
parte infractora  no afecta  al derecho  de cualquier  parte perjudicada  de entablar  un procedimiento  
judicial  para solicitar  una indemnización  por los perjuicios  resultantes  de los actos  ilícitos".  
 
9. ¿Cuál es el tiempo de duración promedio de un proceso adelantado por la presunta comisión 
de prácticas restrictivas de la competencia?  
 
The Instructions Organizing Reinsurance Operations, link:  
https://ia.gov.ae/en/RulesRegulations/decisi onsregulationsinstructionsDocs/Insurance%20Authorit
y%E2%80%99s%20Board%20of%20Directors%20Decision%20%20No.(%2023)%20%20of%202
019.pdf . 
 
The duration of a process brought by the alleged commission of restrictive practices of competition 
is 15 days to decide  on the complaint whether to initiate a proceeding or not, the proceeding or the 
investgation into the alleged anticompetitive practice might be around 90 days to 120 days 
depending on the complexcity oof the complaint.  
 
10. ¿Están previstos atenuantes que pu edan ser considerados al momento de dosificar la sanción 
por la comisión de una práctica restrictiva de la competencia? ¿La adopción de un programa de 
cumplimiento al interior de la empresa puede ser considerado un atenuante de cara a la dosificación 
de la sanción?  
 
All factors including mitigating factors can be considered when apportioning the sanction for 
committing a practice that restricts competition depending on the circumstances and conditions of 
the case itself.  
The adoption of a compliance program within th e company can be considered a mitigating factor in 
the dosage of the sanction.  
 
11. ¿La comisión de cualquier conducta contraria a la Ley de Competencia puede dar lugar a un 
procedimiento penal? ¿Cuántos procedimientos penales se han adelantado?  
 
No, the Commission of any conduct contrary to the competition law did not automatically give rise 
to criminal proceedings. There is currently no criminal procedure that has been advanced.  The 
Takaful Insurance Regulations, Link:  
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/4%20Oof%202010%2
0concerning%20Takaful%20Regulations.pdf . 
 
12. Dado que l a reincidencia constituye un agravante, ¿cómo opera su dosificación de cara a la 
imposición de la sanción?  
 
Recidivism constitutes an aggravating circumstance, and the sanction is doubled in the case of 
recidivism.  
 
3.3.4.2  Controles  de precios  
3.96. Aunque  en los EAU los precios  los determina  en general  el mercado,  el Ministerio  de Economía  
vigila los precios  de varios  productos  básicos  para garantizar  su estabilidad  y el bienestar  de los 
consumidores.  Los grupos  de productos  básicos  sujetos  a vigilan cia de los precios  son el pescado  y 
los productos  marinos;  la carne  y las aves de corral;  el arroz y otros cereales;  los productos  lácteos,  
el queso  y los huevos;  las grasas  y aceites;  las legumbres  y hortalizas;  las frutas;  el azúcar  y la 
miel; el café, el té y el cacao;  y los jugos  y bebidas.  Los comerciantes  que venden  estos productos  
deben  obtener  la autorización  previa  del Ministerio  de Economía  para aumentar  sus precios.  El 
Ministerio  realiza  inspecciones  del mercado  e impone  sanciones  a los comercian tes que no cumplen  
ese precepto.  WT/TPR/M/423/Add.1  
 
- 45 - 
 
  13. Colombia agradece a los EAU aclarar si el control de precios se aplica únicamente en la venta 
al consumidor final o si también afecta la operación de importación.  
 
The Price control did not affect the import operation as th ere is no Price control or Government 
interference on the Price of the imported product.  
 
3.3.6  Contratación  pública  
3.3.6.1  Contratación  a nivel  federal  
En el párrafo  3.123  se señala  que "el Gobierno  promueve  activamente  la participación  de las 
pequeñas  y medianas  empresas  (pymes)  en la contratación  federal.  Se concede  una preferencia  de 
precios  del 10% a las ofertas  de empresas  de los EAU que reciban  ayuda  de fondos  para pymes  en 
virtud  de leyes federales  o locales,  siempre  que su capital  no supere  los AED 10 millones.  Se da la 
misma  preferencia  de precios  a las empresas  "verdes"  y a las ofertas  de bienes  y servicios  "verdes"  
producidos  o fabricados  en los EAU."  
 
14. Dado que se hace referencia tanto a "empresas verdes" como a "bienes y servicios" verdes , 
respecto de los cuales se presentan una serie de beneficios, tales como conceder una preferencia de 
precios del 10% a las ofertas de este tipo de empresas o de bienes y servicios, ¿cuáles son los 
criterios que se tienen en cuenta al momento de calificar,  clasificar o catalogar a una empresa, bien 
o servicio como "verde" o con un "comportamiento verde"?  
 
The criteria of green companies or green goods is as defined by Ministry of Climate Change and 
Environment, and below are the Environmental requirements and standards for the green goods and 
suppliers:  
 
- environmental standards  
- Recycling  
- Dangerous Items Content  
- energy management  
- water management  
- trash management  
- Packaging  
- Consumer information  
- product management  
 
Further information can be found here: https://www.moccae.gov.ae/assets/ea2606f7/uae -green -
business -toolkit -2018.aspx . 
 
3.3.7  Derechos  de propiedad  intelectual  
3.3.7.6  Observancia  
En el párrafo  3.165  se indica  que "… La administración  de aduanas  puede  emprender  una acción  
judicial  para incautar  mercancías  falsificadas  tras haber  recibido  una reclamación  del titular  de la 
marca  de fábrica  o de comercio  o para proteger  de manera  preventiva  a los consumidores  para que 
no sean inducidos  a error.  Para solicitar  una investigación  de la inspección  aduanera  en caso de 
presunta  infracción  de DPI, el reclamante  debe pagar  una tasa de AED 2.000…".  
 
15. ¿Podría EAU in formar si su ordenamiento jurídico solamente contempla la posibilidad de iniciar 
una acción judicial para incautar mercancías falsificadas tras haber recibido una reclamación del 
titular de la marca de fábrica? En caso de existir la posibilidad de iniciar acciones de oficio, 
¿estaríamos interesados en conocer que autoridad estatal cuenta con esta facultad y como se 
encuentra reglamentado este procedimiento?  
 
Enforcement procedures in UAE contains the following :  
 
1- The owner of the Trademark can file a co mplaint of infriengment with Trademark Office, or 
Economic development departments in any of the seven emiratos, or file a case with the police 
(Economic Crime dep. Department), or record his Trademark ceritificate with the customs to put it 
in watch list.   
2- The Economic Deparemens and the Customs watch the market and the borders to seize any 
infriengment goods or products . 
 WT/TPR/M/423/Add.1  
 
- 46 - 
 
  4 POLÍTICAS  COMERCIALES,  POR SECTORES  
4.1 Agricultura  y pesca  
4.1.1  Panorama  general  
4.1.3  Políticas  
4.1.3.1  Autoridades  competentes  en materia  de reglamentación  y ayuda  
El párrafo 4.1, del Informe de la Secretaría menciona que "las principales prioridades del Gobierno 
son aumentar las existencias nacionales de alimentos y asegurar el suministro extranjero " esto 
argumentado en que "los EAU contarán con 11 millones de habitantes para 2050 según las 
previsiones, tienen una superficie de tierra cultivable inferior al 5% e importan el 90% de sus 
alimentos, las principales prioridades del Gobierno son aumentar las existencias naci onales de 
alimentos y asegurar el suministro extranjero ". También menciona que "A tal efecto, se han aplicado 
en los últimos años varios planes de política y programas de inversión centrados en nuevas 
tecnologías y métodos innovadores ". 
En el párrafo 4.14 señala que "el Ministerio de Cambio Climático y Medio Ambiente (MOCCAE) no 
otorga a los agricultores subvenciones a la producción; en lugar de ello, les alienta a que utilicen 
tecnología moderna y adopten enfoques eficientes para la protección de los recur sos hídricos y el 
medio ambiente. " 
 
16. Colombia agradece a los EAU, brindar información detallada sobre las políticas, los programas 
de inversión, y la ayuda otorgada para lograr el objetivo de aumentar las existencias nacionales de 
alimentos.  
 
The objective of those programs and policies are generally to sustain food production by increasing 
biosecurity, enhancing food safety and control pest and diseases in agriculture . 
 
The report itself in page 85 4.23 and 4.24 mentioned some initiatives also men tioned the food 
security which has 42 initiatives and for more information on Agriculture Policies please refer to the 
following link:  
file:///C:/Users /kakayaf/Downloads/The%20UAE%20General%20Environmental%20Policy_2021.p
df. 
 
17. Adicionalmente, Colombia agradece a los EAU detallar los programas de cooperación con otros 
países del Consejo de Cooperación del Golfo (CCG) para garantizar la seguridad alimentari a y 
optimizar el uso de los recursos.  
 
En el párrafo 4.15 se señala que las autoridades de los Emiratos también pueden prestar ayuda a 
los agricultores. Por ejemplo, ayuda a los ganaderos como parte de su programa de ayudas para 
piensos; programa de mejora  de los ingresos de los agricultores, ayuda a los pequeños productores 
y a las granjas de pollos de engorde y gallinas ponedoras, y los apoyos dados en el marco del sistema 
nacional de agricultura sostenible, destinado a mejorar la eficiencia de las explot aciones agrícolas.  
 
18. Colombia agradece a los EAU compartir mayores detalles sobre estos programas, las 
condiciones de acceso por parte de los productores, y los presupuestos asignados en el último año.  
 
Emirate authorities can also provide support to farmer s. For example, in 2020, the ADAFSA provided 
AED 1.28 billion in support to livestock breeders as part of its feed support programme; ADAFSA 
Decree No. 23 of 2020 requires them to apply the relevant regulations including on biosecurity and 
food safety. Fun ding is not linked to production where All the payment is specific to cover the 
initiatives associated with pest control, extension programs, R&D and adopting new technologies 
and research and the aim of the initiatives is to sustain the production. The re port itself in page 85 
4.23 and 4.24 mentioned some initiatives also mentioned the food security which has 42 initiatives.  
https://www.adafsa.gov.ae/ english/mediacenter/news/archived%20news/incomeimprovement.asp
x.  
 
4.1.3.4 Políticas y planes adoptados desde el examen anterior  
Párrafo 4.24. "En 2019, los EAU empezaron a promover la tecnología agrícola a través del Programa 
de Tecnología Agrícola (USD 272 millones) puesto en marcha por la Oficina de Inversiones de Abu 
Dabi. En el marco de este Programa se beneficiaron de financiación cuatro emp resas privadas de 
tecnología agrícola, a saber, AeroFarms (investigación y agricultura vertical), Madar Farms (la 
primera explotación de tomates de interior a escala comercial del mundo utilizando únicamente luces 
LED), RNZ (investigación y desarrollo para  cuantificar la producción medida en relación con los 
insumos ambientales), y Responsive Drip Irrigation (sistema innovador de riego). Además, el WT/TPR/M/423/Add.1  
 
- 47 - 
 
  Gobierno federal creó el Programa de Aceleradores Gubernamentales de Tecnología Agrícola, que se 
centra en la adopción de tecnologías agrícolas modernas para reducir los costos, fortalecer el sector 
y fomentar la investigación. En este contexto, para promover la adopción de tecnología agrícola, el 
Gobierno estableció 10 iniciativas que incluían una etiqueta de agr icultura sostenible, la reducción 
de los derechos de licencia agrícola, garantías de préstamos, una plataforma de datos sobre 
seguridad alimentaria, y nuevas normas sobre acuicultura ". 
 
19. Podría el Gobierno de los EAU presentar mayor información sobre el "Pr ograma de 
Aceleradores Gubernamentales de Tecnología Agrícola", como por ejemplo, ¿Qué entidades oficiales 
y/o privadas participan en el programa? ¿El programa tiene una vigencia de tiempo prevista? ¿En 
qué consisten los derechos de licencia agrícola? Y de más información que puedan suministrar al 
respecto.  
 
The Government Accelerators launched a special cohort to encourage the adoption of AgTech and 
AquaCulture by enabling the three foundational pillars (access to resources, ease of setup and 
defined quali ty standards) that will advance UAE food security (for more information: 
https://www.accelerators.gov.ae/what -we-have-done). 
 
Agricultural license fees: all information relatad to Agricultur al Activity Licenses can be access 
through this link: https://www.moccae.gov.ae/en/our -services.aspx#page=1 . 
 
Párrafo 4.25. "La repercusión de la pandemia de COVID -19 en las cadenas de suministro mundiales 
y el temor a una perturbación del comercio de alimentos aumentaron aún más la importancia de 
producir en el país y de asegurar un suministro extranjero fiable. En marzo de 2020 se estableció el 
Equipo de Desarrollo del Secto r de la Tecnología Agrícola para incrementar la seguridad alimentaria 
durante la pandemia y después de ella. El Equipo está dividido en grupos de trabajo integrados por 
partes interesadas de los sectores público y privado, y su finalidad es presentar produ ctos 
agropecuarios innovadores, a menudo utilizando nuevas tecnologías, para mejorar la producción 
nacional de alimentos. Los EAU también aprobaron la Ley Federal Nº 3 de Regulación de las 
Existencias Estratégicas de Productos Alimenticios Básicos, de 2020 , cuyo objetivo es registrar a los 
proveedores de productos alimenticios y organizar la distribución de estos productos durante las 
situaciones de crisis y emergencia, y lograr la sostenibilidad de los alimentos. Las disposiciones de 
la Ley se aplican a lo s proveedores y a los comerciantes registrados… "  
 
20. Podría el Gobierno de los EAU indicar si la Ley Federal No. 3 de Regulación de las Existencias 
Estratégicas de Productos Alimenticios Básicos de 2020 aplica para registrar a los proveedores 
extranjeros de productos alimenticios? En caso afirmativo ¿Cuál es el procedimiento para el registro 
de los proveedores extranjeros? ¿Esta Ley solo aplica para situaciones de crisis y emergencia? En 
caso afirmativo, tienen previsto cuáles serían ejemplos de situaciones d e crisis y emergencia?  
 
The Strategic Reserve law applies to any registered trader in the country, however, there are certain 
criteria for the traders to be eligible as a strategic reserve commodity supplier which is still under 
approval.  
 
To date, we hav e yet to start registering any supplier under the ministry registrar since as we are 
still finalizing the policy approval to identify the volumes and quantities of each commodity.  
 
The strategic reserve shall be managed during all time, yet the uses of th e strategic reserve will be 
in certain scenarios and one of them is emergencies and crises.  
 
4.2 Minería  y Energía   
Párrafo 4.40 - En 2016, el Ministerio de Medio Ambiente y Recursos Hídricos se transformó en el 
Ministerio de Cambio Climático y Medio Ambiente (MOCCAE)63 y se estableció un Consejo sobre 
Cambio Climático y Medio Ambiente de los EAU como órgano de gobierno interministerial y entre 
Emiratos.  
 
21. Podría Emiratos Árabes Unidos detallar las responsabilidades y acciones concretas, 
relacionadas c on medidas comerciales, de Consejo sobre Cambio Climático. Qué medidas 
comerciales adoptará EAU para responder a los compromisos del Acuerdo de Paris? Bajo este 
Consejo se adoptan medidas o políticas relacionadas con Economía Circular? En caso afirmativo, 
podrían detallar dichas medidas?  
 WT/TPR/M/423/Add.1  
 
- 48 - 
 
  At the heart of the National Climate Change Plan, overseen by the Council on Climate Change, is 
economic diversification - by which the UAE focuses on diversifying its energy mix as well as focusing 
on building new and clean industries. Attracting trade an d investment in green and clean industries 
and technologies is also a major driver for the UAE.  
 
The UAE launched its Circular Economy Policy 2021 -2031 – a general framework that identifies the 
optimal approach to support the transition to a circular econ omy, and its projected economic, 
environmental, and social benefits. These include increased disposable income through the reduced 
cost of products and services, higher productivity, lower demand for raw materials, lower CO2 
emissions, surge in employment,  enhanced quality of life through easier access to goods and 
services, improved health outcomes through mitigating pollution and better availability of healthy 
and nutritious food. A copy of the Policy can be found here 
https://www.moccae.gov.ae/assets/download/73d7daa1/UAE%20Circular%20Economy%20Policy
%202021 -2031.pdf.aspx?view=true . 
 
4.2.2.2  Reglamentación   
Párrafo  4.56 "En junio de 2017 se aprobó una ley federal relativa al comercio de productos del 
petróleo.110 Su objetivo es organizar el comercio de esos productos, determinar las condiciones y 
los procedimientos para llevarlo a cabo, y combatir las prácticas que pretenden perjudicar a la 
economía nacional, la seguridad y la protección del medio ambiente en el marco de la legislación 
vigente. La Ley fue diseñada para combatir el comercio ilícito de productos del petróleo que no 
cumplen las especificaciones normalizadas de lo s EAU y reducir el contrabando de productos del 
petróleo procedentes de países vecinos. "  
 
22. Se observa que existen una serie de normas para evitar y combatir el comercio ilícito de 
productos del petróleo. Tiene Emiratos Árabes Unidos otros mecanismos para c ombatir el comercio 
ilícito en otros sectores de la economía? Existe algún marco normativo o se adelantan acciones 
concretas para luchar contra el contrabando de manera más general en la economía? Tiene Emiratos 
Árabes algún mecanismos para evitar la trian gulación en las importaciones de bienes?  
 
Yes, as per the GCC Customs Law and procedures and its amendment of 2021 which came into effect 
in the UAE on the 16th of February 2022.  
 
4.3.3  Servicios  de telecomunicaciones  
4.3.3.2 Marco reglamentario y modificaciones  
Párrafo 4.122. "A finales de 2020, el Organismo de Reglamentación de las Telecomunicaciones (TRA) 
pasó a llamarse Organismo de Reglamentación de las Telecomunicaciones y el Gobierno Digital 
(TDRA), ya que su esfera de compete ncia se amplió al gobierno digital.242 El TDRA desarrolla su 
actividad bajo la orientación del Gabinete de los EAU, que sigue definiendo la política general del 
sector, con el fin de proporcionar a los consumidores servicios de telecomunicaciones de calida d, y 
defendiendo expresamente el interés de los abonados. Como organismo de reglamentación del 
sector, el TDRA se ocupa de la concesión de licencias a los proveedores de servicios y para los 
equipos (homologación), el registro de agentes, la numeración y l a gestión del espectro, las normas 
de interconexión, los reglamentos de protección del consumidor y el control de las normas de calidad 
de los servicios, las salvaguardias de la competencia y los controles de los precios. Los proveedores 
de servicios de In ternet de las cosas también necesitan obtener la homologación. El TDRA persigue 
además el objetivo de promover el desarrollo de los sectores de las telecomunicaciones y la 
tecnología de la información, y gestiona un fondo de tecnología de la información y las 
comunicaciones que proporciona becas a instituciones de enseñanza superior y financia el capital 
inicial de empresas con participación o de propiedad de los EAU relacionadas con el sector. Según 
las autoridades, existe una política de acceso universal para los servicios de telecomunicaciones, 
cuya finalidad es garantizar la máxima cobertura en todas las zonas del país en que hay 
asentamientos de población definidos como tales.243 La política prevé la designación por el TDRA de 
uno o más titulares de lic encias que tienen la obligación de prestar servicios universales en los EAU. " 
 
23. Se observa que el TDRA es un organismo único en el sector de las telecomunicaciones y 
cumple funciones de licenciamiento y regulación de servicios. También en el texto se indica  que el 
mercado está dominado por dos empresas con participación mayoritaria del Estado. En ese entorno, 
¿cómo se mantiene en ambiente competitivo entre las empresas del sector, de manera que los 
precios sean favorables para los usuarios?, ¿Cuáles son las medidas regulatorias más relevantes que 
se han tomado, para que haya bajos costos del servicio para los usuarios?  
 WT/TPR/M/423/Add.1  
 
- 49 - 
 
  The TDRA has a comprehensive set of competition regulations comprising both ex ante and ex post 
measures. The ex ante measures predominantly target the wholesale arrangements between 
Licensees, and the UAE also has a price approval mechanism that targets r etail prices.  
 
Examples of regulatory measures intended to place downward pressure on prices include: regulated 
charges for a range of wholesale products; mandated bitstream access at regulated prices, passive 
infrastructure sharing (and other remedies to  ensure access to interconnection services and 
essential - facilities and resources); number portability; and equivalence of output requirements. On 
the retail side, Licensees must obtain approval from the TDRA prior to introducing any new or 
amended prices . Within this context, the TDRA will not approve prices that it considers to be 
excessive.  
 
Párrafo 4.129. "En 2017, el TDRA actualizó también su reglamentación relativa al control de los 
precios. Los operadores de telecomunicaciones siguen teniendo que someter al examen y la 
aprobación del TDRA los precios nuevos que deseen ofrecer, por ejemplo, en el marco de ofertas, y 
para ello han de presentar una solicitud. Los operadores también tienen que comunicar la aplicación 
de los precios aprobad os al organismo de reglamentación. El reglamento especifica que el TDRA está 
facultado para rechazar esas solicitudes cuando puedan ser consideradas anticompetitivas, afecten 
negativamente al desarrollo del sector de las telecomunicaciones o perjudiquen a los consumidores. 
El TDRA regula las tarifas de itinerancia en el CCG, de acuerdo con una decisión del CCG adoptada 
en 2015. Con arreglo a la Directiva Nº 4 del TDRA, de 2015, se introdujeron topes de precios, y en 
2016 se redujeron los precios máximos. " 
 
24. Teniendo en cuenta que la TDRA es la encargada de la reglamentación relativa al control de 
precios, Colombia quisiera conocer ¿cuáles son los mecanismos o metodologías implementadas por 
el TDRA para examinar y aprobar, o rechazar, los precios propuestos po r los operadores de servicios 
de telecomunicaciones?  
 
Under the Price Control Regulatory Policy and Procedure, Licensees are required to obtain approval 
from the TDRA prior to implementing any new or amended prices. The TDRA will not approve a price 
if it: is, or is likely to be, anti -competitive and which could restrict, distort or prevent competition in 
the short term or in the long term; or could restrict, distort or prevent the growth and development 
of the telecommunication sector of the UAE; or could  cause undue harm to consumer welfare. For 
the purpose of the Policy, the definition of prices extends beyond charges and to also include includes 
"any other terms, conditions or other qualifications attached to the purchase, usage or consumption 
of a Serv ice which may be related to such tariffs, charges and fees ".  
 
The TDRA uses a wide range of measures to consider the appropriateness of price requests, 
including, but not necessarily limited to: profitability analysis; cost estimates from regulatory 
accou nts; international benchmarks of retail prices; and assessment of consumer complaints. The 
TDRA also considers whether the terms of a price could limit competition by reducing incentives for 
switching. Within that context, the TDRA considers factors such a s exit charges and contract 
durations.  
 
25. De igual manera, teniendo en cuenta que en los EAU los precios son determinados por el 
mercado, Colombia quiera saber ¿si existe alguna razón por la cual dentro del sector de 
telecomunicaciones se lleva a cabo un con trol de precios en lugar de dejar que la libertad de mercado 
como sucede en otros sectores?  
 
In terms of why the TDRA relies on price controls as opposed to allowing market forces to prevail, 
the TDRA periodically carries out a market review process to identify relevant markets, and to assess 
the level of competition within each of those markets. Price Controls are implemented in markets 
that are found to not be 'effectively competitive '. This is based on the premise that if a market is 
not effectively competitive, Licensees would be unlikely to set prices that would be expected to arise 
in a compe titive market in the absence of regulatory oversight. It is important to note that Price 
Controls do not involve the setting of prices by the TDRA. Prices are only subject to review. The 
TDRA will not approve prices that do not meet the criteria set out ab ove. 
 
4.3.3.3  Introducción  de la tecnología  5G 
Párrafo  4.130.  "En 2018 se introdujeron  servicios  5G en los EAU, tras la asignación  inicial  de 
frecuencias  a los dos operadores  de telecomunicaciones  en el rango  3,3-3,8 GHZ. El TDRA  publicó  
la Estrategia  para la 5G y Más allá (2020 -2025),  centrada  en el despliegue  y la cobertura  de la 5G, WT/TPR/M/423/Add.1  
 
- 50 - 
 
  así como  en el desarrollo  de servicios  interconectados,  lo que incluye  el fomento  de la colaboración  
entre  los proveedores  de servicios  de telecomunicaciones  y los sectores  económicos  dedicados  a 
actividades  anteriores  y posteriores  a las de este sector  y que pueden  beneficiarse  de los servicios  
5G. Según  las autoridades,  se prevé  que todo el territorio  tendrá  cobertura  5G para 2025."  
 
26. ¿La asignación de espectro de 5G implicó algún mecanismo de subasta por ese recurso? Si no 
fue así, ¿cuál fue el mecanismo de asignación de esa porción del espectro?  
 
The UAE ICT Sector is unique where IMT spectrum supply is more than in use, due to all IMT band 
being made available. So the IMT spectrum including 5G is allocated on First Come First Serve basis.  
 
Párrafo  4.131.  "A finales  de 2020,  el TDRA  decidió  asignar  bandas  de frecuencias  adicionales  en el 
rango  24,25 -27,5 GHz para el desarrollo  de las redes  5G. Con el fin de promover  una transición  más 
rápida  al uso de las redes  5G, el TDRA  anunció  el cierre  de las redes  2G para finales  de 2022,  lo que 
permite  a los operadores  reasignar  recursos  al desarrollo  de las redes  5G." 
 
27. ¿Con qué criterios se sustentó el cierre de las bandas 2G?, ¿c ómo se ha planeado la migración 
de usuarios existentes en esas bandas?, ¿se ha determinado alguna destinación específica a la 
porción de espectro 2G que se libera?, ¿cómo se asumió el costo de la migración de los usuarios de 
2G a otras bandas?  
 
The TDRA gets the market handset penetration reports as TDRA proactively engages with the 
market. Therefore based on global trends, market penetration, and support for 4G and 5G, the 
decidion to switch off 2G was made with adequate planning and transition time . There are no 
associated costs as the handsets do support the 3G as a mínimum. The same 900 band will be used 
for 3G and 1800 band will be used for 4G . 
TDRA has a technology neutral spectrum licensing . 
 
4.3.3.4 Otras políticas que afectan a las telecomunicaciones y los servicios postales  
Párrafo 4.133. "El Reglamento sobre la Gestión del Acceso a Internet establece que los proveedores 
de servicios de Internet bloqueen el contenido prohibido en Internet de una manera en que el 
contenido no prohibi do se vea afectado lo menos posible. El TDRA publica en su sitio web las 
categorías de contenido prohibido. La Ley Federal Nº 5 de Lucha contra la Ciberdelincuencia, de  2012 
(modificada) revé la aplicación de sanciones en caso de publicación o difusión de determinada 
información por medios electrónicos. " 
 
28. ¿Cuáles son los criterios para determinar qué se considera un contenido prohibido de acuerdo 
con la regulación? Y por ende cómo prevenir que esta posibilidad que tiene la ley no se convierta en 
un obstácul o encubierto al comercio de servicios.  
 
The Internet Access Management Policy clearly states what is considered Prohibited Content. Its 
supported by Categories that are clearly outlined.  
https://tdra.gov.ae/en/About/tdra -sectors/information -and-digital -government/policy -and-
programs -department/internet -guidelines#prohibited -conten t-categories . 
All information is publicly available:  
https://tdra.gov.ae/en/About/tdra -sectors/information -and-digital -government/policy -and-
programs -department/internet -guidelines . 
 
Párrafo 4.134. "Los proveedores de servicios de Internet de las cosas, que requieren una 
certificación, tienen que almacenar l os datos de las personas principalmente en los EAU, pero 
también pueden hacerlo en el extranjero, siempre y cuando las políticas de protección del usuario 
sean más rigurosas que las aplicadas en los EAU. " 
 
29. ¿Esto solo aplica solo para los proveedores de ser vicios de internet de las cosas? O para 
cualquier plataforma tecnológica que almacene información personal. En el caso que esto solo 
aplique solo para los proveedores de IOT ¿qué significa esto para los demás proveedores de servicios 
que utilizan informaci ón personal para el desarrollo de su negocio?; Finalmente, ¿qué significa que 
la protección sea más rigurosa que la aplicada en EAU?, ¿cuáles son los criterios objetivos para 
establecer el nivel de protección de la información?   
 
It depends on the service itself in regards of the Scope, Security and Regulatory Impact. Further 
reference can refer to the below:  WT/TPR/M/423/Add.1  
 
- 51 - 
 
  - Federal law by Decree No (45) of 2021 regarding the Personal Data Protection Law  
- Federal law by Decree No (44) of 2021 regarding the Establishment  law of the UAE Data Office  
- TDRA IoT Policy  
 
30. En el marco de esta regulación, ¿qué principios, obligaciones y requerimiento técnicos se han 
definido para la adecuada gestión (captura, almacenamiento y reutilización) de los datos generados 
a través de Internet de las cosas? ¿Qué criterios o condiciones se han establecido para la gobernanza 
de los datos transfronterizos?  
 
Subject to competent UAE authorities developing further regulations concerning data management 
and protection, the TDRA has herein pro posed specific stipulations for management of data in order 
to protect user privacy and national security within the UAE. Public authorities in UAE will retain the 
right of processing data within the purview of the legislative powers provided to them.  
 
1. For storage of data, the IoT Service Providers shall follow the specific principles and stipulations 
as defined below.  
1.1. The IoT Service Providers shall follow specific principles for storage of data:  
1.1.1. 'Purpose limitation ': Data shall be collected for specified, explicit and legitimate purposes only 
and shall not be further processed in a manner that is incompatible with those purposes  
1.1.2. 'Data minimization ': Data shall be adequate, relevant and limited to what is necessary in 
relation  to the purposes for which it is processed  
1.1.3. 'Storage limitation ': Data shall be kept in a form that permits identification of Data Subjects 
for no longer than is necessary for the purposes for which the data is processed  
1.2. The IoT Service Provider s shall implement the following stipulations for storage of data.  
 
4.3.3.5  Comercio  electrónico  
En el párrafo  4.137  la Secretaria  informa  que "el comercio  electrónico  se rige por la Ley Federal  Nº 1 
de Comercio  y Transacciones  Electrónicas,  de 30 de enero  de 2006,  junto con la Ley Federal  Nº 15 
de Protección  del Consumidor,  de 10 de noviembre  de 2020,  así como  por otras leyes y reglamentos  
que abarcan  otras cuestiones  importantes  para el funcionamiento  del comercio  electrónico.  La Ley 
Federal  Nº 1 de 2006 permite  la concertación  de contratos  por medios  electrónicos  y regula  el uso 
de las firmas  electrónicas,  y da a estas un valor equivalente  al de las firmas  ordinarias  para la 
mayoría  de los contratos  (incluso  para las confirmaciones  de pedidos  por correo  electrónico).  La 
firma electrónica  se puede  generar  con un dispositivo  acompañado  de un certificado  digital  para 
identificar  al titular,  mientras  que la firma electrónica  básica  no requiere  ningún  dispositivo  ni 
certificados  digitales".  
 
Y en el párrafo  4.138 se indica  que "la Ley de Protección  del Consumidor  establece  los derechos  de 
los consumidores  y exige  que los vendedores  proporcionen  a los compradores  información  exacta  
sobre  los productos,  incluida  una factura  con las características  y el precio  de los productos.  Los 
vendedores  han de garantizar  que los productos  se ajustan  a las normas  pertinentes  y serán  
responsables  de los daños  que puedan  ocasionar  su utilización  o consumo.  Los consumidores  tienen  
derecho  a devolver  o cambiar  un producto  si observa n que presenta  un defecto  en un plazo de 
tiempo  determinado.  La Ley prohíbe  también  a los vendedores  publicar  precios  que induzcan  a error 
o cobrar  más de lo anunciado.  Con la revisión  de la Ley en 2020 se hicieron  extensivas  al comercio  
electrónico,  entre otras,  las disposiciones  en materia  de protección  del consumidor  para los 
proveedores  registrados  en los EAU."  
 
31. Teniendo en cuenta que actualmente la normatividad en materia de protección al consumidor 
en los EAU se ha extendido a temas de comercio electrónico, Colombia quisiera conocer con más 
detalle cómo y a través de que instrumento jurídico se hicieron extensivas al comercio electrónico 
las disposiciones que se tenían inicialmente en materia de protección al consumidor.  
 
1) Article (3) in the Consumer Protection law explicitly provided similar indemnities to the 
E Commerce Transactions equal to conventional.  
2) Article (25) of the said law outlined the requirements vis a vis entertaining the mentioned 
indemnity reiterating the essence of  licensing the E Commerce Providers in UAE.  
3) Articles (22) and (23) provided details regarding the Ministry of Economy authority and action 
taken in case of any consumer complaint. In addition, the Ministry has the right to use any matter 
expert if in ca se the complaint needs specific specialty.  
 WT/TPR/M/423/Add.1  
 
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  INFORME DEL GOBIERNO - DOCUMENTO WT/TPR/G/423  
 
3.4 La tendencia  de los EAU hacia  una economía  verde  
El en punto 3.4 del informe de Gobierno hace referencia a "La tendencia de los EAU hacia una 
economía verde" que se enmarca en los esfuerzos por lograr los Objetivos de Desarrollo Sostenible 
de la Agenda 2020".  
 
32. Colombia agradece a los EAU brindar información sobre su estrategia hacia una economía 
verde, y sobre las políticas e iniciativas verdes que se es tán implementando. Esto con el fin de buscar 
posibilidades de articular estas iniciativas con los ámbitos de cooperación previstos en el Memorando 
de Entendimiento para la Producción Agrícola Eficiente y Sostenible, suscrito entre Colombia y los 
EAU el 14 de marzo de 2019.  
 
En el párrafo 4.1. el informe señala que "Como preparación para un futuro post -petróleo, los EAU 
se han transformado a sí mismos en un modelo mundial de diversificación económica".  
El párrafo 10.3.2 hace referencia a la Agenda Nacional p ara la Inversión Extranjera Directa Saliente. 
"En lo que se refiere a las inversiones salientes de los EAU, el país está trabajando para establecer 
y desarrollar asociaciones comerciales y de inversión destinadas a facilitar el acceso a oportunidades 
econó micas prometedoras entre inversores de los EAU y otros países, sobre todo en ámbitos que 
contribuyen a la futura economía del país (como la seguridad alimentaria, la tecnología avanzada y 
la tecnología digital) y que se ajustan a las políticas de diversifi cación económica".  
 
El párrafo 2.52. del informe de la Secretaría señala que "la idea es pasar de un enfoque basado 
únicamente en la promoción a un enfoque que permita identificar países, sectores y oportunidades 
de inversión específicos. En lo que respect a a la inversión en el extranjero, la Agenda Nacional tiene 
por finalidad fortalecer la presencia internacional de las principales empresas de los EAU, abrir 
nuevas oportunidades para los inversores emiratíes en determinados sectores y mercados, fomentar 
la transferencia de tecnología y proteger los intereses de los inversores emiratíes en el extranjero".  
 
33. Colombia agradece a los EAU dar a conocer los países en donde identifica oportunidades de 
inversión en el sector de alimentos, y específicamente las área s en donde busca fortalecer e impulsar 
las inversiones emiratíes.  
 
Please find the required information below . 
  
  WT/TPR/M/423/Add.1  
 
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Top Investment  (Outward)  Markets`  
 
 
        
USA 
 
 
Canada  France  
 
Germany  Netherlands  
 
 
 
 
China  Hong  Kong  
 
Austria  KSA 
 
 
 
 
Denmark  Australia  
 
New 
Zealand  Malaysia  
 
Vietnam  Cambodia  
 
Ethiopia  
 
 
 
 
Italy 
 
 
UK  
 
 
India   
 
Spain  
  
Switzerland  
 
 
 
 
Sweden   
 
Ireland  
 
 
South  Korea   
 
Thailand  
 
 
Japan  Indonesia  Mexico  
 
  
Ghana  Nigeria  
 
South  Africa  Kenya  
 
 
Poland  
Country  focus  outward  investment  
Singapore  
 
  WT/TPR/M/423/Add.1  
 
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Sectors  of Priority  for Outward  Investments  
 
 
        
EDtech  Cyber  Security  E-Healthcare/  E- 
Pharma  Renewable  Power 
Generation/ Water 
Supply  Smart  
Buildings  Robotics  Blockchain  Carbon -Capture 
Technology  
 
        
 
Transportation 
Infrastructure  5G Infrastructure  Healthcare 
Facilities,  
Therapeutics  & 
Devices  Senior  Housing  & 
Care Organizations  Consumer  
Companies  3D Printing  IoT and Sensors  Sustainable Transport  
     
Outflow   
  WT/TPR/M/423/Add.1  
 
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 WT/TPR/M/423/Add.1  
 
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  12 PROGRESO  Y ORIENTACIÓN  FUTURA  DE LOS EAU 
12.3.1  Servicios  5G 
Párrafo 12.19. "El TDRA publicó una exención excepcional de los derechos de utilización del espectro 
para las frecuencias 5G en la banda de 3 GHz y superiores durante un período de más de tres años, 
con lo que dirigió las inversiones en el sector de las telecomunicaciones hacia un despliegue 
ambicioso de la red 5G…. " 
 
34. Agradecemos a EAU nos expliq ue el detalle de la exención excepcional mencionada. Cuáles 
medidas la compusieron y si la misma incluyó la manera en que se debían redirigir las inversiones 
del sector de las telecomunicaciones para el despliegue pretendido de la red 5G.  
 
5G is an enabler  for the Mobile Broadband. The two Telecom Operators are Public Listed Companies 
and have plans for considerable investments already committed and will continue investing in 5G in 
the coming years. The TDRA gets quarterly updates on the 5G network expansio n and UAE is 
maintaining its leading position in Global ICT Indices including the fastest mobile network.  
 
12.3.2  Inteligencia  artificial  (IA) 
Párrafo 12.21. "El Gabinete de los EAU estableció recientemente el Consejo de Inteligencia Artificial 
de los EAU,  encargado de proponer políticas para crear un ecosistema favorable a la IA en los EAU, 
fomentar la investigación avanzada en el sector y promover la colaboración entre los sectores público 
y privado. " 
 
35. Agradecemos a EAU nos explique con mayor profundidad las políticas propuestas para crear 
el ecosistema de IA en los EAU.  
 
For Further information, please visit the website below:  https://ai.gov.ae/ar/ai_council -2/. 
 
12.3.2 Artificial Intelligence  (AI)  
 
Paragraph 12.21. "The UAE Cabinet recently established the UAE Artificial Intelligence Council, 
tasked with proposing policies to create an AI -friendly ecosystem in the UAE, encourage advanced 
research in the sector, and promote collaboration betwe en the public and private sectors. ."  
35. We are grateful to the UAE for further explaining to us the proposed policies to create the AI 
ecosystem in the UAE.  
  
Answer:  
The UAE Council for Artificial Intelligence and Blockchain is tasked with proposing policies that will 
realize the UAE AI Strategy 2031. The council has implemented the foundational phase of the 
strategy which focused primarily on building a strong foundation for Artificial Intelligence addressed 
through 4 strategic objectives and their c orresponding policies.  
• Attract and Train Talent for Future Jobs Enabled by AI:  The AI Program in collaboration 
with the University of Oxford was launched to upskill government employees in AI, with over 
244 successful employee graduates. Similarly, the Mo hammed Bin Zayed University for AI 
was launched as the first university in the world to focus solely on AI with full scholarships 
on offer. Earlier education is also being steered for jobs enabled by AI with the addition of 
AI in the school curriculum and later on offering students a variety of scholarship in AI related 
studies.  
• Bring World -Leading Research Capability to Work with Target Industries:  The 
council has promoted the establishment of and contributed to various AI research 
laboratories in the UAE  to cooperate on strong areas of collaboration between the various 
verticals of the economy and world -leading academic intuitions such as: Mohammed Bin 
Zayed University AI Research Lab, Technology Innovation Institute 's AI Lab, Sorbonne 
University Abu Dhab i AI Research Lab, Dubai Future Labs, NYU Abu Dhabi AI Clinical Lab 
and NYU Abu Dhabi AI NLP Lab.  
• Provide the Data and Supporting Infrastructure Essential to Become a Test Bed for 
AI: The AI Supercomputer Lab is a federally funded high -performance computi ng GPU 
cluster that is open to all researches and startups based in the UAE. Similarly, the repository 
of UAE AI Code Hub on GitHub allows sharing of UAE developed open source AI projects such 
as application source code or trained AI models with the world.  As data forms the 
fundamental bedrock of the AI ecosystem, data sharing projects have also been launched WT/TPR/M/423/Add.1  
 
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  between council entities and the private sector such as Tuberculosis Detection Project and 
the Wildlife Detection Project, both which aim to use AI to  increase detection.  
• Ensure Strong Governance and Effective Regulation : The council has contributed to 
developing various legislations and strategies that help nurture and foster the AI ecosystem 
in the UAE such as the Personal Privacy Data Law, the Cyber crime Law, the Electronic 
Signature Law, and the National Blockchain Strategy 2031. In addition, contribution in 
raising awareness for the public also presented a priority, one way of which is through 
publishing guides such as the Deepfake Guide, the AI Ha rdware Infrastructure  Report UAE, 
the Blockchain Guide and the AI Guide.   
 
  WT/TPR/M/423/Add.1  
 
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  EUROPEAN UNION  
WT/TPR/G/423 – Government report  
 
3. TRANSFORMING THE UAE ECONOMY  
3.4 THE UAE TREND TOWARDS A GREEN ECONOMY  
Paragraphs 3.12 -14, page 7: The UAE Trend Towards a Green Economy  
 
1. EU question:   
According to the information under paragraphs 3.14 -14 the Emirates ' Sustainable Development 
Strategy comprises a range of programs and policies encouraging investments in the green 
economy. In this context, could the UAE detail any specific programs and policies aimed to promoting 
sustainable mobility in terms of zero and  low-carbon vehicles?  
 
The recently announced Net Zero Carbon Strategy 2050 includes key sectors such as transportation. 
The Ministry of Energy and Infrastructure has recently finalized the railway law and it 's executive 
regulation which will promote the shift towards the sustainable mode of transportation for both 
passengers and freight. Other programs include the recently approved by Cabinet temporary licences 
to test self -driving vehicles as part of the UAE 's efforts in rolling out sustainable mobility.  Other 
initiatives can be found here https://u.ae/en/information -and-services/transportation/plans -and-
initiatives -for-sustainable -transportation . 
 
5. FISCAL POLICY  
Paragraph 5.4, page 9 : the report states that the UAE Government successfully established a tax 
system and created a primary source for revenues in line with international best practices and this 
system contributes in prov iding sustainable revenues. "  
 
2. EU question:  Could the UAE elaborate on their free zones and their impact on the level playing 
field in the country and provide their assessment of the impact of the free zones?  
 
Free zones are positively contributing to the UAE 's economy, specifically to the UAE 's foreign trade 
of 33%, as well as attracting foreign direct investment by providing sophisticated and advanced 
infrastructure.  
 
Tax exemptions provided in free zones are limited and subject to man y restrictions. It should be 
noted that the taxes applied in the country according to federal legislation apply to companies 
operating in free zones, except in certain cases and according to specific conditions, such as 
exemptions from value -added tax. Goo ds and services that are traded within a "fenced " free zone 
itself (i.e. one which has gates and controls for entry and exit), as well as the law of real economic 
activities which applies to all free zone companies, means the impact of free zones on the ge neral 
tax structure in the country is very limited, noting that the expected corporate tax law will also apply 
to companies licensed by free zones but with some advantages that have not yet been announced.  
 
8. SECTORAL DEVELOPMENTS  
 
WT/TPR/S/423 – WTO Secr etariat report  
 
SUMMARY  
Paragraph 10, page 7 : According to the report, the UAE announced plans to bilaterally pursue 
comprehensive economic agreements with eight countries (including India, the Republic of Korea, 
the United Kingdom, and Türkiye ) on trade, FDI, and other economic areas. The UAE increa singly 
tend to adopt bilateral approach and has an increasingly detached view on greater GCC unification. 
The UAE tariff structure is bound with the GCC, and the applied average tariff rate is 5%.  
 
3. EU question : Could the UAE explain how the elimination  of duties under the bilateral trade 
agreements will be aligned with the commitments of the UAE within the GCC Common Market?  
 
The GCC 's Economic Agreement of 2002 stated in article (31) concerning external bilateral 
agreements that "no Member State may gr ant to a non -Member State any preferential treatment 
exceeding that granted herein to Member States, nor conclude any agreement that violates 
provisions of this agreement ". Therefore, a GCC member can engage in bilateral agreement with 
another country as l ong as it respects article (31). In fact, the UAE is not the first GCC country to WT/TPR/M/423/Add.1  
 
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  pursue bilateral preferential agreements within the framework of the GCC customs union. The 
Kingdom of Bahrain and the Sultanate of Oman both have bilateral free trade agreem ents with the 
United States of America. The GCC already has a mechanism that enable its members to deal with 
the goods imported by those two members from the USA under cover of their bilateral agreements 
with the USA.  
 
Paragraph 23, page 9  "The UAE is not a signatory to the Agreement on Government Procurement. " 
and paragraph 2.3, 2.25, page 31  "it is neither a party nor an observer to the Agreement on 
Government Procurement. " 
 
4. EU question : Could the UAE indicate its intentions regarding the WTO Governmen t Procurement 
Agreement?  
 
So far, the UAE has no intent to adhere to the WTO GP, as the government procurements legal 
regime in the UAE is dual, federal and local/emirate level, which require a time -consuming process 
of consultation and negotiation betwee n the federal government and the local governments, before 
reaching the phase of identifying the level of commitments required by the WTO GP. Nevertheless, 
a government procurement chapter is already included in the GCC FTAs with Singapore and EFTA, 
which would constitute one of the elements to take into account, should the UAE decide to consider 
its possible adhesion to the WTO GP  
 
1. ECONOMIC ENVIRONMENT  
1.1 Main Features of the Economy  
1.2 Recent Economic Developments  
Paragraph 1.12., page 16 : indicates the following regarding fees and charges that were reduced 
due to COVID 19 pandemic: "Financial support complements were also announced at the emirate 
level in the form of reduced or cancelled customs fees, municipality fees, and utility bills.  
 
5. EU Question:  Could the UAE report in more details the extent of the reduction of the fees applied 
to custom procedures and indicate if these measures will be implemented in a more permanent 
manner? Did UAE notify those measures to the WTO or the WCO?  
 
The above indicated measures were put in place as a temporary measure during the COVID -19 
pandemic as an economic support to the trading community. That said, the UAE continues to review 
such fees and charges regularly to ensure its economic competitiven ess.  
 
1.2.1 Fiscal policy  
Paragraph 1.15, page 17:  In the UAE only the Federal budget is made public, there are 
considerable data limitations on general government statistics. Lack of harmonized statistics across 
emirates or publication of consolidated b udget hinders an accurate assessment of the economic 
developments.  
 
6. EU question:  Could the UAE elaborate on this lack of the fiscal transparency and on its intentions 
in future?  
 
There is no lack of fiscal transparency. The federal government fiscal policy is different, and each 
emirate announces its fiscal policy. The UAE would invite the EU to refer to the detailed and sound 
report, published by IMF within the framework of the Article IV consultations, conducted on an annual 
basis. Such repor ts include local fiscal data and their assessment from a macroeconomic perspective.  
 
1.2.2 Monetary and exchange rate policy  
1.3 Balance of Payments  
1.4 Developments in Trade and Investment  
1.4.1 Trends and patterns in merchandise and services trade  
1.4.2 Trends and patterns in FDI  
2. TRADE AND INVESTMENT REGIMES  
2.1 General Framework  
2.2 Trade Policy Formulation and Objectives  
2.3 Trade Agreements and Arrangeme nts 
2.3.1  World Trade Organization (WTO)  
2.3.2 Regional and preferential agreements  
2.3.2.1 Gulf Cooperation Council (GCC)  WT/TPR/M/423/Add.1  
 
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  Paragraphs 2.36 -37, pages 34 and 35 : the report provides information about the GCC member 
States cooperation and advancement in the development of common legislation in the area of 
standards and metrology, including the set -up of common institutions dealing with trade and 
investment includin g the GCC Standardization Organization.  
 
7. EU question: To what extent are the standards developed by the GCC Standardization 
Organization recognised by the standardisation and certification bodies of the UAE? Could the UEA 
detail what the situation is i n the area of electro -mobility?  
 
There is a draft Gulf standard for electric vehicles, which is in the final stages of approval, and it 
depends on the UAE project for electric vehicles. According to the Gulf system of conformity, 
standards are not applied  within the conformity programs and the issuance of conformity certificates 
unless they are transformed into a technical regulation. Currently, there is no Gulf regulation for 
electric vehicles and there is no Gulf conformity certificate.  
 
2.3.2.2 GCC -Singapore Free Trade Agreement (GSFTA)  
Paragraph 2.40, page 35  on the bilateral agreement with Singapore.  
 
8. EU question:  Could the UAE elaborate on the customs part of this agreement and whether there 
are WTO TFA plus provisions in it?  
 
Chapter 4 of the GCC -Singapore FTA cover customs procedures. It do contain some aspects 
compatible with the WTO FTA. For example this chapter states that the Parties recognise that the 
objectives of the Agreement may be promoted by the simplification of customs procedures for  their 
bilateral trade, customs procedures of the Parties shall conform where possible, to the standards 
and recommended practices of the World Customs Organization, the customs administration of each 
Party shall periodically review its customs procedures with a view to their further simplification and 
development to facilitate bilateral trade. It also has provisions that cover issues such as 
1)transparency in regard to laws, regulations, guidelines, procedures, and administrative rulings, 
2) Risk managemen t : adoption of risk management approach in their customs activities, 
3) Paperless Communications : for the purposes of trade facilitation through electronic environment 
that supports business transactions between their respective customs administration an d their 
trading entities.  
 
2.3.2.3  GCC-EFTA Free Trade Agreement  
2.3.2.4  Pan-Arab Free Trade Area (PAFTA)   
2.3.2.5 Other agreements and arrangements  
Paragraph 2.48, p age 36 : the report indicates that in September 2021, the UAE announced plans 
to bilaterally pursue comprehensive economic agreements with eight countries on trade, foreign 
direct investment and other sectors such as tourism.  
 
9. EU questio n: Could the UAE further elaborate the scope of the agreements and timescales for 
those negotiations?  
 
The CEPAs are generally comprehensive in nature, covering trade in goods, trade in services, 
investment, economic cooperation, and other areas that supp ort future economic growth and 
development. In terms of timeline, these are to be agreed with partner country.  
 
2.4 Investment Regime  
Paragraphs 2.70, 3.134 and 3.135 on page 41 and 72 : report states that the UAE does not 
maintain mandatory local content requirements, but it actively encourages Emirati and foreign 
investors to use domestic content or otherwise contribute to the development of the UAE economy. 
This is done mainly through the government procurement programmes, by granting preferences in 
tenders to companies that utilize local content and employ Emirati nationals, among other criteria. 
Such is the case of the Abu Dhabi Local Content Program and the recently launched National - value 
Added Program. " 
 
10. EU question:  Could the UAE explain how it is implementing the programmes so that they are not 
overlapping between National programme and Emirati level programmes?  
 
The In -Country Value (ICV) Program 's certificate is one that can be submitted to the tendering 
processes of all of the program 's Participating Entities, with that we are unifying efforts.  WT/TPR/M/423/Add.1  
 
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  Paragraph 2.58, page 39 : "as required by Decree -Law No. 2651, on 30 May 2021, the Cabinet 
issued Resolution No. 55 of 2021 s etting out a list of activities having a strategic impact and for 
which restrictions on foreign investment remain. Services for fisheries is one of these activities, 
where only 100% UAE ownership is permitted. "  
 
11. EU question : What exactly do "services related to fisheries " cover? Could the UAE explain the 
reasons why fishing is still one of the sectors for which heavy restrictions on foreign investment 
remain? Does the UEA intend to change this in the near future?  
 
Services related to fisheries cover a number of activities such as fishing: which includes 
establishments specialized in catching marine fish and others for the purpose of trade, and natural 
pearl fishing: which includes facilities specialized in collecting other marine organisms and materials  
such as natural pearls for the purpose of trade, and fishing of marine animals: which includes 
facilities specialized in hunting marine animals such as turtles, sea urchins and sea molluscs, and 
collecting crustaceans for the purpose of trade.  
 
The practi ce of activities related to fisheries was restricted to the Emirati citizen by 100%, because 
the activities that fall under the fisheries sector are activities of a special nature that could have a 
negative impact on the interests of Emirati citizens if th ey are open to the foreign investor. The 
Emiratis ' dependence on this profession has decreased, with the development and progressive 
lifestyle in the UAE , but there is still a large group of Emiratis who preserve it as a means of living, 
as well as a hobb y and a heritage craft that must be passed on to the new generations . 
 
In addition, there is a need to keep pace with the UAE 's goals by preserving natural resources and 
biodiversity, enhancing the state 's fish stocks and ensuring its sustainability, prote cting and 
developing living aquatic resources in the UAE, focusing on economic sectors that are strategically 
important for the UAE and directing foreign investments to quality and selected projects. The 
following would result in strengthening the national  economy and support the process of economic 
diversification and deployment, in addition to directing it towards commodity and service projects 
with the aim of producing goods that cover part of the imports, and then transferring the surplus to 
export.  
 
3. TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measures Directly Affecting Imports  
3.1.1  Customs procedures, valuation, and requirements  
Paragraph 3.10, page 45:  the EU notes that the UAE had committed to transparency measures 
under article 1.4, 10.6.3, 12.2.2 of the Trade Facilitation Agreement but that the notification is still 
pending five years after the entry into force of the TFA and the commitment by the UA E to implement 
by the time of entry into force these so called transparency provisions. Given that the UAE is an 
important trading hub as the Secretariat puts it under paragraph 1.32 page 23 this is all the more 
important that the UAE traders and third cou ntries trading with UAE including UAE partners in the 
GCC Custom Union have easy access to updated customs legislation and also be in capacity to reach 
out to the customs under Article 12 in case of need.  
 
12. EU Question:  What are the UAE intentions regarding the implementation of its long due 
commitments category A of the TFA notably regarding transparency measures?  
 
The UAE will soon provide the Committee on Trade Facilitation with all the required notifications 
under t he TFA.  
 
Paragraph 3.3, page 43  refers to "authorized custom brokers " 
 
13. EU question:  Given that the UAE has not notified the WTO of its legislation on brokering in 
compliance with Article 10.6.2 of the Trade and Facilitation Agreement, could the UAE ela borate and 
detail the extent to which the Trade and Facilitation Agreement is implemented in this regard?  
 
The UAE is in full compliance with its commitments according to Article 10.6.2 in relation to the 
customs broker. This commitment is covered by the n ew GCC Common Customs Law for 2021 which 
has been implemented since 16th of February 2022 based on decree (15) of 2022. Chapter 10 of 
the common customs law in its articles 108 -115 deals with the broker and clearance issues in terms 
of definition , respons ibilities , conditions for issuance of licenses , registrar and other matters needed WT/TPR/M/423/Add.1  
 
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  for regulating the matter . Once this Law is translated in to English , it will be notified the Trade 
Facilitation Committee .  
 
Paragraph 3.4 page 43 : risk management is mentioned as well as a beginning of cooperation 
between agencies at the border.  
 
14. EU question:  Is risk management set at the level of the GCC or can national customs develop 
their own risk management indicators? What share of the risk management is done  at GCC level and 
what is done at national level?  
 
Risk management is set at national customs so that they develop their own risk management 
indicators.  
 
15. EU question:  Could the UAE inform of the ongoing process of coordination between agencies at 
the border and customs and what is the state of play, the perspectives in light of article 8 of TFA? 
Could the UAE inform about its National Trade Facilitation Committee functioning under article 23.2 
of TFA?  
 
The UAE customs and the relevant agencies coordina te through various systems, procedures and 
committees for importation/exportation and transit of goods. There are committees within the GCC 
as well as bilateral committees between the members of the GCC to streamline and coordinate the 
movement of goods be tween the GCC customs administrations and the implementation of the GCC 
customs procedures.  
 
3.1.2  Rules of origin  
3.1.3  Tariffs  
3.1.4  Other charges affecting i mports  
Paragraph 3.1.4, p age 49 : Excise Tax  
 
16. EU question: Can the UAE elaborate if it is revising the excise tax in order to make sure that all 
drinks under the excise tax are treated in a non - discriminatory manner (instead of the current 
higher tax rate of 100 % for energy drinks while other drinks where sugar has been added are taxed 
by 50%)?  
 
The UAE confirms that the excise tax on sweetened beverages and drinks was extensively discussed 
from all perspectives including health, economy, taxation as well as international benchmarks and 
comments regarding the cu rrent ad -valorem system. In light of this, GCC decided to undertook a 
study that will review all aspects of the current excise tax. The study is still at early stage and we 
did not yet receive the first report so that we can elaborate further on the treatm ent of all drinks on 
non-discriminatory manner. However, w would like to ensure that UAE is giving this topic a significant 
importance and we expect that all related questions will be clarified in the final report of the study.  
 
3.1.5  Import prohibitions, restrictions, and licensing  
3.1.6  Anti-dumping, countervailing, and safeguard measures  
3.2 Measures Directly Affecting Exports  
3.2.1  Customs procedures and requirements  
3.2.2  Taxes, charges, and levies  
3.2.3  Export prohibitions, restrictions, and licensing  
3.2.4  Export support and promotion  
3.2.5 Export finance, insurance, and guarantees  
3.3 Measures Affecting Production and Trade  
3.3.1 Incentives and free zones  
Paragraph 3.66, p age 58 : indicates that the MOIAT also issues a mostly voluntary Emirates  Quality 
Mark to interested companies, but the quality mark is mandatory for bottled drinking water, milk 
and dairy products and juices and beverages.  
 
17. EU question : Is the UAE going to modify the requirement for bottled drinking water, milk and 
dairy products and juices and beverages so that the quality mark would be voluntary? If not, can 
the UAE elaborate why it is mandatory for these specific products as they have in parallel already 
regulations for the import conditions?  WT/TPR/M/423/Add.1  
 
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  We recognize and appreciat e the high level of protection that the EU regulation has implemented in 
relation to the UAE regulation and standards, including the rigorous conformity assessment 
monitoring activities of the EU member countries. We have removed some conformity assessment  
activities already and made it easier for factories in EU member countries to be approved under the 
EQM scheme. This trade facilitation measure has reduced up to 84% of the fees compared to others 
who have not complied with the requirements.  
 
In general, in frequent basis and based on the feedback from the client we review the regulations, 
any modification on the technical regulation we are notified the WTO member and give at least 
60 days to comment.  
 
3.3.2 Standards and other technical requirements  
Paragraph 3.3.2., page 56 and paragraph 3.10, page 45:  Report refers to standards and other 
technical requirements and notes that the UAE committed to implement nearly all provisions in the 
Agreement on Trade Fac ilitation. Furthermore, the Report also recalls under the paragraph 3.63, 
page 58  that the UAE notified its acceptance of the WTO TBT Codes of Good Practice for the 
Preparation, Adoption and Application of Standards in 2006. In addition, under the paragrap h 3.56, 
page 57 , the Report indicates that "the MoIAT is also the sole authority responsible for metrology 
in the UAE, following the merger of ESMA into the MoIAT ". 
 
As of 2019, textile imports to the UAE have been subject to a certification scheme 
(Resolu tion 54/2019) introduced by ESMA (Emirati Standardization and Metrology Authority), 
subsequently merged into the Ministry of Industry. Two options are available for operators to obtain 
conformity assessment certification: (i) the Emirati Conformity Assessm ent System (ECAS) requires 
article level certification based on test reports, and (ii) Emirati Quality Mark (EQM) foresees factory 
level certification based on site visits. The conformity mark thus obtained must be added to the 
label. Furthermore, as of be ginning of 2022, new criteria are applied for registration. The number of 
HS codes/product type per certificate will be one instead of the current 10 (this is for each COO). 
The number of items/ article per certificate are 45 instead of the previous 100. T he complete testing 
of products are to be required instead of the previous two parameters, which increases the number 
of tests to be carried out. This registration process appears to create disproportionately demanding 
market access conditions and also to generate high additional cost for operators (around USD 520 
for each application; around USD 300 per test report), which can be perceived as barriers to trade.  
 
18. EU question:  In light of the above, is MoIAT going to modify the registration requirements for 
textiles (as  previously laid down by ESMA), which are considered as trade barriers? Could the UAE 
confirm that ISO 17025 certificate is accepted? Would the UAE authorities c onsider the acceptance 
of other certificates, for instance, the Oeko -Tex Certificate? Could the facilitation for uploading test 
reports by economic operators be considered? Would the UAE consider the acceptance of test reports 
issued by laboratories establ ished in the territory of other countries (i.e. the EU), provided that the 
laboratory has been accredited by a national accreditation body established in that territory that it 
is a member of international arrangements for mutual recognition of the Interna tional Laboratory 
Accreditation Cooperation (ILAC) or the International Accreditation Forum (IAF)?  
 
Paragraph 2.36 page 34 : report states that the GCC have also advanced in the development of 
common legislation by adopting standard laws in areas such as cu stoms, patents and trademarks 
regulation, standards and metrology, SPS matters, as examples. Furthermore in paragraph 3.55 
and 3.57, page 56  the report notes that at the regional level, the UAE is a member of the GCC 
Standardization Organization (GSO), whi ch coordinates the development of and approves GCC 
standards and technical regulations to facilitate trade and economic integration, protect consumers 
and the environment, and support economic development. The adopted GCC standards can 
subsequently be used  and referred to in the design of national standards, while existing national 
standards inconsistent with GSO standards have to be withdrawn.  
 
Ministry of Industry and Advanced Technologies (MoIAT) does not have plans modify the certification 
requirements and we accept any similar conformity assessment scheme after the evaluation and 
recognition. As of the moment, the number of test reports to be provided is still 1 test reports per 
HS Code and 100 models per application for each COO. ISO 17025 accreditatio n certificate is 
accepted if the test report comes from the same accredited laboratory. Moreover, the Oeko -Tex Test 
Report submitted by the traders are accepted when they apply for certification as long as the test 
results comply with the requirements of M OIAT regulation for Textile. Test reports issued by any WT/TPR/M/423/Add.1  
 
- 64 - 
 
  accredited laboratory who is accredited by any ILAC MLA Signatory accreditation body is also 
accepted by MoIAT.  
 
19. EU question : The UAE has established its own conformity assessment and quality mark 
requirements including technical testing requirements, as an example, which are not the same in 
other GCC countries.  Could the UAE elaborate if it has plans to review its standards in this respect 
and further harmonise its standards with other  GCC countries and with relevant GSO standards?  
 
Yes, MOIAT have their own conformity assessment and quality mark scheme, but it based on 
International and GCC regulation, in general more than 92% of UAE standard harmonized with 
international standards, a nd more than 95% harmonized with GCC, when we talking about 
mandatory standards almost more than 98% harmonized with GCC  
 
3.3.3 Sanitary and phytosanitary requirements  
Paragraph 3.70., page 59:  Currently, each country applies its own procedures, while tr ade among 
GCC members needs to take into consideration the implementation of regulations concerning 
veterinary and agricultural quarantine regulations and prohibited and restricted goods.  
 
20. EU question : Could the UAE elaborate on the concrete actions it  has undertaken to further 
harmonise its SPS related import conditions with other GCC countries and to ensure these are aligned 
with international standards?  
 
UAE as member in GCC council, it developed several of GCC Guidelines and regulations in field of  
Agriculture, foodstuff, animal and their products which harmonized with the International standards 
(OIE, FAO, IPPC, Codex). Furthermore, the UAE collaborates with the GCC countries to protect 
people, animal and plants in alliance to the international sta ndards. The UAE complies with GCC in 
several regulations and guidelines, for example; the 2006 GCC Law on Fertilizers and Agricultural 
Soil Improvements, the 2007 GCC Pesticides Act, the 2009 GCC Law on Seeds, Seed Tubers and 
Seedlings, and the 2011 GCC La w for Practicing Veterinary Medicine.  
 
The GCC Agricultural Cooperation Committee submits recommendations and tasks to its relevant 
specific committees (e.g. Permanent Committee for Livestock, and Permanent Committee for 
Fisheries). In 2020, the Agricultu ral Cooperation Committee recommended that the amended GCC 
Law on Agricultural Quarantine and the Law on preventive measures for endemic zoonoses be 
approved, it approved the aquaculture regional manual, and guidelines in importation of live animals 
and th eir products.  
 
Paragraph 3.70., page 59 : Generally, the UAE federal SPS regulations are based on GSO standards 
in addition to the related national standards developed by the MoIAT (formerly ESMA).  
 
21. EU question:  GSO standards related to SPS are only available upon payment of a fee, for 
transparency reasons in line with the WTO SPS Agreement. Does the UAE support to make these 
SPS related GSOs publically and freely available? Will the UAE discuss this with GCC Mem ber 
countries?  
 
The GSO standards are protected by copyrights, most of GSO standard are adopted of international 
standards or based on international standards so make it freely available may be causing an 
infringement of intellectual property rights.  
 
Para graph 3.72., page 59:  Imports generally require an original health certificate issued by the 
competent authority of the country of origin, a halal certificate for meat and poultry or food derived 
from animal products or that may contain additives of animal  origin, and supporting documents for 
nutritional or health claims.  
 
22. EU question:  With regard to the required halal certificate, could the UAE explain if it supports to 
have a halal certificate which is harmonised among GCC countries and other countri es requiring halal 
certification for agri -food products? Could the UAE explain which concrete actions are undertaken to 
harmonise halal certificates to be used for exports to GCC countries?  
 
The Halal standards implemented in the UAE are GCC standards published by GSO, and an initiative 
is under process to have a unified Halal Arab System based on the UAE Halal System. Moreover, WT/TPR/M/423/Add.1  
 
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  currently on the UAE no Halal certificate is required on agri -food products so no need to get Halal 
certificate unless it doesn 't have any meat/animal source ingredients or elements.  
 
Paragraph 3.74., page 60:  The MOCCAE online portal publishes a list of approved countries for 
importing certain live animals (sheep, goa ts, cattle, camels, birds, day -old chicks, and hatching 
eggs). Country approval is based on the OIE status of the concerned countries, as well as the 
evaluation of the exporting countries ' veterinary services to ensure their capacity to monitor and 
control  contagious animal diseases.  
 
23. EU question:  Could the UAE inform in detail on the procedure to be followed to recognise the EU 
regionalisation measures for main animal diseases and plant pests? Furthermore, the EU and its 
Member States have provided det ailed information to the UAE on how regionalisation measures are 
implemented in the EU upon outbreaks of highly pathogenic avian influenza (HPAI). The EU continues 
to update the UAE and other trading partners instantly on further developments with the zoni ng 
measures undertaking on its territory. Despite all information shared that demonstrates objectively 
that the adequate functioning of its regionalisation (zoning) measures, the UAE continues to 
implement country -wide bans on certain EU Member States when  outbreaks of HPAI are notified. 
Could the UAE inform when it will recognise the EU regionalisation measures for main animal disease 
outbreaks, in line with its WTO SPS Agreement requirements.  
 
We would like to confirm that UAE fully respects the internati onal standards and keen to set all the 
measures in accordance to the international standards and mandates.  
Concerning the HPAI, the UAE is monitoring the global situation of the Avian Influenza which got a 
huge number of outbreaks on both domestic and wil d birds all over the world including more than 
40 countries worldwide, including more than 15 EU member states. Therefore, we believe that the 
situation needs more control and more cooperation between the partners to face this challenge.  
In this regard, an d in light of the SPS and the OIE guidelines, procedures taken includes the 
following:  
 
• A Member Country should not impose bans on the trade in poultry and poultry commodities 
in response to such a notification, or other information on the presence of any influenza A 
virus in birds other than poultry, including wild birds. The UAE applies this rule and not 
taking any measure based on an outbreak of non -poultry bird 's notification.  
• The procedure can be taken at the level of the exporting a country, a zone or  a 
compartment. UAE applies this standard with few considerations the top of it, is the 
bilateral agreement with the importing country on the health requirements depending on 
the better understanding of their capacity and measures.  
The UAE is keen to upda te its terms and condition, i.e. the recovery from the HPAI was decreased 
from 3 months with use of stamping out policy to be 28 days after the end of the last outbreak and 
finalize the disinfectant process.  
Also, regionalization is applied on commodities like poultry meat and table eggs and many protocols 
have been adopted bilaterally with EU member states as well as it has been applied on few member 
states like France.  
To initiate the process of discussion,  the UAE sent several times the member countries its models of 
Health certificates for export of live birds, day -old chicks and hatching eggs into UAE but have yet 
to receive replies.  
 
Paragraph 3.74., page 60 : The MOCCAE online portal publishes a list of  approved countries for 
importing certain live animals (sheep, goats, cattle, camels, birds, day -old chicks, and hatching 
eggs).85 Country approval is based on the OIE status of the concerned countries, as well as the 
evaluation of the exporting countries ' veterinary services to ensure their capacity to monitor and 
control contagious animal diseases.  
 
24. EU question : If available, could the UAE kindly provide the links to the websites where updated 
information could be found on third countries approved by the UAE to export animal and plant 
products to the UAE (including information on eventual temporary restrictions due to outbreaks of 
animal diseases or plant pests).  
 WT/TPR/M/423/Add.1  
 
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  Concerning the list of approved by the UAE to export animals and their products 
https://www.moccae.gov.ae/en/our -services/list -of-approved -disapproved -countries -for-
import.aspx#page=1 . 
 
3.3.4 Competition policy and price  controls  
3.3.4.1  Competition policy  
3.3.4.2  Price controls  
Paragraph 3.96, p age 64, 3.96  report states that while in the UAE prices are generally determined 
by the market, the Ministry of Economy monitors the prices of several commodities to ensure price 
stability and consumer 's welfare. " 
 
25. EU question:  If the transport costs increase (e. g. during the shortage of containers) and the 
exports become more expensive due to that cost, it is difficult for the business operators if they 
cannot cover the increased cost in selling price. Could the UAE therefore provide additional 
information about the principles of monitoring the prices and especially if there are rules how much 
the prices can increase and other details used in this evaluation?  
 
In the event of an increase in the price of transportation costs (for example, during a shortage of 
conta iners or an increase in the prices of global goods or the prices of raw materials needed for the 
production process, for example as happened during the Covide -19 pandemic period) in this case, 
business owners and suppliers need to submit an application to the Ministry of Economy to increase 
prices to cover costs. The additional fees are supported by all documents that prove the high costs 
on them, and then the Ministry of Economy studies the application from all its technical aspects and 
grants an increase in the prices of goods in a way that does not affect the high inflation rates in the 
markets.  
 
3.3.5  State trading, state -owned enterprises, and privatization  
3.3.6  Government procurement Error! Bookmark not defined.  
Paragraph 3.3.6., page 67 : Government Procurement  
 
26. EU question:  Could the UAE clarify if it has any plans to accede to the WTO Government 
Procurement Agreement, or to become an observer to the GPA?  
 
Not in the near future, but the UAE, in its FTAs under the GCC umbrella covers government 
procurement.  
 
3.3.6.1  Procurement at the federal level  
3.3.6.2  Procurement at the emirate level  
3.3.6.3  Special procurement regimes  
3.3.7  Intellectual property rights  
Paragraph 3.138, page 73 : according to the report the Article 2 of Federal Law No . 19 on 
Combating Commercial Fraud repealing Federal Law No. 4 of 1979 on Combating Fraud and 
Deception in Commercial Transactions stresses that the Law also applies in the free zones, which 
have at times been used to move counterfeit goods.  
 
27. EU questi on: Could the UAE indicate which authority is in charge of the controls and seizure in 
the FTZ?  
 
The concerned authority is the Ministry of Economy in coordination with the concerned entities such 
as Federal Custom Authority, local customs authorities, mu nicipalities and departments of economic 
development and the free zone authority in each emirate  
 
28. EU question : Do the Customs or Police act ex officio?  
 
Both.  
 
Paragraph 3.144., page 74 : Following the GCC Supreme Council 's decision in 2021, the GCC 
Patent Office stopped accepting new filings of patent applications pending agreement between the 
GCC member States on amendments to the related implementing regulations.  
 
29. EU question:  Could  the UAE explain the nature of these future amendments and why the GCC 
Patent Office has stopped its activities?  WT/TPR/M/423/Add.1  
 
- 67 - 
 
  The GCC Patent system will be revised to facilitate customized service packages for each member 
states. In line with the reform of legal system  GCC Patent Office has been temporarily suspending 
new patent applications since January 2021. GCC Patent Office will resume operation sooner or later 
after finalizing implementing regulations. Once it resumes its operation, GCC PO will provide a 
customize d service package for the member states, and each member state will decide the validity 
of GCC patent in their territory.  
 
Paragraph 3.147.Page 75 : A know -how is protected until it has been published or put at the public 
disposal and the owner has adopted necessary measures to maintain the secrecy needed.  
 
30. EU question : Could the UAE explain the nature of this protection of trade secrets and why i s this 
only covered in the Patent section while Article 39 paragraph 2 of TRIPS Agreement is not exclusively 
related to patent?  
 
Federal law 11 of 2021 is not a patent law. It is industrial property law that covers patent, utility 
model, industrial design,  integrated circuit layout design, and the undisclosed information. However, 
Federal law 11 of 2021 stipulates the requirements to be recognized as undisclosed information. 
Legal mechanisms to protect specific undisclosed information, for example, clinical  data is not the 
mandate of Federal law 11 of 2021, and the protection shall be governed by responsible authorize 
like health authority.  
 
31. EU question : Furthermore, could the UAE explain how they apply and implement Article 39 
paragraph 3 of TRIPS Agree ment providing protection of undisclosed test or other data in the 
framework of the approval of the marketing of pharmaceutical or of agricultural chemical products?  
 
Article (62) of Law No.11 of 2021 stipulates that government authorities shall protect th e submitted 
undisclosed date from disclosure or commercial use for a maximum of 5 years as a general rule. 
Other specific privileges are allowed by the responsible authorities. For example, the Ministry of 
Health & Prevention allows 8 years of market exclu sivity for original clinical data (data exclusivity).  
 
Paragraph 3.154., page 76 : according to the report the number of copyright registration increased 
every year during the review period, leading to a substantial overall augmentation from 590 in 2016 
to 1,984 in 2020.  
 
32. EU question : The UAE is member of Berne Convention which provides that the enjoyment and 
the exercise of copyrights shall not be subject to any formality. Could the UAE explain the nature of 
the registration of copyrights?  
 
The copyrigh t works enjoy automatic protection, the registration is not mandatory, however it is a 
proof of ownership in the court.  
 
Paragraph 3.3.7.6., page 77 -78: All major UAE laws on patents and designs, copyrights, and 
trademarks include provisions that intend t o prevent violations of IPRs.  
 
Unfortunately, and despite the real progress in terms of quantity of seized counterfeit goods, the 
UAE remains a transit hub for counterfeit goods. In the last report published by the OECD and the 
EU IPO on "Illicit Trade - Global Trade in Fakes - A WORRYING THREAT ", the UAE are reported as 
the 5th provenance of counterfeit goods (notably as a route from China to Europe or Africa).  
 
33. EU question : Could the UAE describe the future political or other actions that are considered in 
order to remedy the failure in the fight against counterfeiting in the UAE?  
 
UAE reviewed all its legislations including copyright and trademark laws and one of the significant 
changes was increasing dramatically the penalties to be no less than a hundred thousand and not 
more than a million.  
 
3.3.7 .1 Overview  
3.3.7.2  Patents  
Paragraph 3.1.4.4, page 74 : according to report  the GCC Patent Office announced in January  2021 
that it would temporarily suspend accepting new patent applications.  
 WT/TPR/M/423/Add.1  
 
- 68 - 
 
  34. EU question : Could the UAE elaborate on the restructuring of the GCC Patent office which also 
reflects the inclination to diminish the role of the GCC, complicates patent filin g in the region and 
raises costs for innovators filing for patent protection?  
 
The GCC patent system reform is to strengthen the IP ecosystem and innovation of member states 
reflecting different circumstances of each member states. This reform will also r emove legal concerns 
like double patenting.  
 
3.3.7.3  Copyrights and related rights  
3.3.7.4  Trademarks  
Paragraph 3.156, page 76 : report states that the 1992 Law on Trademarks does not contain 
provisions specific to geographical indications.  
 
35. EU question : Does the UAE plan to join the Geneva Act of the Lisbon Agreement on Appellations 
of Origin and Geographical Indications in WIPO or by other means to lay down rules on Geographical 
Indications and to recognise the  GI's in other countries?  
 
Even though UAE currently study joining Geneva Act of the Lisbon Agreement on Appellations of 
origin and Geographical Indications, the new decree -law of Trademark No. 36/2021, chapter Six 
includes provisions for protection of Ge ographical Indication.  
 
4. TRADE POLICIES BY SECTOR  
4.1 Agriculture and Fisheries  
4.1.1 Overview  
4.1.2 Trade  
4.1.3 Policies  
4.1.3.1 Relevant authorities for regulation and support  
4.1.3.2 WTO notifications  
4.1.3.3 Access to the agriculture sector  
4.1.3.4 Policies and plans adopted since the last Review  
4.1.4 Fisheries  
4.1.4.1 Trade  
4.1.4.2 Recent policies   
Paragraph 4.34, page 88:  Despite the small share of aquaculture in total supply, the Minister for 
Food and Water Security (now merged with the MOCCAE) wants to see this sector grow substantially 
in the next decades.  
 
36. Question : Could the UAE describe the current situation of a quaculture in the country? What are 
the main wild -caught fish species in the UAE waters?  
 
The aquaculture industry is still a budding industry. The UAE has 14 registered farms with the 
Ministry of Climate Change and Environment. The aquaculture systems us ed in these farms are 
various and include RAS, cages, aquaponics and ponds. The total aquaculture production in 2020 
was 3048 tons which include the following species:  
 
English Name  Scientific Name  2020 (tons)  
Sea Bream  Sparus aurata  1587.8  
Sturgeon  Acipenser baerii  0 
Sea Bass  Dicentrarchus labrax  550 
Tilapia  Oreochromis spp.  40 
Grouper  Epinephelus  coioides  240 
Shrimps  Penaeus  indicus  180 
Caviar  - 0 
Barramundi  Lates calcarifer  60.2 
Oysters  Crassostria gigas  50 
Trevelly  Seriolina nigrofasciata  0 
Yellow tail Kingfish  Seriola lalandi  40 
Salmon  Salmo salar  300 
Total 3048 
 
 
 WT/TPR/M/423/Add.1  
 
- 69 - 
 
  As for the main wild -caught fish species in the UAE water are the following:  
 
 
Paragraph 4.35, page 88:  report indicates that it aims to reduce illegal, unreported, and 
unregulated fishing and destructive fishing practices. However, the UAE has not joined the 
Agreement on Port State Measures to Prevent, Deter and Eliminate Illegal, Unreported and 
Unregulated Fishing, and it is a signatory but not a party to the United Nations Convention on the 
Law of the Sea . 
 
37. Question : Could the UAE explain the reasons for  not being a party to the United Nations 
Convention on the Law of the Sea?  
 
The UAE is a signatory to UNCLOS, most of the local regulations in line with UNCLOS article , 
currently the UAE considering ratifying UNCLOS.  
 
4.2 Mining and Energy  
4.2.1 General   
4.2.2 Oil and gas  
4.2.2.1 Overview  
4.2.2.2 Regulation  
4.2.3 Electricity and water  
4.3 Services  
4.3.1 Financial services  
4.3.1.1 Banking  
Paragraph 4.70, page 97:  Under its GATS commitments, the UAE made commitments on banking 
and other financial services (excluding insurance), with the exception of settlement and clearing 
services for financial assets, but did not include commitments in the area of market access regarding 
the issuance of additional licences or the expansion of existing c ompanies ' activities.   
Paragraph 4.78., page 100 : report states that foreign banks in the onshore economy must 
establish a branch or representative office but cannot set up a subsidiary.  
UAE GATS commitments read : "Unbound for new licences for operating b ank branches; Unbound for 
the expansion of activities of existing financial entities ". The text of the report seems to contradictory 
to the GATS commitments of the UAE: According to GATS, new branches are unbound, but new 
subsidiaries would seem committed as only the expansion of existing ones is unbound. However, 
the report states that branches (or rep offices) can be established but not subsidiaries.  
 
38. EU question : Could the UAE explain this contradiction?  
 
Regarding the GATS commitments schedule endor sed in 1996, the UAE understands that "Unbound 
for the expansion of activities of existing financial entities " means that subsidiaries cannot be 
established.  
 Scientific Name  English Name  Local Name  
Epinephelus coioides  Orange -spotted grouper  Hamour  
Lethrinus lentjan  Pink ear emperor  Sheary Arabi  
Lethrinus nebulosus  spangled emperor  Shekheli  
Scomberomorus commerson  Narrow -barred Spanish mackerel  Kanad  
Siganus canaliculatus  White -spotted spinefoot  Safi arabi  
Carangoides chrysophyrs  Longnose trevally  Jash sal  
spyraena sp  Barracuda  Jed 
Carangoides bajad  Orange -spotted trevally  Jash Naemi  
Thuuunus toggol  Longtail tuna  Gebab  
Argyrops spinifer  King soldier bream  Kofar  
Rhabdosargus spp  Goldlined sea bream  Gabit  
Diagramma pictum  Painted sweetlips  Farsh  
Scombroides spp  Queenfish  Dala 
Rachycentron canadum  Cobia  Sikil 
Gnathanodon speciosus  Golden trevally  Zreidy  
Gerres sp  Mojarras, Silver biddy  Badha  
Mugilidae  Mullets  Biah 
Lutjanus spp  Snapper  Hamra  
Sardinella (Clupidae)  Sardine  Ouma  
Engaulidae  Anchovy  Baryia  WT/TPR/M/423/Add.1  
 
- 70 - 
 
  Paragraph 4.79, p.100:  Regulatory Environment  
 
39. EU question : National (domestic) banks have to be set up as public joint stock companies of 
which UAE nationals must hold at least 60% of shares. We could not identify such reservation in the 
UAE GATS schedule. Setting up new subsidiaries seems committed. Could the UAE explain this 
contradictio n? 
 
Such provision could not be identified in the UAE GATS schedule, which is dated 1996, because it 
has been stipulated in the new Central Bank law that was approved in 2018 – after the accession, 
replacing the 1980 Central Bank law and the 1985 Law Regar ding Islamic Banks, Financial 
Institutions and Investment Companies.  
 
40. EU question:  The authorities indicate that there are no formal restrictions in place regarding the 
number of banking licences that can be issued, and that there are no formal limits to the number of 
branches each foreign bank can open. However, the Central Bank website still refers to the objective 
of limiting the issuance of licences to any new bank and to limit the number of branches per foreign 
bank to a maximum of eight. Could the  UAE explain whether in the UAE legislation there is such limit 
and why there is a different interpretation of such market access limit between the UAE authorities?  
 
Under the new Commercial Companies Law and its Cabinet Resolution no 55 for the year 2021,  the 
banking and financing sector is categorized under the list of "strategic impact activities ", and it is 
subject to periodic review by Central Bank of the UAE.  
 
Paragraph 4.80, page 100 : Regulatory Environment  
 
41. EU question:  The general regulatory framework does not directly apply to the Financial Free 
Zones in Dubai and Abu Dhabi, which are separately regulated and where it is possible for foreign 
banks to directly establish a branch or subsidiary. Reforms in 2017 introduced  the Basel III 
framework for capital adequacy ratios. Are Basel III standards applied in the Financial Free Zones?  
 
Yes, the financial free zones applies the large majority of the Basel III framework to banks located 
in their premises.  
 
4.3.1.2 Insurance  
Paragraph 4.92, p.104 : Regulatory environment  
 
42. EU question : Among the 30 insurance companies listed on the stock exchanges, the three largest 
accounted for nearly 50% of market share. Foreign insurance companies are allowed to open a  
branch (for which they have to appoint an authorized manager) or representative office. Given that 
UAE have no GATS commitments and the legislative changes to allow foreign branches are recent, 
could the UAE inform how many foreign insurance companies are  active in the UAE?  
 
There are 27 foreign insurance companies licensed in the UAE (8 life insurance companies, 
16 non-life insurance companies and 3 composite insurance companies).  
 
• Activity of the (national/foreign) insurance companies in the UAE, link: 
https://web.ia.gov.ae/en/open -data/reports ;  
• Provisions for licensing foreign insurance companies link: 
https://ia.gov.ae/en/RulesRegulations/IALegislationLawAndRegulations/The%20Execu
tive%20Regulation.pdf ;  
• Instructions organizing reinsurance operations, Link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinst ructionsDocs/Insurance
%20Authority%E2%80%99s%20Board%20of%20Directors%20Decision%20%20No.(
%2023)%20%20of%202019.pdf ;  
• Federal Law No. 2 of 2015 on commercial companies, articles starting from no. (327) 
mention the provisions governed the foreign companies including the foreign insurance 
companies, Link: https://u.ae/ -/media/Information -and-services/Business/En -
federal_law_2_2015_commercial_ companies.ashx . WT/TPR/M/423/Add.1  
 
- 71 - 
 
  Capital markets  
Construction services  
Paragraph 4.112, page 108 : report explains how licenses work (for both natural and juridical 
persons) in each Emirate, where they want to provide services. R eport also states that individual 
professionals need to be resident in UEA as a requirement to obtain a license.  
 
43. EU question : For juridical persons: is there any form for requirement to establish a business 
entity or keep a permanent business related to such licenses? How is the requi rement to be resident 
in the UEA for obtaining a license for individual professionals reflected in UEA GATS -schedules, which 
does not refer to any residency obligations?  
 
Since the GATS scheduling is based on a positive approach, absence of any residency o bligations 
means that there is no commitment on that respect, and the pertinent laws and regulations shall 
apply.  
 
4.3.3 Telecommunications services  
4.3.3.1 Structure  
4.3.3.2 Regulatory framework and changes  
4.3.3.3 Introduction of 5G technology  
4.3.3. 4 Other policies affecting telecommunications and postal services  
4.3.3.5 E -commerce  
4.3.4 Transport  
Paragraph 4.145, p.116:  The UAE stresses the importance of the transport sector in its economy 
and mentions several plans aimed at ensuring the growth of this sector (e.g. Dubai Silk Road 
Development, National Strategy for Regulating the Maritime Sector; Fujairah Strategic Plan 2040 
etc.). The UAE also explains that following the 2020 amendment of the Commercial Companies Law, 
maritime transport services became open to 100% foreign ownership. These initiatives show the 
UAE willingness to further develop the transport sector and a ttract investment.  
 
44. EU question:  In this context and considering the importance of GATS commitments to create 
legal certainty for foreign operators, could the UAE explain whether they envisage to take GATS 
commitments in this sector?  
 
Since this topic is related to immigration policy that is considered a sovereign area for the UAE, as 
is the case for all the WTO members, comprehensive internal consultations are required before 
deciding whether a commitment could be introduced.  
 
4.3.4.1 Air transport  
Paragraph 4.161, page 119  
45. EU question : Can the UAE provide more details on what the Plan for Reducing the Environmental 
Impacts of the Aviation Sector consists of and what environmental improvements it already allowed 
for? 
 
The UAE has been an official Council Member in the Committee of Aviation Environment Protection 
(CAEP) since 2016. Additionally, since 2011 we have participated in many events, conferences, and 
task forces in ICAO. Today we have more than 30 experts working with their international 
counterparts in different fields including e aviation fuels, which we are keen to elevate to the next 
level where it will shape the future and lead to significant emission reductions. UAE is also committed 
to CORSIA and submitted regularly the emission MRV d ocuments.  
 
The UAE aviation sector has always played a critical role in the achievement of our national 
objectives, through its sustained commitment and active role in the development of ICAO 's goals 
and plans. In 2018, through the General Civil Aviation Authority (GCAA), the UAE proudly submitted 
to the ICAO its detail State Action Plan. This Plan has been recognized among the most 
comprehensive State Action Plans around the world. It was a great opportunity to demonstrate the 
UAE's achievements towards reducing CO2 emissions from the aviation sector and our ambitions 
towards accelerating Aviation Eligible Fuels (Low Carbon Aviation Fuel and Sustainable Aviation Fuel) 
throughout initiatives and projects.  WT/TPR/M/423/Add.1  
 
- 72 - 
 
  In March 2021, UAE Prime Minister 's Office approved the establishment of the UAE National 
Committee for LCAF and SAF to carry out all the needed studies towards setting a National Policy 
and Strategy for LCAF and SAF, which will balance our environmental and economic needs. In 
April 2021 we joined the UK team and the World Economic Forum in the Clean Skies for Tomorrow 
Initiative as we all agreed on the need to have a "Policy Tool Kit " as an aid to assist States in 
identifying the appropriate tools best suited for setting of their National Policy an d Strategy related 
to Eligible Aviation Fuel.  
 
4.3.4.2 Maritime transport  
Paragraph 4.3.4.2., page 120 and footnote 323 : Maritime Transport, mentions that following 
the 2020 amendment of the Commercial Companies Law (Section 2.4), maritime transport serv ices 
became open to 100% foreign ownership. However, permitted activities may differ depending on 
the Emirates, which set their own local ownership requirements. The authorities indicate that 
registering a vessel in the UAE under a UAE flag still requires that the vessel be at least 51% owned 
by a UAE national or a company with its management based in the UAE. Foreign flag vessels must 
have a contract with one of the federal or local governments to operate in the UAE waters and may 
not carry out cabotage on  their own account. In footnote 323 there is also a list for Abu Dhabi and 
Dubai with the permitted activities for foreign owned companies.  
 
46. EU question : Could the UAE explain what does maritime transport services include?  
 
Foreigners are allowed to es tablish companies with 100 % full ownership, based on the provisions of 
Federal Decree -Law No. 26 of 2020 amending the provisions of Federal Law No. 2 of  2015 on 
Commercial Companies.  
The law annuls the requirement for commercial companies to have a major E mirati shareholder or 
agent, thus, providing full foreign ownership to non -Emiratis of all nationalities of onshore companies 
established by them.  
 
To view the maritime transport services please check:  
https://www.adbc.gov.ae/CitizenAccess/Report/ShowReport.aspx?module=Licenses&reportID=212
9&reportType=LINK_REPORT_LIST   
 
For example :  
 
• Maritime Transport of Oil Rigs and Buoys,  
• Marine Transportation of Petroleum And Gas Between Countries  
• Maritime Security Services Marine Transportation of Passengers Between Countries  
• Marine Transportation of Goods Between Countries  
• Mariti me Transport of oil Rigs and Buoys  
• Marine Transportation of Petroleum And Gas Between Countries  
• Internal Water Transportation Of Passengers  
• Excursion Boats And Ships Renting  
• Internal Water Transportation of Goods  
• and Training and rehabilitation of marine c adres  
 
47. EU question:  A majority ownership of an UAE national or a company with its management based 
in the UAE is needed in order for a vessel to be registered under an UAE flag. Is this possible in case 
of a foreign owned company registered in the UAE following the 2020 amendment of the Commercial 
Companies Law? And in that case what activities will they be able to perform?  
 
The commercial company law does not apply to the maritime law, therefore the requirement to 
register under UAE flag did not chang e, so the natural or legal person owning such a vessel must be 
a UAE national. If the vessel is jointly owned, all owners must be UAE nationals. If the vessel is 
owned by a UAE limited liability company, 51% of the capital must be owned by UAE nationals  
 
48. EU question:  A foreign owned company can operate in marine transportation of passengers and 
goods between countries and internal water transportation of passengers and goods (in Abu Dhabi 
and Dubai at least according to the abovementioned list). Is it p ossible only under the condition that 
the vessels have an UAE flag (supposedly that the first question is answered positively), and if that 
is not the case, do they need to have a contract with the local or federal authorities as mentioned?  
 WT/TPR/M/423/Add.1  
 
- 73 - 
 
  UAE has a cabo tage policy as stated in its maritime law, therefore the ships transporting cargoes or 
passengers between UAE ports must be a UAE flag, or foreign flag ship with navigation license issued 
by the maritime administration.  
 
49. EU question:  Could the UEA clarify what exactly does cabotage on their account means? Will a 
foreign owned company be able to perform cabotage under any circumstances (UAE flag, contract 
with authori ties etc?).  
 
Currently, the MOEI is in the process to finalize a new maritime law, this new law contains new 
provisions to liberalise  the maritime sector and open the register  of vessels by removing all 
restrictions related to the percentage of the ship owners nationality and this will allow for eign vessels 
to be registered  under UAE flag and be able to work in cabotage transport activities with in UAE 
territorial waters.  
 
4.3.4.3 Land transport  
Paragraph 4.3.4.3, page 123:  Land transport  
 
50. EU question : Could the UAE describe its plans and ambitions as regards the deployment of 
Intelligent Transport Systems (ITS) and Cooperative, Connected and Automated Mobility (CCAM)?  
 
The UAE Cabinet have established committee in 2021 led by the Ministry of Interior with the aim to 
build the foundation of regulatory framework of the autonomous mobility on the UAE federal level. 
On the local level in Dubai (RTA) have launched the first regulatory testing law for the automated 
vehicles back in 2019, there are many projects have been lunched as pilot projects on local le vel in 
Abu Dhabi, Dubai and Ajman. On the other hand one of the main projects is the national smart 
mobility strategy which is led by the MOEI, part of this strategy which took into consideration the 
autonomous mobility on federal level. The MOEI have buil t the command and control center 
considering to monitor and control the federal roads then it will integrate with local authorities as 
later stage.  
 
4.3.5 Medical services  
Paragraph 4.3.5, page 123:  Medical Services  
 
51. EU question:  Taking into account t he UAE 's statement that "One of the National Agenda 2021 's 
six targets is to establish a world -class healthcare system […] " and that "the UAE is prioritizing its 
health sector and has increased spending by more than 50% […] ", we would invite the UAE to inf orm 
us if they intend to liberalise trade in privately owned health and social services, including medical 
services. In addition, could the UAE elaborate on the statement made in paragraph 4.179 "both Abu 
Dhabi and Dubai have established medical tourism on line portals "? Are, in this context, online cross 
border medical services offered?  
 
The UAE will always look into further liberalization in specific service sectors, including health and 
social services, in accordance with its own development goals and str ategic ambitions. With relation 
to the online medical tourism portals, the UAE health authorities and services providers are currently 
exploring offering medical tourism related services for consumption abroad and/or cross border 
supply. Online cross borde r medical services are offered through the Dubai Health Portal 
https://services.dha.gov.ae/eservices/dhaweb/default.aspx . 
 
 
EUROPEAN UNION – FOLLOW -UP QUESTIONS  
The EU appreciates the UAE 's replies to a number of its advanced questions. The EU looks forward 
to receiving the UAE 's replies to the rest of the EU questions.  
 
WT/TPR/S/423 – WTO Secretariat report  
3.3.6.1  Procurement at the fede ral level  
3.3.6.2  Procurement at the emirate level  
3.3.6.3  Special procurement regimes  
3.3.7  Intellectual property rights  
 WT/TPR/M/423/Add.1  
 
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  Paragraph 3.3.7.6., page 77 -78 
 
EU question 33 : Could the UAE describe the future political or other actions that are considered in 
order to remedy the failure in the fight against counterfeiting in the UAE?  
 
ANSWER: The UAE reviewed all its legislations including copyright and trademark laws and one of 
the significa nt changes was increasing dramatically the penalties to be no less than a hundred 
thousand and not more than a million.  
 
EU follow up question : Could the UAE explain why a ceiling of one million (United Arab Emirates 
dirham it is supposed, i.e. around 250k €) has been established in terms of penalties?  
 
Answer:  
The United Arab Emirates raised the penalties to a maximum of one million dirhams to restrain the 
counterfeiting actions, and this amount is doubled in the event of recidivism according to Article 
No. 51 adding to that "The court may order the closure of the facility, and order the confiscation of 
the tools, machines, and materials used in the offence " . 
 
In this regard, the UAE may consider any amendment aiming at removing or increasing the penalties ' 
ceiling in light of the gained experience.  
 
Paragraph 3.144., page 74  
EU question 29:  Could the UAE explain the nature of these future amendments and why the GCC 
Patent Office has stopped its activities?  
 
ANSWER: The GCC Patent system will be revised to facilitate customized service packages for each 
member states. In line with the reform of legal system GCC Patent Office has been temporarily 
suspending new patent applications since January 2021. GCC Patent Office will resume operation 
sooner or later after finalizing implementing regulations. Once it resumes its operation, GCC PO will 
provide a customized service package for the member states, and each member state will decide 
the validity of GCC patent in their territory . 
 
3.3.7.1  Overview  
3.3.7.2  Patents  
Paragraph 3.144., pa ge 74  
EU question 34 : Could the UAE elaborate on the restructuring of the GCC Patent office which also 
reflects the inclination to diminish the role of the GCC, complicates patent filing in the region and 
raises costs for innovators filing for patent prote ction?  
 
ANSWER: The GCC patent system reform is to strengthen the IP ecosystem and innovation of 
member states reflecting different circumstances of each member states. This reform will also 
remove legal concerns like double patenting.  
 
EU follow up question which relates to replies to questions 29 and 34 : Could the UAE specify 
further, what will be the nature and the scope of the "implementing regulations " which are entitled 
to "facilitate customized service packages for each member state "? This need s some clarification 
due to the long period of GCC PO closure.  
 
Answer:  
The spirit of customized service package may mean that, but not necessarily, some member states 
may rely on GCC PO for patent registration while others may not. Information regarding s pecific 
service packages shall be available through GCC PO once discussion and review of all member states 
are finalized and reflected in the GCC PO procedures.  
 
4.3 SERVICES  
4.3.1 FINANCIAL SERVICES  
4.3.1.1 BANKING  
1.1.  Paragraph 4.70, page 97  
1.2.  Paragraph 4.78., page 100   
EU question 38 : Could the UAE explain this contradiction?  
 WT/TPR/M/423/Add.1  
 
- 75 - 
 
  ANSWER:  Regarding the GATS commitments schedule endorsed in 1996, the UAE understands that 
"Unbound for the expansion of activities of existing financial entities " means that subsidiaries cannot 
be established.  
 
EU follow up question : We understand the GATS reservation that "existing entities " refers to those 
existing in the UAE at the time of accession. Otherwise, mode 3 commitments would be annihilated 
by the reservations if neither branches nor subsidiaries were permitted. Moreover, we still believe 
that there is a contradiction as the text reads that branches must be established as there is no other 
option. Does this mean that the reservation on branches in the GATS is obsolete?  
 
Answer:  
Foreign banks can establish branches in the UAE to operate onshore, where the ownership is fully 
owned by  the parent bank. In the UAE GATS schedule, the following limitation re branches in 
inserted: "Unbound for new licences for operating bank branches ". 
 
Paragraph 4.79, p.100  
EU question 39 : National (domestic) banks have to be set up as public joint stock c ompanies of 
which the UAE nationals must hold at least 60% of shares. We could not identify such reservation in 
the UAE GATS schedule. Setting up new subsidiaries seems committed. Could the UAE explain this 
contradiction?  
 
ANSWER:  Such provision could not be identified in the UAE GATS schedule, which is dated 1996, 
because it has been stipulated in the new Central Bank law that was approved in 2018 – after the 
accession, replacing the 1980 Central Bank law and the 1985 Law Regarding Islamic Banks,  Financial 
Institutions and Investment Companies.  
 
EU follow -up question : Does this mean that the reservation on subsidiaries (as the UAE interpret 
the reservation on the expansion of existing entities) in the GATS is obsolete?  
 
Answer:  
In its List of Article II (MFN) Exemptions under the GATS (GATS/EL/121), the UAE made a 
reservation regarding the financial services, applying to all countries, which reads as follows: 
"Authorization for the entry/establishment/operation of foreign financi al services suppliers (including 
banks and insurance companies) and the opening of new branches will be subject to the decision of 
competent authorities. " 
 
Capital markets  
Construction services  
Paragraph 4.112, page 108  
EU question 43 : For juridical persons: is there any form for requirement to establish a business 
entity or keep a permanent business related to such licenses? How is the requirement to be resident 
in the UEA for obtaining a license for individual professionals reflected in UE A GATS -schedules, which 
does not refer to any residency obligations?  
 
ANSWER:  Since the GATS scheduling is based on a positive approach, absence of any residency 
obligations means that there is no commitment on that respect, and the pertinent laws and 
regulations shall apply.  
 
EU follow -up question : The GATS commitments on market access on construction services do not 
contain any reservations on market access and contain only a reference to horizontal reservations 
for national treatment. Could the UAE indi cate the relevant horizontal requirements?  
 
Answer:  
For the GATS specific commitments on market access on construction services, they should be read 
in conjunction with the horizontal commitments that are related both to Market access (commercial 
presence) and national treatment (acquisition of land; taxati on; subsidies) (For details, please refer 
to Part I of GATS/SC/121dated 2 April 1996).  
 
 
  WT/TPR/M/423/Add.1  
 
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  HONG KONG, CHINA  
QUESTIONS REGARDING THE SECRETARIAT AND GOVERNMENT  REPORTS  
 
Trade Policies and Practices by Measure  
 
Export support and promotion  
(WT/TPR/S/423: Page 33, Table 2.2; Page 53, para. 3.41)  
According to the UAE 's notification to the WTO in 2016, the UAE does not grant or maintain within 
its territory any subsidy within the meaning of Article 1.1 of the Agreement on Subsidies and 
Countervailing Measures  that is specific within the meaning of Article 2 of the Agreement, or which 
operates directly or indirectly to increase exports from or reduce imports into its territory within the 
meaning of Article XVI:1 of the GATT 1994.  
 
Question:  
1. The UAE 's most recent "new and full " notification regarding subsidies dates back to 2016. Would 
UAE please advise if there has been any change with respect to subsidies since the last 
notification of 2016?  
 
There was no change to the UAE "new and full " notificatio n regarding subsidies dated back to 2016 
pursuant to article XVI:1 of the GATT 1994 and article 25 of the Agreement on Subsidies and 
Countervailing Measure.  
 
Measures directly affecting imports - SMEs  
(WT/TPR/S/423: Page 44, paras 3.7 -3.8) 
The UAE started to pilot the UAE Authorized Economic Operators (UAEO) Program in October 2016. 
Firms meeting the basic conditions and after completing a self -assessment regarding their operations 
can apply. This is followed by a customs assessment of past complian ce, financial viability, record 
keeping, and security. Approved applicants benefit, for example, from dedicated customs contacts, 
lower risk scores, reduced documentary requirements and audits, and benefit from priority services 
from customs and other gove rnment agencies. As of June 2021, 84 companies had been approved 
for the UAEO Program, among them 1 small and medium -sized enterprise (SME).  
 
Question:  
2. What are the possible reasons for the small number of SME approved for the UAEO Program? Is 
there any pl an to encourage and assist more SMEs to make use of the UAEO Program?  
 
The UAE started to pilot the UAE Authorized Economic Operators (UAEO) Program in October 2016. 
Firms meeting the basic conditions and after completing a self -assessment regarding their operations 
can apply. This is followed by a customs assessment of past compliance, financial viability, record 
keeping, and security. Approved applicants benefit, for example, from dedicated customs contacts, 
lower risk scores, reduced documentary requirem ents and audits, and benefit from priority services 
from customs and other government agencies. As of June 2021, 84 companies had been approved 
for the UAEO Program, among them 1 small and medium -sized enterprise (SME).  
 
Trade Policies by Sector  
 
Banking  
(WT/TPR/S/423: Pages 100 -101, paras 4.79 and 4.81)  
Foreign banks in the onshore economy must establish a branch or representative office but cannot 
set up a subsidiary. Foreign banks must first obtain a licence for their main office (branch) before 
being able to request additional licences for additional branches. The Central Bank website still refers 
to the objective of limiting the issuance of licences to any new bank and to limit the number of 
branches per foreign bank to a maximum of eight.  
 
In 2021, the Central Bank introduced a licensing and supervision framework for "Specialized Banks 
with Low Risk ". Such banks are limited in the activities they can undertake. UAE national ownership 
of a Specialized Bank must comprise at least 60% of total paid-up capital.  
 WT/TPR/M/423/Add.1  
 
- 77 - 
 
  Question:  
3. We note that there are various limitations for foreign banks to operate in the UAE. We would 
like to know if the UAE has any plan to relax some of these limitations with a view to encouraging 
foreign investment in the financial services sector.  
 
As per the Banking Law, Banks shall take the form of a public joint stock companies, or Branches 
of foreign banks. However, branches of foreign banks, which are fully owned by the parent bank, 
are allowed to provide banking services equi valent to the national banks without any 
differentiation or limitation based on their license type i.e. retail or wholesale bank.  
 
National banks, based on their decision, may allow up to 40% foreign ownership.  Given the strategic 
impact of the banking sec tor, the Central Bank continues to assess the need of more banks, national 
banks or otherwise, based on the market need and value add to the economy and takes its decision 
on new applications based on these factors.  
 
Telecommunications services  
(WT/TPR/S/423: Pages 111 -112, para 4.123)  
Service providers have to obtain licences prior to providing any of the regulated activities. The 
Telecommunications and Digital Government Regulatory Authority (TDRA) has wide discretion 
regarding the number of li cences it issues and can issue any such licences using a competition, 
auction, or other method in line with the licensing framework, subject to applications being reviewed 
based on clear criteria (Resolutions 6 and 7).  
 
As activity with a "strategic impact ", the telecommunications sector remains exempted from the 
changes in foreign ownership limits resulting from the amendments to the Commercial Companies 
Law in 2020. As a result, the minimum of 51% UAE ownership for all UAE licensees continues to 
apply.  
 
Question:  
4.  Could the UAE share with us more details about the major criteria of granting licences to 
telecommunications service providers? As regards the restriction of the foreign ownership in this 
sector, we are interested to know the current market share of foreign investment in the 
telecommunications market.  
 
As per the TDRA regulatory framework the Authority (TDRA) may grant Licences by the following 
two methods, without limitation:  
 
a. considering the merits of the application; or  
b. propos als submitted by way of beauty contests or auctions.  
 
The TDRA will create a balance between ease of market entry, merits of competition among different 
service providers, technical efficiency and consumer protection. As such, the Authority can choose 
between Licensing methods like, beauty contests, auctions or others (such as the merits of the 
application) in determining the number of new Licensees in a particular market regardless of there 
being no restrictions due to scarce resources. Where scarce resour ces are not restricted, the Licences 
may be granted based on the merits of the application.  
 
The maximum allowed foreign ownership is 49% for the UAE Licensees only. For Licensees registered 
as a Private Joint Stock Company the ranges of foreign ownership is seen between 0 – 49%, with 
the majority of the foreign shares appearing in the satellite providers shareholding. For the Public 
Joint Stock Companies the amount will vary, but not exceeding 49%.  
 
E-commerce  
(WT/TPR/S/423: Pages 114 -115, para 4.139)  
Federal Law No. 45 of September 2021 on Personal Data Protection regulates data privacy and use, 
but executive regulations (secondary legislation) still have to be drafted before the Law is expected 
to be applied towards the end of 2022. However, so me of the Free Zones already have specific 
legislation governing data protection in place, and Federal Law No. 2 of 2019 on Health Data contains 
some provisions regarding health data.  
 WT/TPR/M/423/Add.1  
 
- 78 - 
 
  Question:  
5. What is the current progress of the draft executive regula tions on Personal Data Protection which 
is expected to be published in early 2022? Is there any change to the planned implementation 
time? What are the key differences between the draft legislation and the specific legislation 
governing data protection in the Free Zones?  
 
All information regarding data protection can be found here: https://u.ae/en/about -the-uae/digital -
uae/data/data -protection -laws. 
 
Maritime Transport  
(WT/TPR/S/423: Pages 120 -121, paras 4.164 and 4.168)  
During the review period, the Government launched the National Strategy for Regulating the 
Maritime Sector. The objective of the Strategy is to increase the cooperation amongst federal and 
local entities and develop a long -term plan (2021 - 41) for the growth of the maritime sector. The 
Strategy will identify organizational and financing gaps, as well as priorities for the development of 
maritime clusters, in order to improve the maritime sector 's competitiveness.  
 
All UAE ports are owned by local emirate governments or government -owned companies. Foreign -
owned operators can operate ports or terminals in the UAE unde r a concession agreement.  
 
Question:  
6. Would the UAE consider allowing foreign private investment in and ownership of UAE ports as a 
strategy to improve the competitiveness of the maritime sector?   
 
Yes, provided that any potential investor from Hong Kong, China  in port and maritime industry sector 
can approach the concerned port authority in any emirate in UAE to explore any investment 
opportunity available in these ports.  
 
 
  WT/TPR/M/423/Add.1  
 
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  ICELAND  
- What is the participation of women in the economy of the United Ara b Emirates?  
- Have specific barriers that limit women 's participation in trade been identified?  
- Has the United Arab Emirates implemented any specific measures to encourage women 's 
participation in trade and promote women 's entrepreneurship, or are such mea sures being 
developed?  
- Are the effects of trade policy on women and men measured and monitored, and if so, how?  
 
In September 2017, the Gender Balance Council launched the Gender Balance Guide: Actions for 
UAE Organisations prepared by the Organisation for Economic Co -operation and Development 
(OECD). The guide recommends actions for organisations to:  
1. Implement commitment and oversight for gender balance  
2. Integrate gender into policies and programmes  
3. Engage personnel towards gender b alance  
4. Implement gender balance in leadership positions  
5. Implement gender sensitive communication.  
 
The UAE was ranked 18th globally and 1st regionally in the Gender Inequality Index (GII) of the 
United Nations Development Programme 's Human Developmen t Report 2020. It has advanced eight 
positions from its previous rank of 26 in 2019.  
 
The UAE was ranked 1st across the Arab countries in the World Economic Forum 's Global Gender 
Gap Report 2021. Additionally, the UAE was ranked 1st globally in four of the  report 's indicators:  
1. women in parliament  
2. sex ratio at birth  
3. literacy rate  
4. enrolment in primary education.  
 
The UAE has advanced 48 ranks in just one year, rising from the 120th rank to the 72nd globally.  
 
UAE has closed 71.6 % of its gender gaps to date. Emirati women 's parliamentary representation in 
the Federal National Council is 50 % and their ministerial representation is 27.5 %. These numbers 
are among the highest in the world.  
 
The UAE continues to make significant strides  in empowering Emirati women, and women in general, 
to maximize their potential and increase their contributions in the workforce. This comes from the 
UAE's fundamental belief that women and men are equal partners in society. Today, the UAE Cabinet 
include s eight Emirati women, who make up more than a quarter of the UAE Cabinet, overseeing 
portfolios like food security, advanced technology and public education. Women also make up 50 % 
of the Federal National Council, and 66 % of the public workforce. In the p rivate sector, 
23,000  Emirati businesswomen run projects worth over AED  50 billion, and occupy 15% of the 
positions in the boards of chambers of commerce and industry nationwide. Also, women business -
owners account for 10% of the total private sector in th e UAE. The UAE has female judges and 
diplomats, astronauts and fighter pilots and hopes to see more female entrepreneurs in the future.  
 
Women in the UAE are enabled through government policies and initiatives to support their active 
participation in priva te sector roles. For example, women have equal rights to economic resources, 
including guaranteed equal pay, as well as access to ownership and control over land and other 
forms of property, financial services, inheritance and natural resources, in accorda nce with national 
laws. Also, in 2021, the UAE Security and Commodities Authority issued a mandate that listed 
companies must have at least one woman on their board of directors. These efforts, as well as other 
initiatives led by the private sector, help w omen in the UAE overcome some of traditional challenges 
that women everywhere face such as balancing work and family life, accessing career advancement 
opportunities, and achieving equal pay, among others.  
 
  WT/TPR/M/423/Add.1  
 
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  INDIA  
Page 14, Para: 1.8  
During the review per iod, the UAE implemented several reforms to attract and retain highly skilled 
foreigners and foreign investment by extending residency visas, such as through the long -term 
golden residence visa24, and by granting citizenship to foreign investors, highly sk illed professionals, 
and important cultural figures after nomination by an official body. Previously, dual nationality was 
not possible in the UAE. The UAE 2021 Talent Attraction and Retention Strategy intends to develop 
appropriate policies to attract glo bal talent and create a competitive environment to retain such 
individuals.  
 
Question.  1 
Could the UAE elaborate on the reforms undertaken for extending residency visas and the criteria 
for granting dual nationality?  
 
Regarding the Residence Visa:  
A. The authority provides all services through electronic service platforms, and it is subject t o 
continuous monitoring and evaluation by the concerned authorities to improve its quality and speed 
of delivery, and it is provided in several languages according to the following links:  
- www.Icp.gov.ae . 
- https://smartservices.icp.gov.ae . 
 
In addition to the official portal of the UAE government on the following link:  
- https://u.ae/ar -AE/information -and-services#/ . 
- Services can also be provided through visa issuance offices in the country 's diplomatic missions in 
the Republic of India and other countries through the authority 's employees present in these offices 
and under the supervision of the Ministry of Foreign Affairs and International Cooperation. The 
services are provided in accordance with Federal Law No. (29) of 2021 regarding the entry and 
residen ce of foreigners, as well as the decisions of the Council of Ministers, which include a package 
of legislation, and are available for viewing through the electronic platforms of the previous 
authority, which included all types of visas according to clear c onditions that support the movement 
of Persons in a manner that serves the commercial, tourist and cultural activity in the country, the 
following example can be given:  
 
- Article (32) of the executive regulations of the law, which grants the General Admin istration of 
Residency and consular bodies the power to issue entry permits for several trips to those who impose 
their work conditions or the nature of their relationship with a public or private company or 
institution...  etc. 
- Cabinet Resolution No. (8)  for the year 2021 AD regarding the regulation of golden residence 
permits, where Article (2) states "1. The provisions of this decision shall apply to foreigners from 
the following categories: A. Investors/ B. Entrepreneurs/ C. Professional talents and re searchers In 
various fields of science and knowledge/ D. Brilliant students with promising scientific abilities.  
- Cabinet Decision No. (4/8f) of 2018 regarding granting residency to a retired foreigner, which 
includes granting a retired foreigner and his spouse residency for a period of five years, renewable 
and without a sponsor  
 
Regarding Nationality:  
- Federal Law No. (17) of 1972 in the matter of nationality and passports included legislative 
amendments, including what was stipulated in Article (9) bis , which states: to this law. " And 
Article  (11) of the same law states, "With the exception of cases of acquiring nationality based on 
the provisions of Article (9) bis of this law, naturalization is not granted to any person unless he 
relinquishes his orig inal nationality. It is available for viewing through the electronic platforms of the 
previously mentioned authority.  
 
Page 21, Para: 1.31  
Considering the importance of trade in precious stones and metals to the UAE economy, especially 
in the context of di versification from oil revenues (in 2020, trade in precious stones and metals and 
pearls amounted to almost USD 100 billion), sector -specific measures were taken during the review 
period. The Cabinet adopted three initiatives to make the UAE a world leader  in the gold sector in 
terms of industry, quality, and services: (i) the Federal Gold Trading Platform, on which buyers and 
sellers can carry out gold transactions in an electronic marketplace; (ii) the UAE Good Delivery 
Standard, which comprises a set of rules and technical matters assessing the properties of traded WT/TPR/M/423/Add.1  
 
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  gold in accordance with rules for risk -based due diligence in the supply chain of gold and precious 
metals; and (iii) the UAE Bullion Market Committee, which is headed by the Ministry of Econom y and 
oversees the UAE Good Delivery Standard to enhance the credibility of Emirati gold and support its 
promotion.  Trade in precious stones and metals is considered as a high -risk sector in terms of money 
laundering, terrorist financing, and human rights abuses. In a 2020 report, the Financial Action Task 
Force noted the significant risks facing the UAE gold trading activity, and welcomed the newly 
announced policies intended to implement best practices.  
 
Question.  2  
Could the UAE elaborate in what ways the newly announced policies aim at curbing the significant 
risks of abuse by violators?  
 
The announced initiatives impose new schemes on managing the sector in UAE. They will provide 
schemes of traceability, transparency, and accountability. Having d edicated committee for the sector 
to oversee the operation, laws, enhance the cooperation between entities and upgrade the available 
systems on all aspects related to the sector based on international standards such as OECD 
standards. The committee consist s from members from all the relevant bodies including the private 
sector. UAE has anti money laundering department within the ministry of economy and it oversees 
the responsible sourcing of gold and implement heavy fines on the violators including closure.  The 
availability of the committee allows proper coordination between the concerned parties such as 
enforcing the responsible sourcing between the Anti Money Laundering department and UAE good 
delivery.  
 
Page 40, Para 2.62  
Under the Federal Industry Law, industrial projects must have 51% UAE ownership. The Law also 
requires projects to be managed by a UAE national or have a board of directors with a majority of 
UAE nationals. Exceptions to the Law include those provided for projects related t o the extraction 
and refining of oil, natural gas, and other raw materials. The authorities indicate that the Federal 
Industry Law is currently being updated to allow 100% foreign ownership of industrial projects, in 
line with the amendments made to the CC . 
 
Question. 3  
What is the current status of such proposal and whether there is any time line set for allowing 100% 
foreign ownership of Industrial projects?  
 
The Ministry of industry and advanced technologies along with the main stakeholders at the federal 
and local emirate levels are currently working on the review of the federal law no 1 for the year  1979 
concerning industrial affairs. The purpose of the amendment is to update the proceedings and 
substantive provisions in relation to industrial lic ensing proceedings, industrial activities, obligations 
of the industrial companies as well as the foreign ownership of industrial plants and all related 
matters with the view to promote the industrial sector in the UAE, especially that the original 
industr ial law dated back to 1979. The legal proceedings of the amendment of the industrial federal 
law are already ongoing and considering the constitutional proceedings this would take from 6 to 
9 months to be issued.  
 
Page 41, Para 2.72  
The UAE's Arbitration Law (Federal Law No. 6 of 2018) became effective in June 2018. It follows the 
Model Law on International Commercial Arbitration of the United Nations Commission on 
International Trade Law (UNCITRAL). The new law introduced, inter alia, a streamlined proces s to 
enforce domestic arbitration awards, and amendments to the Civil Procedure Code to facilitate the 
recognition of foreign arbitral awards. The authorities expect the implementation of the Arbitration 
Law will increase confidence in the country's judici al system and facilitate the speedy settlement of 
international commercial disputes. The authorities also emphasize the importance of conciliation and 
mediation as alternative means to settle commercial disputes. In this regard, they point out to 
Federal L aw No. 17 of 2016 on Establishing Conciliation and Reconciliation Centres in Civil and 
Commercial Disputes (as amended by Law No. 5 of 2021) and Federal Law No. 6 of 2021 on 
Mediation for the Settlement of Civil and Commercial Disputes.  
 
Question. 4  
Could the UAE elaborate on how the UAE 's Arbitration law which became effective in 2018 facilitate 
the speedy settlement of international commercial disputes?  
 WT/TPR/M/423/Add.1  
 
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  The UAE Arbitration Law relies on UNICETRAL Model Law on International Commercial Arbitration 
1985 with amendments as adopted in 2006.  
 
UNICETRAL Model Law has been widely adopted (in over 160 Jurisdiction), thereby largely removing 
the problems associated with the disparity of arbitration laws . 
 
The Model Law was concluded in 1985, and  amended in 2006 in order for it to take into account the 
many implications of technological and practical advancement.  
 
The central aim of the Model Law is the harmonization of law through the provision of an 
internationally agreed legal framework for the  conduct of international commercial arbitration.  
 
Some of the most significant changes established by the new law include:  
 
1) Identification of the arbitration made by electronic communication such as email.  
2) Rule recognition of competence subject to 1 5 days ' claim period to the UAE courts.  
3) The arrangement is made for joinder of parties to arbitral proceedings.  
4) Allow both arbitral tribunals and courts to issue initial orders and interim measures relating to 
potential or ongoing arbitrations.  
5) Grants enforcement of interim and partial awards.  
6) The confidentiality of arbitral award.  
7) Limits party 's capacity to challenge an award, either entirely or partially, to a 30 -day time frame.  
 
Page 74, Para 3.144  
Several changes occurred on patent prot ection during the review period. The Government repealed 
Federal Law No. 17 of 2002 on Regulating and Protecting Industrial Property for Patents, Designs, 
and Industrial Drawings, as amended by Federal Law No. 31 of 2006, through Federal Law No. 11 
of 2021 , planned to be effective in December 2021. The purpose of this legislative change is to bring 
the Law closer to current international standards and best practices.  
 
Question. 5  
What are the major changes carried out in the area of patent protection and how are they aligned 
with current international standards & practices?  
Some of the highlights of the new law regarding patent includes the followings;  
- division and conversion of applications are allowed.  
- 12 month grace period is allowed for any form of disclosure.  
- express examination is newly introduced.  
- patent right restoration period is extended to 12 months.  
- post-grant reexamination and post -grant amendment is allowed.  
 
Page 76, Para 3.156  
Under the previous law (Federal Law No.  37 of 1992 on Trademarks as amended by Federal Law 
No. 19 of 2000 and Federal Law No. 8 of 2002), all that takes a distinctive shape composed of 
names, words, signatures, letters, numbers, drawings, symbols, addresses, hallmarks, stamps, 
pictures, engravi ngs, advertisements, packages, or any other mark or a combination thereof if used 
or meant to be used either in distinguishing goods, products, or services, or establishing that the 
goods or products are owned by the owner of the trademark can be considere d as a trademark. The 
voice accompanying a trademark is considered a part of it. A trademark must be distinctive and not 
confusingly similar to earlier trademarks. The 1992 Law on Trademarks does not contain provisions 
specific to geographical indications (GIs); nevertheless, Article 3 forbids registration of geographical 
names and data should their use create confusion as to the origin or source of the goods, products, 
or services. The authorities indicate that some undue references to countries have been rejected.  
 
Question. 6  
What are the provisions incorporated under the new Trademark Law for the protection of 
Geographical Indications?  
 
The new federal decree -law of Trademark No. 36 of 2021, chapter six includes provisions for 
protection of geographical indication in articles 38 – 44.  
 WT/TPR/M/423/Add.1  
 
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  Page 100, Para 4.79  
The Central Bank continues to license banks and other financial activities, and lic ensed financial 
institutions are entered in a publicly available register before they can start to undertake licensed 
activities. National (domestic) banks have to be set up as public joint stock companies of which UAE 
nationals must hold at least 60% of s hares. Foreign banks in the onshore economy must establish 
a branch or representative office but cannot set up a subsidiary. Foreign banks must first obtain a 
licence for their main office (branch) before being able to request additional licences for addit ional 
branches.  
 
Question. 7  
Will the UAE consider further liberalising the market access for Foreign banks by allowing them to 
set up a subsidiary branch in the UAE?  
 
Not at this time. The Central Bank continue to assess the need of more banks and the composition 
of the banks.  
 
(Questions internally prepared, DoC)  
(Page 8 WT/TPR/G/423)  4.12The UAE also recently introduced the "10x10 Program" that aims 
to develop and increase the UAE's annual exports by 10% in 10 key global markets of strategic 
importance to the UAE . 
 
Question 8  
Can UAE provide information on who these 10 countries are?  
 
Iraq, Iran, Türkiye , Bangladesh, Tunisia, Nigeria, Viet  Nam, Ukraine, Poland, USA . 
 
(Page 16 WT/TPR/G/423)  12.7. The UAE launched the "Hydrogen Leadership Roadmap" in 2021, 
targeting a 25% global market share of low carbon hydrogen by 2030. For the UAE, hydrogen is 
expected to be a key enabler of the "UAE Net Zero by 2050 Strategic Initiative". The unveiling of 
the Hydrogen Leadership Roadmap came  during the UN Climate Conference (COP26) in Glasgow.  
 
Questions 9  
Can UAE elaborate on how it intends to make hydrogen as enabler of net zero target?  
 
As part of our future energy and climate ambitions and commitments, we see hydrogen as a key 
enabler to decarbonise domestic emissions in key sectors of the economy, including Industry, 
transportation, the maritime and aviation sectors, as well as exports to support global 
decarbonisation efforts. The UAE also strongly believes Hydrogen will facilitate energ y security, 
accessibility, and affordability as the world aims for a just and sustainable transition.  The Hydrogen 
Leadership Roadmap, a comprehensive national blueprint to support domestic, low -carbon 
industries, contribute to the country 's net-zero ambit ion and establish the country as a competitive 
exporter of hydrogen. The Roadmap will, through fast -emerging growth opportunities in clean 
hydrogen and its carrier fuels, accelerate efforts to create a vibrant ecosystem for the UAE 's 
sustainable economic g rowth trajectory and enable direct positive impact on the country 's GDP.  
 
(Page 10 WT/TPR/G/423)  7.1. The UAE maintains large networks of bilateral investment treaties 
(BITs) and Double Taxation Agreements (DTAs), which it continues to expand to encourage strategic 
global partnerships. In total, the UAE has signed 101 BITs, of which 70 are in force. Currently, the 
UAE has 135 DTAs, of which 104 are in force. The UAE is also a signatory to the Multilateral 
Convention to Implement Tax Treaty -Related  Measures to Prevent Base Erosion and Profit Shifting 
since June 2018.  
 
Question 10  
Can UAE provide information on any ongoing disputes in any of the BITs?  
 
The UAE confirms that there are ongoing disputes under BIT, however, the UAE cannot provide 
informa tion within this process for the sake of protection of confidentiality.  
 
4.34 (WT/TPR/S/423 Page 89)  Despite the small share of aquaculture in total supply, the 
Minister for Food and Water Security (now merged with the MOCCAE) wants to see this sector grow 
substantially in the next decades. To this effect, the UAE Aquaculture Pulse 2020 Guide details the  
different hatcheries, main UAE fish farms, and fish species deemed as good candidates for WT/TPR/M/423/Add.1  
 
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  aquaculture in the UAE.43 The development of the aquaculture sector is among the two focus areas 
listed by the UAE Future of Food 2021 Report, which emphasizes stand ardizing the requirements of 
aquaculture activities in the UAE, developing work areas dedicated to aquaculture and defining 
environmental requirements, and establishing a system of strategic interventions to develop the 
infrastructure of fish farming and k ey facilities that  provide fish feed.44 As of mid -2020, the UAE had 
invested USD 54 million in the development of fish farms and hatcheries . 
 
Question 11  
Can UAE provide an elaboration on Aquaculture Pulse 2020 Guide?  
 
A copy of Aquaculture Pulse 2020 Guide is attached along with this document.  
 
4.39 (WT/TPR/S/423 page89)  – The authorities note that the UAE is well on its way to meet its 
ambition to be a global leader in low -carbon hydrogen with more than seven projects already under 
way that will target 25% market share in the key export markets, including Asia, the Republi c of 
Asia, Asia, and Asia, initially along with additional high -potential markets in Asia and East Asia. The 
UAE will host the 28th session of the Conference of the Parties (COP28) to the UNFCC in 
November  2023. 
 
Question 12  
Can UAE provide an elaboration on the projects already under way?  
 
The UAE is committed to expanding the role of low -carbon technologies in every sector.  
- In Oil and Gas, the UAE is committed to reducing emissions from flaring, which involves burning 
off waste gas or oil d uring petroleum testing or production. Abu Dhabi National Oil Company 
(ADNOC) has zero -flaring as a strategic objective. From 1995 to 2010, ADNOC reduced gas flaring 
by up to 78 %.  
 
- Carbon capture and storage (CCS) is a means of mitigating climate change  by capturing carbon 
dioxide (CO2) from large point sources such as power plants and storing it safely underground 
instead of releasing it into the atmosphere. The UAE is developing a major CCS project in Abu Dhabi, 
which is managed by Al Reyadah: Abu Dhab i Carbon Capture Company. It is the first in a planned 
series of CCUS projects in the emirate of Abu Dhabi. The source of CO2 for this Project is an off 
stream from Emirates Steel Industries (ESI) factory in Mussafah, UAE. The plan is to increase CCUS 
projects in UAE up to 2 million ton per year.  
 
Part of UAE initiatives to reduce CO2 in air, announced of planting 100 million trees of mangroves 
by 2030 as part of the adaptation program with mitigation benefit. More initiatives to be announced 
up to COP28.  
 
Hydrogen Strategy, which is underdevelopment as phase one, has been already announced with a 
number of work streams including transportation sector which will contribute to the emission 
reductions in this sector. Established bilateral agreements:  
 
[Janua ry 2021] ADNOC and the Ministry of Economy, Trade and Industry Japan signed an MoU for 
cooperation in the field of Ammonia Fuel and Carbon Recycling . 
 
[APRIL 2021] the Ministry of Energy and Infrastructure UAE and the Ministry of Economy, Trade and 
Industr y of Japan signed an MoU for cooperation on Hydrogen to align regulations, standards, and 
certifications to enable export and trade.  
 
[July 2021] ADNOC signed a joint study agreement with 3 Japanese companies, "Inpex Corporation, " 
"Jira," and "Japanese Nat ional Oil, Gas and Minerals Corporation, " to explore the commercial 
potential for the production of oil. Blue ammonia in the UAE.  
 
[November 2021] ADNOC and ADQ signed an agreement with Japan 's Mitsui and South Korea 's GS 
Energy to help develop a blue ammo nia project in the emirate 's downstream hub of Ruwais in 
partnership with Ta 'ziz and Fertiglobe.  
 
[2 November 2021]: Launched the Emirati -German Hydrogen Taskforce to enable a coordinated, 
well-informed, and fast scale -up of hydrogen technologies in both countries across the private and 
public sector.  WT/TPR/M/423/Add.1  
 
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  Other projects across the value chain includes the following:  
 
Masdar – Demonstration Plant - Green hydrogen initially for road transport, then expanding to e -
kerosene synthesis and ocea n shipping . 
Mohammed Bin Rashid Al Maktoum Solar Park - First solar PV and green hydrogen -producing facility 
in the MENA region . 
TAQA & Abu Dhabi Ports - Green ammonia project under discussion powered by a 2 GW solar -based 
electrolyser facility . 
TAQA & Emi rates Steel - MOU for large -scale green hydrogen project enabling the first green steel 
produced in the MENA region . 
ADNOC test cargoes to Japan [August 2021]:  
First shipment of blue ammonia, which was produced in partnership with Fertiglobe, to Japanese 
trading house Itochu for use in fertiliser production.  
A shipment of blue ammonia to Japanese company Inpex, as part of its push into the emerging 
hydrogen economy, to be used in power generation . 
The UAE and UK have hosted a set of "Hydrogen Cafe s'' between private and public sector 
stakeholders. In September 2021 the Hydrogen Cafe hosted a closed -door government roundtable 
to discuss the development of both countries ' Hydrogen Strategies.  
In February 2022, the UAE will join Germany, The Netherla nds, Belgium, Chile, Australia, and 
Saudi  Arabia for a closed -door roundtable to discuss alignment with EU draft certification criteria, 
regulations, and standards to ramp up hydrogen imports into the EU.  
 
3.10 (WT/TPR/S/423 Page 45) - The UAE committed t o implement nearly all provisions contained 
in the Agreement on Trade Facilitation upon the Agreement's entry into force in February 2017. The 
authorities designated only provisions related to advance rulings (Article 3.1), pre -arrival processing, 
and the single window as Category B commitments with definite dates for implementation set for 
end-2019 and end -2021.13 In June 2021, the dates for implementation of Article 3.1 and the single 
window were extended to 29 December 2022, but the authorities expect to  implement advance 
rulings by end -2021.14 The UAE has not made any notification based on the transparency provisions 
of Articles 1.4, 10.4.3, 10.6.2, and 12.2.2 of the Agreement.15 The UAE established a National Trade 
Facilitation Committee in line with Ar ticle 23.2 in 2014. According to the WTO TFA database, the 
implementation commitments stood at 97.9% in June 2021.  
 
Question 13  
Can UAE provide information on provisions contained in the Agreement on Trade Facilitation which 
it has successfully implemented already?  
 
The UAE has implemented all of the provisions of the TFA except for the provisions related to advance 
rulings (Article 3.1), pre -arrival processing, and the single window that are expected to be 
implemented by 29 December 2022.  
 
3.28 (WT/TPR/S/423 page 51)  -. Pre -shipment inspection requirements for products and 
countries of origin are in place based on risk management criteria.  
 
Question 14  
Can UAE provide information on what are pre –shipment requirements for its major imported 
produc ts and corresponding risk management criteria?  
 
The UAE does not have pre -shipment inspection, it should be referred to as pre -arrival inspection 
which refers to the inspection of the documents prior to the arrival of the goods and the 
determination of whe ther it is considered as high risk based on the risk management system.  
The UAE uses intelligence based risk management and criteria to assist in the decision making of 
determining high or low risk products. Risk management criteria could not be shared..  
 
3.54 (WT/TPR/S/423 Page 56).  The EDB provides SME financing (asset -backed financing, project 
financing, pre -sale financing, and receivables financing) in priority industrial sectors (manufacturing, 
healthcare, infrastructure, food security, and technology)  to firms based in the UAE, potentially at 
preferential conditions, and a credit guarantee scheme for SMEs and start -ups that are majority 
emirate -owned. According to the SME Law, the EDB has to contribute at least 10% of its total annual 
financing to memb ers of the SME Programme.55 The EDB also provides financing support in the 
context of the Make It in the Emirates initiative, including by providing preferential financing rates WT/TPR/M/423/Add.1  
 
- 86 - 
 
  for companies with high National In -Country Value scores (Section 3.3.6.3).56 Since 2015, the EDB 
has provided AED 1.8 billion in business loans to SMEs.57  
 
Question 15  
Can UAE provide further details on the performance of SMEs in relation to incentives provided to 
them ?  Also, can UAE provide further details on financing support in  the context of the Make It in 
the Emirates initiative as well as for companies with high National In -Country Value scores?  
 
Further information regarding specific incentives provided at the federal level can be found below:  
https://www.moec.gov.ae/en/uae -business -ecosystem ; https://www.moec.gov.ae/en/investment -
incentives . 
 
As for the emirate level, the links can be found below:  
https://thefund.ae/ ; https://khalifafund.ae/ . 
 
As for the Make it in the Emirates initiatives, it does not provide financial support as per the Cabinet 
Resolution no 2 5 for the year 2017. Further information can be found in the link 
https://moiat.gov.ae/en/make -it-in-the-emirates . 
 
The National In -Country Value program provides better scoring in the tenderi ng process, however, 
does not seek to provide financial support. Further information can be found in the link 
https://moiat.gov.ae/en/icv .  
 
1.6 (WT/TPR/S/423 page 14).  The UAE's economy is highly reliant on fore ign workers, as 
immigrants made up 87.9% of the total population in 2019."19 As most foreign workers are men, 
men represent a much larger share of the total population than women, and thus working women 
represent only 15% of the total labour force.20 Emplo yment data show differences between 
occupation of citizens and non -citizens and of men and women. More than 40% of working 
non Emirati women are employed by private households, compared to 0.1% of working Emirati 
women.21 More than 80% of Emirati men and 7 0% of Emirati women who participate in the labour 
force work for the federal or local government. A small proportion works for the private sector, 
compared to 82% of working non -Emirati men and about half of working non -Emirati women. In 
September 2021, th e Government introduced the target of having 10% of private sector jobs filled 
by nationals in 2026.22  
 
Question 16  
Can UAE provide information on details of the programme mentioned in above paragraph for having 
10% of private sector jobs filled by nationals in 2026?  
 
As the UAE focuses on generating economic growth through increases in human capacity -led 
productivity gains, it has set a target to shift to being a fully -fledged knowledge economy by 2030. 
In line with this competitive knowledge econom y agenda, as part of its long -term national plan for 
the next fifty years, the Nafis (meaning 'compete ') policy was introduced to encourage recent 
national graduates to enter the private sector. The programme aims to qualify and equip nationals 
with entrep reneurial and other key skills to meet future -of-work requirements.  
The programme functions through a series of mechanisms, including: the provision of funding for 
training and orientation programmes; public work programmes; financial and technical suppor t to 
entrepreneurs and independent workers. The Nafis agenda is intended to create an entrepreneurial 
culture in schools and universities and equip the next generation to think as responsible leaders, 
with creativity and ambition ". 
 
1.8 (WT/TPR/S/423 Page 14) During the review period, the UAE implemented several reforms 
to attract and retain highly skilled foreigners and foreign investment by extending residency visas, 
such as through the long -term golden residence visa24, and by granting citizenship to for eign 
investors, highly skilled professionals, and important cultural figures after nomination by an official 
body. Previously, dual nationality was not possible in the UAE.25 The UAE 2021 Talent Attraction 
and Retention Strategy intends to develop appropri ate policies to attract global talent and create a 
competitive environment to retain such individuals.26 These measures were implemented within the 
broader objective of transitioning from a hydrocarbon -based to a knowledge -based economy.  
 WT/TPR/M/423/Add.1  
 
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  Question 17  
As pe r Cabinet Resolution No. (8) for the year 2021 regarding the regulation of golden residency 
permits, Article (2) states "1. The provisions of this decision shall apply to foreigners from the 
following categories: A. Investors B. Entrepreneurs C. Specialized talents and researchers in various 
fields of science and knowledge, and D. Outstanding students with promising scientific abilities. " 
According to Federal Law no (17) for the year 1972 relating to citizenship and passports and the 
legislative amendments issued thereafter, Article (9) states that citizenship may be granted to 
investors, entrepreneurs, specialized professional talents and other skilled talented individuals 
according to the terms and conditions that are set by the appr opriate authorities, noting that 
Article  (11) of the same Law states that dual citizenship is only allowed for those who were granted 
UAE citizenship by virtue of the conditions stated in Article (9) above.   WT/TPR/M/423/Add.1  
 
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  INDONESIA  
PART I: QUESTIONS REGARDING THE SECRET ARIAT REPORT  
 
1 ECONOMIC ENVIRONMENT  
1.1 Main Features of the Economy  
Page 14 Para 1.7  
 
Questions:  
1. Indonesia would like to know more regarding women 's participation in the economy since the 
government established the Gender Balance Council in 2015 and regu late gender equality 
thereafter.  Indonesia would really appreciate it if the UAE could provide the comparative data 
on this matter.  
 
In September 2017, the Gender Balance Council launched the Gender Balance Guide: Actions for 
UAE Organisations prepared by the Organisation for Economic Co -operation and Development 
(OECD). The guide recommends actions for organisations to:  
1. Implement commitment and oversight for gender balance  
2. Integrate gender into policies and programmes  
3. Engage personnel towards gend er balance  
4. Implement gender balance in leadership positions  
5. Implement gender sensitive communication.  
 
The UAE was ranked 18th globally and 1st regionally in the Gender Inequality Index (GII) of the 
United Nations Development Programme 's Human Development Report 2020. It has advanced eight 
positions from its previous rank of 26 in 2019.  
 
The UAE was ranked 1st across the Arab countries in the World Economic Forum 's Global Gender 
Gap Report 2021. Additionally, the UAE was ranked 1st globally in f our of the report 's indicators:  
1. women in parliament  
2. sex ratio at birth  
3. literacy rate  
4. enrolment in primary education.  
 
The UAE has advanced 48 ranks in just one year, rising from the 120th rank to the 72nd globally.  
UAE has closed 71.6 % of its gender gaps to date. Emirati women 's parliamentary representation in 
the Federal National Council is 50 % and their ministerial representation is 27.5 %. These numbers 
are among the highest in the world.  
 
2. Could you also discuss the obstacles that Emi rati women, including MSMEs, face in participating 
in the labor force and the global economy? What role does the government play to address this 
issue?  
 
The UAE continues to make significant strides in empowering Emirati women, and women in general, 
to max imize their potential and increase their contributions in the workforce. This comes from the 
UAE's fundamental belief that women and men are equal partners in society. Today, the UAE Cabinet 
includes eight Emirati women, who make up more than a quarter of the UAE Cabinet, overseeing 
portfolios like food security, advanced technology and public education. Women also make up 50 % 
of the Federal National Council, and 66 % of the public workforce. In the private sector, 
23,000  Emirati businesswomen run projects w orth over AED  50 billion, and occupy 15% of the 
positions in the boards of chambers of commerce and industry nationwide. Also, women 
business -owners account for 10% of the total private sector in the UAE. The UAE has female judges 
and diplomats, astronauts  and fighter pilots and hopes to see more female entrepreneurs in the 
future.  
 
Women in the UAE are enabled through government policies and initiatives to support their active 
participation in private sector roles. For example, women have equal rights to economic resources, 
including guaranteed equal pay, as well as access to ownership and control over land and other 
forms of property, financial services, inheritance and natural resources, in accordance with national 
laws. Also, in 2021, the UAE Security a nd Commodities Authority issued a mandate that listed 
companies must have at least one woman on their board of directors. These efforts, as well as other 
initiatives led by the private sector, help women in the UAE overcome some of traditional challenges WT/TPR/M/423/Add.1  
 
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  that women everywhere face such as balancing work and family life, accessing career advancement 
opportunities, and achieving equal pay, among others.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3.2 Standards and other technical requirements  
Page 58 Para 3 .64 
 
Questions:  
3. According to the para 3.64, all ingredients, including food additives, the origin of any ingredients 
of animal origin, the country of origin, the producer 's address, expiry dates, and storage 
conditions label should be in Arabic. Could you kindly identify the other labels, such as 
instructions and warning labels, that should meet the requirement?  
 
The Labeling of Prepackaged food stuffs require:  
The name of the food/list of Ingredients/nutritional facts/net contents/the name and address  of the 
manufacturer or packer/country of origin/expiration dates and instructions for storage and use/lot 
identification/ any food which has been treated with ionizing radiation shall include a written 
statement indicating such a treatment.  
 
Labelling an d adjoining explanatory statements shall be in Arabic and, where another language is 
used, it shall be alongside the Arabic. All the information provided in another language shall be 
identical with those written in Arabic.  
 
4. Since the Secretariat Report onl y explain the labelling requirements of cosmetics products, 
Indonesia would also to know more about:  
a) A rule or restriction on the use of plastic microbeads in cosmetics and cosmetic refills in 
relation to the eco -friendly cosmetic products.  
 
There is UAE.S 5027 standard for "Environmental Requirements for Rinse -off Cosmetics and personal 
care Products ", which specifies the eco -friendly criteria 's of "rinse of products ", although we mainly 
following the Cosmetics Regulation for "safety requirem ents of cosmetics and personal care 
products " UAE.S 1943, which is aligned with EU 1223 Directive.  
 
b) Halal regulations for cosmetic products, including the Halal product labe lling. 
 
It should comply with the labelling requirements of UAE. S 2055 -4 for Halal  Cosmetic Products.  
 
c) The export potential for Indonesian halal cosmetics with "Natural and Organic Beauty " 
concept.  
 
It should comply with labelling requirements of the following standards: UAE.S 5036 "Requirements 
of Natural and Organic Cosmetics " and UAE . S 2055 -4 "Halal Products - part 4: Requirements for 
Halal Cosmetics and Personal Care ". 
 
3.3.6 Government procurement  
Page 67 Para 3.110  
In the UAE, most public procurement is carried out at the level of the Emirates (Table 3.7). In 2020, 
total governme nt expenditure on goods and services amounted to AED 101.1 billion, to which the 
Federal Government contributed AED 24.4 billion and the Emirates ' Governments AED 76.7 billion. 
According to the authorities, federal government purchases from foreign supplie rs are mostly related 
to strategic goods (such as medical equipment and medicines) and single -source products in cases 
where contractors do not have a local distributor in the UAE. Foreign suppliers are also engaged in 
defence procurement by the Federal Go vernment.  
 
Questions:  
5. Could UAE please provide statistics on UAE government procurement market broken down into 
type of procurement: goods, services, and construction at the federal and emirates levels?  
 
The government procurement processes differs between  the federal and local government. Statistics 
of the goods, services, and construction are available upon official request through the federal and 
local governments.  
 WT/TPR/M/423/Add.1  
 
- 90 - 
 
  6. Does UAE have statistics on the participation of foreign suppliers, including as 
subcont ractor/member of joint operation in UAE government procurement market based on 
type of procurement or type of goods/services? (excluding as agreed in free trade agreement 
between UAE and its partner countries with govt procurement market access commitment) . 
 
The government procurement processes differs between the federal and local government. Statistics 
on participation of foreign suppliers are available upon official request through the federal and local 
governments.  
 
Page 68 Para 3.112  
The aims of Cabinet Resolution No. 4 are to organize and unify procurement procedures for federal 
entities, reduce costs, ensure an effective procurement system and align it with international best 
practices. It introduces more flexibility in procurement by, inter ali a, eliminating the limits on the 
value of contracts that Ministers can approve. It also decentralizes the procedures for suppliers ' 
complaints by requiring the creation of a dedicated committee in each procuring entity to address 
such complaints, and sets out in greater detail the rules governing the procurement bodies in each 
entity. In addition, the Resolution reduced the prescribed periods for submitting bids and offers, and 
increased the thresholds for the use of different procurement methods.  
 
Questions:  
7. Could UAE please elaborate the provisions of Cabinet Resolution No. 4 which align with 
international best practices?  
 
The Cabinet Resolution No. 4 is available at MOF website and the provisions and procedures to be 
adhered by the Federal Entitie s' procurement processes, are in line with international best practices.  
 
8. Who can submit a procurement complaint based on GP regulation in UAE? Is it submitted 
electronically within the e -procurement system? Please elaborate.  
 
The supplier and the entity c an submit a complaint. The complaint is to be submitted manually.  
 
9. When the procurement complaints can be submitted?  
 
Starting from the stage of declaring bids until the completion of works and the payment of fees. In 
the federal government, the complaint can be submitted through Ministry of Finance procurement 
portal. For the procurement on the local emirates, it could be submitted through the GP portal of 
each emirate.  
 
10. Is there a statutory period for responding to a complaint?  
 
10 working days.  
 
Page 68  Para 3.116  
To participate in government procurement, suppliers are required to register on the Federal Suppliers 
Register maintained by the MOF. To be included in the Register, a supplier must be a citizen of the 
UAE, a company registered in the UAE under  the federal Commercial Companies Law (including 
wholly foreign -owned companies), or a branch of a free zone company provided it is registered 
outside the free zone. In addition, the company must be licensed to practice commercial activities, 
and at least one of its partners or service agents must be a UAE citizen. Registration is subject to 
the payment of fees unless exemptions apply. The MOF has recently eased the procedures for 
registration to encourage more companies, including SMEs, to participate.  
 
Questions:  
11. Could you please confirm whether the foreign suppliers from outside the UAE (who do not have 
any partners of service agents who are UAE citizens and are not registered in UAE) are allowed 
to participate in government procurement in UAE, or must t hey collaborate with UAE nationals?  
 
As per Federal Decree -Law no. (26) of 2020, it is no longer required that foreign supplier partner 
with UAE National/Local service agent, they are permitted to own 100% of the ownership of 
commercial companies. So Forei gn supplier can register but with certain criteria as stated in the 
procurement policy.  
 WT/TPR/M/423/Add.1  
 
- 91 - 
 
  12. It is stated that registration fees may be exempted; could the UAE please elaborate about this 
matter? In what circumstance might such exemptions apply?  
 
Now all suppliers (including foreign suppliers) are exempted from paying registration fees and 
submitting bid bonds.  
 
13. How much are the applicable fees?  
 
Now all suppliers (including foreign suppliers) are exempted from paying registration fees and 
submitting bid b onds.  
 
14. Could the UAE please elaborate on how MoF recently simplified the procedures?  
 
The procurement procedures was simplified because of digital procurement platform implementation 
by: 
- Motivating suppliers and increasing their satisfaction by simplifying  registration and 
contracting procedures.  
- Adoption of electronic auctions on the digital platform to facilitate competition between 
suppliers to obtain the best prices.  
- Add sufficient incentives to support small and medium enterprises to participate in 
submitting offers.  
- Adding the requirements for added national value (ICV Scores), which is an additional 
competitive advantage for suppliers who contribute significantly to the country 's economy.  
 
Page 69 -70 Para 3.122  
Generally, Cabinet Resolution No. 4 does not appear to make a distinction between domestic and 
foreign goods and services. However, with respect to the solicitation of offers for open and limited 
tenders, it requires that priority be given to "products of the national industry " when establishing 
technical specifications, if such products meet the required needs.  
 
Questions:  
15. Is there any UAE procurement regulations stating that a share of government procurement 
contracts should be awarded to local products?  
 
The Cabinet Resolution No. 4 for the year 2019 does not stipulate that a share of government 
procurement contracts should be awarded to local products. This regulation provides price 
preference of 10% for local products in federal government procurement.  
 
Page 70 Para 3.123  
The Government actively promotes the participation of small and medium -sized enterprises (SMEs) 
in federal procurement. A price preference of 10% is granted to bids by UAE companies that receive 
support from SME funds under federal or local laws, provided that their capital does not exceed AED 
10 million. The same price preference is given to "green " companies and to bids offering "green " 
goods and services produced or manufactured in the UAE.  
 
Questions:  
16. Could the UAE please provide the definition of SMEs based on the respective law?  
 
The public procurement program focuses on supporting SMEs based in the UAE and not international 
SMEs.  
 
When referring to statistics on international SMEs share of public procurement, the accurat e figure 
is not available. Efforts are underway to make available data around SMEs participation in public 
procurement.  
 
Further information is below.  WT/TPR/M/423/Add.1  
 
- 92 - 
 
  SMEs are defined as below:  
 # employees  Revenue  
Services  Micro  >=5 Up to 2mn AED  
Small  6 – 50 2mn – 20mn AED  
Medium  51 – 200 20mn – 200mn AED  
Trade  Micro  >= 5 Upto 3mn AED  
Small  6 – 50 3mn – 50mn AED  
Medium  51 – 200 50mn – 250mn AED  
Industry  Micro  >= 9 Upto 3mn AED  
Small  10 – 100 3mn – 50mn AED  
Medium  101 - 250 50mn – 250mn AED  
 
17. Could the UAE please share the proportion of international SMEs that win public procurement 
contracts?  
 
The public procurement program focuses on supporting SMEs based in the UAE and not international 
SMEs.  
 
When referring to statistics on international SMEs share of public procurement, the accurate figure 
is not available. Efforts are underway to make available data around SMEs participation in public 
procurement.  
 
18. Could the UAE please provide explanation on the criteria of "green companies " and "green 
goods " as mentioned above?  
 
The criteria of green companies or green goods is as defined by Ministry of Climate Change and 
Environment, and below are the Environmental  requirements and standards for the green goods and 
suppliers:  
 
- environmental standards  
- Recycling  
- Dangerous Items Content  
- energy management  
- water management  
- trash management  
- Packaging  
- Consumer information  
- product management  
 
19. Particularly related to green goods, are there any policy or practices of green/sustainable 
procurement (for example, in the evaluation phase where procuring entity sets certain criteria 
of green/sustainable aspects)? If yes, please elaborate more.  
 
The UAE has launche d the National Green Economy Agenda which includes programmes that would 
facilitate the trade of green products. More details can be found in the below link and the green 
economy reports.  
https: //www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2a
hUKEwjy_NXmj8X2AhUN8BoKHYY5ArsQFnoECAoQAQ&url=https%3A%2F%2Fwww.moccae.gov.ae
%2Fassets%2Fdownload%2Fdbcb99d6%2FThe%2520UAE%2520Green%2520Agenda%2520Progr
ams%2520 -%2520English.pdf .aspx&usg=AOvVaw04fD8zkaiw -ZsDvf1PT2BY .  
 
Additional information can be found here: https://www.moccae.gov.ae/assets/ea2606f7/uae -green -
business -toolkit -2018.asp x. 
 
Page 70 Para 3.126  
In 2017, the MOF implemented the Procurement -to-Pay (P2P) automation project for purchases by 
federal entities. (…)  
 
Questions:  
20. In terms of payment, does this system include a record of payments made to 
subcontractors/subconsultants?  
 
The system does not include a record of payments made to subcontractors/subconsultants.  WT/TPR/M/423/Add.1  
 
- 93 - 
 
  INDONESIA - ADDITIONAL QUESTIONS  
PART I: QUESTIONS REGARDING THE GOVERNMENT REPORT  
3 TRANSFORMING THE UAE ECONOMY  
3.2 The UAE Trend Towards a Digital Economy  
Page 6 Para 3.4  
The UAE has a strategy in place to support its digital transformation and digital economy, including 
an effort that includes specialized free zones such as Dubai Media City, Dubai Internet City, and 
others.  
 
Questi ons: 
21. Please provide a brief summary of the regulations and processes that allowing foreign providers 
to operate in certain specialized free zones, as well as the number of foreign providers allowed 
and the obligation to cooperate with local providers (if a ny). 
 
Each free zone has its own registration process. All information of each free zone can be accessed 
through this link https://www.uaefreezones.com/ .  
 
22. Please list any additional specialized free zones that the UAE has developed thus far.  
 
The list of free zones can be accessed through this link https://www.uaefreezones.com/ .  
 
23. Please additionally describe ma rket access for investment in the UAE 's ICT industry, including 
legislation controlling foreign investment limits/foreign ownership restrictions, criteria for 
cooperation with local service providers, and the environment for development of digital 
startups . 
 
Generally speaking, market access for investment into most sub -sectors of the UAE 's ICT industry 
are governed by general foreign investment laws and regulations of the UAE and, where application, 
the free zones. However, for companies seeking to operate  their own telecommunications networks, 
market access is subject to the licensing framework of the TDRA. The Government is focused on 
attracting investment in the ICT sector, and has established numerous free zones which specialize 
in the ICT Industry to a ttract high technology and innovation. These areas were introduced to grow 
the private sector and to align with the government 's initiatives set out to build a knowledge -based 
economy and establish an open, efficient, and effective business environment. In  addition, the ICT 
Fund was launched in 2007 by Telecommunications and Digital Government Regulatory Authority to 
achieve rapid, progressive and concrete developments within the ICT sector in the UAE.  
 
24. What are the chances for UAE Venture Capital to engag e in the Indonesian ICT sector?  
 
UAE Venture Capital would give strong consideration to engaging in compelling investment 
opportunities within the Indonesian ICT sector.  
 
25. In terms of transparency, could you please explain the UAE Government 's efforts to ensure that 
technical regulations, particularly those related to satellite telecommunications, special 
telecommunications, artificial intelligence, fifth generation (5G), electronic signature, digital 
certificates, postal services, and specializ ed free zones, are accessible to stakeholders?  
 
The UAE places strong emphasis on transparency and in that context, the majority of the information 
outlined above is available on UAE government websites. In the event more detailed information is 
required b y stakeholders, the stakeholder should contact the relevant entity to discuss their 
requirements in more detail.  
 
PART II: QUESTIONS REGARDING THE SECRETARIAT REPORT  
SUMMARY  
Page 10 Para 30  
(…) Reforms in 2017 introduced the Basel III framework, while a new Central Bank law 
introduced regulation by type of banking activity rather than by type of financial 
institution. The Central Bank continued to improve the prudential regulatory framework b y issuing 
regulations and standards on risk management, corporate governance, and requirements for 
financial institutions housing an Islamic window. It also strengthened consumer protection WT/TPR/M/423/Add.1  
 
- 94 - 
 
  regulations and continued to develop the regulatory framework requ ired for a mature FinTech 
environment. Authorities in each Emirate levy a profit tax of 20% on foreign bank branches 
(a tax not levied on domestic banks).  Financial Free Zones in Dubai and Abu Dhabi are separately 
regulated.  
 
Questions:  
26. Could the UAE kind ly explain the differences between regulation by banking activity and by type 
of financial institution?  
 
Regulatory change whilst putting pressure on the banking system to comply can generally be seen 
to increase the robustness of the banking system in th e UAE and instill improved governance 
practices across the financial sector. In general the CBUAE seeks to avoid regulatory arbitrage in 
banks vs. other financial institution e.g. FinTech type activities, so as to maintain a level playing 
field and clear d emarcated regulatory framework. Banks are focusing on digitalization of activities 
and services in response to FinTech competition.  
 
27. Could UAE elaborate on why does the above statement regarding profit tax, not set out in the 
schedule?  
 
Please refer to t he Federal law no. 14: https://centralbank.ae/en/node/2601 . 
 
Page 11 Para 33  
Question:  
28. According to the Secretariat report, the overall number of telecommunications subscribers has 
decreased throughout th e review period. Indonesia is interested in learning about the various 
causes of the fall, as well as the decrease in income of UAE telecommunications companies.  
 
Subscription volumes in fixed line services have remained relatively stable over time. There has, 
however, been a slight decline in mobile subscriptions, particularly in relation to prepaid services. 
This can be attributed to two key reasons. Firstly, the UAE places considerable focus on ensuring 
compliance with the mobile registration requirement s, also known as 'My Number My Identify '. This 
is an initiative designed to protect consumers against the misuse of their mobile services, and it 
means that SIMs will be disconnected for users who fail to maintain up -to-date registration and 
identification  details with their service providers. Secondly, there appears to be trend whereby 
subscribers are consolidating their mobile services into fewer SIMs. To illustrate, a consumer who 
may have once had 3 mobile subscriptions may now only have 2 subscriptions . Despite this, the UAE 
still has one of the highest mobile penetration rates in the world; this figure is now at almost two 
mobile subscriptions per inhabitant.  
 
In terms of sector revenues, there was temporary decline caused by COVID, and was driven pri marily 
by the inability of many businesses to trade during the periods of lock -down. Price reductions have 
also placed some downward pressure on revenues over time, although Licensees have increased 
their revenues from other services outside of the 'tradit ional' telecoms services. Overall, the general 
trend for telecoms revenue is that it is increasing over time. Sector revenues have also recovered 
strongly from the disruptions caused by COVID.  
 
1 ECONOMIC ENVIRONMENT  
1.2.2 Monetary and exchange rate policy  
Page 18 Para 1.22  
The Central Bank regulates the banking and financial sectors, except for the financial institutions 
operating in the Dubai International Financial Centre (DIFC), which is a separate legal, geographic, 
and judicial jurisdiction esta blished as a financial free zone, with a working relationship with the 
Central Bank and those operating in the Abu Dhabi Global Market.  
 
Questions:  
29. Could UAE give confirmation whether banks and financial institutions operating in the DIFC are 
subject to th e same prudential standard set up by the Central Bank?  
 
DIFC has its own regulator DFSA and its own regulatory framework . 
 WT/TPR/M/423/Add.1  
 
- 95 - 
 
  30. Is there any preferential treatment given to banks and financial institutions operating in the 
DIFC?  
 
Relief from taxation on corpor ate income and profits.  
 
Page 19 Para 1.24  
The Central Bank introduced the Dirham Monetary Framework in 2020 to achieve the Central Bank 's 
monetary policy objectives of managing the national currency 's exchange rate and money markets, 
and facilitating the  control of liquidity in the UAE banking system. It includes introducing an 
Overnight Deposit Facility for UAE banks to manage excess liquidity, granting flexibility for the 
maintenance of reserve requirements, and promoting the development of a local mark et for 
securities denominated in UAE dirham. The implementation roadmap of the new Dirham Monetary 
Framework was almost completed at the end of 2021 and expected to be fully implemented by the 
second quarter of 2022.  
 
Questions:  
31. Could the UAE kindly respon se the following questions:  
a) Do banks in DIFC have access to liquidity facilities provided by the central bank? If not, how 
does a bank in DIFC manage their liquidity?  
 
A DIFC bank may have access to CBUAE liquidity facilities if it is licensed by the CBU AE to operate 
in the onshore market. In this case, the UAE onshore entity has access to the CBUAE's facilities. 
However, most DIFC banks do not operate on such a basis. Having said that, many such banks tend 
to be branches and therefore liquidity managemen t tends to be backstopped by access to liquidity 
via the bank's head office in another jurisdiction. The Dubai Financial Services Authority (the 
regulator of financial firms operating in the DIFC) imposes a number of liquidity management 
requirements on DI FC banks such as the LCR and NSFR, the applicability of which may vary 
dependent on legal structure and home jurisdiction. If a DIFC bank does not have sufficient access 
to head office funding or via the head office jurisdiction's central bank (or if it is  a standalone bank 
operating in the DIFC), then the various liquidity ratios will be affected accordingly to account for 
this level of liquidity risk (i.e. by requiring more HQLA). A final point to note that that DIFC banks 
operate in foreign currencies on ly and therefore have little need for AED liquidity provided by the 
CBUAE.  
 
b) What is the crisis management and resolution framework for banks in DIFC when crisis hits?  
 
DIFC banks are subject to the DFSA 's Recovery and Resolution Regime, linked here: Part 5A: 
Recovery and Resolution | Rulebook (thomsonreuters.com)   
The CBUAE has established financial crisis management and regulation powers for banks licensed 
and regulated by the CBUAE.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3.4.2 Price controls  
Page 64 Para 3.97  
Indonesia recognizes that the Law No. 8 of 2019 provides that medical product  subject to pri ce 
control cannot be sold at higher prices and shall not be subject to any price discounts.  
 
Question:  
32. Please specify and describe which price discounts that the UAE government is referring to.  
 
As per the Cabinet Resolution No. 90 of 2021, Article 2 regar ding the prices of medical products, as 
per the below:  
 
"1- No deductions may be granted from the prices set by the Ministry, and special prices may be set 
within the scope of implementation of a system for dispensing drugs from the Health Entity, as the 
case may be, or through government health insurance programmes.  
 
2- Special prices may be set within the scope of implementation of a system for the purchase of 
drugs by Health Entities. In this case, drugs shall be dispensed to patients according to the va lue of 
the purchase price applied to the health institution.  
 WT/TPR/M/423/Add.1  
 
- 96 - 
 
  3- Without prejudice to Clause (1) of this Article, pharmacies may be granted a quantity of medical 
products for free without the quantity granted exceeding the percentage determined by a decisi on 
of the Minister of the total quantity sold to the pharmacy. " 
 
4 TRADE POLICIES BY SECTOR  
4.3.1 Financial services  
Page 97 Para 4.70  
Under its GATS commitments, the UAE made commitments on banking and other financial services 
(excluding insurance), with  the exception of settlement and clearing services for financial assets, 
but did not include commitments in the area of market access regarding the issuance of additional 
licences or the expansion of existing companies ' activities.  
 
Questions:  
33. Referring to  the statement, UAE does not grant any new licenses to deliver banking services. 
Could UAE explain:  
 
Regarding the above statement, the UAE would like to emphasize the need to differentiate between:  
• the specific commitments undertaken by the UAE in its GATS schedule, back in 1996, which 
indicates that there is no commitments (Unbound) for the issuance of additional licenses or 
the expansion of existing companies ' activities; and  
• the current regime in force that regulate the establishment and the licensi ng of banking 
services and which do allow the establishment and the licensing of the financial institutions 
in accordance with the pertinent laws ' requirements, as explained below.  
 
a) Is it stipulated in the laws and regulations? If so, please specify. Centr al Bank of UAE is 
issuing licensing for new banks, national and foreign branches  
b) How can an investor enter the banking industry in UAE if she or he wants to establish a bank 
in UAE? Proceed with establishing a National Bank, as per the requirements mention ed in 
Decretal Federal Law no. 14 of 2018 and its amendments, or establishing a branch of a 
foreign bank.  
c) Please provide a brief explanation regarding establishing a new bank in UAE, especially the 
requirements and procedures. The requirements are mention ed in the above mentioned 
Law. The procedures to apply starts with engaging with Licensing Division in the Central 
Bank via email or meeting requests.  
d) In terms of sharia banking, can all banks in the UAE provide sharia banking services after 
they receive a  banking license? Banks may decide to establish as Sharia compliant bank, or 
may request the approval of the Central Bank to provide Sharia Compliant services post 
starting the operations.  
 
Further information can be found here: https://centralbank.ae/en/node/2601 . 
 
Page 98 Table 4.5  
Questions:  
34. Since 2017, there were a slight decrease of the number of banks every year. Could you please 
explain the reasoning behind this matter?  
The decreasing number is caused by mergers happened between some national banks.  
 
35. We assume that the figure refers to banks regulated by the UAE Central Bank. If so, could the 
UAE provide information on the number of banks in the DFSA, as well as other da ta like assets 
and etc, since 2016?  
 
Further information can be found in the following link https://www.dfsa.ae/ .  
 
Page 100 Para 4.79  
Question:  
36. It is stated that national (domestic) banks have to be set up as public j oint stock companies of 
which UAE nationals must hold at least 60% of shares (up to 40% for FEP). Meanwhile UAE 's 
GATS commitment, in the horizontal commitment, stated that UAE commit up to 49% of FEP, 
including in banking. Please clarify how the UAE commi tment applies, given the proportion of 
UAE legislation and UAE commitment in WTO differs?  
 WT/TPR/M/423/Add.1  
 
- 97 - 
 
  Regarding the GATS commitments schedule endorsed in 1996, the UAE understands that "Unbound  
for the expansion of activities of existing financial entities " means tha t: 
• The UAE reserves the discretion to regulate the establishment and the licensing of 
subsidiaries in the banking sector, as stipulated in its domestic laws and regulations 
(i.e. 60% national equity participation Vs. 40% Foreign equity participation according to the 
current Central Bank law that was approved in 2018); and therefore  
• The horizontal commitment related to the 49% cap does not apply to the banking services.  
 
Page 105 Para 4.94  
Question:  
Indonesia observes that the UAE 's GATS  commitments does not include commitments on the 
insurance sector, however the Secretariat Report states that foreign insurance companies are 
allowed to open a branch or representative office, or operate through licensed insurance agents in 
the UAE.  
37. Could  the UAE provide information on whether a foreign insurance company 's branch, 
representative office, or insurance agents are permitted to provide the same services as a 
domestic branch/representative office or domestic insurance agents?  
 
Yes, the foreign i nsurance company 's branch can provide the same services/ products as a national 
companies.  
• Activity of the (national / foreign) insurance companies in the UAE, link: 
https://web.ia.gov.ae/en/open -data/reports . 
• Provisions for licensing foreign insurance companies link: 
https://ia.gov.ae/en/RulesRegulations/IALegislationLawAndRegulatio ns/The%20Executive
%20Regulation.pdf . 
• Instructions organizing reinsurance operations, Link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/Insurance%20
Authority%E2%80%99s%20Board%20of%20Directors%20Decision%20%20No.(%2023)
%20%20of%202019.pdf . 
• Federal Law No. 2 of 2015 on commercial companie s, articles starting from   no. (327) 
mention the provisions governed the foreign companies including the foreign insurance 
companies, Link: https://u.ae/ -/media/Information -and-services/Business/En -
federal_law_2_2015_commercial_companies.ashx . 
 
Page 105 Para 4.95  
Insurance and reinsurance brokers, agents, appraisal surveyors and loss adjusters, insurance 
consultants, actuaries, or insurance policies price comparison websites are required to register with 
the Central Bank and obtain a license (subject to approval) prior to undertaking their functions. 
In 2018, the regulator issued instructions to regulate bancassurance activities, which repres ented 
29.1% of the GWPs in the life insurance sector in 2020. According to the new regulation, banks 
require prior approval by the regulator before marketing certain insurance policies, and they may 
not issue policies, settle claims, or pay compensations. In 2020, the regulator introduced a licensing 
requirement for insurance producers (persons who market insurance policies). The regulator also 
issued specific regulations on licensing and registration of individual and corporate actuaries in 2017, 
defining qualification requirements, minimum capital, and insurance requirements, and also limiting 
the amount of work each actuary can undertake.  
 
Question:  
38. Could the UAE confirm whether the said regulation also applies to foreign insurance companies?  
 
Yes, the instruction of marketing insurance policies through banks are applied for both national 
insurance companies and foreign insurance companies.  
Definition of the company is any insurance company (and a Takaful insurance company) established 
in the U AE, and a foreign insurance company licensed to operate in the UAE, either through a branch 
or an insurance agent.  
 
The instructions of marketing insurance policies through banks, link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/Insurance%20Authorit
y%20Board%20of%20Directors%20Decision%20No.pdf . 
 WT/TPR/M/423/Add.1  
 
- 98 - 
 
  Page 106 Para 4.102  
In 2019, the regulator removed the need for insurance policies for marine hull, aviation, satellites, 
balloons, spaceships, and oil to be written in Arabic.213 In 2019, the regulator further established 
committees for the settlement and resolution of insuranc e disputes. Two committees in Abu Dhabi 
and Dubai have started operating.  
Question:  
39. Could the UAE elaborate more on the background of the formation of two committees in its 
two financial free zones for the settlement of disputes in a particularly narrow su bsector 
(insurance)?  
 
- The Insurance Dispute Resolution Committees (IDRC) was put into effect in year 2019.  
- The committees were formed under the regulation of the committees for the settlement and 
resolution of insurance disputes, and shall administrativel y and financially report to the 
CBUAE. Standing committees were formed for settlement and resolution of insurance 
disputes of all types and classes of insurance arising from the complaints of the insured, 
beneficiaries and the prejudiced parties, against t he company exclusively, of any value 
whatsoever, whether estimated or not.  
- The Committees shall hear the insurance disputes filed before it neutrally and objectively, 
taking into account the legal provisions related to the subject matter of the dispute, 
regulations, instructions and resolutions issued thereunder and the generally accepted 
insurance principles.  
- The committees continued to hold the sessions remotely in 2020 and 2021 for some 
disputes, using smart remote communication technology where physical  presence of the 
parties involved in the dispute was not possible.  
- The regulation of the committees for the settlement and resolution of insurance disputes, 
Link: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/Insurance%20
Authority%20Board%20Resolution%20No.%20(33)%20of%202019.pdf . 
 
4.3.3.5 E -commerce  
Page 114 Para 4.1 39 
The Penal Code prohibits the use or disclosure of "secret " information without the consent of the 
person to whom the secret relates, while the Cyber Security Law regulates data security (with 
personal information considered "secret "). Federal Law No. 45  of September 2021 on Personal 
Data Protection regulates data privacy and use, but executive regulations (secondary 
legislation) still have to be drafted before the Law is expected to be applied towards the 
end of 2022. (…) 
 
Questions:  
40. Please provide a bri ef description of the coverage of Federal Law No. 45 of 2021 on Personal 
Data Protection and its differences from the Consumer Protection Regulation (CPR) in 
December  2020, followed by the Consumer Protection Standards (CPS) in January 2021 in the 
financia l sector.  
41. The UAE also has specific data protection regulations in the Free Zones, please clarify.  
 
The Personal Data Protection Law (Federal Law by decree 45 of 2021) constitutes an integrated 
framework to ensure the confidentiality of information and pro tect the privacy of community 
members by providing proper governance for optimal data management and protection, in addition 
to defining the rights and duties of all concerned parties.  
 
The provisions of the law apply to the processing of personal data, wh ether all or part of it through 
electronic systems, inside or outside the country.  
 
The law prohibits the processing of personal data without the consent of its owner, with the exception 
of some cases in which the processing is necessary to protect the pub lic interest, or that the 
processing is related to the personal data that has become available and known to all by an act of 
the data owner, or that the processing is necessary to carry out any of the legal procedures and 
rights.  
 WT/TPR/M/423/Add.1  
 
- 99 - 
 
  The law defines the controls for the processing of personal data and the general obligations of 
companies that have personal data and defines their obligations to secure personal data and 
maintain its confidentiality and privacy.  
 
It also defines the rights and cases in which  the owner has the right to request correction of 
inaccurate personal data, restrict or stop the processing of personal data. The law sets out the 
requirements for the cross -border transfer and sharing of personal data for processing purposes.  
Federal Law by Decree 44 of 2021,  establishing the UAE Data Office, aims at ensuring the full 
protection of personal data.  
 
The office, which will be affiliated with the Cabinet, is responsible for a wide range of tasks that 
include proposing and preparing policies an d legislations related to data protection, proposing and 
approving the standards for monitoring the application of federal legislation regulating this field, 
preparing and approving systems for complaints and grievances, and issuing the necessary 
guideline s and instructions for the implementation of data protection legislations.  
 
The Consumer Protection Law is primarily focused on ensuring the protection of consumers.  The law 
also provides that consumers ' data is considered confidential and should not be disclosed by the 
supplier.  In addition, it prohibits the supplier from circulating or divulging related information for the 
purpose of trading and/or marketing.  The new law is more comprehensive in that it  regulates the 
collection and processing of personal data.  
 
The scope of the new law excludes Companies and institutions located in free zones which already 
have specific data protection laws, such as the Dubai International Finance Centre (DIFC) and the 
Abu Dhabi Global Market (ADGM).  Those rules vary by free zone.  
 
PART III: GENERAL QUESTIONS  
 
Questions regarding the requirements for drugs/medicines marketing authorization in the UAE:  
 
42. Indonesia is aware that UAE is quite stringent about the distribution of drugs/medicines 
products. Could you kindly clarify if imported drugs/medicines should have marketing 
authorization from a stringent regulatory authority (SRA)? If so, please explain the procedures 
and provide a brief description of the measure.  
 
Yes, i mported drugs/medicines should have marketing authorization from the Ministry of Health and 
Prevention. The requirements and conditions are stipulated in the Law no. 8 for 2019. The law can 
be found here: https://mohap.gov.ae/en/about -us/legal -references .  
 
43. Could the Government of UAE provide a brief description of pre -market drug 
assessment/evaluation in the UAE, including the regulation, mechanism, and a list of drugs?  
 
Further information  can be found here: https://mohap.gov.ae/en/services/renewal -of-a-license -for-
a-healthcare -advertisement -in-a-medical -or-commercial -directory . 
  WT/TPR/M/423/Add.1  
 
- 100 - 
 
  ISRAEL  
Questions on Secretariat Report  
 
2 TRADE AND INVESTMENT REGIMES  
2.4 Investment Regimes  
2.56. The FDI Law, promulgated on 23 September 2018, allowed foreign investors to own up to 
100% of the share capital in UAE companies operating in specific sectors. In March 2020, a Cabinet 
Resolution approved a "positive list " of the economic sectors eli gible for up to 100% foreign 
investment, covering 122 activities in the agriculture, manufacturing, and services industries. The 
Cabinet also issued a "negative list " of activities for which restrictions on foreign investment remain.  
 
Question 1  - Can the UAE provide further information regarding the "positive " and 
"negative " lists, including a full list of the activities under both lists?  
 
The UAE Foreign Direct Investment law has been canceled and been replaced with the latest 
amendments on the UAE Commercial Companies Law Federal Decree Law No. (32) of 2021 on 
Commercial Companies, which made the UAE shift from a centric in regulating investment to 
non-centric with the cancelation of the FDI law and by that regulating investments in the UAE will 
be through the UAE Companies law. The following step is going to contribute in accelerating 
procedures for foreign investors and the definition of establishing business is going to be an easier 
process for investors allowing them the freedom of choosing to in vest in almost all economic sectors 
except sectors that are deemed within a strategic impact.  
 
Additionally, despite the cancelation of the Foreign Direct Investment Law, the foreign investor still 
enjoys all the benefits and guarantees that were granted to him by the Foreign Investment Law, 
such as national treatment and financial transfers, whether to the company or employees, or making 
adjustments to the company 's ownership such as transfer of ownership or merger and acquisition 
Ensuring that ownership is not expropriated and that the company 's funds are not seized or 
confiscated except by a court ruling, since all these benefits and guarantees are still in place, whether 
through the Commercial Companies Law or through other relevant legislation such as the legislation 
issued by the Central Bank of the United Arab Emirates related to confronting laundering crimes. 
Funds, combating terrorist financing, financing illegal organizations and other legislation.  
It is expected that the amendments made to the Com mercial Companies Law will have far -reaching 
effects on the flows and quality of foreign and local investments and the overall process of economic 
growth in its various dimensions in the UAE.  
 
Whereas, the amendments to the Companies Law allowed foreigners  to establish and own companies 
with percentages of up to 100% in all economic activities except for those with a strategic impact 
and not only in the activities listed in the positive list as would have been implemented through the 
Foreign Direct Investme nt Law, and that these amendments will work on a significant increase not 
only in the flows of foreign investments from abroad, but also by foreign residents in the country, 
as these amendments allow full freedom for investors to manage and operate their o wn investments. 
These amendments will not only attract large companies and huge investments, but will also 
encourage individual investors and many residents to invest, especially in the small and medium 
enterprises sector, which is an essential part of pro duction chains.  
Investors will also have a strong incentive to enter into long -term investments in significant sectors 
of the UAE 's national economy such as manufacturing, high -tech industries, digital economy, and 
entertainment industries, which will lead  to strengthening competition in the market between 
existing local companies and companies with foreign capital, and this will also contribute to more 
partnerships or mergers and acquisitions, which will improve the quality of investments and 
contribute to  accelerating and sustaining the economic growth process.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measures Directly Affecting Imports  
3.1.1 Customs procedures, valuation, and requirements  
3.3. Importers require a trade licence issued from any of t he Emirates, an importer number, 
renewable annually, and have to register on the electronic clearance system, or alternatively use an 
authorized customs broker. Trader licences can usually be requested online, for example, in the case 
of Dubai via the Duba i e-services portal. A licence for trading between free zones and the rest of the 
world is required from free zone authorities.  
 WT/TPR/M/423/Add.1  
 
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  Question 2  - Can the UAE provide information on the following questions:  
 
A. What are the differences between trade licenses issued by different Emirates?  
B. Is the information regarding trade licenses available online for all Emirates?  
C. Do the Fees for the license diffe r from one Emirate to another?  
D. Do they differ between different sectors?  
 
a) The UAE has 7 departments of economic development across the Emirates that regulates and 
issues trade licenses. If one company/ investor wants to establish in one emirate, they would go to 
that specific emirate to apply for the trade license that allows  said company to practice its operations.  
b) Yes, all information regarding all Emirates and its trade licenses process inn each of their website.  
Department of Economic Development in Abu Dhabi https://added.gov.a e/en 
Dubai Economy and Tourism https://ded.ae/ . 
Economic Development Department - Sharjah https://www.sedd.ae/web/sedd/homeDepartment of 
Economic Development - Ras Al Khaimah https://ded.rak.ae/en/Pages/default.aspx  
Department of Economic Development - Ajman https://www.ajmanded.ae/en/default.aspx  
Department of Economic Development - Umm Al Quwain http://ded.uaq.ae/en/home.html . 
c) Yes, the website of each DED will indicate the fees.  
d) No they don 't, but application process differs from one Emirate to another.  
 
3.4. … A system to request advance rulings on tariff classification, rules or origin, or customs 
valuation is being developed, according to the authorities, in line with the GCC Unified Guide on 
Advance Rulings in 2020.  
 
Question 3  - Can the UAE provide further information regarding the future adoption of the 
system to request advance rulings on tariff classification, rules of origin or customs 
valuation, including timelines for its implementation?  
 
Currently there is a role out of the implementat ion in the UAE in accordance with the GCC advance 
ruling policies and procedures  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measures Directly Affecting Imports  
3.1.5 Import prohibitions, restrictions, and licensing  
 
3.24. Under the GCC Common Customs Law, each GCC State may determine a list of prohibited 
and/or restricted products. Imports that are prohibited in one or more GCC member States and 
permitted in another may not transit through the States in which they are  prohibited. According to 
the authorities, technical committees are currently developing a common GCC -wide prohibited list.  
 
Question 4  - Can the UAE provide further information regarding the GCC - wide prohibited 
list? 
a. When is the list expected to enter i nto force?  
b. will it extend the list of products prohibited today under UAE law?  
c. Will importers be notified in advance regarding the entry into force of the GCC -
wide prohibited list?  
 
As per the GCC tariff line HS2022, which was adopted in the UAE starting from January 1st 2022 as 
per decree (17) of 2022, includes the GCC wide prohibited list as indicated within the tariff schedule.  
As per the GCC the prohibited list comprises of the G CC wide list including the national lists.  
 
3.26. Other than goods prohibited from entering, a list of products that are restricted from entering 
the UAE exists as well. The products on this list are determined by each Emirate, and they are 
subject to add itional import requirements, such as veterinary or plant health certificates or are 
subject to limits such as those applying to alcohol or e -cigarettes (Table 3.5).  
 
Question 5  - Can the UAE provide a list of all requirements and limits on restricted 
prod ucts in each of the Emirates?  
 
The UAE prohibited and restricted goods is currently under review in coordination with relevant 
agencies.  
  WT/TPR/M/423/Add.1  
 
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  KAZAKHSTAN  
1. Paragraph 3.43  
Could UAE please explain for how long financing, insurance and guarantee of export lending are 
provided and at what interest rate export lending is subsidized (linked to which currency)?  
 
UAE would like to clarify that the insurance and export lending are based on the terms and conditions 
of the contract and there is no specific timefram e for the contract or a precise interest rate as those 
constitute the terms of the contract and are negotiated and agreed between the concerned authority 
and the customer. it depends on different factors and circumstances that are examined based on 
the pre vailing market conditions and there is no subsidized interest rate for export lending.  
 
2. Paragraph 4.14  
According to the authorities, the Ministry of Climate Change and Environment (MOCCAE) does not 
provide production subsidies to farmers; instead, it e ncourages farmers to use modern technology 
and adopt efficient approaches for water and environmental protection.  
 
In this regard, could UAE please explain how farmers are encouraged to use modern technologies 
and apply effective approaches to the protecti on of water resources and the environment?  
 
This is carried out through extension, capacity building, marketing schemes, R&D to show farmers 
the best example to adopt. For example, due to water limitations, the UAE introduce soilless farming 
and organic fa rming as were introduced to farmers as more sustainable approaches to sustain food 
production through demo sites and research stations. This has proven that it is the best approach 
to increase and sustain the UAE agricultural production. Another example, i nstated of subsidies the 
UAE created a new marketing scheme approach in which farmers themselves market their produce 
directly to the retail stores.  
 
In addition, as mentioned in Section 3.3.4.2, the MOCCAE monitors the prices of several food 
commodities to ensure price stability and consumer welfare. To increase prices, traders of these 
commodities have to obtain prior authorization from the MOCCAE.  
 
Please explain if MOCCA provides any subsidies to farmers or traders in order to maintain price 
stability for food products. Is there any support for the market price through the implementation of 
government interventions?  
 
The UAE does not provide subsidies for farmers.  
 
  WT/TPR/M/423/Add.1  
 
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  KOREA, REPUBLIC OF  
Questions Regarding the Secretariat Report  
Page 35 (Para 2.40)  
2.40. The GSFTA entered into force in September 2013 and was notified to the WTO in 2015 under 
the Enabling Clause and GATS Article V.7(a).34 The Agreement covers trade in goods, customs 
procedures, rules of origin, technical regulations and st andards, trade in services, government 
procurement, intellectual property, electronic commerce, movement of natural persons, and dispute 
settlement.  
 
Question 1  
We would like to inquire as a FTA negotiating country with GCC, with regard to the fact that al l FTAs 
with GCC that have been concluded with its partners do not cover investment. Could the UAE please 
inform us of the background of the GCC 's decision to not cover investment?  
 
The UAE prefer to deal with the investment protection issues through dedica ted BITs. Yet, the UAE 's 
CEPAs Agreements will cover Promotion of Investment in a way to promote an attractive investment 
climate and expand trade in products and services with the Parties. This can be achieved through 
establishing joint technical forums o n investment and trade promotion and facilitation with objectives 
such as to promote and enhance investment and trade cooperation and facilitation between the 
Parties, identify opportunities for expanding investment and trade, to hold consultations on spec ific 
investment and trade matters of interest to the Parties, and work toward the promotion of 
investment and trade flows and the removal of impediments to it.  
 
Page 35 (Para 2.42)  
2.42. The free trade agreement between the GCC and EFTA entered into force in July 2014, but its 
notification was pending as at end -October 2021. Its coverage includes trade in goods, trade in 
services, government procurement, competition policy, and dispute settlement . Certain topics, 
such as intellectual property rights and inv estment, were left for subsequent negotiations 
after the entry into force of the Agreement.  
 
Question 2  
Para 2.42 states that certain topics such as intellectual property rights and investment were left for 
subsequent negotiations after the entry into force of the Agreement. Could the UAE please give us 
an update on whether there has been any progress regarding subsequent negotiations, particularly 
on the investment topic? Otherwise, does the UAE have any future plans for initiating it?  
 
The discussions  under the GCC -EFTA Joint Committee take place regularly, and these topics are 
discussed.  
 
Page 55 (Para. 3.49)  
3.49. The amendments to Federal Law No. 2 of 2015 on Commercial Companies on 
30 September  2020 by Federal Decree -Law No. 26 of 2020 lifted owne rship limitations for 
businesses established outside free zones in many sectors while repealing Federal Law No. 19 
of 2018 on Foreign Direct Investment that had started to introduce reforms to open the onshore 
economy, eliminating the difference between fr ee zones and onshore locations regarding foreign 
ownership.51 However, restrictions for sectors of strategic interest remain in place for 
onshore investments  (Section 2.4). The amendments to the Commercial Companies Law also 
removed the need for foreign co mpanies to appoint a "national service agent " when setting up 
branches or representative offices onshore.  
 
Question 3  
Despite the UAE government 's efforts to ease commercial companies ' investment by means of 
amendments to the Commercial Companies Law, the sector of "strategic interest " still remains 
restricted. Could the UAE please specify its regulatory regime regarding foreign investment in sectors 
of strategic interest, e.g., which s ectors are to be selected, how often the list of sectors is to be 
updated, and how these sectors are treated differently in terms of procedure and relevant institutions 
compared to the FDI regime for other sectors?  
 
Pursuant to Cabinet Resolution No. (55)  of 2021, a list of "Economic Activities with Strategic Impact " 
was announced, which is excluded from the possibility of full ownership by foreign investors, unlike 
other economic activities that are open to free foreign ownership by a percentage 100%, The  list WT/TPR/M/423/Add.1  
 
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  included 7 activities of strategic impact, 6 of which are subject to the approval of the regulatory 
authorities in terms of:  
 
1. Determining the percentage of the citizens ' contribution and/or the percentage of the foreign 
investor 's contribution to the capital  
2. Determining the percentage of citizens ' contribution and/or the percentage of the foreign 
investor 's contribution to the membership of boards of directors (if any)  
3. Any other conditions or controls deemed by the regulatory authority.  
 
Howe ver, the foreign investor can also own 100% of the strategically -impact activities after approval 
by the relevant regulatory authority.  
 
List of sectors with strategic impact:  
 
1. Security and Defense activities and activities of a Military nature: (subject to the approval and 
requirements of the Ministry of Defense or the Ministry of Interior, each in its field of competence).  
2. Banks, Money exchange shops, Finance companies, and Insurance activities: (subject to the 
approval and requirements of th e Central Bank of the United Arab Emirates).  
3. Printing of Currency notes: subject to the approval and requirements of the Central Bank of the 
United Arab Emirates).  
4. Telecommunications: (subject to the approval and requirements of the Telecommunication s 
Regulatory Authority and the Digital Government).  
5. Hajj and Umrah services: (subject to the approval and requirements of the General Authority for 
Islamic Affairs and Endowments).  
6. Holy Quran Memorization Centers: (subject to approval and requirement s of the General Authority 
for Islamic Affairs and Endowments).  
7. Services related to the field of fisheries: (the percentage of citizens ' contribution to this activity 
is 100%).  
 
The procedures for approving the licensing of companies that engage in any of the economic 
activities of strategic impact are summarized as follows:  
 
1. A foreign investor who wishes to engage in an activity with a strategic impact shall submit an 
application for a license to the Department of Economic Development in the concerne d emirate.  
2. The concerned Department of Economic Development submits the application to the regulatory 
authority concerned with the activity to be licensed within 5 working days from the date of receiving 
the application fulfilling all requirements.  
3. The relevant regulatory authority shall issue within 14 working days from the date of the request 
or the fulfillment of all requirements and conditions it deems appropriate, so that its decision includes 
the following:  
a. Approval of the application and determining the percentage of the national contribution, 
and any controls and conditions it deems appropriate  
b. Rejection.  
 
It should be noted that a number of criteria were taken when proposing the list, such as: (activities 
of a sovereig n nature, negative impact on the national interest and the interests of citizens, negative 
impact on national security, activities of a special nature, strategic visions of the state), and the list 
is being reviewed and updated it whenever needed.  
 
Page 56  (Para 3.55)  
In 2020, the Emirates Authority for Standardization and Metrology (ESMA) was merged into the 
newly founded MoIAT, which took over all issues related to standardization and metrology. As the 
sole standardization body in the UAE, the MoIAT issue s (and supervises the implementation of) 
standards in the fields of safety, health, and environment. At the regional level, the UAE is a member 
of the GCC Standardization Organization (GSO), which coordinates the development of and approves 
GCC standards a nd technical regulations to facilitate trade and economic integration, protect 
consumers and the environment, and support economic development. The Ministry of Health and 
Prevention is responsible for medicines.  
 
Question 4  
In accordance with Para 3.55, if  exports to the UAE are required to get approval from both MoIAT 
and GSO regarding their conformity with technical standards, this procedure may work as a Technical WT/TPR/M/423/Add.1  
 
- 105 - 
 
  Barrier to Trade (TBT). In this context, could the UAE please explain whether the goods imp orted to 
the UAE are required to be approved by both MoIAT and GSO, or if approval is exempted from the 
other if either MoIAT or GSO approves?  
 
Regulated products (which require a certificate of conformity) are classified into two categories; 
Products regu lated at the GCC level (such as cars and tires) and these products enter the UAE market 
with a Gulf Certificate of Conformity. Products regulated at the national level only require to obtaining 
a UAE conformity certificate. There are no duplication, meanin g that no Gulf and UAE certificate of 
conformity are requested at the same time.  
 
Page 71 (Para 3.129)  
3.129. Suppliers and contractors wishing to do business with government entities at the emirate 
level must register with the local authority that manages  that Emirate 's e-procurement system. 
Prior to that, they must obtain the necessary licences to practice commercial activities from the 
local competent authority such as the Department of Economic Development. Foreign suppliers 
may be required to partner w ith UAE nationals or to have a local service agent to 
participate in public tenders . 
 
Question 5  
Regarding government procurement, the report by the Secretariat states in Para 3.129 that foreign 
suppliers "may be " required to partner with UAE nationals or to have a local service agent. Could 
the UAE please clarify whether it is mandatory to have such partners and, if so, explain the rationale 
for such requirements?  
 
This condition was mandatory as per Federal Law No (2) of 2015 on Commercial Companies. 
However, this law was amended as per Federal Decree -Law no. (26) of 2020, so it is no longer 
required  that foreign supplier partner with UAE National/Local service agent, they are permitted to 
own 100% of the ownership of commercial companies.  
 
Page 72 (Para 3.134)  
As part of its efforts to promote economic diversification, support the national industry, and create 
jobs for UAE citizens, the UAE has progressively put in place a scheme to increase national 
value -added or In -Country Value (ICV), which is mainly linked to government procurement. The ICV 
programme was originally launched in 2018 in the Emirate  of Abu Dhabi. Under this scheme, 
companies participating in government tenders are assessed according their contribution 
to the local economy by way of an ICV certificate ; those with the highest scores are given 
preference in the process of awarding procu rement contracts.  
 
Question 6  
According to Para 3.134, the ICV programme, as a main pillar of the National Strategy for Industry 
and Advanced Technology, has expanded, which has raised foreign companies ' concerns that the 
programme may serve as a new entry barrier for them. Could the UAE kindly provide us with some 
explanations in response to such concerns?  
 
The program aims to grow the capabilities of local industries and open the door for new ones, maki ng 
attracting investment into the UAE 's industrial sector one of its main objectives. Therefore, through 
the program ICV Certified companies get a competitive advantage in the tendering processes of 
participating entities. We have also partnered with Emira tes Development Bank to offer financing 
incentives for those companies.  
 
Page 114 (Para 4.137)  
E-commerce is regulated by Federal Law No. 1 of 30 January 2006 on Electronic Commerce and 
Transactions, with Federal Law No. 15 of 10 November 2020 on Consumer Protection as well as 
other laws and regulations covering other issues important for the functioning of electronic 
commerce.262 Federal Law No. 1 of 2006 allows for the conclusion of contracts by electronic means 
and regulates for the use of electronic sig natures, giving them equivalence with regular signatures 
for most contracts (including for email order confirmations). An electronic signature can be 
issued using a device coupled with a digital certificate to identify the holder, while basic 
electronic si gnature does not require any devices or digital certificates . 
 WT/TPR/M/423/Add.1  
 
- 106 - 
 
  Question 7  
In accordance with Para 4.137, could the UAE explain the difference between an electronic signature 
that needs a device to identify the holder and a "basic electronic signature " that does not require 
any device or digital certificates?  
 
The UAE has issued a new Electronic Transactions and Trust Services law ( "Electronic Transactions 
Law"), promulgated by Federal Decree -Law No. 46 of 2021. The new law repeals Federal Law No.  1 
of 2006  concerning e -commerce and e -transactions on 2 January 2022.  
 
The new law categorizes the electronic signatures types into the following:  
 
1- Basic electronic signature: A signature made up of letters, numbers, symbols, sound, fingerprint, 
or an Electroni c processing system, attached or logically linked to an Electronic Document that would 
verify the Signatory 's identity and its consent to the Data associated with it.  
Examples: a signature image placed on a document, clickwrap agreements, signature created  via 
signature pad.  
 
2- Advanced electronic signatures: an electronic signature with the following characteristics:  
• Unique to the Signatory and under their control  
• Able to identify the Signatory  
• Modifications on data are detected  
• Created using PKI (Public Key Infrastructure) and proper technical and security techniques.  
Example: Signature Created using Digital ID Solutions (Mobile ID) and Digital certificates.  
 
3- Qualified electronic signature: an Advanced electronic signature with the addition al 
characteristics:  
• Signature created with an approved creation device, such as HSM (Hardware Security Module).  
• High identity assurance. The digital identity of a person is created based on in -person identity 
validation and biometrics capture.  
Example: Signature Created using Digital ID Solutions (Mobile ID) and Digital certificates - with a 
high level of identity assurance.  
 
Legal Validity and Effect:  
• All three types are legally valid in UAE.  
• The Qualified Electronic Signature has a presumpt ion of integrity equals the handwritten signature 
(ink signature) and has the same legal effect.  
 
Page 114 (Para 4.140)  
Package delivery within the UAE remained relatively costly (three times the global best practice for 
similar delivery times) in the UAE as of 2019, while return rates of shipments were five times higher 
than the global average, according to industry observers. Nearly half of e -commerce orders were 
still paid using cash -on-delivery in 2018, limiting last -mile-delivery options as large inter national 
service providers frequently do not offer cash -on-delivery services. However, the use of electronic 
(pre-)payments increased during the pandemic. The de minimis threshold for small cross -
border shipments to enter duty -free stands at AED 1,000 (USD  272), but according to the 
authorities is expected to change to AED 300 in the near future following the approval of 
amendments to the GCC Unified Customs Law . To support the development of e -commerce in 
line with Dubai 's e-Commerce Strategy, Dubai Custom s issued Customs Notice No. 13/2021 on 
5 August 2021, exempting the trade among companies of goods via e -commerce channels that are 
valued under AED 30,000 from customs service charges.  
 
Question 8  
As stated in Para 4.140, when the de minimis threshold for  small cross -border shipment gets low, 
exporters to the UAE will become burdened. In this context, could the UAE please notify the specific 
basis for resetting the de minimis threshold for small cross -border shipments to AED 300 (USD 81) 
and its schedule f or implementation?  
 
The UAE abides to the GCC Unified Customs Law issued by the federal decree no.15 for the year  2022 
adopting the unified custom regulation, which resets the de minimis threshold.  
 
  WT/TPR/M/423/Add.1  
 
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  MALAYSIA  
GOVERNMENT REPORT  
 
Page 5 -6  
2 Macroeconomic Growth  
2.13. The UAE views free trade as an important and necessary means for increased competitiveness 
and productivity. It is the UAE's belief, that protectionism, manifested by high tariff barriers and 
technical barriers to trade, will onl y result in a stagnant and innovation -lacking private sector. It is 
in this spirit that the UAE has executed free trade agreements with several Arab Gulf Countries, 
GAFTA, EFTA and Singapore, and continues to pursue negotiations under the GCC umbrella to 
establish free trade agreements with global partners.  
 
Question:  
1. Does  UAE plan to further reduce tariffs?   
 
The UAE plans to further reduce its tariff within the process of the preferential trade agreements.  
 
2. Could the UAE share information about mechanism used to collect and analyse 
trade data, including information on origin of imports?  
 
The UAE's customs authorities collects the foreign trade data, including their origin, and passes it to 
the statistics authority for analysis  and publishes it a ccordingly. As for mirror data, the sources used 
such as the UN statistics, ITC, etc.  
 
Page 6  
3.2  The UAE Trend Towards a Digital Economy  
3.4. The UAE, through its Fourth Industrial Revolution and National Cybersecurity Strategy, aims to 
harness and create a safe infrastructure for cutting -edge technologies, such as blockchain 
technology in financial services and transactions, to enable its digital transformation. These efforts 
compliment a series of earlier initiatives from 2001, where specialized fr ee zones such as Dubai 
Media City, Dubai Internet City, and Dubai Knowledge City (among others) were launched to build 
and develop eco -systems conducive towards digital transformation and an overall digital economy.  
 
Question:  
3. How has the e -government effo rt increased the number of registered taxpayers 
and amount of revenue collected  
 
The UAE topped the region in government service automation. It introduced the eDirham in 2001, 
launched the eGovernment in 2011, and the smart Government in 2013. These days, we witness 
the digital government as a part of the Fourth Industrial Revolution, which basically depends on 
digitisation and information technology.  
 
Digital Transformation Enablers in the UAE -2021, Read the report 'Digital Transformation Enablers 
in the UAE 2021 - Towards a 100 % Digital Government ' which highlights the competitive position of 
the UAE as per several global competitiveness reports. It describes the UAE 's achievements in digital 
transformation and their impact on the improvement of quality of  government service, and customer 
happiness and experience: https://u.ae/ -/media/Documents -2022/UAE -Digital -Transformation -
Enablers -Report -English -updated.ashx .  
 
Further information on UAE 's smart initiatives on the federal and local governments level can be 
found below: https://u.ae/en/about -the-uae/digital -uae. 
 
Page 6  
3.2 The UAE Trend Towards a Digital Economy  
3.3. The UAE Leadership has long recognized the contribution of the digital economy to the economy 
as a whole and its role in supporting the comp etitiveness of the UAE in all economic sectors. This 
recognition has manifested by the adoption of national strategic plans to accelerate the UAE's 
development of its digital economy.  
3.4. The UAE, through its Fourth Industrial Revolution and National Cybe rsecurity Strategy, aims to 
harness and create a safe infrastructure for cutting -edge technologies, such as blockchain 
technology in financial services and transactions, to enable its digital transformation. These efforts WT/TPR/M/423/Add.1  
 
- 108 - 
 
  compliment a series of earlier ini tiatives from 2001, where specialized free zones such as Dubai 
Media City, Dubai Internet City, and Dubai Knowledge City (among others) were launched to build 
and develop eco -systems conducive towards digital transformation and an overall digital economy.  
3.5. The UAE's digital economy contribution to the GDP at present day is approximately 4.3% and 
the UAE aims to double this percentage by 2031.  
3.6. The UAE's digital transformation infrastructure and measures developed in the UAE prior to 
2020 significantly assisted in addressing challenges borne from the COVID -19 pandemic. The use of 
highly advanced systems, artificial intelligence, geospatial technologies, vaccine management 
systems and technologies and a digitally agile Government provided th e UAE with a competitive 
edge in ensuring business continuity among the public and private sectors.  
3.7. As a result of the UAE's efforts to increase its digital competitiveness, the country ranked 10th 
in the World Digital Competitiveness Ranking 2021 iss ued by the IMD World Competitiveness Center 
(WCC) of the International Institute for Management Develop  
 
Question:  
4. Any potential partnership/collaboration with other countries (i.e Malaysia) to 
develop digital infrastructures such as smart city, smart manu facturing, 
cybersecurity, satellite system, data centres, artificial intelligence, geospatial 
technologies, vaccine management systems, etc.?  
 
The UAE is open to collaborate further with Malaysia on new areas like smart city, smart 
manufacturing, cybersecurity, satellite system, data centres, artificial intelligence, geospatial 
technologies. A frequent review mechanism in economic cooperation between both countries could 
lead to more cooperation in those sectors.  
 
5. Are there any speci al incentives offered to foreign and domestic investors to 
attract more investments in the digital economy?  
 
• The UAE is prioritizing digital transformation and has launched innovative policies to attract 
new investments, especially in the areas of artifici al intelligence, Internet of Things, 
financial technology, and e -commerce, and information and communications technology, 
among others. This presents many new investment opportunities for investors.  
• Many of the world 's leading technology companies are alre ady well established in the UAE, 
including in the free zone/ special economic zones, such as the Dubai Internet City free 
zone, and the outlook for ICT services is favourable, which can create large business 
opportunities for companies in digital technolog y. Further information can be found here: 
https://www.uaefreezones.com/ . 
• The UAE introduced the Commercial Companies Law which allows foreign investor 100% 
ownership.  
• The UAE also announced the Golden Visa for  foreigners from the following categories: A. 
Investors B. Entrepreneurs C. Specialized talents and researchers in various fields of 
science and knowledge, and D. Outstanding students with promising scientific abilities. " 
Page 6  
3.2 The UAE Trend Towards a Digital Economy  
3.4.  The UAE, through its Fourth Industrial Revolution and National Cybersecurity Strategy, aims 
to harness and create a safe infrastructure for cutting -edge technologies, such as blockchain 
technology in financial services and transacti ons, to enable its digital transformation. These efforts 
compliment a series of earlier initiatives from 2001, where specialized free zones such as Dubai 
Media City, Dubai Internet City, and Dubai Knowledge City (among others) were launched to build 
and de velop eco -systems conducive towards digital transformation and an overall digital economy.  
 
Question:  
6. What  are the incentives provided by the Government of UAE to attract SMEs to be 
involved in the digital economy ecosystem?  
 
Further information can be found here : https://www.moec.gov.ae/en/entrepreneurs -and-smes.  
 WT/TPR/M/423/Add.1  
 
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  Page 7  
3.4  The UAE Trend Towards a Green Economy  
3.13. Through the strategy, the UAE aims to become a global hub and successful green econ omy 
model by creating a center for the export and re -export of green products and technologies and 
maintaining a sustainable environment to support long -term economic growth while protecting the 
environment.  
3.14. The strategy includes a range of programs and policies that promote the production and use 
of clean energy, encourage investment in the green economy, help to integrate the environment in 
urban planning, maintain biodiversity and the ecological balance, and conserve the use of natural 
resources.  
 
Question:  
7. What  were the challenges faced in the initiative to migrate to green economy 
especially the commitments towards compliance?  
 
Such challenges faced were updating of regulations, institutional frameworks, and knowledge gap 
at human resour ces as well as capacity building.   
 
8. Has the  Emission Trading Scheme implemented in UAE? If yes, please share the 
implementation process.  
 
Not at this time.  
 
Page 7  
3 Transforming the UAE Economy  
3.10 The policy focuses on enabling the circular economy in four key sectors: (1) sustainable 
manufacturing; (2) green infrastructure; (3) sustainable transportation; and (4) sustainable food 
production and consumption. Currently, the UAE Government is engaged with strategic domestic 
and international partners to i mplement the policy.  
 
Question:  
9. Please elaborate on the key action items to be implemented and targets to be 
achieved under the 'UAE Circular Economy Policy ' to drive the circular economy in 
the four identified sectors.  
 
In January 2021,  the UAE Cabinet  approved the UAE Circular Economy Policy which is a 
comprehensive framework for determining the country 's approach to achieving sustainable 
governance and the ideal use of natural resources, by adopting consumption and production methods 
that ensure the quality of life for current and future generations.  
The policy comprises several key objectives, such as:  
 
• promoting environmental health  
• supporting the private sector in adopting clean production methods  
• reducing natural environmental stress, to achieve the country 's vision to be a global 
pioneer of green development.  
 
The policy is a framework for identifying the priorities in terms of circula r economy. Priorities include 
infrastructure, sustainable transportation, sustainable manufacturing, sustainable food production 
and consumption.  
The policy and its outcomes are expected to:  
 
• generate considerable economic proceeds for the country  
• mitigate  environmental pressures  
• ensure the supply of raw materials  
• increase competitiveness  
• motivate innovation  
• strengthen economic growth  
• create job opportunities . 
 
Further details can be found in the following weblink:  WT/TPR/M/423/Add.1  
 
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  https://u.ae/en/about -the-uae/strategies -initiatives -and-awards/fede ral-governments -strategies -
and-plans/uae -circular -economy -
policy#:~:text=In%20January%202021%2C%20the%20UAE,of%20life%20for%20current%20an
d. 
 
Page 7  
3.4 The UAE Trend Towards a Green Economy  
3.14. The strategy includes a range of programs and policies that promote the production and use 
of clean energy, encourage investment in the green economy, help to integrate the environment in 
urban planning, maintain biodiversity and the ecological balance, and conserve the use of natural 
resources.  
 
Ques tion:  
10. Please clarify the measures implemented under the Emirates Sustainable 
Development Strategy.  
 
Under the UAE Green Agenda 2030, adopted by the UAE Cabinet in 2015, federal and local 
government and stakeholder all are striving to take action for reali zing a green economy under the 
framework of five pillars and 12 programs. This is closing related to the UN SDGs.  
 
Please refer to the following link to the Green Agenda for further information: 
https://www.moccae.gov.ae/assets/download/dbcb99d6/The%20UAE%20Green%20Agenda%20Pr
ograms%20 -%20English.pdf.aspx .  
 
Page 7 -8  
4.2 Diversifying the UAE Economy through Pioneering Space Endea vours  
4.5. In October 2021, the UAE Space Agency announced the launch of its "Space Economic Zones 
Program" to facilitate public -private partnerships in the UAE's space sector and build an attractive 
and integrated business environment to meet local and gl obal demands. The program will stimulate 
innovation and adopt space technology in commercial space ecosystems supporting the 
establishment of startups and increasing their commercialization potential.  
 
Question :  
11. What  are the requirements to participate in this programme?  
 
Program registration form can be found here:  
https://forms.office.com/pages/responsepage.aspx?id=NlTAlS_75U2XZFXp04yuAj4tA_ympsdNtnd
uh7J0CoNUM1ZDOEpVMk5KMEhLMEVTNzdGSFNDV0xPVS4u . 
 
12. What  are the incentives/fundings available through this programme?  
 
• Express Permit: A permit issued by the Agency to practice specific space activities, 
including licenses, permissions, and approvals, according to the Federal Law No. (12) of 
2019 regarding the regulation of the space sector.  
• Space Labs: Through space labs,  companies will get the chance to utilize the space 
facilities in the UAE in partnership with space centers. In addition to the space technical 
consultancy service that will be provided by space expertise.  
• Accelerators Program: Acceleration program opportu nities will be provided by our partners 
to help space startups and SMEs accelerate their business and take it to the next level.  
• Funds and Financial Solutions: Funds and attractive financial solutions will be provided by 
our partners to help space startups  and SMEs sustainable their growth in the UAE.  
• Working Spaces: in cooperation with its local partners in the Emirates of Abu Dhabi and 
Dubai, the program 's first phase will provide offices and working spaces at competitive 
rates in an integrated Space -ecosystem environment that helps companies grow and 
develop their business.  
• Promotion Opportunities: The UAE Space Agency will offer promotion opportunities that 
will companies expand their space expertise network and get the latest updates of the WT/TPR/M/423/Add.1  
 
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  rapidly grow ing space sector through participating in various national and international 
space conferences and events.  
 
13. What  are the focus area for UAE in the space industry? (e.g. satellite development, 
telecommunication services, provision of infrastructure)  
 
• Increase the productivity of R&D in the space program  
• Encourage the adoption of space services and applications  
• Increase utilization of private entities  
• Develop a supportive legislative environment in the domain  
• Enable successful international partnerships   
 
Page 8  
4 Economic Diversification  
4.12 The UAE also recently introduced the "10x10 Program" that aims to develop and increase the 
UAE's annual exports by 10% in 10 key global markets of strategic importance to the UAE.  
 
Questions : 
14. What  are the strategic sectors and markets targeted under the '10x10 Program '? 
 
The program aims to increase the exports of UAE products and services to number of countries 
utilizing the tools available to achieve such target such as finance, credit insurance facilities, trade 
missions, exhibitions, consultation, market research, business matchmaking and others possible 
tools.  
 
15. On what factors were these strategic sectors and markets identified to be 
prioritised under the '10x10 Program '?  
 
The potential markets have been identified based on economic based criteria, feasibility studies, as 
well as the direction of the UAE under the  Projects of 50.  
 
Page 8  
4.2 Diversifying the UAE Economy through Pioneering Space Endeavours  
4.7. On 22 March 2021, the UAE's first nanometric environmental satellite, DMSat -1, was 
successfully launched and deployed. It was developed by the Dubai Municip ality in collaboration with 
the Mohammed Bin Rashed Space Centre (MBRSC). The satellite monitors air quality and greenhouse 
gas (GHG) emissions. It also detects the source of air pollutants and concentration of dust and its 
impact on public health in the U AE. The information provided by the satellite will help in determining 
the measures needed to combat climate change and develop long -term environmental plans.  
 
Question :  
16. Please clarify whether collaboration with private partners are allowed in the 
progra mme.  
 
The agency is always open for collaboration with private and international partners.  
 
DMSAT -1 is owned Dubai Municipality in collaboration with the Mohammed Bin Rashed Space Centre 
(MBRSC). Therefore, for collaboration requests could be shared with the UAE Space Agency 
info@space.gov.ae.  
 
Page 8  
4.2 Diversifying the UAE Economy through Pi oneering Space Endeavours  
4.9. In order to achieve its future economy based on advanced technologies, the UAE launched the 
Emirates Research and Development Council in October 2021. The Council aims to enhance UAE 
investments in advanced technologies and s trengthen the performance and effectiveness of the 
UAE's science and technology sector.  
 
Question:  
17. Does  the membership of the Council include private businesses or is it exclusively 
a government body? Is there a directory of companies participating in the Council?  
 WT/TPR/M/423/Add.1  
 
- 112 - 
 
  The Emirates Research and Development Council will serve as the cornerstone of the UAE 's rese arch 
and development ecosystem, enhancing alignment amongst the federal government, local 
governments, the private sector and academia, and channelling  their efforts towards developing 
solutions to challenges and realizing the nation 's vision. Furthermore, the Council is working very 
closely with the UAE 's private sector and the science community to address current regulations and 
policies that enable the deployment of research outcomes.  
 
18. What  are the focus areas for the Emirates Research and De velopment Council in 
advanced technologies? (e.g. which industry sector / product & material / 
technologies)  
 
The Emirates Research and Development Council will focus on the main sectors in the country, 
including a key pillars of the ecosystem, highlightin g the importance of fostering the national 
intellectual capital, developing the necessary funding models, and fostering collaborations to embed 
research and development as one of the key pillars of growth for the nation.  
 
Page 10  
7.3  Gulf Cooperation Co uncil (GCC)  
7.3. The Unified Economic Agreement, signed on 11 November 1981 under the GCC led to the 
elimination of customs duties and other restrictive regulations of commerce on all trade between the 
members of the GCC in the products originating in the member states, and work was 67proceeding 
to further harmonize trade and commercial policies.  
 
Question:  
19. Please  describe the E -Commerce Programme especially pertaining to the 
formulation of e -commerce strategies.  
 
There is a draft law on e -commerce being d eveloped under the GCC.  
Further details can be found on the following weblink: https://www.middle -
east.kearney.com/consumer -retail/article/?/a/gcc -e-commerce -unleashed -a-path-to-retail-revival -
or-a-fleeting -mirage .  
 
20. What  are the actions related to administrative procedures and achievements 
related to cross -border trade measures?  
 
Further details can be found on the following weblink: https://www.middle -
east.kearney.com/consumer -retail/article/?/a/gcc -e-commerce -unleashed -a-path-to-retail-revival -
or-a-fleeting -mirage .  
 
Page 12  
9 UAE PARTIC IPATION IN INTERNATIONAL ORANIZATIONS AND AGREEMENTS  
9.1 Paris Agreement On Climate Change  
9.2 In this context, the Ministry of Energy and Infrastructure announced the Hydrogen Leadership 
Roadmap, a comprehensive national blueprint to support domestic, low -carbon industries, contribute 
to the country's net -zero ambition and establish the country as a competitive exporter of hydrogen. 
The roadmap's ambitions underscore the UAE Leadership's enduring legacy of progressive solutions 
to global climate challenges , as recently demonstrated by the announcement of UAE's Net Zero by 
2050 Strategic Initiative (the "Net Zero Initiative"). The UAE became the first country in the Middle 
East and North Africa region to announce a net zero strategic initiative by 2050 in li ne with the 
Paris Agreement.  
 
Question :  
21. Has the UAE established any commercial Hydrogen production?  If Yes, which 
agencies were involved/supported the initiative?    
 
No commercial production yet  
But there is 7 projects in the pipeline for hydrogen   up to come in UAE.  
 
22. What are the UAE 's strategies to realise Net Zero Initiative by 2050?  
 
UAE in the process of updating existing strategies such as Energy strategy 2050 and introducing 
other such as Hydrogen strategy which will feed into overall strategy ( Net zero strategic initiative ) WT/TPR/M/423/Add.1  
 
- 113 - 
 
  which will have the road map of reaching net zero by 205 0. More information will be published on 
the way to COP28 which will be hosted in UAE in 2023 . 
 
23. What are the challenges faced to implement the Initiative?  
 
Still this initiative or road map under development which will be reviewed regularly, but they are a 
number of challenges that to be tackled in the future. It will be listed in the road map with the 
opportunity to tackle them. Advancing the technologies considered as one of the challenges in 
different sectors.  
 
24. Who are the key players in the Hydrogen Le adership Roadmap?  
 
ADNOC, MUBADALA, Department of Energy, ADQ beside other entities being represented in National 
Hydrogen Technical committee which support the achievement of roadmap and it includes all the 
champions from the public, private and academia  sectors.  
 
Page 13  
Main Features of the Economy  
1.6. The UAE's economy is highly reliant on foreign workers, as immigrants made up 87.9% of the 
total population in 2019."19 As most foreign workers are men, men represent a much larger share 
of the total p opulation than women, and thus working women represent only 15% of the total labour 
force.20 Employment data show differences between occupation of citizens and non -citizens and of 
men and women. More than 40% of working non -Emirati women are employed by p rivate 
households, compared to 0.1% of working Emirati women.21 More than 80% of Emirati men and 
70% of Emirati women who participate in the labour force work for the federal or local government. 
A small proportion works for the private sector, compared to  82% of working non -Emirati men and 
about half of working non -Emirati women. In September 2021, the Government introduced the 
target of having 10% of private sector jobs filled by nationals in 2026.  
 
Question : 
25. Are there any additional incentives for local workers to decrease dependency on 
foreign workers?  
 
As the UAE focuses on generating economic growth through increases in human capacity -led 
productivity gains, it has set a target to shift to being a fully -fledged knowledge economy by 2030. 
In line with this competitive knowledge economy agenda, as part of its long -term national plan for 
the next fifty years, the Nafis (meaning 'compete ') policy was introduced to encourage recent 
national graduates to enter the private sector. The programme aims to qualify and equip nationals 
with entrepreneurial and other key skills to meet future -of-work requirement s. 
 
The programme functions through a series of mechanisms, including: the  provision of funding for 
training and orientation programmes; public work prog rammes; financial and technical support to 
entrepreneurs and independent workers. The Nafis agenda is intended to create an entrepreneurial 
culture in schools and universities and equip the next generation to think as responsible leaders, 
with creativity a nd ambition.  
 
Page 14  
10.1  UAE Investment Environment  
10.3.  In the UAE, foreign investors can establish a business choosing from more than 40 designated 
Free Zones, each operated by different rules and regulations but all allowing for 100% foreign 
owner ship. The different Free Zones cater to companies from the technology, media, finance, and 
import/export industries. Additionally, investors in these Free Zones are exempted from import duty. 
It is worth mentioning that some Free Zones allow investors to e stablish offshore companies, which 
act as holding companies or special purpose vehicles but may not perform any activity in the UAE 
(free zone or mainland).  
 
Question:  
26. How does an area or development get gazetted as a Free Zone and who is the 
overarching authority?  
 WT/TPR/M/423/Add.1  
 
- 114 - 
 
  The commercial free zones are established by virtue of a local law issued by the legislative authority 
of the concerned Emirate. This local law regulates, t he powers, responsibilities, financial resources 
and the jurisdiction of the authority.  
The financial free Zones are established by virtue of federal law issued by the legislative authority 
of the UAE. This Federal law regulates, the powers, responsibilit ies, financial resources and the 
jurisdiction of  the authority.  
 
27. Are there any future plans for new Free Zones?  
There are no plans announced by the local/ federal governments to create more free zones in the 
near future.  
 
Page 14  
10.3.1 National Agenda fo r Inward Foreign Direct Investment Asia -Pacific Economic 
Cooperation  
10.13. The UAE's National Agenda for Inward Foreign Direct Investment (FDI) aims to attract foreign 
direct investment through programs, policies and initiatives that align with the strategic visions of 
the UAE, including the UAE Vision 2071. The strategy prioritizes investment in research, 
development and innovation across promising sectors in the UAE. Key sectors include financial 
technology, industry, health care, retail and e -comm erce, medical and hospital tourism, space and 
space tourism, supply chains agricultural technology, entertainment, broadcasting and games, 
logistics, education, renewable energy, ICT sector, water technology, genetics and smart mobility.  
 
Question:  
28. Are there any tax incentives offered to attract investments under this Agenda?  
 
The UAE has succeeded in providing an attractive environment to investors by maintaining the non -
imposition of taxes on investors during previous years, with the exce ption of the selective tax that 
targets a limited number of goods. The UAE has recently approved a corporate profit tax of 9%, 
which will be implemented starting June 1, 2023. It should be noted that 9% is amongst the lowest 
rates in the world, while about  80% of the countries impose corporate tax exceeding 25%. This 
should be considered as a comparative advantage of the UAE.  
 
29. Does lowering the tax rate involve review/reduction of the tax incentives as well?  
Please refer to the answer for question 2.  
 
Page 14  
10.2 UAE Investment Framework  
10.8. The new law allows for 100% foreign ownership of companies in the UAE with the exception 
of some activities of strategic importance to the UAE. Enabling foreigners to establish and fully own 
companies in the UAE will greatly increase not only the flows of foreign investments from abroad, 
but also by foreign residents in the country, as these amendments allow full freedom for investors 
to manage and operate private investments. It is also worth noting that supporti ng regulations to 
the new law are expected in 2022, providing further upgrades and enhancements to the corporate 
environment.  
 
Question :  
30. In what way does the new law support domestic economic growth as well as 
economic competitiveness in the UAE? Does it lessen the privileges that were 
domestically enjoyed previously?  
 
The amendments made to the new law represent a qualitative leap in developing the investment 
environment in a way that enhances the country 's regional and international position as a centre for 
investment and trade within the framework of the UAE government 's constant endeavour to provide 
an excellent environment for doing business, and to develop the national economic system and raise 
it to new levels of excellence and leadership. It contrib utes to promoting rapid recovery and 
economic growth in the country in the short term, as well as moving to new models of economic 
development that are in line with the UAE 's vision for the future. As this will contribute to enhancing 
the competitiveness o f the national economy in the face of regional and international changes and 
facing challenges and generating opportunities constantly, which necessitated the need for more 
open economic policies and attractive for investments to enable the ability of the national economy 
to face challenges and constantly generate opportunities, adapt to changes and benefit from them, WT/TPR/M/423/Add.1  
 
- 115 - 
 
  and through that the UAE became It has a fertile legislative environment for establishing businesses 
and projects, in an unprecedented manner  as it was before the amendments.  
 
The new law will also contribute to enhancing the openness of the business climate in the country 
and increasing its competitiveness to attract more foreign investments in the new economic sectors 
and developing skills an d human cadres, as well as increasing the confidence of foreign investors, 
and providing a greater opportunity to establish real partnerships between the national investor and 
the foreign investor.  
 
It is expected that these amendments will have far -reachi ng effects on the flows and quality of 
foreign and local investments and the overall process of economic growth in its various dimensions 
in the country, given that the new amendments aim to achieve an increase in the number of 
companies operating in the c ountry to reach one million companies within the next ten years, noting 
that the UAE is currently embracing what Approximately three hundred thousand companies 
distributed over all legal forms of companies.  
 
As allowing foreigners to establish and own comp anies by 100% will greatly increase not only the 
flows of foreign investments from abroad, but also by foreign residents in the country, as the new 
law allows full freedom for investors to manage and operate their investments, as these amendments 
will not only attract large companies and huge investments, but it will also encourage individual 
investors and many residents to invest, especially in the small and medium enterprises sector, which 
is an essential part in production chains, and investors will have  a strong incentive to enter into 
long-term investments in vital sectors of the national economy such as industry manufacturing, 
high-tech industries, digital economy, leisure industries, which will lead to enhancing competition in 
the market between exist ing local companies and companies with foreign capital, and this will also 
contribute to more partnerships or mergers and acquisitions, which will improve the quality of 
investments and contribute to accelerating and sustaining the economic growth process.  
 
The new law will also have the role of increasing the productivity of national companies and 
increasing their competitiveness in the local and global markets, preserving the opportunities and 
advantages of small and medium -sized companies owned by citizens, accelerating the pace of the 
transformation of small, medium and family companies into joint stock companies listed in the 
financial markets to obtain public financing, and developing the market for risk - based capital 
activities.  
 
31. What are the i ncentives given to the foreign investors once they own 100% or 
majority of the Emirati company?  
 
Licensed companies, whether they are wholly owned by foreign investors or their partners, shall be 
treated as national companies within the limits permitted by  the legislation in force in the country 
and the international agreements to which the country is a party. In addition to making financial 
transfers outside the country for the proceeds of the investment project, including: annual net 
profits, the proceeds  of liquidation or the sale of all or part of the investment project, and funds 
obtained from settling disputes related to the project, employees also have the right to transfer their 
salaries and entitlements outside the country, to allow the admission of  a partner or a number of 
partners, to transfer ownership to a new investor, to amend the articles of association or articles of 
association, and to change the legal form of the company, in addition to merger, acquisition or 
liquidation.  
 
Page 15  
10 – UAE Investment Framework  
10.12. The current list of activities with a strategic impact includes seven activities, six of which may 
be partially held by a foreign investor in accordance with certain controls and approvals set by the 
regulatory authority for  each activity. These activities are:  
 
• Security and defense activities and activities of a military nature. Conducting business in 
under these activities is subject to the approval and regulatory controls of the Ministry of 
Defense or the Ministry of Inter ior, depending on the nature of the activity;  
• Onshore (and excluding the DIFC/ADGM) activities of banks, exchange houses, finance 
companies, and insurance activities. Conducting business in under these activities is 
subject to the approval and regulation o f the Central Bank of the United Arab Emirates;  WT/TPR/M/423/Add.1  
 
- 116 - 
 
  • Printing of currency notes, subject to the approval and regulation of the Central Bank of 
the United Arab Emirates;  
• Telecommunications activities, subject to the approval and regulation of the 
Telecommunicati ons Regulatory Authority and the Digital Government;  
• Hajj and Umrah services, subject to the approval and regulation of the General Authority 
for Islamic Affairs and Endowments;  
• Holy Quran memorization centers, which are subject to the approval and regulat ion of the 
General Authority for Islamic Affairs and Endowments; and,  
• As for the seventh activity, which relates to the field of fisheries, only UAE nationals may 
participate in such businesses as shareholders.  
 
Question:  
32. What is the status of the manufact uring sector in the UAE? Has it been fully 
liberalised or do specific sub -sectors remain regulated?  
 
The manufacturing sector is considered one of the sectors targeted to attract foreign investments, 
as according to the recently issued commercial companie s law, the manufacturing sector is generally 
considered completely liberated before full ownership by the foreign investor, and there are no sub -
sectors restricted to the full ownership of the foreign investor except for those sub -sectors related 
to any of  the six sectors of strategic impact, such as the military industries, the currency industry, 
and others. Despite this restriction, the foreign investor may have full ownership in these sectors, 
taking into account the conditions, requirements and controls  of the government agencies 
supervising the regulation of these sectors.  
 
Page 15  
Recent Economic Developments  
1.11.  The authorities implemented several policies to offset the impact of the COVID -19 pandemic. 
The Central Bank announced in March 2020 a comprehensive Targeted Economic Support Scheme 
(TESS) for banks and financial institutions of AED 100 billion (AED 50 billion collateralized loans at 
zero-cost liquidity facility to all banks and finance companies operating in the UAE, and AED  50 billion 
freed up from banks' capital buffers). The scheme was expanded the following month to reach AED 
256 billion. The TESS also cut by half the required reserve ratio to 7% on demand deposits, freeing 
up about AED 61 billion of liquidity for banks, and reducing their liquidity requirements. Additionally, 
the TESS supported micro, small and medium -sized enterprises by encouraging banks to help small 
businesses with payment deferrals and access to new credit lines. As of early 2021, the loan deferral 
progr amme benefited more than 300,000 individuals, close to 10,000 small and medium -sized 
enterprises (SMEs), and more than 1,500 corporations. The loan deferral programme was expected 
to end in December 2021, while financial institutions will keep access to co llateralized loans and the 
zero-cost liquidity facility until mid -2022. 
 
Question:  
33. What are the loan incentives provided since the end of the "loan deferral 
programme " in Dec -2021?  
 
The Central Bank of the UAE is extending support measures aimed at helping  lenders mitigate the 
effects of the Covid -19 pandemic by six months until mid -2022 to back the country 's continued 
economic recovery.  
 
Page 16  
12 PROGRESS AND FUTURE DIRECTION OF THE UAE  
12.2.2  Hydrogen Leadership Roadmap  
12.7 The UAE launched the "Hydrogen Leadership Roadmap" in 2021, targeting a 25% global market 
share of low carbon hydrogen by 2030. For the UAE, hydrogen is expected to be a key enabler of 
the "UAE Net Zero by 2050 Strategic Initiative". The unveiling of the Hydrogen Leadership Roadmap 
came during the UN Climate Conference (COP26) in Glasgow.  
12.8. The UAE became the first country in the Middle East and North Africa region to announce a 
net zero strategic initiative by 2050 in line with the 2015 Paris Agr eement. The Net Zero Initiative 
focuses creating a vibrant ecosystem transiting towards a new model of sustainable economic growth WT/TPR/M/423/Add.1  
 
- 117 - 
 
  that leverages research, development, innovation, and clean technology in many different key 
sectors including energy, econom y, industry, infrastructure, transport, waste, agriculture, and the 
environment.  
 
Question:  
34. How does the government manage to get more investments in low -carbon 
Hydrogen? Who are the main players in the country?  
 
Projects as we engage private companies to  be part of these projects initiated by the government. 
As a government, we engage a number of entities from the federal level  to take the lead and the 
discussion with the private sectors. As well, we engage international partners through bilateral MOU. 
Please refer to the answer for question 24.  
 
35. How can the current ecosystem contribute to the new model of sustainable 
economic growth?  
 
We believe ecosystems provide extensive benefits for supporting and enriching people's wellbeing. 
Investing in ecosystems can bring both local and global benefits providing the dual goal of supporting 
local communities, helping them to adapt climate change , as well, mitigate global climate impacts. 
In UAE we implement the concept of green economy to ensure economic system conserve natural 
resources through balancing growth and equity. A part of that, climate modeling for UAE is getting 
developed to assist a nd understand future scenarios resulted from climate change impact and 
measure effectiveness of current actions to adapt climate impact and reserve our ecosystem.  
 
36. What kind of fiscal and non -fiscal incentives to be considered for those companies 
involved in low carbon Hydrogen?  
 
It depends on the bilateral discussion and agreement between both the countries. As UAE, our 
mandate is to ensure that we develop an attra ctive infrastructure to attract investors, not limited to 
fiscal and non -fiscal incentives.  
 
37. Why this initiative is crucial for UAE government?  
 
The UAE is diversifying its economy away from hydrocarbon. Therefore, climate change is considered 
a priority a genda for the UAE, and we are committed to the Paris Agreement. Like other countries 
in the world, we will be affected by climate change, and we are proud to be taking these bold steps. 
We believe that development in the production of hydrogen is a key ele ment and opportunity towards 
diversifying the energy mix. We see that hydrogen projects will contribute to UAE journey towards 
emission reduction and sustainable economic growth.  
 
38. Please share the business arrangements (in terms of equity, etc.) to be off ered to 
potential investors from overseas in low carbon Hydrogen Production in UAE?  
 
The Commercial Companies Law allows foreign investors 100% ownership in all economic sectors, 
therefore its liberalized.  
 
Page 17  
1.2.1 Fiscal Policy  
1.14. A noteworthy measure during the review period was the introduction of the 5% VAT in 2018. 
The authorities agreed that 30% of collected VAT revenue will be allocated to the Federal 
Government and the rest to emirate governments.36 The authorities indicate tha t they do not intend 
to raise the VAT in the upcoming budget cycle (2022 -26). In addition, an excise tax on harmful 
goods was introduced in 2017 (see Section 3.1.4 for further information on the VAT and excise 
taxes).37 At the same time, a package of initi atives to foster investments and growth in late 2018 
and beyond was introduced in line with the Vision 2021 strategy (Section 2.1) by Abu Dhabi and 
Dubai.  
 
Question : 
39. Is there  a plan or discussion to review the VAT rate?  
 
The UAE continues to monitor and re view of the fiscal policies that will enable the economic growth 
of the UAE.  WT/TPR/M/423/Add.1  
 
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  Page 17  
12.3.2 Artificial Intelligence  
12.20. The UAE Strategy for Artificial Intelligence (AI) aims to fast -track AI adoption in the UAE and 
enable the country to become a leading hub for AI as well as an exporter of AI technology by 2031.  
12.21. The UAE Cabinet recently formed the UAE Council for Artificial Intelligence tasked with 
proposing policies to create an AI -friendly ecosystem in the UAE, encouraging advanced research in 
the sector and promoting collaboration between the public and private sectors.  
 
Question :  
40. Are there  any specific incentive/funding/economic areas focusing on AI?  
41. If yes, what are the requirements to be eligible?  
 
Kindly refer to the official website for further information on the AI: https://ai.gov.ae/ . 
 
Page 17  
12.3.2 Artificial Intelligence  
12.22 Most recently, the UAE launched the Mohamed Bin Zayed University of Artificial Intelligence, 
a graduate -level institution offering MSc and PhD programs in AI.  
 
Question :  
42. Are there any plans for collaborations with other international institutions?  
 
Yes. Further information on the website https://mbzuai.ac.ae/about  and contact information for such 
requests can be found here info@mbzuai.ac.ae .  
 
Page 18  
12.5 Small and Medium Enterprises  
12.30. Small and Mediu m Enterprises (SMEs) and are an important part of the UAE economy, 
accounting for 98% of businesses in the UAE. According to the 2020 MENA Venture Investment 
Report, the UAE attracted 61% (USD 577 million) of the total inward venture funding in the MENA 
region, of which 42% was from international investors.  
12.31. The UAE Entrepreneurship Strategy, launched in 2021, aims to empower entrepreneurs and 
strengthen the UAE's startup ecosystem by establishing accelerator programs, enabling access to 
investor net works and funding, and providing support in areas such as business set -up procedures 
and residency visas.  
12.32. As part of these efforts, the UAE launched "The Entrepreneurship Nation", a nation -wide 
initiative to support UAE -based startups and SMEs with  the aim of graduating 20 unicorns within the 
next 10 years.  
 
Question :  
43. Please share further insights on the mechanism, components, institutional set -ups 
as well as qualifying criteria for the accelerator programs and investor networks 
and funding.  
 
Each accelerator programs has its own criteria.  
- DFF: https://www.dubaifuture.ae/ . 
- Hub71: https://hub71.com/ . 
 
44. Currently, what are the priority sectors under The Entrepreneurship Nation 
initiative?  
 
"The Entrepreneurial Nation " is an overarching initiative launched by the government to boost 
entrepreneurship throughout the life -stage of individuals and companies. It compromises three main 
pillars:  
 
• SkillUp: focuses  primarily on cultivating the entrepreneurship mindset and skills across all 
segments of the society including amongst others students in schools and colleges, moms 
at home, retirees, government sector employees.  
• StartUp: offers incentives, products, and s ervices to support entrepreneurs at the early 
stage of their business. This includes a partnership with Emirates Development Bank to 
open bank accounts within a mere 48 hours.  WT/TPR/M/423/Add.1  
 
- 119 - 
 
  • ScaleUp: supports well established startups who are ready to take on their scale  up 
journey through five main tracks:  
o Digitization: consultation and preferential offers for goods and services are made 
available to accelerate startups move to be a digital company – be it at front or 
back end including data sciece analytics and Artifici al Intelligence tools . 
 
Page 18  
12.6 Health  
12.35. During the pandemic, health authorities were able to conduct near 20 million examinations 
for a country whose population does not exceed 10 million people. Thanks to the integrated 
healthsystem, the UAE ranked first in the Arab world and 11th globally in the health system's 
readiness to confront the COVID -19 pandemic. The country also contributed significantly to 
international efforts in facilitating the effective distribution of COVID -19 vaccines.  
 
Question :  
45. How does UAE coordinate between 7 different states on Covid -19 cases 
management, data monitoring, data -sharing and federal preventive measures with 
autonomous jurisdiction with overlapping authorities?  
 
Both National Emergency Crisis and Disasters Management Authority (NCEMA) and Ministry of Health 
and Prevention take the lead in managing COVID -19, in coordination with the relevant federal and 
local authorities.  
 
a. Does UAE develop certain data management levers and retrospective jurisdi ction 
pillars in moulding an integrated healthcare management system?  
 
There is an ongoing process to develop integrated health care system.  
 
b. How does UAE incorporate private players to play an active role in overall 
healthcare measures against Covid -19? Any new financial scheme to cover general 
losses and claims?  
 
The UAE government has partnered with the business community to mitigate the risks of COVID -19 
in many areas, such as ensuring the availability of hospital wards and ICUs, command control ce nter, 
hotels for the quarantine purposes, production of PPEs, etc.  
 
46. What is UAE 's approach in stimulating public vaccine acceptance and steps 
ensuring the administering of vaccines to citizens, non -citizens including tourist 
and immigrants?  
 
Offering free  of charge vaccine, dedicating space and centers across the UAE, providing variety of 
vaccines available, intensive awareness campaign, etc.  
 
Page 19  
12.7 Tourism 12.37. The "Next Fifty Plan" for the tourism sector, launched in 2020, aims to increase 
the sector's contribution to the UAE GDP by 15% and increasing the number of hotel guests to 
40 million annually as compared to 27 million guests currently.  
 
Question :  
47. How does Covid -19 pandemic impact the overall "Next Fifty Plan " inventories and 
what are the remedial strategy to address it?  
 
Strong reform efforts are underway with the ambitious UAE next 50 Strategy. Recent reforms to 
promote private sector growth and development are important to strengthen non -oil growth, boost 
productivity, and attract foreign investment. Non -oil growth is expected to accelerate to 3.4 % in 
2022, boosted by Expo 2020 and reform momentum, and to improve further over the medium -term 
with increased foreign investment and the benefit of announced structural reforms.  
 
48. How does UAE plan to build recovery and rebound phase for international tourism 
segment and achieve the 2030 goals?  WT/TPR/M/423/Add.1  
 
- 120 - 
 
  The UAE is looking to achieve this by focusing various levers including:  
• - International tourism: the UAE will continue to promote its bran d and its sub -brands to 
the benefit of increasing tourism inflow into the country  
• - Domestic tourism: the UAE launched the UAE strategy for domestic tourism in 2020 and 
aims to increase domestic tourism contribution from current 23% and achieve a greater 
balance between domestic and international tourism.  
• - Tourism governance: the UAE aims to maximize governance and increase transparency 
by implementing and investing into key statistics projects. The aim is for UAE to increase 
availability of data that su pports and enhances tourism investments in the country  
• - Human capital development: The UAE aims to increase UAE nationals ' participation in 
the tourism sector by increasing interest in the sector and implementing projects and 
initiatives aimed at increasi ng interest in the sector specifically among the UAE Nationals. 
In addition, the UAE will work towards increasing SMEs participation in the sector and 
enabling further innovation and creativity in the sector.  
 
SECRETARIAT REPORT  
 
Page 9  
SUMMARY  
23. The UAE is not a signatory to the Agreement on Government Procurement. Cabinet Resolution 
No. 4 of 2019 is the main law regulating government procurement at the federal level. It aims to 
unify procedures, reduce costs, and align the procurement system with  international best practices. 
Under the legislation, a price preference of 10% is granted to: (i) SMEs with up to AED 10 million in 
capital that receive support under federal and local laws; (ii) green companies; and (iii) green goods 
and services produce d in the UAE. Moreover, 10% of federal procurement value is set aside for 
SMEs. Currently, a digital Government Procurement Platform is being developed to offer more 
flexibility in procurement processes, streamline procedures, and incentivize the participa tion of SMEs 
in federal procurement. At the emirate level, local laws also provide for price preferences and 
set-asides for SMEs. Under the National Value -Added Program, launched in September 2021, 
suppliers that achieve the highest scores in national valu e-added will be granted preference in 
tenders by federal entities and major national companies.  
 
Question : 
49. Please share the reasons for not joining the GPA.  
 
So far, the UAE has no intent to adhere to the WTO GP, as the government procurements legal 
regim e in the UAE is dual, federal and local/emirate level, which require a time -consuming process 
of consultation and negotiation between the federal government and the local governments, before 
reaching the phase of identifying the level of commitments requir ed by the WTO GP. Nevertheless, 
a government procurement chapter is already included in the GCC FTAs with Singapore and EFTA, 
which would constitute one of the elements to take into account, should the UAE decide to consider 
its possible adhesion to the WT O GP.  
 
Page 11  
SUMMARY  
35. The authorities aim to establish the UAE as a regional medical hub and to increasingly attract 
medical tourism. Between 2015 and 2019, the number of medical tourists increased from nearly 
300,000 to around 350,000. Most healthcare service providers are private, and many are part of 
international firms. They often collaborate with state -owned providers, which usually operate the 
largest hospitals and account for a large share of total available beds. The federal authoritie s revised 
legislation concerning private health facilities, health professionals, and medical products during the 
review period. Emirate -level health authorities (where they exist) accredit and license medical 
professionals and medical facilities in line w ith emirate -level procedures that broadly follow unified 
qualification requirements at the federal level.  
 
Question :  
50. How many times has the UAE reviewed the unified qualification requirements at 
the federal level?  WT/TPR/M/423/Add.1  
 
- 121 - 
 
  Such reviews are done as required.  
 
51. What  type of qualification/accreditation requirements are being imposed by the 
Federal Authorities? (Please list down).  
 
Further information can be found in the link https://mohap.gov.ae/en/services/ . 
 
52. Are there plans to impose regulations such as quotas or levies on international 
medical firms?   
 
No. 
 
Page 14  
1.1 Main Features of the Economy  
1.6. The UAE's economy is highly reliant on foreign workers, as immigrants made up 87.9% of the 
total population in 2019."19 As most foreign workers are men, men represent a much larger share 
of the total population than women, and thus working women represent only 15% of the total labour 
force.20 Employment data show differences between occupation of citizens and non -citizens and of 
men and women. More than 40% of working non -Emirati women are employed by private 
households, compared to 0.1% of working Emirati women.21 More than 80% of Emirati men and 
70% of Emirati women who participate in the labour force work for the  federal or local government. 
A small proportion works for the private sector, compared to 82% of working non -Emirati men and 
about half of working non -Emirati women. In September 2021, the Government introduced the 
target of having 10% of private sector j obs filled by nationals in 2026.  
 
Question:  
53. With regard to the target of having 10% of private sector jobs filled by nationals 
in 2026, please provide information on incentives or tax exemption provided, if 
any, to encourage the private sector to recruit nationals.  
 
The answer will be provided in due time.  
 
Page 30  
2 Trade and Investment Regimes  
2.1 General Framework  
2.30. At the core of most government plans is the transformation of the economy towards high -tech 
sectors, new technologies, and their application to the UAE economy as illustrated by the UAE 
Artificial Intelligence Strategy, the UAE Fourth Industrial Revolution Strategy, the UAE National 
Space Strategy, and the Talent Attraction and Retention Strategy, to name a f ew. Moreover, in 2021 
the Government launched the UAE Industrial Strategy (also called Operation 300bn), one of the 
main pillars of the UAE development agenda, which aims to raise the industrial sector's contribution 
to the GDP from AED 133 billion to AED 300 billion by 2031.  
 
Question : 
54. What  would be the specific incentives for software (SaaS), AI and cyber -security 
sectors to improve UAE 's capability to attract entrepreneurs and investments in 
these areas?  
 
The UAE unveiled the UAE Strategy for the Fourth Industrial Revolution.  The UAE Fourth Industrial 
Revolution is to become a leading global hub and an open lab for the Fourth Industrial Revolution 's 
applications.  The aims of the Fourth Industrial Revolution include the following:  
 
• Using bioengineer ing sciences and modern renewable energy technology, ensure future 
water and food security.  
• Adopt digital economy and cryptocurrency technologies in financial transactions and 
services to improve economic security.  
• Improve the use of satellite data in the development of future cities.  
• Develop advanced defense industries by enhancing national robotics and autonomous 
vehicle technology sectors.  WT/TPR/M/423/Add.1  
 
- 122 - 
 
  The UAE also has a National Cybersecurity Strategy aimed at building a secure and reliable cyber 
infrastructure that  allows citizens and residents to achieve their goals and businesses to develop.  The 
goals and aims of the National Cybersecurity Strategy of the UAE are as follows:  
 
• Putting in place a strong legal and regulatory framework to address all types of cybercri me, 
safeguard existing and developing technologies, and protect SMEs from the majority of 
cyber risks.  
• Creating a thriving cybersecurity ecosystem through:  
• Using the UAE 's AED 1.8 billion cybersecurity industry and the MENA region 's 
AED 18 billion cybersec urity market.  
• Encouraging professionals and students to seek a career in cybersecurity, building critical 
cybersecurity capabilities, and establishing a competitive ecosystem of cybersecurity 
training providers.  
• Promoting cybersecurity citizen awareness by  educating citizens about the dangers of 
cyberspace, changing citizen mindsets to conduct cyber hygiene, and encouraging 
institutions to share cyber awareness.  
• Motivating organizations to drive cybersecurity programs, inspiring entrepreneurs to 
innovate in  cybersecurity, funding cutting -edge research conducted by academic 
institutions, and driving students to seek cybersecurity professions through a national 
awards program.  
In summary, based on the above we believe that both strategies (National Cybersecuri ty Strategy, 
and the UAE Fourth Industrial Revolution) will contribute to motivating all sectors to attract 
entrepreneurs and investments, including within software, AI and cyber -security.  
 
Page 35  
2.3.2 Regional and preferential agreements  
2.3.2.1 Gulf Cooperation Council (GCC)  
2.39. As stipulated in the 2001 Economic Agreement, GCC member States collectively negotiate 
trade and economic agreements with third parties. So far, the GCC has concluded a regional trade 
agreement with Singapore, and an ag reement with the member States of the European Free Trade 
Association (EFTA).  
 
Question : 
55. Please  share whether there are any other regional trade agreements under 
discussion for UAE/GCC, in addition to GSFTA, GCC -EFTA and PAFTA.  
 
The UAE is party to the negotiations within the GCC framework with the following countries  China, 
Pakistan, Australia, New  Zealand and United Kingdom.  
 
Question :  
56. How many FTAs have been signed by the UAE that is geared towards the 
 liberalization of various services sub -sectors and are beyond GATS commitment?  
 
In addition to the GCC - EFTA and GCC-Singapore, the UAE has signed a comprehensive Economic 
partnership agreement with India which comprises specific commitments and it is considered WTO 
plus .  
 
Page 35  
2.3.2.2 GCC -Singapore Free Trade Agreement (GSFTA)  
2.40. The GSFTA entered into force  in September 2013 and was notified to the WTO in 2015 under 
the Enabling Clause and GATS Article V.7(a). The Agreement covers trade in goods, customs 
procedures, rules of origin, technical regulations and standards, trade in services, government 
procureme nt, intellectual property, electronic commerce, movement of natural persons, and dispute 
settlement.  
2.41. Upon entry into force of the GSFTA, Singapore committed to apply duty -free treatment to all 
products originating in the GCC. The GCC member States a greed to the immediate elimination of WT/TPR/M/423/Add.1  
 
- 123 - 
 
  tariffs on 99% of their tariff lines for imports originating in Singapore, with most of the remaining 
tariffs to be removed five years after the entry into force of the Agreement. Certain goods were 
excluded from the t ariff elimination. In services, both parties committed to liberalize various sectors 
beyond their GATS commitments. Among the services sectors covered by the GSFTA are business, 
professional, communication, construction and engineering, distribution, finan cial, transport, 
tourism, health -related, and education services. The parties agreed to negotiate investment issues 
at a later stage.  
 
Question:  
56. How many FTAs have been signed by the UAE that is geared towards the 
liberalization of various services sub -sectors and are beyond GATS commitment?  
 
One with India.  
 
Page 38  
Box 2.2 National Action Agenda for Foreign Direct Investment  
Inward FDI  
Pillars:  
1. Enhancing the attractiveness of the UAE's investment environment  
2. Attracting foreign investment from targeted countries  
3. Attracting foreign investment in specific and targeted sectors  
Target sectors:  
Financial technology, industry, healthcar e, retail and e -commerce markets, medical and wellness tourism, 
aerospace and space tourism, supply chains, agricultural technology, entertainment, broadcasting and games, 
logistics, education, renewable energy, information and communication technology (IC T), water technology, 
genetics, and intelligent mobility  
Outward FDI  
Pillars:  
1. Strengthening the international presence of the UAE through the leadership of Emirati companies abroad  
2. Directing Emirati investments to targeted countries and sectors  
3. Supporting and protecting the interests of Emirati investors abroad  
Target sectors:  
Blockchain, robotics, smart buildings, renewable energy generation/water supply, electronic 
healthcare/pharmaceuticals, cyber security, education technology, carbon capture technology, sustainable 
transportation, Internet of Things and se nsors, 3D printing, consumer companies, housing and adult care 
organizations, health facilities, treatments and devices, G5 infrastructure, transportation, agricultural 
technology, augmented/virtual reality, artificial intelligence, e -commerce platforms, f intech, subscription 
based products/digital content, and sustainability in food consumption  
 
Question : 
57. Aerospace  is one of the targeted industries under this policy. What are the main 
incentives, fiscal and non -fiscal, for FDI in aerostructure and maintenance, repair 
and overhaul (MRO) projects?  
 
The UAE has succeeded in providing a unique advantage to investors and  the business sector, by 
maintaining the non -imposition of taxes during previous years, with the exception of the selective 
tax that targets a limited number of goods, at a time when taxes in the countries of the world were 
witnessing gradual increases ann ually, and this point was in the interest of The investment 
environment in the UAE, where the UAE recently approved a corporate profit tax, which will start 
imposing a tax on corporate profits at a rate of 9% as of June 1, 2023, the corporate tax policy 
adopted by the UAE also reflects the principles recognized within the best international practices, 
and the system has been developed taking into account reducing the burden of compliance on 
business, noting that 9% is the lowest rate imposed in a country, c ompared to 80% of countries in 
the world whose taxes exceed 25%, and this may be considered a competitive advantage in which 
the UAE 's investment environment will maintain its attractiveness.  
 WT/TPR/M/423/Add.1  
 
- 124 - 
 
  As for the activities of aircraft structures, maintenance, repa ir and renewal (MRO), these activities 
are considered industrial activities and the same applies to the rest of the activities. The Ministry of 
Industry and Advanced Technology also provides a package of incentives in cooperation with 
partners to support i nvestment and for industrial and technological companies in basic areas, such 
as providing tariffs Strategic and competitive energy for priority sectors in the industrial sector, such 
as exemption from customs duties on investments and production inputs fo r the industrial sector, 
such as machinery, raw materials and others.  
 
In addition, there are many projects and initiatives related to the space sector, as follows:  
 
• Notable Space Ventures in the UAE  : 
o Emirati Interplanetary Mission – 2028 
o Emirates Mars Mission (Hope Probe)  
o Emirates Lunar Mission – 2024: The UAE aims to develop a lunar rover in the UAE 
and send it to the moon by 2024, The aim of the mission is to study various aspects 
such as thermal properties of the lunar surface and the formation and components 
of the lunar soil, The project aims to pave the way for discoveries that can contribute 
to the development of science and specialised high -precision technologies in the 
space sector.  
o The Mars 2117 Programme: The Mars 2117 Programme  aims to establish the 
first human settlement on Mars in the next century, The project aims to build the 
knowledge and scientific capabilities that will enable the UAE to build the 
Mars Science City and explore Mars to address the challenges of food, water , and 
energy security on Earth.  
 
• Initiatives for the Growth of Space in the UAE:  
o Space Economic Zones Program.  
o National Space Strategy (NSS) 2030.  
o Space Investment Promotion Plan.  
o Mohammed Bin Rashid Space Centre Strategy 2021 -2031 
o National Space Programme . 
o UAE Astronaut Programme.  
 
58. What  are the main eligibility criteria and period for these incentives to be 
approved?  
 
None.  
 
59. What  are the incentives provided for FDI specifically for tourism?  
 
In addition to the incentives granted by the Commercial Companies Law to investor 's allowing 100% 
ownership in all economic sectors, including the tourism sector, the United Arab Emirates launched 
multiple -entry Tourist Visas in May 2021 for all nationalities, valid for 5 years.  
 
The initiative enabl es tourists to enter several times on self -sponsorship and stay in the country for 
90 days on each visit, and it can be extended for another 90 days.  
The UAE accounted for more than a quarter of tourism FDI projects in the Middle East and Africa 
between 20 15 and 2019, and the UAE was the top destination in the region in terms of capital 
investment and job creation in the tourism group.  
 
Expectations indicate the growth of the tourism sector in the UAE:  
 
• Whereas, investment in the travel and tourism sector is expected to rise by 11% annually 
over the next ten years to reach $20.3 billion in 2027, or 11.2% of the total investment.  
• It is also expected that the number of branded hotels in the UAE will reach about 
126.8  thousand hotel keys by 2023. This r epresents an increase from about 98.6 thousand 
hotel keys in 2019.  
• Opening new hotels in the UAE, such as, The St. Regis Dubai, The Palm, Warner Bros. 
Hotel, Abu Dhabi, Intercontinental Mina Al Arab Hotel, Ras Al Khaimah, Mandarin Oriental, 
Wazel.  WT/TPR/M/423/Add.1  
 
- 125 - 
 
  There ar e many tourism engines in the UAE, as over the past 10 -15 years, the UAE government and 
state-owned companies have developed a range of tourist attractions to attract visitors from all over 
the world such as theme parks and games, museums and culture, tour ist attractions and places, In 
addition to the events organized by the UAE, which is another driver of tourism growth in the UAE, 
these events attract thousands of tourists such as Expo 2020, Dubai, Abu Dhabi Grand Prix, 
Abu Dhabi Grand Prix, Global Villag e, Dubai Free Zone Championships, Mubadala World Tennis 
Championships, Dubai Desert Classic.  
 
60. Does the UAE have a dedicated online portal that lists all incentives that can be 
referred by the investors?  
 
We are currently working on a guide that includes in detail all the incentives and benefits granted to 
the foreign investor, but you can visit the Grow in UAE page for more information about the 
investment environment in the UAE through the following link:  
https://www.moec.gov.ae/en/grow -in-uae. 
 
Page 38 (MIDA)  
2.54. The UAE's foreign investment regime is mainly governed by the Federal Commercial 
Companies Law (CCL)47, the Commercial Agencies Law, and the federal Industry Law. Within the 
frame work of federal legislation, each Emirate retains the authority to establish its own regulations 
on FDI, licensing procedures, and investment incentives. In September 2018, a new federal law on 
foreign investment (FDI Law) was enacted, paving the way for t he easing of ownership restrictions 
on FDI. In 2020, amendments to the CCL provided for further liberalization of the foreign investment 
regime. GCC nationals and GCC companies are exempted from FDI restrictions, provided they are 
not in partnership with a  non-GCC investor.  
 
Question : 
61. What  are the types of incentives offered by federal and each Emirates for 
investment in the aerospace industry (manufacturing and MRO)?  
 
In addition to the incentives granted by the Commercial Companies Law to allowing investors 100% 
ownership in all economic sectors, including the industrial sector, the UAE has succeeded in providing 
a unique advantage to investors and the business sector, by maintaining the non -imposition of taxes 
during previous years, with the except ion of the selective tax that targets a limited number. of 
goods, at a time when taxes in the countries of the world were witnessing gradual increases annually, 
and this point was in the interest of the investment environment in the UAE, as the UAE recentl y 
approved a corporate profit tax, which will start imposing a tax on corporate profits at a rate of 9% 
starting from the first of June 2023, the corporate tax policy adopted by the UAE reflects the 
principles recognized within the best international pract ices, and the system has been developed 
taking into account reducing the burden of compliance on business, noting that 9% is the lowest 
rate imposed in a country, compared to 80% of countries in the world that Its taxes exceed 25%, 
and this may be consider ed a competitive advantage in which the UAE 's investment environment 
will maintain its attractiveness.  
 
As for the aircraft manufacturing activity, these activities are considered industrial activities and the 
same applies to the rest of the activities. The Ministry of Industry and Advanced Technology also 
provides a package of incentives in cooperation with partners to support investment and for 
industrial and technological companies in basic areas, such as providing a strategic and competiti ve 
tariff for energy for priority sectors. In the industrial sector, such as exemption from customs duties 
on investments and production inputs for the industrial sector, such as machinery, raw materials 
and others.  
 
62. On FDI liberalisation, are foreign inve stors allowed to own 100% equity in 
aerospace projects?  
63. Are all targeted industries subjected to this liberalisation?  
 
The answer is for 6 2 & 63, The manufacturing sector is one of the sectors targeted to attract foreign 
investments, as according to the r ecently issued commercial companies law, the manufacturing 
sector is generally considered completely liberated before full ownership by the foreign investor, and 
there are no sub -sectors restricted to the full ownership of the foreign investor except for t hose 
sub-sectors related to any of the sectors With the six strategic impact, such as military industries 
and others, despite this restriction, the foreign investor may have full ownership in these sectors, WT/TPR/M/423/Add.1  
 
- 126 - 
 
  taking into account the conditions, requirements and controls of the government agencies 
supervising the regulation of these sectors.  
 
64. Is there  any difference in incentives treatment between domestic and foreign 
investments?  
 
The licensed companies, whether they are fully owned by foreign investors or t heir partners, shall 
be treated as national companies within the limits permitted by the legislation in force in the country 
and the international agreements to which the country is a party. In addition to making financial 
transfers outside the country for  the returns of the investment project, including: The net annual 
profits, the proceeds of the liquidation or the sale of all or part of the investment project, and the 
money obtained from settling disputes related to the project. The workers also have the  right to 
transfer their salaries and entitlements outside the state, and it is permissible to enter a partner or 
a number of partners, transfer ownership to a new investor, and amend the articles of association 
Or the articles of association, changing the  legal form of the company, in addition to a merger, 
acquisition or liquidation.  
 
Page 39  
2.4 Investment Regime  
2.58. A major amendment to the CCL was the abolishment of the general requirement for a UAE 
company to have 51% Emirati ownership, thus allowing foreign investors to establish without a local 
partner and own 100% of UAE companies in most economic sectors, except in certain activities 
deemed to have a "strategic impact".50 As required by Decree -Law No. 2651, on 30 May 2021, the 
Cabinet issu ed Resolution No. 55 of 2021 setting out a list of activities having a strategic impact. 
These activities are security, defence, and activities that have a military nature; banks, exchange 
houses, finance companies, insurance activities, and money printing ; telecommunications; 
pilgrimage (Hajj) and Umrah services; Qur'an memorization centres; and services related to 
fisheries.52 Investors wishing to engage in activities with a strategic impact must obtain prior 
approval from the relevant competent authoriti es, which may impose foreign ownership and board 
participation restrictions. In the case of services related to fisheries, only 100% UAE ownership is 
permitted.  
2.59. Other key amendments to the CCL were the removal of the obligation for branches and 
repre sentation offices of foreign companies to have a local service agent with 100% UAE ownership, 
and the abolishment of the requirement for the chairperson and the majority of the board of a JSC 
to be UAE nationals. The changes to the CCL also relate to, inte r alia, procedural aspects of general 
assembly meetings, amendment of articles of association, methods of settling disputes between 
partners, and flexibility in capital reduction requirements for public JSCs.  
 
Question:  
65. What  are the current and future impa cts identified by the UAE (domestic and 
international) pursuant to the abolishment of the general requirements?  
 
The amendments made to the new law represent a qualitative leap in developing the investment 
environment in a way that enhances the country 's regional and international position as a centre for 
investment and trade within the framework of the UAE government 's constant endeavour to provide 
an excellent environment for doing business, and to develop the national economic system and raise 
it to new  levels of excellence and leadership. It contributes to promoting rapid recovery and 
economic growth in the country in the short term, as well as moving to new models of economic 
development that are in line with the UAE 's vision for the future in the comi ng years and decades, 
as this will contribute to enhancing the competitiveness of the national economy in the face of 
regional and international changes and facing challenges and generating opportunities constantly, 
which necessitated the need for more ope n economic policies and attractive for investments to 
enable the ability of the national economy to face challenges and constantly generate opportunities, 
adapt to changes and benefit from them, and through that the UAE became It has a fertile legislative 
environment for establishing businesses and projects, in an unprecedented manner as it was before 
the amendments.  
 
The new law will also contribute to enhancing the openness of the business climate in the country 
and increasing its competitiveness to attract more foreign investments in the new economic sectors 
and developing skills and human cadres, as well as increasing the confidence of foreign investors, 
and providing a greater opportunity to establish real partnerships between th e national investor and 
the foreign investor.  WT/TPR/M/423/Add.1  
 
- 127 - 
 
  It is expected that these amendments will have far -reaching effects on the flows and quality of 
foreign and local investments and the overall process of economic growth in its various dimensions 
in the country,  given that the new amendments aim to achieve an increase in the number of 
companies operating in the country to reach one million companies within the next ten years, noting 
that the UAE is currently embracing what Approximately three hundred thousand com panies 
distributed over all legal forms of companies.  
 
As allowing foreigners to establish and own companies by 100% will greatly increase not only the 
flows of foreign investments from abroad, but also by foreign residents in the country, as the new 
law allows full freedom for investors to manage and operate their investments, as these amendments 
will not only attract large companies and huge investments, but it will also encourage individual 
investors and many residents to invest, especially in the s mall and medium enterprises sector, which 
is an essential part in production chains, and investors will have a strong incentive to enter into 
long-term investments in vital sectors of the national economy such as industry manufacturing, 
high-tech industrie s, digital economy, leisure industries, which will lead to enhancing competition in 
the market between existing local companies and companies with foreign capital, and this will also 
contribute to more partnerships or mergers and acquisitions, which will i mprove the quality of 
investments and contribute to accelerating and sustaining the economic growth process.  
 
The new law will also have the role of increasing the productivity of national companies and 
increasing their competitiveness in the local and glo bal markets, preserving the opportunities and 
advantages of small and medium -sized companies owned by citizens, accelerating the pace of the 
transformation of small, medium and family companies into joint stock companies listed in the 
financial markets to obtain public financing, and developing the market for risk - based capital 
activities.  
 
66. Despite  the amendments to the CCL, are there other limitations or restrictions 
imposed on the foreign investors for their investments in the UAE, apart from the 
excepti ons in certain activities deemed to have "strategic impact "? 
 
There are no additional restrictions imposed on the foreign investor to establish business within the 
UAE except for those stipulated within the provisions of the new Commercial Companies Law, a s at 
the federal level, Federal Decree -Law No. 32 of 2021 regarding commercial companies allowed the 
freedom to allow companies and investors of different nationalities the possibility of Full ownership 
in all sectors and economic activities, except for se ctors with strategic impact, the law also gave 
flexibility and authority to the local authorities in each emirate to determine specific percentages of 
citizens ' ownership in these activities, based on the provisions of Article 10 of the same law, and 
accor dingly, each emirate announced a list of activities available for full ownership by the foreign 
investor, and these lists were They are compatible with each other to a large extent, as coordination 
has taken place between them before announcing the lists f or each emirate.  
 
Page 40  
2.4 Investment Regime  
2.65. Licensed foreign investment companies are entitled to the same treatment as national 
companies to the extent permitted by national legislation and international agreements to which the 
UAE is a signat ory. Foreign companies may repatriate profits, the proceeds of the liquidation or sale 
of their investment, and those arising from the settlement of disputes relating to their investment. 
An FDI project may not be expropriated in whole or in part, except f or public interest and in exchange 
of fair compensation. A court judgement is required to confiscate, freeze, or restrict the funds of an 
FDI project. The right to benefit from any real estate allocated to an FDI project may not be 
cancelled, suspended, or  restricted except in the event of a violation of the license conditions.  
 
Question:  
67. Which  protection is granted to foreign investors under the ordinary expropriation 
regime?  
68. Which criteria are taken into consideration to set the value of an expropriation and 
what does a possible recourse imply?  
69. Are companies allowed to choose a neutral Tribuna l outside middle -east region for 
arbitration of commercial dispute?  
 WT/TPR/M/423/Add.1  
 
- 128 - 
 
  The following answer is for 6 7-68-69 
 
Licensed companies, whether wholly owned by foreign investors or their partners, shall be treated 
as national companies within the limits permitted by the legislation in force in the country and the 
international agreements to which the country is a party. The relevant legislation in force, and the 
New Commercial Companies Law also granted freedom to choose ways to resolve disputes between 
partners by  specifying these methods in the company 's articles of incorporation.  
 
Page 41  
2.4 Investment Regime  
2.69. As regards onshore investment, in addition to recent FDI liberalization measures, the 
authorities promote inward investments in high -tech industries including agriculture technology, the 
ICT sector, aerospace, FinTech, tourism, healthcare, and e -commerce. At the emirate level, 
investment facilitation and other administrative measures to attract FDI have been adopted in recent 
years. In 2017,  Dubai implemented an "instant licence" that investors can obtain in a matter of 
minutes without a registered lease agreement, and with a one -year validity. In 2018, Abu Dhabi 
introduced dual licences allowing free zone companies to operate outside the fre e zones and to 
participate in government tenders; in 2019, Abu Dhabi amended its real estate law to facilitate 
foreign ownership in designated investment areas. It also set up an investment office to execute a 
comprehensive strategy to attract FDI. In 2018 , the Emirate of Sharjah allowed foreigners to 
purchase property without a UAE resident visa on a 100 -year renewable land lease basis. In addition, 
to stimulate the economy and attract FDI, the Emirates of Dubai and Abu Dhabi implemented a 
range of incenti ves, including cutting fees on certain government services, waiving fines, allowing 
the payment of fees on instalments, and licensing businesses without physical locations for up to 
two years.  
 
Question :  
70. Please elaborate further about 'instant licence '. 
 
Please use the following information on Dubai Instant License; 
https://ded.ae/page/en/immediate_license . 
 
71. Are there  any fees imposed for applying 'instant licence '? 
 
The Fees applied for instant license is available on the following links; 
https://ded.ae/page/en/immediate_license . 
 
Page 41  
2.68. The UAE provides  incentives to foreign investments located in free zones across the country, 
where foreign companies are allowed to have 100% ownership and enjoy a number of benefits, 
including exemption from customs duties and commercial levies, easy access to transport 
infrastructure, provision of energy at cheap rates, and other administrative and support services 
(Section 3.3.1).  
 
Question : 
72. What  is the acceptance rate by the domestic and foreign enterprises towards the 
export investment promotion scheme and how is this reflected in UAE 's GDP?  
 
This export investment promotion scheme is no longer active.  
 
73. Does  UAE provide incentives to investors who move their businesses into UAE and 
if yes, what are the incentives provided to them?  
 
There are local level incentives in addition to what the bilateral investment treaties provides.  
74. Could  UAE elaborate on gas & electricity incentives provided in free zones? Will 
there be further energy incentives for industrial producers amid rising gas & 
electricity prices ? 
 
There is no gas and electricity incentives provided in free zones.  
 WT/TPR/M/423/Add.1  
 
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  Page 44  
3.1.1 Customs procedures, valuation, and requirements  
3.8. As of June 2021, 84 companies had been approved for the UAEO Program, among them 1 small 
and medium -sized enterprise (SME).11 During the first quarter of 2021, 76% of customs 
declarations at Dubai were  submitted by AEOs. According to the authorities, participants in the AEO 
scheme benefit overall from lower clearance times (estimated to be 90% shorter) and lower costs. 
Participation in the UAEO Program also facilitates imports in other countries as the authorities have 
signed mutual recognition agreements (MRAs) with the Republic of South Korea, the Kingdom of 
Saudi Arabia, and China. Other MRAs, for example with India and Indonesia, are under preparation.  
 
Question : 
75. What is the level of commitments of O ther Government Agencies (OGA) and Permit 
Issuing Agencies (PIA) in UAE in providing preferential benefits to AEO 
companies?  
 
UAE is working on expanding the AEO with Other Government Agencies as per the developments of 
the new AEO policy based on the international best practices which was included in the GCC AEO 
Policy.  
 
76. What  are the conditions or limitation for the importers to register as AEOs?  
 
As per the AEO Policy, it is not limited to a specific sector in the trade supply chain. The only conditio n 
is that the applicant needs to be compliant to the laws and procedures for at least 3 years (as per 
its risk management records in customs).  
 
77. What  are the amendments to laws or policies (if any) carried out in UAE to provide 
such preferential benefits?  
 
The GCC AEO Policy has been developed and the pilot program is expected to roll out in the 2nd half 
of 2022 (full implementation expected to be in beginning of 2023). It included the various changes 
regarding the expansion to include other agencies in put ting criteria 's and benefits, as well as the 
mutual recognition mechanism between the GCC members of their national accredited AEOs.  
 
78. The 3 MRA 's signed by UAE with partner countries are bilateral in nature, does UAE 
have any intentions to negotiate and si gn multilateral or regional MRAs?  
 
The UAE as part of the GCC have a multilateral MRA between the GCC as per the new GCC AEO 
Policy. Other AEO MRA 's are being discussed with various partners and are under the process or 
under discussion after the finalizat ion of the Customs Mutual Assistance Agreement which is 
considered the chapeau for AEO MRA to ensure exchange of information between the Customs 
administrations.  
 
79. How effective and efficient are the AEO Programme in movement of goods and how 
receptive are  the companies in UAE towards the programme?  
 
Up to date, there have been 99 accredited companies in the UAE AEO Program with more in the 
pipeline to be accredited. We work closely with the private sector to review the benefits and it has 
been very positiv e as per the survey replied by the private sectors in the AEO program. On average 
the time release study indicates that time for clearance is reduced on average by 90%.  
 
Page 51  
3.1.5 Import prohibitions, restrictions, and licensing  
3.28. Pre-shipment inspection requirements for products and countries of origin are in place based 
on risk management criteria.  
 
Question : 
80. What are the risk management criteria and parameters in determining such 
criteria?  
 
The UAE uses intelligence -based risk ma nagement and criteria to assist in the decision making of 
determining high or low risk products. Since such risk management criteria are sensitive to ensure 
the security of the international trade supply chain, it could not be shared (certain criteria 's could WT/TPR/M/423/Add.1  
 
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  only be shared between the Customs administrations directly to support each other 's risk 
management and international supply chain).  
 
Page 52 -53  
3.2.2 Taxes, charges, and levies  
3.37 VAT Agreement are VAT zero -rated, while exports to free zones remai n liable for VAT.37 For 
trade of goods among GCC member States implementing the Agreement, an exporter has to retain 
documentation confirming such movement of goods (i.e. the statistical customs declaration). Exports 
are exempt from excise tax.38 The autho rities indicate that the exporting fee for scrap metal 
introduced in 2004 is not applied.  
 
Question:  
81. Please elaborate on the reforms carried out on the national tax system and its 
relation in increasing revenue collection.  
 
UAE is working on the improvement of National Tax systems to ensure that tax payers comply with 
the tax legislation as well as easing the process of the payments . 
 
82. Does  UAE adopt the medium -term revenue strategy (MTRS) in formulating a high -
level road map of tax system reform?  
 
Yes. 
 
83. If yes, what are the MTRS and their effectiveness in increasing tax revenue?  
 
UAE have announced the introduction of corporate tax from June 2023.  
 
84. What is the basis normally used in considering tax exemptions applications, if any?  
 
Details on the tax exemptions application can be found of the following link:  
https://www.mof.gov.ae/ar/Pages/default.aspx . 
 
3.3.1 Incentives and free zones  
3.45. Over the reporting period, there were no m ajor changes to the tax framework in the UAE other 
than the introduction of VAT and excise taxes described above. Corporate income taxes are regulated 
at the emirate level, with only enterprises engaged in exploration and production of oil and gas, as 
well as branches of foreign banks, falling under a federal corporate tax. According to the authorities, 
the introduction of a federal -level tax regime is still under study. Service charges levied at the 
municipal level, in contrast, vary among the Emirates, wh ile a number of federal fees were removed 
as part of the Federal Fee Review.  
 
Question : 
85. Please  elaborate more (only pertinent points) on the federal -level tax regime 
which is being mooted.  
 
The MoF announcement on the introduction of the CT comes as part of its mandate to diversify its 
revenue base. The statement in the question is not accurate as no federal corporate taxes exist at 
this point. To clarify, the current corporate tax is imposed  by local emirates on the oil and gas sector 
and on foreign banks in certain emirates. These taxes are local and are not considered Federal.  
 
86. How would this new law change the tax scenario in UAE?  
 
We foresee that the introduction of CT would support the f ederal government 's objectives in creating 
sustainable sources of revenue as well as support the UAE in complying with the international tax 
standards set by the relevant intl. organizations. The proposed CT structure in the UAE would enable 
it to maintain  its competitiveness as well as comply with the BEPS 2.0 project by the OECD.  
 
87. Does  this mean the current taxation system will be massively restructured?  
 
No, we do not perceive the introduction the of CT in its current proposed structure as a massive 
restructuring of the tax system.  
 WT/TPR/M/423/Add.1  
 
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  Page 54  
Export finance, insurance, and guarantees  
3.44. Export finance in the form of buyer credit facilities to firms across the UAE is provided by the 
Abu Dhabi Exports Office (ADEX), which was established by the Abu Dhabi Fund for Development 
(ADFD) in 2019. It extends loans and guarantees to overseas buyers (public and private) with the 
objective of encouraging the exports of goods and services made in the UAE and opening new 
markets for UAE exporters. ADEX was estab lished to encourage UAE companies to pursue export 
opportunities, protecting them from delayed and non -payment risk, offer buyers of UAE goods and 
services financial solutions that will ease their cash flow, and enhance competitiveness of UAE goods 
and ser vices.  
 
Question : 
88. What  are the key terms (i.e. maturity, rates, etc.) of export financing provided by 
ADEX? Is it limited to residence in Free Zone?  
 
The UAE confirm that the Abu Dhabi Exports Office (ADEX) programs are not limited to Free Zones 
but the pr ograms are meant to be provided regardless of the activity or location of the concerned 
company.  
 
The ADEX web site provides details about the products and the related terms and conditions. Further 
information can be obtained through the following link : 
https://www.adfd.ae/english/adex/Pages/home.aspx#terms . 
 
Page 55  
3.47. Key incentives include an exemption of corporate income taxes up to 50 years, a benefit that 
is renewable, no personal income taxes for employees of firms established in these zones, no 
restrictions on the repatriation of capital and profits, tax -free imports into the zones (taxes are 
payable when goods are exported from free zones to the regular cus toms territory), and simplified 
or facilitated licensing procedures. Authorities managing the free zones support investors in 
establishing legal entities such as free zone establishments (effectively limited liability companies 
under a specific zone), a br anch of a local or foreign company, or representative offices. Authorities 
also issue licences (e.g. commercial, logistics, industrial, or trading licences) and permits 
(e.g. construction or work permits). Companies with licences from a specific zone can operate only 
in that zone, while for economic activity in the regular customs territory of the UAE, operations of 
firms registered in free zones are regulated by Federal Law No. 2 of 2015 on Commercial Companies 
(Section 2.4) if free zone -specific laws  allow for such operations. To distribute goods in the UAE, 
free zone companies continue to be required to work with an intermediary established outside the 
zone.  
 
Question : 
89. Does investments  in the aerospace industry (manufacturing and MRO) eligible for 
exemption of corporate income taxes up to 50 years? What are the main eligibility 
criteria?  
 
The UAE doesn 't have "corporate income tax ". 
 
90. Is there any restriction on the number of foreign workers employed in the 
aerospace industry (manufacturing and MRO)?  
 
No restrictions.  
 
91. What are the eligibility criteria or requirement and what is the period of renewal 
for the exemption of corporate income taxes?  
 
The UAE doesn 't have "corporate income tax ". 
 
Page 56  
3.53. The authorities provide support to SMEs, as outl ined in the 2014 SME Law and the National 
Programme for Small and Medium Enterprises (SME Programme), implemented by the UAE SME 
Council to Empower Small and Medium -Sized National Entrepreneurs. The SME Law, inter alia, 
introduces the possibility for the G overnment to exempt SMEs from certain federal fees and a 
commitment for federal government entities and companies in which the Federal Government owns WT/TPR/M/423/Add.1  
 
- 132 - 
 
  more than 25% of the total capital to procure certain percentages with SMEs (Sections 3.3.6.1 
and 3.3.6.2). Member companies of the SME Programme also receive certain incentives and financial 
support via the EDB, and they gain access to: (i) expertise, training, and space in international 
exhibitions; (ii) support for product marketing; and (iii) the P rogramme's specialized database 
containing up -to-date information on foreign markets (Section 3.2.4).  
 
Question:  
92. Are the incentives and financial support via the EDB under SME Programme cover 
both foreign and local SMEs?  
Yes. 
 
Page 56 -58 
1.3.2  Standards and other technical requirements  
Para 3.55 – 3.66 
 
Question:  
93. What is the percentage of alignment of MoIAT standards to international (ISO and 
IEC) standards?  
 
MoIAT standards are mostly aligned to the International standards.  
 
94. Which organisation is the National Accreditation Body for UAE?  
 
Emirates National Accreditation System (ENAS) and Emirates international Accreditation Centre - 
(EIAC).  
 
95. Are MoIAT standards voluntary or mandatory?  
 
Mandatory.  
 
96. What is the breakdown of sectors for the 6,161 standards developed, as well as for 
the 1,214 technical regulations adopted? (Note: Figures were derived from the 
Government report, page 8, no. 19).  
 
Further information can be found here: https://moiat.g ov.ae/en/ . 
 
97. Under the GCC, are there sectoral mutual recognition agreements or harmonised 
regulatory regimes developed and implemented by its members, including UAE?  
 
Yes. 
 
98. What is the process of harmonising technical regulations among GCC members?  
 
Through the GSO.  
 
99. How does UAE enforce compliance of conformity assessment  on products that are 
traded online?  
 
Through the Ministry of Industry and Advanced Technology .  
 
100.  Does  UAE perform post -market surveillance on the ECAS Mark of Conformity as 
well as the Emirates Quality Mark to ensure compliance and catch fraud cases?  
 
Yes. 
101.  MoIAT only accepts certificates of conformity issued specifically by MoIAT -
accredited conformity ass essment bodies in the UAE and abroad, according to UAE 
technical regulations. Could UAE elaborate on note 65? What is the process to 
accept certificates from foreign accredited conformity assessment bodies?  
 
Further information can be found here: https://moiat.gov.ae/en/ . 
 WT/TPR/M/423/Add.1  
 
- 133 - 
 
  102.  What  is the difference between ECAS Mark of Conformity and Emirates Quality 
Mark (which is also mandatory for bottled drinking water, milk and dairy products, 
and juices and beverages)?  
 
ECAS is a unique graphic identification of an organisation. In the context of product certification, it 
is a product certification mark given to product/s which complies with an approved standard. It is a 
national product certification scheme which allows the u se of the ECAS Mark of Conformity to the 
certified product.14 Feb 2018. The Emirates Quality Mark (EQM) is  a mark of conformity granted to 
those products that demonstrate compliance with the relevant UAE national, regional and/or 
international standards  and are manufactured by an organization that implemented an effective 
quality management system to ensure continuous compliance.  
 
103.  Is MoIAT a member of the International Accreditation Forum (IAF)?  
 
Yes. 
 
104.  Does MoIAT recognise and accept Halal certificates iss ued by Malaysia (JAKIM)?  
 
Yes. 
 
Page 62  
3.3.4 Competition policy and price controls  
3.3.4.1 Competition policy  
3.86. Under the Competition Law and its Implementing Regulations, individual undertakings may 
make an application to seek exemptions from the provisions on restrictive agreements and abuse of 
dominant position by notifying the CRC of the agreement or business practice in question, and 
submitting the prescribed supporting documents. The CRC may recommend to the Minister of 
Economy that the ap plicant be exempted from the relevant provision of the Competition Law if the 
applicant can demonstrate that the agreement or business practice in question is in the interest of 
the economy and consumers. Based on the CRC's recommendation, the Minister may  approve, 
approve with conditions, or reject the request within 90 days of the date the applicant was notified 
of the receipt of the complete application. This period may be extended for 45 additional days. If no 
decision is issued within this period, the application is deemed to be approved.  
 
Question : 
105.  What  is the mechanism for regulating and treating such an exemption, with or 
without the Minister 's approval?    
 
The mechanism for regulating and treating such an exemption with the Minister 's approval is 
described in the secretariat report, as mentioned above. The details of the procedures and the format 
for the presentation of the notifications requesting exemptions and the issuance of the Minister 's 
decisions on those requests, largely drawn on best interna tional practices (UNCTAD Model Law on 
Competition and pertinent EU legislation), are stipulated in the implementation regulation of the 
completion Law issued by Cabinet decision No 37 of 2014 (Articles 2 -6).  
 
There is no alternative mechanism to regulate and address those exemptions without the Minister 's 
approval.  
 
Page 62 -63  
3.87. Economic concentrations are regulated under Article 9 of the Competition Law. This provision 
requires a prior approval of the Minister of Economy for any economic concentration operation (such 
as a merger or acquisition), which will result in an enterprise attaining a dominant position and may 
affect competition within the relevant market. Applications for approval must be made 30 days prior 
to the operation taking place. If approval is not sought, the enterprises involved are liable to a fine. 
The procedures for filing an application are set out in the Implementing Regulations. A Ministry's 
report is prepared and sent to the Minister who may approve, approve with co nditions, or reject the 
application within 90 days (with a possible extension of 45 days). Again, if no decision is issued 
within such period, the application is deemed to have been approved. An enterprise is prohibited 
from executing the economic concentr ation operation pending its approval; non -compliance with 
this provision is subject to a fine. The Minister is empowered to approve an economic concentration 
operation if it has no adverse impact on competition or if its positive effects outweigh any negat ive 
effects on competition.  WT/TPR/M/423/Add.1  
 
- 134 - 
 
  Question:  
106.  How is an application deemed to be approved where there is no decision issued by 
the Minister upon expiry of the stipulated 90 days and 45 days (of extension) 
period? How are the processes regulated? Isn 't the Minister  empowered to approve 
an economic concentration?   
 
The Minister is the key authority to issue decisions related to economic concentrations agreements, 
which could be challenged before the courts.  
 
The non-issuance of the Minister 's decision within the req uired deadline should be seen as a measure 
in favor of the enterprises seeking for mergers or acquisitions, as it induces a pressure on the 
Minister to issue his decision on the relevant applications within a fixed deadline, otherwise – in the 
absence of s uch decision - the relevant enterprises will be authorized in virtue of the competition 
law (Article 9) to proceed with their economic concentration operations.  
 
The details of the procedures and the format for the presentation of the notifications request ing the 
approval of mergers & acquisitions and the issuance of the Minister 's decisions on those requests, 
largely drawn on best international practices (UNCTAD Model Law on Competition and pertinent EU 
legislation), are stipulated in the implementation re gulation of the completion Law issued by Cabinet 
decision No 37 of 2014 (7 -9). 
 
Page 65  
Price controls  
3.100. Since August 2015, domestic fuel prices have been linked to international prices.100 Currently, 
retail prices for gasoline and diesel are determined by the Ministry of Energy and Infrastructure, 
based on an average price from several international sources and a margin for the three distribution 
companies operating in the market. The price s are published on a monthly basis.  
 
Question:  
107.  Please  elaborate on the mechanism for linking fuel prices to international prices.   
 
The price of oil is linked to international prices fluctuation, and prices are set each month based on 
global prices. Furthe r information can be found here: https://u.ae/en/information -and-
services/environment -and-energy/water -and-energy/energy -and-fuel-prices . 
 
Page 66  
Price controls  
3.104. Over the reporting period, the Securities & Commodities Authority approved the listing of a 
number of SOEs on the natio nal stock exchanges, floating varying percentages of shares. For 
example, the Abu Dhabi National Oil Company (ADNOC) issued 13% of the shares in its distribution 
subsidiary as part of an initial public offering (IPO) in 2017. While ADNOC Distribution is no w listed 
on the Abu Dhabi Stock Exchange, the company remains nearly 77% owned by its state -owned 
parent company.110 In 2021, Al Yah Satellite Communications raised AED 2.7 billion in an IPO that 
represents 40% of the share capital of the company. There ar e 41 GREs (the Government holding a 
share of the capital) or their holding companies that have issued debt that is listed on such 
exchanges, requiring them to publish key financial information when issuing debt instruments, 
including Mubadala, Senaat, Duba i World, or Abu Dhabi Port owned by ADQ. Listed GREs also publish 
their financial information as part of disclosure obligations.  
 
Question:  
108.  Are foreign investors allowed to participate in privatizations? If yes, what types of 
restrictions are applied?  
 
Foreign investors can participate in privatizations, if any.  
 
Page 69  
Procurement at the federal level  
3.119. The authority to approve a contract lies with the federal entity, i.e. the Minister or whoever 
is delegated by the entity. Ministers have the pow er to approve contracts as they see fit regardless 
of the value (there is no upper limit), provided they state the reasons and justification for their 
decision. Approval of contracts by delegated officials is subject to value thresholds depending on WT/TPR/M/423/Add.1  
 
- 135 - 
 
  their rank and the procurement method (Table 3.9). Fragmentation of procurements to bypass the 
authority of a higher -ranking official is prohibited.  
 
Question : 
109.  Please  clarify if there are any measures to address corruption and manage conflict 
of interest/ misuse of power that involve ministers awarding the contract.  
 
Yes. 
 
110.  Does the UAE have any complaint mechanism to address supplier 's grievance on 
conducting procurement?  
 
Yes.  
 
Page 72  
3.3.6 Government procurement  
3.3.6.3 Special procurement regimes  
3.134. As part of its efforts to promote economic diversification, support the national industry, and 
create jobs for UAE citizens, the UAE has progre ssively put in place a scheme to increase national 
value -added or In -Country Value (ICV), which is mainly linked to government procurement. The ICV 
programme was originally launched in 2018 in the Emirate of Abu Dhabi. Under this scheme, 
companies particip ating in government tenders are assessed according their contribution to the local 
economy by way of an ICV certificate; those with the highest scores are given preference in the 
process of awarding procurement contracts.  
 
Question:  
111.  Please clarify the assessment program under ICV.  
 
Please find the link for further information https://moiat.gov.ae/en/icv . 
 
Page 72  
Special procurement regimes  
3.133. Certain public authorities have specific l egislation governing their procurement and tendering 
activities. For instance, procurements for the UAE Armed Forces and the Abu Dhabi Police are 
governed by special procurement rules. The Tawazun Economic Council is in charge of managing 
such procurements ; it awards contracts, supervises their execution, allocates procurement budget, 
registers suppliers, and develops procurement legislation and policies.130 Foreign defence contractors 
that are awarded contracts with a value exceeding USD 10 million must pa rticipate in the Tawazun 
Economic Program, which requires them to establish joint ventures with UAE companies that yield 
profits equivalent to 60% of the contract value within a seven -year period.  
 
Question:  
112.  Could  the UAE clarify whether or not the Tawazun Economic Program is similar to 
Public -Private Partnership (PPP)? If not, does UAE have a PPP procurement policy?  
 
It is not, however, the UAE is working on the PPP legislation.  
 
Page 74  
3.3.7  Intellectual prope rty rights  
3.3.7.1 Overview  
3.142. In 2019, the Dubai International Financial Centre (DIFC) (free zone) published the DIFC 
Intellectual Property Law, which applies to any person who owns or claims ownership, uses or 
attempts to use, or seeks to enforce or protect an IPR, or any part thereof, in the DIFC. Under the 
legislative authority of the Emirate of Dubai, the Law follows the announcement of the Dubai Future 
District project, which will create a district dedicated to the new economy and technologies, by  
connecting the Dubai World Trade Centre, Emirates Towers, and the DIFC. The Law integrates the 
UAE federal laws on IP protection and adds new dimensions such as several criteria for considering 
a trademark as "well -known" (Article 45) and details on the f ramework for trade secrets. The DIFC 
is the only free zone to have its own IP law, while all other free zones apply the federal laws.  
 WT/TPR/M/423/Add.1  
 
- 136 - 
 
  Question:  
113.  Please  clarify the difference in the enforcement of IP laws of DIFC compared to 
other zones that use the federal law.  
 
The enforcement of IP laws at DIFC level is very clear and straightforward. Remedies available at 
administration level and court level are ment ioned in the law. All rights have specifically been 
regulated to mention which remedies would be ordered by IP Commissioner and that of DIFC courts. 
Indeed, The DIFC law does not establish any registry for intellectual property rights and any 
intellectual property rights registered in the UAE under applicable Federal IP Laws shall be recognised 
as valid and enforceable under the DIFC law. The Commissioner of Intellectual Property under the 
DIFC has such powers, duties and functions to receive and decide on all complaints or disputes filed 
in connection with the Law in the DIFC, and imposing fines for non -compliance with this Law and 
any related Regulations. If the Commissioner of Intellectual Property is satisfied, after duly 
conducting all reasonable and ne cessary inspections and investigations that a person has violated 
or is in violation of any of the provisions of this Law and without prejudice to any more severe 
punishment stipulated under any other law, he may issue a direction with any of the following  
measures: (a) order the violator to refrain from the violation and carry out all necessary acts to 
abide by the Law; (b) request the DIFC Registrar of Companies to temporarily suspend the DIFC 
licence of the person in violation of this Law; (c) order conf iscation of all materials, goods, tools, 
machines, equipment, signs, advertisements related to the violation and order the transfer/storage 
and/or destruction of the same at the expense of the violator; or impose a fine of not less than 
USD 5,000 and not m ore than USD 50,000. In parallel, any injured party due to the violation of this 
Law shall have the right to resort to the Court to seek injunctions and damages.  
 
Page 88  
4.2 Mining and Energy  
4.2.1 General  
4.37. The UAE Energy Strategy 2050, launched in  2017, and which constitutes the first unified UAE 
energy strategy56, aims to diversify the energy mix while mitigating climate change by reducing 
greenhouse gas (GHG) emissions. The Strategy envisages that by 2050 clean energy sources will 
contribute 50% of the total installed power capacity mix (44% from renewable energy and 6% from 
nuclear energy), while natural gas and clean coal will account for, respectively, 38% and 12% of the 
energy mix. The Strategy also aims to reduce GHG emissions from power gene ration by 70% and 
to increase energy consumption efficiency by 40%. The Government aims to invest AED 600 billion 
by 2050 to meet the growing energy demand and ensure stable economic growth.57 In March 2021, 
the Government launched the National Integrated Energy Model, which sets out a roadmap for the 
development of the country's energy sector over the next 50 years.58 In April 2021, the UAE 
National Demand Side Management Program 2050 was approved. This programme sets the detailed 
roadmap to achieve the de mand reduction target of 40% by 2050, setting initiatives for the main 
energy -consuming sectors in the UAE, namely industry, construction, and transport.  
 
Question:  
114.  Please indicate whether or not any green incentive schemes are offered to promote 
the gro wth of green energy?  
 
Yes. 
 
115.  If yes, what are the incentives provided for green investments?  
 
The UAE 's leadership made critical and ambitious strides in the transition to a green economy 
through approving the UAE Green Growth Strategy. Under this strategy, the UAE is taking steps to 
promote the green economy concept at the global level. the launch of UAE 's Green Growth Strategy 
in 2012 and a rise in need for green financing, the Dubai government announced a AED100 billion 
Dubai Green Fund aiming to  leverage private sector investments for its clean and alternative sources 
of energy target. An amount of AED 2.4 billion (US $650 million) was further raised by the late 2017 
and is expected to be invested locally in green industries and green energy proj ects. This fund has 
invested in projects such as Mohammed Bin Rashid Al Maktoum Solar Park – Phase 4 (green energy 
power generation), Dubai International Airport (energy efficiency) and Economic Zones World 
(JAFZA) (energy efficiency). Similarly, another e xample of many, First Abu Dhabi Bank ( "FAB") had 
announced in January 2016, its commitment to lend, invest, and facilitate a total of USD 10 billion 
(AED 36.7 billion) of financing within the next 10 years to environmentally and socially -sound WT/TPR/M/423/Add.1  
 
- 137 - 
 
  business act ivities, defined in accordance with the Green Bond Principles ( "GBP") set out by the 
International Capital Markets Association and issued its first Green Bond in March 2017.  
 
If not, please indicate if there are future plans for UAE to offer any green ince ntive 
scheme?  
 
Please refer to the following link to the Green Agenda for further information: 
https://www.moccae.gov.ae/assets/download/dbcb99d6/The%20UAE%20Green%20Agenda%20Pr
ograms%20 -%20English.pdf.aspx .  
 
116.  What types of f uture renewable energy sources that will be considered by UAE?  
 
Solar, wind, hydrogen , hydropower, biofuel . 
 
117.  Under  the UAE National Demand Side Management Program 2050, is there any 
promotion program that can be participated / collaborated with foreigner?  
 
National Demand side Management Program is focusing on 4 sectors: Agriculture, Building 
environment, Industry, and Transport. in addition, the national awareness campaign. MoEI can 
collaborate with foreigner (foreign universities, research entities, fore ign entities, ...etc) to develop 
researches and studies to support the implementation of national DSM Program. MoEI already signed 
a lot of MoUs with foreign entities to collaborate together in discovering and supporting each targets.  
 
Page 89  
4.39. In September 2016, the UAE submitted a Nationally Determined Contribution (NDC) within the 
framework of the Paris Agreement60, which was revised in December 2020 to reflect a higher level 
of ambition. According to the updated NDC, the UAE intends to reduce GH G emissions for the year 
2030 by 23.5% relative to the business -as-usual scenario.61 In October 2021, the UAE declared its 
intent to achieve a target of zero GHG emissions by 205062, and, in November 2021, it announced 
the Hydrogen Leadership Roadmap, a co mprehensive national blueprint to support domestic 
low-carbon industries, contribute to the country's net -zero ambition, and establish the country as a 
competitive exporter of hydrogen. The authorities note that the UAE is well on its way to meet its 
ambit ion to be a global leader in low -carbon hydrogen with more than seven projects already under 
way that will target 25% market share in the key export markets, including Japan, the Republic of 
Korea, Germany, and India, initially along with additional high -potential markets in Europe and East 
Asia. The UAE will host the 28th session of the Conference of the Parties (COP28) to the UNFCC in 
November 2023.  
 
Question:  
118.  According to the updated NDC, the UAE intends to reduce GHG emissions for the 
year 2030 by 23.5 % relative to the business -as-usual scenario. Please explain the 
phrase "business -as-usual scenario " and provide some examples.  
 
Further information in the following link 
https://www4.unfccc.int/sites/ndcstaging/PublishedDocuments/United%20Arab %20Emirates%20S
econd/UAE%20Second%20NDC%20 -%20UNFCCC%20Submission%20 -%20English%20 -
%20FINAL.pdf . 
 
119.  What is the value of their market share (in USD) and the consumption by types of 
industries?  
 
Please find further information in the link https://u.ae/en/about -the-uae/strategies -initiatives -and-
awards/federal -governments -strategies -and-plans/national -climate -change -plan-of-the-uae. 
 
120.  How does the UAE government plan to develop the infrastructure for production 
and distribution? Does the UAE government provide any monetary assistance?  
 
Ministry of Energy and Infrastructure help build national infrastructure on roads, bridges, marine, 
national housing based on the five year or long -term plan and based government directions, 
generation, transmission and distribution infrastructure  is planned and executed by each utility in 
general. No Subsidies a re provided by the government directly.  
 WT/TPR/M/423/Add.1  
 
- 138 - 
 
  121.  How does the UAE government secure the potential market for low -carbon 
Hydrogen?  
 
Through bilateral MOU 's and strong relationship with international partners.  
Due to country competitiveness factors, the UAE has nat ural competitive advantages in both blue 
and green hydrogen, and as such, hydrogen will further enable the diversification of the UAE 
economy through the expansion of existing industries and the growth of new industries. In addition, 
hydrogen will play a s ignificant role in the UAE National Energy Strategy 2050 and UAE Net Zero by 
2050 Strategic Initiative . 
 
122.  What are the comparison  of cost and efficiency between low -carbon Hydrogen and 
existing energy sources (coal, hydro, etc)?  
 
All energy sources are complimentary as the UAE aims to diversify its energy mix.  
 
123.  What  are UAE 's main renewable energy sources used to produce low -carbon 
Hydrogen?   
 
Solar.  
 
Page 94 -97  
4.2.3 Electricity and Water  
4.61. The authorities indicate that total clean energy (renewable and nuclear) installed capacity 
increased from 1,875 MW in 2019 to 4,500 MW in 2020 and is expected to reach 6,000 MW by the 
end of 2021. Renewable energy capacity increased very substantially during the period under review. 
According to one sou rce, the UAE's capacity to generate electricity from renewable energy sources 
has increased more than sevenfold since 2017 and reached 2,540 MW in 2020.132 Almost all 
renewables capacity involves solar power. The key solar projects that were developed or are being 
developed are the Masdar 10 MW Photovoltaic Plant133; the 2 GW Al Dhafra Photovoltaic Plant in Abu 
Dhabi; and the Noor Abu Dhabi solar plant and t he Mohammed Bin Rashid Al Maktoum Solar Park 
in Dubai, which involves both photovoltaic and concentrated solar power technologies, with a 
capacity of 2 GW today and an expected capacity of 5 GW in 2030.134 Another innovative project is 
the installed pilot of a floating solar power plant that is set to have a capacity of 80 kilowatts in 
Abu Dhabi. Waste -to-energy facilities are being developed in Dubai, Abu Dhabi, and Sharjah. 
Another innovative project is the first hydroelectric power station in the GCC bei ng built in Hatta 
(Dubai) with the capacity of 250 MW.  
4.62. The development of peaceful nuclear energy is a core component of the UAE's energy 
diversification strategy.135 In 2008, a Nuclear Energy Policy was released, and the Federal Authority 
for Nucle ar Energy was created. The Emirates Nuclear Energy Corporation, established in 2009, 
oversees the construction of the UAE's first nuclear power station, the 5.6 GW Barakah Nuclear 
Energy Plant in Abu Dhabi, which is expected to deliver up to a quarter of t he country's energy needs 
when its four units are fully operational.  
 
Question:  
124.  Please provide more information on the technology that will be used to develop 
waste to energy facilities in UAE?  
 
Further information can be found here https://u.ae/en/information -and-services/environment -and-
energy/wate r-and-energy/types -of-energy -sources/waste -to-energy -
#:~:text=Waste%2Dto%2Denergy%20is%20the,%2Denergy%20(WtE)%20sector . 
 
125.  Is there any restriction imposed by the Government in terms of quota, annual 
installed capacity or equity conditions in order to undertake green projects 
including solar, waste to energy, hydrogen, hydroelectric power station and 
nuclear station?  
 
This is guided by the national clean energy target – further information can be found 
https://u.ae/en/about -the-uae/strategies -initiatives -and-awards/federal -govern ments -strategies -
and-plans/uae -energy -strategy -
2050#:~:text=The%20strategy%20targets%20an%20energy,12%20per%20cent%20clean%20co
al. 
 WT/TPR/M/423/Add.1  
 
- 139 - 
 
  126.  What type of technology will be adopted for hydroelectric power station and 
nuclear power station project?  
 
APR1400: Advance d Technology  
The Barakah Nuclear Energy Plant is home to four third -generation reactors called the APR1400. The 
APR1400 is one of the most technologically advanced nuclear reactor designs in the world and meets 
the highest international standards for safet y and performance.  
 
This advanced design combines the latest developments in nuclear energy technology with a reliable 
design that has been proven over decades of operations.  
 
The APR1400 is a Pressurized Water Reactor (PWR) and each unit produces up to 1, 400 Megawatts 
of electricity. The reactors have an operational life -span of 60 years, pending regulatory approval. 
This advanced reactor is based on the System 80+ design, which was certified by the Nuclear 
Regulatory Commission (NRC) in the United States of America.  
 
As a Generation III+ reactor, the APR1400 safety system is designed to prevent or mitigate severe 
accidents. The design incorporates passive safety systems, which work to ensure safe reactor 
shutdown, removal of decay heat, and the prevention of radioactive releases.  
 
The UAE 's reactors have been adapted from the original design to suit the country 's unique climate 
and specific requirements of the UAE nuclear safety regulator, the Federal Authority for Nuclear 
Regulation (FANR). These design modifications include:  
 
1. Larger pumps, heat exchangers and pipes to increase the water flow rate of the cooling 
systems to manage the higher seawater temperatures in the Gulf;  
2. Seawater intake and plant cooling systems designed to ensure compliance with the 
Environmental Agency – Abu Dhabi 's (EAD) standards for changes in Gulf water temperature 
near the plant;  
3. More ventilation and air conditioning to counter the effects of higher temperatures, drier 
air and high volumes of airborne sand and dust; and  
4. A refined intake screen design to help protect local fish populations during operations  
 
127.  Is expertise for clean energy and solar locally available in UAE or outsourced from 
other countries?  
 
Yes available both locally and internationally. Locally  through MASDAR.  
 
4.64. Electricity prices differ between Emirates and between nationals and expatriates.138 In 
addition, in Dubai different rates apply to different consumption slabs, while in Abu Dhabi electricity 
rates also differ between apartments and  villas. Consumption of electricity (and water) in the UAE 
historically has been subsidized in that tariff rates have not covered actual production costs139, but 
price reforms implemented during the last decade, including in the context of recent demand -side 
management initiatives, have reduced the extent of subsidization.140 Thus, in Abu Dhabi, for 
example, electricity tariffs for UAE nationals remain heavily subsidized141 but residential electricity 
tariffs for expatriates, which increased significantly i n recent years, are now close to the cost of 
supply.142 The UAE was one of the first GCC countries to reform its energy subsidies.143 According 
to IMF staff research published in 2017, "among oil exporters, the UAE stands out for its low level 
of subsidies".  
 
Question:  
128.  Please provide information on the reasons for electricity price difference between 
Emirates and between nationals and expatriates including differences in 
consumption slabs, as well as between apartments and villas.  
 
Electricity price calculation and Tariff calculation is the mandate of each state or utility authority 
based on the Generation, Transmission and distribution  portfolio asset they have, depending on the 
different population and demand and supply mix the Tariff and the Slabs are calculated by each 
utility and regulated in each emirate.  
 WT/TPR/M/423/Add.1  
 
- 140 - 
 
  Page 100  
Financial services  
4.78 A new Central Bank law was approved in 2018, replacing the 1980 Central Bank law and the 
1985 Law Regarding Islamic Banks, Financial Institutions and Investment Companies. While the new 
law keeps the overall framework broadly unchanged, it provides fo r regulation by type of banking 
activity rather than by type of financial institution. The new law also introduces additional elements 
that include governance and consumer protection. While the 2018 law provides for the possibility of 
establishing a deposi t guarantee scheme (Article 122), an actual scheme has not yet been set up. 
In addition, the Central Bank undertook significant regulatory changes relating to prudential 
regulations, financial stability, Shariah -compliance, and consumer protection during t he review 
period.  
 
Question:  
129.  What are the latest updates on the deposit guarantee scheme and when is this 
expected to be established? Are all deposits in the UAE currently lack government 
guarantees?  
 
Banks in the UAE provide deposit guarantee scheme, as per their own terms and conditions.  
 
Page 102  
4.85 Authorities in each Emirate levy a profit tax of 20% on foreign bank branches (a tax not levied 
on domestic banks). Foreign banks were not required t o have a national agent to establish 
themselves prior to the recent reform of the Companies Law, so the revisions do not affect foreign 
banks. There are no specific limits for domestic banks or individuals to borrow abroad or make 
deposits abroad, other th an general limits for credit concentrations that also for local exposures.  
 
Question:  
130.  Are there any initiatives to revise the taxation scheme on bank branches between 
foreign and domestic owned? Is the current taxation scheme in line with the 
overall direc tion of the UAE in terms of attracting more foreign direct investments 
into the country, especially in the financial services sector?  
 
The taxation scheme on bank branches is not at this time under review.  
 
Page 103 -104  
Fintech  
4.89. Regulations in the two financial free zones have been supportive of FinTech development and 
both financial zones had established special initiatives to support the development of the industry 
earlier: a FinTech Hive in the DIFC was established in 2017 and the DFSA launched a regulatory 
sandbox, called the Innovation Testing Licence, while ADGM set up a regulatory sandbox, the 
RegLab, in 2016. The FinTech Hive has supported over 120 FinTech start -ups, and it provides funding 
and access to accelerator program s, mentoring from leading companies, a co -working space, and 
opportunities to obtain funding. In May 2021, it was incorporated into the DIFC Innovation Hub, the 
largest agglomeration of FinTech companies in the Gulf Cooperation Council (GCC) according to t he 
authorities. The regulatory sandbox has accepted almost 70 firms into the programme, of which 3 
have graduated to a full licence and 5 are live testing, according to the authorities. By 
September  2019, the ADGM had admitted 32 firms to participate197 and participants that had not 
yet graduated migrated to the newly launched ADGM Digital Lab in late 2019.198 To date, over 
90 FinTechs, financial institutions, investors, technology firms, academic institutions, and 
government entities have participated in t he Digital Lab, according to the authorities.  
 
Question:  
131.  What are the requirements to be met by the start -ups to qualify under the 
initiatives?  
 
The ADGM Digital Lab is intended for all types of users, regardless of technical background. The 
ADGM Digital Lab is open for the following types of entities to participate:  
1.3.  Financial services  
1.4.  Startups  
1.5.  Regulators  
1.6.  Tech vendors  
1.7.  Professional services  WT/TPR/M/423/Add.1  
 
- 141 - 
 
  1.8.  Academics  
1.9.  Government organisations  
1.10.  Venture capitalists  
 
Page 103  
4.87 The share of non -performing loans (NPLs ) to total loans, however, is relatively high as it 
increased from 5.1% at the end of 2016 to 8.2% at the end of 2020, despite adjustments in 
methodology to allow for more accurate comparison with other jurisdictions (historically, the 
methodology used in the UAE slightly inflated the ratio compared to international best practices). 
Over the same time, the ratio of NPLs net of provisions to capital increased from 5.1% to 14.0% 
(Table 4.5).189 The net NPL ratio, introduced in 2019 to improve comparability wi th other 
jurisdictions190, stood at 3.5% on average at the end of 2020191, up from 1.5% in 2016. At the same 
time, the NPL ratio for Islamic banks stood at 3.4%.  
 
Question:  
132.  What are the government 's initiatives in terms of controlling the NPL ratios given 
the significant increase since 2020? Is this expected to have an impact on the 
players in the financial services industry, despite the strong capitalization of the 
sector?  
The UAE Central bank enhanced its reporting of non -performing loans. The follo wing link provides 
further details : https://www.centralbank.ae/sites/default/files/2019 -
06/PR_EnhancedNPLMethodology_En_27062019.pdf   
 
Page 106   
4.100 In 2019, the regulator established a regulatory sandbox for the insurance sector to encourage 
innovation and the development of InsurTech applications. The provisions define the categories of 
potential applicants and eligibility criteria during the  pilot period, but no information was available 
regarding the uptake of the sandbox by companies to date.  
 
Question:  
133.  Given the high growth of the InsurTech market globally and the large amounts of 
investments such players are attracting, has there been any  significant progress 
on the regulatory framework for the InsurTech market in the UAE since 2019?  
The UAE Central Bank had previously introduced the insurance regulatory sandbox and supporting 
regulations, which were developed to define the regulatory framework for the operation and 
management of the experimental environment within the insurance sector  to "encourage innovation 
and development of novel products, technologies, products, and business models ". Further, the UAE 
Central Bank (in collaboration with the Securities and Commodities Authority, the Dubai Financial 
Services Authority – DIFC, and the  Financial Services Regulatory Authority – ADGM) launched a 
four-week consultation on 1 June 2021 on the "Guidelines for Financial Institutions Adopting Enabling 
Technologies ". The objective of the guidelines was to promote the safe and sound adoption of t hese 
technologies by financial institutions across the UAE, so that the risks arising from the adoption of 
innovative activities were proactively and appropriately managed. The following link provides further 
details. https://bsabh.com/knowledge -hub/news/2021 -in-review -the-legal-and-regulatory -
changes -impacting -insurance -this-year. 
 
Page 108  
4.108 …According to the authorities,  other regulatory changes related to the issuing of Islamic 
Securities (2018), regulating derivatives contracts (2018), anti -money laundering and 
counter -terrorism and illegal organizations financing (2018 -20), and regulations on crypto assets 
activities  (2020).  
 
Question : 
134.  Given the high demand for crypto products globally, what are the details of the 
regulations and related incentives for crypto players established or looking to 
invest in the UAE? Are there new plans in the pipeline with regards to the growth 
of the crypto industry in the UAE?  
 
There are certain crypto companies that established a regional branch in UAE. The Government of 
Dubai issued law no 4 of 2022 on regulating digital assets.  
 WT/TPR/M/423/Add.1  
 
- 142 - 
 
  Page 113  
4.3.3.4 Other policies affecting telecommunica tions and postal services  
4.132. The UAE's Cybersecurity Strategy (updated in 2019) aims to achieve a safe and resilient 
cyber infrastructure through designing and implementing regulations, developing capabilities of 
stakeholders, identifying and managing risks, and being able to respond to incidents. In this context, 
UAE entities identified as critical257 have to implement the Information Assurance Regulations 
issued in 2020 by the TDRA, while they are voluntary for other entities.  
4.133. The Regulation on  Internet Access Management regulates how prohibited content on the 
Internet is blocked by Internet service providers in a manner that minimizes non -prohibited content 
from being affected.258 The TDRA publishes Prohibited Content Categories on its website.  FederalLaw 
No. 5 of 2012 on Combatting Cybercrimes (as amended) also foresees penalties for publishing or 
disseminating certain information electronically.  
4.134. IoT service providers, which require certification, have to store individuals' data primaril y in 
the UAE but can also store them abroad, provided that user protection policies there exceed those 
followed in the UAE.259 
4.135. Emirates Post Company, a state -owned company, is the postal service provider in the UAE. 
Federal Law No. 21 of 4 September  2019 on Emirates Post Group Company converted Emirates Post 
to a public joint stock company fully owned by the Emirates Investment Authority, and abrogated 
Federal Law No. 03 of 3 April 2013 on the Establishment of the Emirates Post Group. It foresees the  
establishment of a Post Sector Regulatory Committee, but according to the website of Emirates Post, 
the company continues to license other courier services to provide services for the transport of 
documents, letters, and packages of all types according to  Emirates Post Group Board Resolution 
No. 5 on Granting Licenses for Transfer of Documents and Sending Post of Messages and Packages.  
 
Question:  
135.  How does UAE address the issues/concerns of data sovereignty or Personal Data 
Protection (PDP) on cybersecurity and cloud computing?  
 
The Personal Data Protection Law (Federal Law by decree 45 of 2021) constitutes an integrated 
framework to ensure the confidentiality of information and protect the privacy of community 
members by providing proper govern ance for optimal data management and protection, in addition 
to defining the rights and duties of all concerned parties.  
The provisions of the law apply to the processing of personal data, whether all or part of it through 
electronic systems, inside or out side the country.  
The law prohibits the processing of personal data without the consent of its owner, with the exception 
of some cases in which the processing is necessary to protect the public interest, or that the 
processing is related to the personal data that has become available and known to all by an act of 
the data owner, or that the processing is necessary to carry out any of the legal procedures and 
rights.  
 
The law defines the controls for the processing of personal data and the general  obligations of 
companies that have personal data and defines their obligations to secure personal data and 
maintain its confidentiality and privacy.  
 
It also defines the rights and cases in which the owner has the right to request correction of 
inaccurate  personal data, restrict or stop the processing of personal data. The law sets out the 
requirements for the cross -border transfer and sharing of personal data for processing purposes.  
Federal Law by Decree 44 of 2021,  establishing the UAE Data Office aims at ensuring the full 
protection of personal data.  
 
The office, which will be affiliated with the Cabinet, is responsible for a wide range of tasks that 
include proposing and preparing policies and legislations related to data protection, proposing and 
approving the standards for monitoring the application of federal legislation regulating this field, 
preparing and approving systems for complaints and grievances, and issuing the necessary 
guidelines and instructions for the implementation of data protection legislations.  
 
Page 115  
E-commerce  
4.140 Package delivery within the UAE remained relatively costly (three times the global best 
practice for similar delivery times) in the UAE as of 2019, while return rates of shipments were 
five times higher than the gl obal average, according to industry observers.  
 WT/TPR/M/423/Add.1  
 
- 143 - 
 
  Question:  
136.  What are the plans in place to improve shipping costs and align them with global 
standards, given that this may continue to be a hurdle against the growth of the 
e-commerce industry in the UAE?  
 
UAE will examine the most effective ways that may reduce the average  shipping cost to ensure that 
it will not create a hurdle to the growth of e -commerce in the UAE.  
 
Page 124  
4.3.5 Medical services  
4.179. Both Abu Dhabi and Dubai have established medical  tourism online portals. Medical tourism 
proceeds in the UAE were estimated at AED 12.1 billion in 2018, according to a study by the Dubai 
Chamber of Commerce and Industry. According to data provided by the authorities, the number of 
medical tourists incre ased from nearly 300,000 in 2015 to around 350,000 in 2019. The UAE has 
not undertaken any specific GATS commitments in the areas of health and social services.  
 
Question:  
137.  How does UAE define medical tourism under the GCC -Singapore Free Trade 
Agreement (G SFTA)?  
 
The UAE is party to the negotiations within the GCC framework with the following countries: China, 
Pakistan, Australia, New Zealand and United Kingdom.  
 
138.  Under the GSFTA, both UAE and Singapore are committed to liberalize various 
services sub -sectors beyon d their GATS commitments. However, item 4.179. 
indicates that the UAE has not undertaken any specific GATS commitments in the 
areas of health and social services. Therefore, which services sub -sector(s) will be 
liberalised by the UAE under the GSFTA?  
 
In addition to the GCC - EFTA and GCC -Singapore, the UAE has signed a comprehensive Economic 
partnership agreement with India which comprises specific commitments and it is considered WTO 
plus. 
 
Page 125  
Medical Services  
4.185 In response to the COVID -19 pand emic, MOHAP launched an international telemedicine 
service, allowing patients and doctors to access a second opinion, initially planned to be undertaken 
via the Visiting Consultants Program. Likewise, authorities in Dubai also extended access to the 
Doctor  for Every Citizen programme, allowing for free consultation via voice and video calls around 
the clock, to COVID -positive expatriate patients in early 2020, broadening access to expatriates 
further in 2020 and 2021. According to the authorities, laws rega rding medical liability also regulate 
and permit the use of telehealth in the UAE. Telemedicine constituted 10% of the total outpatient 
consultations of the Abu Dhabi Health Services Company, the largest healthcare network in the UAE 
during the pandemic.  
 
Question:  
139.  Given the high demand for investment in telemedicine around the world, are there 
any plans in the pipeline to prepare a more focused regulatory framework for 
telemedicine services in the UAE to attract investment in this area?  
 
The UAE undertaken legal and economic reforms to further attract investment in key priority sectors, 
including healthcare and e -healthcare.  
 
Page 123 -125  
4.3.5 Medical services  
4.177. One of the National Agenda 2021's six targets is to establish a world -class healthcare system 
and, in their efforts to develop the medical services sector, the authorities encourage innovation in 
the sector and have undertaken a number of reforms over the review period. These aim in part at 
attracting foreign investment, es tablishing the UAE as a medical hub in the region, and supporting 
medical tourism. While the total amount of federal budget allocated to the healthcare sector 
increased from AED 3.8 billion in 2016 to AED 4.8 billion in 2020, the allocation declined as a s hare 
of the total federal budget.  WT/TPR/M/423/Add.1  
 
- 144 - 
 
  4.178. Human health and social work activities accounted for 1.7% of GDP in 2020, nearly tripling 
its share since 2010. The majority of hospitals and healthcare facilities are private, but there are 
major public providers,  and these operate the largest hospitals. In Abu Dhabi, government -run Abu 
Dhabi Health Services Company (SEHA) and Mubadala Healthcare (owned by a state -owned 
investment company) jointly accounted for 53% of hospital beds in 2017, while in Dubai, healthca re 
facilities operated by the Dubai Health Authority and the Ministry of Health accounted for 37% of 
available beds in 2019. Many private healthcare service providers are part of international firms and 
often collaborate with state -owned providers.  
4.179. Both Abu Dhabi and Dubai have established medical tourism online portals.358 Medical tourism 
proceeds in the UAE were estimated at AED 12.1 billion in 2018, according to a study by the Dubai 
Chamber of Commerce and Industry. According to data provided by t he authorities, the number of 
medical tourists increased from nearly 300,000 in 2015 to around 350,000 in 2019. The UAE has 
not undertaken any specific GATS commitments in the area of health and social services.  
4.180. The Federal Ministry of Health and P revention (MOHAP) determines policy and regulates the 
sector jointly with relevant health authorities. Where they exist, such emirate -level authorities 
accredit and license medical professionals in line with emirate -level procedures that broadly follow 
unified qualification requirements at the federal level. They also accredit and license medical facilities 
according to Law No. 4 of 2015 on Private Health Facilities. MOHAP, other health authorities, and 
private companies owned by SWFs also own and operate p ublic hospitals.  
4.181. Free Zones focusing on healthcare services have been established in Dubai and Sharjah, and 
they fall under federal laws and regulations. In the Dubai Healthcare City, day -to-day regulation was 
undertaken by the Dubai Healthcare Cit y Authority – Regulatory during most of the review period, 
but shifted to the Dubai Health Authority in late 2021, while activity in the Sharjah Healthcare City 
is regulated by the Sharjah Health Authority.  
4.182. Most emirate citizens are covered by health insurance schemes funded by the Federal 
Government but implemented at the emirate level. While all citizens are covered free of charge in 
Abu Dhabi, Dubai, and Sharjah (since January 2020), only government  employees are covered in 
Ajman. According to the authorities, a federal law for health insurance is being prepared. Medical 
insurance for citizens covers a broad range of services accessible in a defined set of healthcare 
establishments. Health insurance is mandatory for expatriates in the Emirates of Abu Dhabi and 
Dubai, with minimum mandatory coverage under policies for expats somewhat more limited 
compared to the plans for citizens.  
4.183. During the review period, the authorities adopted Cabinet Resol ution No. 29 of 15 April 2020 
on the Executive Resolution of Federal Law No. 4 of 2015 on Private Health Facilities. The Resolution 
establishes the terms for operating a private health facility and outlines types of activities, 
requirements, and validities  for licences. Owners of private health facilities in the mainland economy 
must be UAE nationals except where such facilities are large (more than 50 beds), centres of rare 
specialization, or where facilities are attached to other foreign establishments su ch as schools or 
construction sites (Article 6). Licenses cannot be transferred without explicit approval by the 
regulator. Existing facilities are required to regularize their status within 12 months. Following the 
revisions to the Commercial Companies La w, emirate authorities are determining lists of activities 
where full foreign ownership is permitted, and there are differences, for example, between Abu 
Dhabi and Dubai in terms of how healthcare -related activities are classified in these lists. The use o f 
healthcare data is regulated in Federal Law No. 2 of 2019 on Health Data (Section 4.3.3.4).  
4.184. The authorities also adopted Federal Law No. 5 of 30 April 2019 on the Regulation of the 
Practice of the Human Medicine Profession to increase the quality  of health services provided and 
reduce illegal and malpractice. It replaces Federal Law No. 7 of 1975 and requires all health 
professionals to be licensed but also permits foreign practitioners that are licensed abroad to practice 
under certain conditions  (Article 11). The authorities also adopted Federal Law No. 8 of 
19 December  2019 on Medical Products, the Profession of Pharmacy, and Pharmaceutical Facilities, 
regulating, inter alia, the marketing, production, and circulation of medical products, as wel l as the 
pharmacy profession and pharmaceutical facilities. It replaced Federal Law No. 4 of 1983 and Federal 
Law No.  20 of 1995. Federal Law No. 13 of 10 November 2020 on Public Health aims to establish a 
comprehensive system to ensure public health.  
4.185. In response to the COVID -19 pandemic, MOHAP launched an international telemedicine 
service, allowing patients and doctors to access a second opinion, initially planned to be undertaken 
via the Visiting Consultants Program. Likewise, authorities in Duba i also extended access to the 
Doctor for Every Citizen programme, allowing for free consultation via voice and video calls around 
the clock, to COVID -positive expatriate patients in early 2020, broadening access to expatriates 
further in 2020 and 2021. Acc ording to the authorities, laws regarding medical liability also regulate 
and permit the use of telehealth in the UAE. Telemedicine constituted 10% of the total outpatient WT/TPR/M/423/Add.1  
 
- 145 - 
 
  consultations of the Abu Dhabi Health Services Company, the largest healthcare netwo rk in the UAE 
during the pandemic.  
 
Questions:  
140.  Are tax incentives offered to foreign investors in the healthcare services?  
 
The UAE has succeeded in providing an attractive environment to investors by maintaining the non -
imposition of taxes on investors during previous years, with the exception of the selective tax that 
targets a limited number of goods. The UAE has recently approved a corporate profit tax of 9%, 
which will be implemented starting June 1, 2023. It should be noted that 9% is amon gst the lowest 
rates in the world, while about 80% of the countries impose corporate tax exceeding 25%. This 
should be considered as a comparative advantage of the UAE.  
 
141.  Are there any grants offered to foreign investors, especially for the adoption of 
digital / technology for healthcare services?  
 
No. 
 
142.  Are equity requirements imposed to establish private healthcare facilities in the 
UAE?  
 
Foreign equity participation is allowed up to 100% in the healthcare sector.  
 
143.  Are there any other conditions imposed on private healthcare services such as 
percentage of foreign patient admissions or percentage of foreign income 
generated from foreign pat ients?  
 
No. 
  WT/TPR/M/423/Add.1  
 
- 146 - 
 
  NEW ZEALAND  
REPORT BY THE WTO SECRETARIAT (WT/TPR/S/423)  
 
SUMMARY: Paragraph 11, page 7  
In addition, since the last Review, the UAE has implemented legislative changes, including a major 
overhaul of the Commercial Companies Law (CCL) to open the economy to onshore foreign 
investment.  
 
Question  1: 
• We commend the UAE on its impressive efforts to transition from a hydrocarbon -
based economy to a knowledge based economy and the number of pro -business 
reforms passed under the Commercial Companies Act including to allow foreigners 
to own 100% of companies in the UAE, except for certain activities ha ving a 
"strategic impact. "  
 
SUMMARY: Paragraph 13, page 7  
As a member of the GCC, the UAE applies the Common External Tariff with the vast majority (87.6%) 
of the 7,585 tariff lines at 5%, and another 11.2% duty –free. The average applied tariff in 2021 wa s 
5.0%, with tariffs on agricultural products higher than those for non -agricultural products.  
 
Question  2: 
• Why does the UAE maintain the higher tariffs on agricultural versus non -agricultural 
products?  
 
The UAE 's average bound rate on agricultural prod ucts is 15% with the exception of chapter 24, 
alcohols of chapter 22 and products from swines, which all are bound at 200% ad valorem. In fact, 
the UAE 's MFN rate for all of the agricultural products, except for those mentioned above, is 
either  0% or 5%.  
 
REPORT BY THE UAE GOVERNMENT (WT/TPR/G/423)  
 
SECTION 3: The UAE Trend Towards a Circular Economy  
Sub-section title: Measures Directly Affecting Imports  
WT/TPR/G/423, section 3.10, page 7  
The policy focuses on enabling the circular economy in four key secto rs: (1) sustainable 
manufacturing; (2) green infrastructure; (3) sustainable transportation; and (4) sustainable food 
production and consumption. Currently, the UAE is engaged with strategic domestic and international 
partners to implement the policy.  
 
Question  3: 
• We would welcome further information from the United Arab Emirates on its plans 
for sustainable food production and consumption in regard to furthering a circular 
economy?  
 
Please refer to the following link to the Circular Economy Policy: 
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2a
hUKEwiSn -
fPj8X2AhUGyxoKHcLCDzcQFnoECAkQAQ&url=https%3A%2F%2Fwww.moccae.gov.ae%2Fassets%
2Fdownload%2F73d7daa1%2FUAE%2520Circ ular%2520Economy%2520Policy%25202021 -
2031.pdf.aspx&usg=AOvVaw0OtRsSNP -6tfw4Eu1NMGsB .  
 
SECTION 4: ECONOMIC DIVERSIFICATION  
Sub-section title: 4.2: Diversifying the UAE Economy through Pioneering Space 
Endeavours  
WT/TPR/G/423, section 4, page 7, sub -section 4.3  
As the UAE transitions towards economic diversification, the country is developing space sector at, 
local, regional and global levels through  various initiative and public -private partnerships. The UAE's 
space sector is expected to play an important role in the UAE's future economy and server as a 
leading contributor to the development of the global space economy.  
 WT/TPR/M/423/Add.1  
 
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  Question  4: 
• We would welcome  further information from the United Arab Emirates on these 
specific space sector initiatives and the areas of commercial focus in the space 
sector.  
 
The UAE Space Agency will work more closely with the private sector to ensure startups, 
entrepreneurs and new companies have the maximize their contribution towards knowledge space 
economy.  
 
It will deepen collaboration and cooperation with local and glob al stakeholders to make the industry 
more accessible, and create an attractive and competitive ecosystem that encourages business 
innovation.  
 
During the Expo2020 Dubai Space Week, the UAE announced a program to dedicated for startups 
and Small -to-medium E nterprises; the "Space Economic Zone Program ". 
The new space economic zone will offer world -class infrastructure and an enabling environment to 
encourage the development of the national space industry.  
 
It will offer businesses an integrated package of ben efits including incubation, office space, 
mentorship, networking, investment opportunities, priority access to government contracts and 
closer co -operation with global research centers.  
The UAE Space Agency 's space economic zone programme has four key pill ars – the space economy 
accelerator group, space labs, space government services and work space.  
 
It aims to create a sustainable and effective framework to facilitate public -private partnerships, build 
an attractive and integrated business environment for  local and global companies, support the 
growth of national space technologies and services, and stimulate innovation.  
 
Additionally, the UAE announced a program that promote and foster the use of space data; The 
Space Analytics and Solution (SAS) which fo cuses on promoting the downstream application of Space 
Assists through a competition, and the theme were selected to address international challenges 
(Food and Water Security, and Climate Change).  
 
Up to AED 2 million will be offered to scientists, entrep reneurs, academics and innovators for 
technically feasible, scalable and innovative ideas using space data to create services that support 
agricultural or environmental practices. The competition is open to applicants from around the world 
and provides an opportunity to join the UAE 's fast -growing national space industry.  
 
SECTION 7: TRADE POLICY DEVELOPMENTS  
Sub-section title: 7.3.1: Free Trade Agreements  
WT/TPR/G/423, section 7, page 10, sub -section 7.3.1 sub -section 7.8  
In 2005, the GCC commenced negotiations to establish free trade agreements with a number of 
countries including China, India, Pakistan, Japan, Korea, New Zealand , Australia, Türkiye , 
EFTA States, Singapore, EU and the Sothern Common Market (MERCSUR). The scope of these 
negotiations covered market access for goods and services, and in some cases, government 
procurement and included chapters on intellectual property, investment and competitio n.  
 
Questions 5: 
• We appreciate the opportunity to progress the GCC -NZ FTA and look forward to 
economic and trade benefits to be derived from finalizing this agreement.  
• The UAE has also made a number of recent announcements about pursuing 
Comprehensive Ec onomic Partnership Agreement (CEPA) negotiations. We would 
welcome UAE views on how the CEPA policy fits with GCC wide agreements.  
 
The GCC 's Economic Agreement of 2002 stated in article (31) concerning external bilateral 
agreements that "no Member State m ay grant to a non -Member State any preferential treatment 
exceeding that granted herein to Member States, nor conclude any agreement that violates 
provisions of this agreement ". Therefore, a GCC member can engage in bilateral agreement with 
another country  as long as it respects article (31). In fact, the UAE is not the first GCC country to 
pursue bilateral preferential agreements within the framework of the GCC customs union. The 
Kingdome of Bahrain and the Sultanate of Oman both have bilateral free trade agreements with the 
United States of America. The GCC already has a mechanism that enable its members to deal with WT/TPR/M/423/Add.1  
 
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  the goods imported by those two members from the USA under cover of their bilateral agreements 
with the USA.  
 
SECTION 9: UAE PARTICIPATION I N INTERNATIONAL ORGANOZATIONS AND 
AGREEMENTS  
Sub-section title: 9.4: UAE Contribution to Enhance the Multilateral Trading System  
WT/TPR/G/423, section 9.3, page 13, sub -section 9.7  
While the UAE believes there is a need to modernize and strengthen the global trading system and 
reform key pillars of the TWO (e.g. negotiations, dispute settlement and the review of national trade 
policy), it consider the principle of Special and Differe ntial Treatment to be an essential element of 
the rules based trading system, as it main objective is to accommodate the concerns and 
development needs of a number of WTO member countries. The also views areas of technical 
assistance and capacity -building as equally important.  
 
Question 6: 
• New Zealand commends the UAE for their constructive support of the multilateral 
trading system and its institutions as well as for the country 's advocacy for free 
and open trading systems and innovative approach to direc t foreign investment.  
 
 
  WT/TPR/M/423/Add.1  
 
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  OMAN  
Government Report (WT/TPR/G/423)  
 
10.3 UAE Investment Strategies Paragraph 10.13 & 10.14 page 15  
The country report states that the United Arab Emirates implemented National Agenda for Inward 
Foreign Direct Investment (FDI) aims to attract foreign direct investment and outward investments 
from the UAE.  
 
Question:  
Could the United Arab Emirates share the policies that have been put in place to implement the 
above strategies?  
 
Answer : 
The UAE is currently working on the implementation of the UAE National Agenda for foreign direct 
investment through a number of main initiatives and strategic projects, su ch as:  
 
• List of targeted countries for FDI.  
• List of targeted sectors for FDI.  
• Prominent features and Incentives granted to investors in the UAE.  
• Promotional campaigns and programs for enhancing the investment environment.  
 
The UAE National Agenda for Inflo w and Outflow aims to:  
• Increase the country 's attractiveness for foreign direct investments.  
• Contribution of the target sectors to the GDP at sustainable rates on an ongoing basis to 
achieve the country 's goal on economic diversification.  
• An influx of qual ity investments, especially in the manufacturing sector and the priority 
sectors in renewable energy, space and the 4th Industrial Revolution.  
• Transfer of modern and advanced technology.  
• Encouraging economic diversification policies in the country as well as creating a 
supportive environment to support national companies abroad.  
• Identifying new opportunities through which it is possible to develop and expand the 
business portfolio of Emirati companies abroad.  
 
The UAE is prioritizing digital transformation and has launched innovative policies to attract new 
investments, especially in the areas of artificial intelligence, Internet of Things, financial technology, 
and e -commerce, and information and communications technology, among others. This presents 
many n ew investment opportunities for investors.  
As the UAE continues down the path of economic diversification, we are also working to stimulate 
investments in other priority sectors, including petrochemicals, manufacturing, renewable energy, 
space, education,  healthcare, agribusiness, and logistics, to name a few.  
13 Targeted Sectors for Inflow of Investment ranging from: Retail and e -commerce marketplaces, 
Agriculture Tech, Healthcare, Manufacturing, Financial Tech, Logistics, Entertainment, streaming and 
gaming, Supply chain, Space, Medical & Wellness tourism, ICT Sector, Renewable Energy, and 
Education.  
24 Targeted Sectors for UAE Investors Abroad ranging from: Education Tech, Cybersecurity, 
E-healthcare/ E -pharma, Renewable power generation/ water supply, S mart buildings, Robotics, 
Blockchain, Carbon -capture technology, Transport infrastructure, 5G infrastructure, Healthcare 
facilities therapeutics, and devices, Senior housing & care organizations, Consumer companies, 3D 
printing, IoT & Sensors, Sustainable transport, Sustainability in food consumption, Subscription - 
based products/ digital content, Financial Tech, E -commerce platforms, Artificial Intelligence, 
Augmented reality/ virtual reality, Renewable energy, Agriculture Tech.  
  WT/TPR/M/423/Add.1  
 
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  THE PHILIPPINES  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
I. ECONOMIC ENVIRONMENT  
Para 1.6 (Page 14)  
The UAE 's economy is highly reliant on foreign workers, as immigrants made up 87.9% of the total 
population in 2019. " As most foreign workers are men, men represent a much larger share of the 
total population than women, and thus working women represent only 15% of the total labour force. 
Employment data show differences between occupation of citizens and non -citizens an d of men and 
women. More than 40% of working non -Emirati women are employed by private households, 
compared to 0.1% of working Emirati women. More than 80% of Emirati men and 70% of Emirati 
women who participate in the labour force work for the federal or local government. A small 
proportion works for the private sector, compared to 82% of working non -Emirati men and about 
half of working non -Emirati women. In September 2021, the Government introduced the target of 
having 10% of private sector jobs filled b y nationals in 2026.  
 
Question:  
1. Please provide more details on how UAE plans to achieve its target to fill up 10% of private 
sector jobs with Emirati nationals in 2026.  
 
As the UAE focuses on generating economic growth through increases in human capacit y-led 
productivity gains, it has set a target to shift to being a fully -fledged knowledge economy by 2030. 
In line with this competitive knowledge economy agenda, as part of its long -term national plan for 
the next fifty years, the Nafis (meaning 'compete ') policy was introduced to encourage recent 
national graduates to enter the private sector. The programme aims to qualify and equip nationals 
with entrepreneurial and other key skills to meet future -of-work requirements.  
The programme functions through a series of mechanisms, including: the provision of funding for 
training and orientation programmes; public work programmes; financial and technical support to 
entrepreneurs and independent workers. The Nafis agenda is intended to create an entrepreneurial 
culture in schools and universities and equip the next generation to think as responsible leaders, 
with creativity and ambition ". 
 
Para 1.7 (Page 14)  
The Gender Balance Council was established in 2015 to encourage women 's participation in the 
economy and pr omote gender equality legislation. Men and women are entitled to equal pay for the 
same work or for work of equal value. Federal Law No. 6 of 2020 announced the implementation of 
procedures and controls for evaluating that men and women were performing wor k of "equal value ". 
This regulation concerning the private sector followed a similar one in 2018 for the public sector. 
In 2019, the Central Bank issued a notice for UAE banking and financial institutions to prohibit 
gender -based discrimination in accessin g financial services.  
 
Question:  
2. With these policies and measures undertaken by the government, by how much did women 's 
participation in the labor force grow over the past five years (i.e. 2016 -21)? 
 
In September 2017, the Gender Balance Council launched the Gender Balance Guide: Actions for 
UAE Organisations prepared by the Organisation for Economic Co -operation and Development 
(OECD). The guide recommends actions for organisations to:  
 
1. Implement commitment and oversight for gender balance  
2. Integrate gender into policies and programmes  
3. Engage personnel towards gender balance  
4. Implement gender balance in leadership positions  
5. Implement gender sensitive communication.  
 
The UAE was ranked 18th globally and 1st regionally in the Gender Inequality Index (GII) of the 
United Nations Development Programme 's Human Development Report 2020. It has advanced eight 
positions from its previous rank of 26 in 2019.  
 
The UAE was ranked 1st across the Arab countries in the World Economic Forum 's Global Gender 
Gap Report 2021. Additionally, the UAE was ranked 1st globally in four of the report 's indicators:  WT/TPR/M/423/Add.1  
 
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  1. women in parliament  
2. sex ratio at birth  
3. literacy rate  
4. enrolment in primary education.  
 
The UAE has advanced 48 ranks in just one ye ar, rising from the 120th rank to the 72nd globally.  
 
UAE has closed 71.6 % of its gender gaps to date. Emirati women 's parliamentary representation in 
the Federal National Council is 50 % and their ministerial representation is  27.5%. These numbers 
are amon g the highest in the world.  
 
Para 1.14 (Page 17)  
A noteworthy measure during the review period was the introduction of the 5% VAT in 2018. The 
authorities agreed that 30% of collected VAT revenue will be allocated to the Federal Government 
and the rest to emirate governments. The authorities indicate that they do not intend to raise the 
VAT in the upcoming budget cycle (2022 -26). In addition, an excise tax on harmful goods was 
introduced in 2017 (see Section 3.1.4 for further information on the VAT and exci se taxes). At the 
same time, a package of initiatives to foster investments and growth in late 2018 and beyond was 
introduced in line with the Vision 2021 strategy (Section 2.1) by Abu Dhabi and Dubai.  
 
Question:  
3. On the introduction of excise tax on har mful goods, is there any initiative or plan to expand 
the list of harmful goods to include those that contribute to environmental pollution? Please 
elaborate.  
 
The excise tax policy is set in unison with other GCC member countries. So far, no expansion of the 
tax base is planned to include products related to environmental pollution.  
 
II. TRADE AND INVESTMENT REGIMES  
Para 2.19 (Page 30)  
At the core of most government plans is the transformation of the economy towards high -tech 
sectors, new technologies, and their application to the UAE economy as illustrated by the UAE 
Artificial Intelligence Strategy, the UAE Fourth Industrial Revolution Strategy, the UAE National 
Space Strategy, and the Talent Attraction and Retention Strategy, to name a f ew. Moreover, in 2021 
the Government launched the UAE Industrial Strategy (also called Operation 300bn), one of the 
main pillars of the UAE development agenda, which aims to raise the industrial sector 's contribution 
to the GDP from AED 133 billion to AED 300 billion by 2031.  
 
Question:  
4. What are the strategies being implemented by the government to achieve the aim of 
Operation  300bn to raise the industrial sector 's GDP contribution to AED 300 billion by 2031?  
 
The Ministry of Industry and Advanced Technology launch the 2031 UAE Industry and Technology 
Strategy which has 4 strategic objectives:  
 
1. Creating a relevant, attractive and engaged business environment to meet local and international 
investor needs  
2. Supporting continued growth of  home -grown national industries and enhancing their 
competitiveness  
3. Stimulating innovation and adopting advanced technology in industrial ecosystems of the future  
4. Boosting the UAE 's reputation as a global destination for leading future industries wi th world -class 
infrastructure; a highly skilled and technologically advanced workforce  
 
Para 2.29 (Page 32)  
The UAE maintains a WTO National Committee (NC) that provides advice and support to the UAE 
negotiating team on issues under discussion at the WTO ( Box 2.1). The NC is chaired by the Minister 
of Economy, and groups the representatives of key public and private economic players in the 
country. It is composed of five sub -committees (or technical teams): (i) market access for 
agricultural and non -agricul tural products; (ii) intellectual property rights; (iii) protection of domestic 
production; (iv) trade in services; and (v) trade facilitation and government procurement. In 
addition, in accordance with the Agreement on Trade Facilitation, the UAE set up a  National Trade 
Facilitation Committee in 2014.  WT/TPR/M/423/Add.1  
 
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  Functions of the National Committee  
• Drafting the UAE 's position on the WTO 's multilateral negotiations agenda (agricultural and 
non-agricultural goods, services, intellectual property, and trade facilitation) and other issues under 
discussion across all WTO bodies and committees.  
• Formulating the UAE 's position on other matters relevant to the WTO that may affect the 
country 's rights and obligations under the Organization or the country 's commerc ial and economic 
interests.  
• Requesting relevant authorities to prepare studies of the expected effects of the results of 
multilateral negotiations on the UAE 's economy and economic feasibility studies on specific issues, 
such as joining multilateral agre ements sponsored by the WTO, and setting the terms of reference 
for such studies.  
• Proposing initiatives for the UAE on any issues related to international trade agreements in 
force within the framework of the WTO.  
• Discussing and studying proposals rega rding further trade liberalization that may affect the 
UAE's obligations under the WTO.  
• Creating technical teams for negotiations (e.g . Trade in Goods, Trade in Services, Trade 
Facilitation, Intellectual  
 
Question:  
5. One of the functions of the National  Committee includes the discussion and study of proposals 
regarding further trade liberalization that may affect the UAE 's obligation under the WTO. As we all 
know, the UAE has a liberal trade regime. How do UAE 's trade liberalization policies and measures  
contribute to managing the environment more effectively?  
 
The UAE believes that trade liberalization policies and measures increase trade and can, by 
supporting economic growth, development, and social welfare, contribute to a greater capacity to 
manage the environment more effectively. Open markets can improve access to new technologies 
that make local production processes more efficient by diminishing the use of scarce inputs such as 
energy, water, and limit the use of other environmentally harmful subs tances.  Similarly, trade and 
investment liberalization can provide firms with incentives to adopt more stringent environmental 
standards. As the UAE becomes more integrated within the world economy, its export sector 
becomes more exposed to environmental r equirements imposed by the leading importers. This 
means changes needed to meet these requirements, in turn, flow backwards along the supply chain, 
stimulating the use of cleaner production processes and technologies.  
 
III. TRADE POLICIES AND PRACTICES BY MEASURE  
 
Para 3.5 (Page 44)  
In October 2020, the FCA launched a new UAE Customs Gateway project. According to the 
authorities, the customs gateway will be a national customs clearance system, which will be 
developed into a national single window and to dat e it integrates 25 government agencies across 
the UAE, providing a single access point for users of customs services. At the time of writing, the 
gateway encompassed a number of systems, with others such as an inspection system to be added 
later. While an e-statistics system introduced new comprehensive trade data collection, the 
circulation system connects 19 agencies, allowing for the exchange of circulars relating to product -
specific trade regulations.  
 
Question:  
6. What are the measures undertaken by the UAE to ensure that the filing/registration of 
intellectual property rights remained unhampered during the time of the pandemic?  
 
The filing and registration process is available entirely online, which means that the impact of the 
pandemic  is quite restricted. UAE embassies also had attested formality documents (eg. Power of 
Attorney, Assignment) fully online. In this context, we believe the impact of the pandemic in terms 
of filing/registration of IPR was minimum.  
 
Para 3.137 (Page 73)  
The UAE recognizes the importance of a strong intellectual property (IP) protection for creating a 
stimulating environment for innovation. The UAE National Innovation Strategy, published in 2015, 
highlights that sound institutions and a sound regulatory envir onment are key constituents of 
innovation. The Strategy sets as one of its goals to design efficient patent registration procedures 
and raise awareness on intellectual property rights (IPRs). Since its last TPR in 2016, the UAE has WT/TPR/M/423/Add.1  
 
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  thus made some updates o f its intellectual property regime including three major changes. First, the 
repeal of Patent Law No. 17 of 2002 by Federal Law No. 11 of 2021 covering the protection of 
patents, industrial designs, undisclosed information, and utility certificates. Second , the UAE joined 
the Madrid Protocol in September 2021 (entry into force in December 2021) as its 125th member. 
This will allow future trademark applications to be filed in a single application among its 124 -member 
countries. Third, Federal Law No. 36 of 2 021 on Trademarks repealed Federal Law No. 37 of 1992 
on Trademarks as amended. In addition, the Ministry of Economy signed a Roadmap for 2019 -2020 
to strengthen IP applications and develop an innovative environment with the French National 
Industrial Prop erty Institute. Training for students on IP awareness and raising the importance of 
IP registration for owners of SMEs were especially emphasized. Between 2018 and 2021, the UAE 
improved its ranking in the Global Innovation Index from 38th to 33rd.  
 
Question:  
7. What are the programs and/or initiatives implemented under the UAE National Innovation 
Strategy that helped onboard and/or promote IP registration of UAE 's MSMEs? Kindly share data on 
IP registration among the MSMEs?  
 
The UAE government has de cided to cut 30% of the utility model examination fee for SMEs. Related 
data is not available yet.  
 
Para 3.155 (Page 76)  
Trademark legislation in the UAE was changed in late 2021 with the development of the new Federal 
Law No. 36 of 2021 on Trademarks. At the time of writing, the executive regulations had not yet 
been made available, and the provisions of the Law could not be covered in this Review.  
 
Question:  
8. Currently, are there any information available on the new Trademarks law? Can UAE provide 
salient points on the amendment of the law?  
 
The new decree -law has been issued and came into force on 2nd January 2021, which contained 
significant changes such as allowing multi -class applications, provisions on Geographical Indications, 
and the increasing of  penalties to high levels.  
 
Para 3.156 (Page 76)  
Under the previous law (Federal Law No. 37 of 1992 on Trademarks as amended by Federal Law 
No. 19 of 2000 and Federal Law No. 8 of 2002), all that takes a distinctive shape composed of 
names, words, signatu res, letters, numbers, drawings, symbols, addresses, hallmarks, stamps, 
pictures, engravings, advertisements, packages, or any other mark or a combination thereof if used 
or meant to be used either in distinguishing goods, products, or services, or establi shing that the 
goods or products are owned by the owner of the trademark can be considered as a trademark. The 
voice accompanying a trademark is considered a part of it. A trademark must be distinctive and not 
confusingly similar to earlier trademarks. The  1992 Law on Trademarks does not contain provisions 
specific to geographical indications (GIs); nevertheless, Article 3 forbids registration of geographical 
names and data should their use create confusion as to the origin or source of the goods, products,  
or services. The authorities indicate that some undue references to countries have been rejected.  
 
Question:  
9. Does UAE allow opposition to "bad faith " trademark application? Corollary thereto, can a 
trademark registration be cancelled or revoked on the ground that the registration was obtained 
through bad faith or fraud? If the answers to the aforementioned questions are yes, please give 
examples(s).  
 
According to Article 18(1) from new decree -law No. 36 of 2021 "The person who registered the 
trademark i s considered the owner of it, and its ownership may not be disputed when its registration 
and use are linked from the date of its registration continuously for a period of no more than 
five years without the existence of a judicial dispute regarding it, un less proven bad faith by the 
person who registered the mark ". In the light of the said article, we confirm that the bad faith can 
be ground for cancellation action.  
 WT/TPR/M/423/Add.1  
 
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  Para 3.160 (Page 77)  
Cabinet Resolution No. 17 of 2019 allows trademark and copyright owners to register their 
trademarks and copyrights for protection at any customs authority in the UAE if these were already 
pre-recorded by the Ministry of Economy.  
 
Question:  
10.  Under the mandate given, can the customs authorities undertake ex -officio actions, or only 
through a prior request or complaint by the trademark or copyright owner/holders? What is the 
rationale for this policy?  
 
The customs are able to undertake ex -officio actions for the protection of trademarks in accordance 
with the  Cabinet Resolution NO. 17 of 2019.  
 
Para 3.161 (Page 77)  
The new UAE Law on Trademarks aligns with the GCC Trademark Law. The GCC law does not 
establish a unified registration or enforcement system; it aims to create a single set of regulations 
for trade mark protection that applies uniformly across all the GCC member States. Therefore, 
registering a trademark in all six GCC member States requires filling separate national trademark 
applications.  
 
Question:  
11. Are there plans by the GCC Member States to h ave a unified registration or enforcement 
system in the future? Kindly share details.  
 
As for the unified registration, it is still under consultation and study by the General Secretariat of 
the GCC States. But for the unified enforcement, there are no discussions about it by the General 
Secretariat of the GCC States.  
 
Para. 3.163 (Page 77)  
Federal Law No. 17 of 2009 on the Protection of Plant Varieties is based on the principles of the 
International Union for the Protection of New Varieties of Plants (U POV), of which the UAE is currently 
an observer member. The UAE authorities indicated to UPOV in 2020 their intention to adhere to the 
Union, and to this effect have issued a draft law to make current Emirati plant protection regulations 
compliant with the  requirements of UPOV. Accordingly, UPOV reviewed and accepted the draft and 
requested that the UAE issues the law to enable its full membership.  
 
Question:  
12. What is UAE 's timeline in the implementation of the new law on PVP and its membership to 
the UP OV? 
 
The Law is expected to be adopted in 2022 and consequently the adoption of the country 's 
membership as an active member in UPOV in the next round in 2022.  
 
Para. 3.167 (Page 78)  
In addition to Federal Law No. 19 of 2016 on Combating Commercial Fraud,  the authorities 
strengthened their arsenal to combat IPR violations during the review period by signing a 
Memorandum of Understanding (MoU) between the Dubai Customs and the Brand Owners ' Protection 
Group (GCC and Yemen). The aim of this MoU is to work on  a framework of cooperation to prevent 
the import of counterfeit and pirated goods through bilateral exchange of information, awareness 
training for customs officials, and testing of goods samples. The DIFC Intellectual Property Law 
of 2019 (Section 3.3.7. 1) also introduces penalties issued by the DIFC Court, ranging from 
USD 5,000 to USD 40,000 in case of infringement, which can be doubled in case of repetition, in 
some cases much higher than federal law provisions.168 Under the new federal Patent Law, the  range 
of penalties was increased to AED 100,000 (minimum) to AED 1 million (maximum). The authorities 
indicate that as of October 2021 the Commissioner of Intellectual Property had received one 
infringement complaint regarding a trademark for the year 202 1, resulting in a fine of USD  25,000 
and the temporary suspension of the infringer 's commercial license.  
 
Question:  
13. With the significant increase in the usage of online platforms since the pandemic (both as a 
business model and by consumers), have there been an increase in infringement cases? What WT/TPR/M/423/Add.1  
 
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  enforcement measures did the authorities have undertaken to address illeg al online distributors? 
Kindly share details.  
 
IV. TRADE POLICIES BY SECTOR  
 
Para 4.39 (Page 89)  
In September 2016, the UAE submitted a Nationally Determined Contribution (NDC) within the 
framework of the Paris Agreement, which was revised in December 202 0 to reflect a higher level of 
ambition. According to the updated NDC, the UAE intends to reduce GHG emissions for the year  2030 
by 23.5% relative to the business -as-usual scenario. In October 2021, the UAE declared its intent 
to achieve a target of zero GHG emissions by 2050, and, in November 2021, it announced the 
Hydrogen Leadership Roadmap, a comprehensive national blueprint to support domestic low -carbon 
industries, contribute to the country 's net-zero ambition, and establish the country as a com petitive 
exporter of hydrogen. The authorities note that the UAE is well on its way to meet its ambition to be 
a global leader in low -carbon hydrogen with more than seven projects already under way that will 
target 25% market share in the key export market s, including Japan, the Republic of Korea, 
Germany, and India, initially along with additional high -potential markets in Europe and East Asia. 
The UAE will host the 28th session of the Conference of the Parties (COP28) to the UNFCC in 
November 2023.  
 
Quest ion: 
14. Fossil fuel has been one of UAE 's significant sources of income generation. With UAE 's 
pronouncement of Net Zero by 2050 Strategic Initiative, aside from increasing development of 
renewable energy projects, what is the country 's plan to support th e phase -out of fossil fuel -based 
sources of electricity?  
 
The UAE Net Zero by 2050 strategic initiative is a national drive to achieve net -zero emissions by 
2050, making the UAE the first MENA nation to do so. The Ministry of Climate Change and 
Environment  (MOCCAE) will lead and coordinate efforts to execute the UAE Net Zero by 2050 
strategic initiative and ensure collaboration at the national level to fulfil this objective. Stakeholders 
in key sectors, such as energy, economy, industry, infrastructure, tra nsport, waste, agriculture, and 
the environment, will update relevant plans, strategies, and policies, and implement initiatives and 
projects to achieve net zero by 2050 in line with their needs and growth requirements. As such, the 
UAE is taking a holisti c approach to achieving its net zero goal that will not only include increasing 
the development of clean energy sources, but also adopting principles of a green and circular 
economy, leveraging breakthrough technologies of the Fourth Industrial Age, restor ing mangroves 
and conserving coastal blue carbon ecosystems, among other efforts.  
 
15. Considering this ambitious target, please share the policy on renewables and the plans to 
implement climate measures over the next decade?  
 
Currently UAE in the proces s of reviewing Energy Strategy 2050 to align with the UAE Net zero 
strategic initiative which will be both made available before COP28, including the road map as well 
to net zero covering multisector including Oil and gas and industries as well.  
As furthe r reference, the UAE first 'Energy Strategy 2050 ', which is considered the first unified 
energy strategy in the country, was based on supply and demand. The strategy aims to increase the 
contribution of clean energy in the total energy mix from 25 % to 50 % by 2050 and reduce carbon 
footprint of power generation by 70 %, thus saving AED 700 billion by 2050. It also seeks to increase 
consumption efficiency of individuals and corporates by 40 %. In March  2021, the Government 
launched the National Integrated Energ y Model, which aims to set out a roadmap for the 
development of the country 's energy sector over the next fifty years, launched together with the 
Khalifa University and the International Renewable Energy Agency (IRENA). The model will support 
the formulati on of the UAE 's future energy mix and the design of the energy sector for the next 
50 years and provides a common framework that brings together stakeholders in the energy sector. 
In addition, it will define the contours of the future as part of the UAE 's efforts to maximize the 
benefits of this sector by developing strategies and foundations for work during the next phase in 
line with the National Energy Strategy 2050.  
As part of our future energy and climate ambitions and commitments, we see hydrogen as a  key 
enabler to decarbonise domestic emissions in key sectors of the economy, including Industry, 
transportation, the maritime and aviation sectors, as well as exports to support global 
decarbonisation efforts. The UAE also strongly believes Hydrogen will facilitate energy security, 
accessibility, and affordability as the world aims for a just and sustainable transition.  WT/TPR/M/423/Add.1  
 
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  16. What is the government 's plan to ensure the cooperation of big oil and gas companies to adopt 
the country 's ambition in transitioning to invest in low -carbon industries? Kindly share the policy and 
monitoring framework for the transition to low -carbon industries?  
 
The UAE has long been a champion of sustainable development. In October 2021, we announced 
our commitment to Net Zero emissio ns by 2050 – the first nation in the MENA region to do so. Then, 
in November, it was confirmed that the UAE would host COP28, the international climate conference. 
The UAE 's sustainable development policies and initiatives are enabled through our private s ector 
companies, as no government can act without the engagement, innovation and enterprise of the 
private sector. For the UAE, we are proud to say that our national oil company, ADNOC, is already 
one of the least carbon intensive oil and gas producers in the world. ADNOC recently announced 
plans to invest $127bln in 2022 -26 to expand its production capacity as well as its low carbon and 
clean energy businesses. This is just one of many examples of how our private sector companies 
are leading the way in our  transition toward a low -carbon future.  
 
Para 4.61 (Page 95)  
The authorities indicate that total clean energy (renewable and nuclear) installed capacity increased 
from 1,875 MW in 2019 to 4,500 MW in 2020 and is expected to reach 6,000 MW by the end of  2021. 
Renewable energy capacity increased very substantially during the period under review. According 
to one source, the UAE 's capacity to generate electricity from renewable energy sources has 
increased more than sevenfold since 2017 and reached 2,540 MW  in 2020. Almost all renewables 
capacity involves solar power. The key solar projects that were developed or are being developed 
are the Masdar 10 MW Photovoltaic Plant; the 2 GW Al Dhafra Photovoltaic Plant in Abu Dhabi; and 
the Noor Abu Dhabi solar plant  and the Mohammed Bin Rashid Al Maktoum Solar Park in Dubai, 
which involves both photovoltaic and concentrated solar power technologies, with a capacity of 2  GW 
today and an expected capacity of 5 GW in 2030. Another innovative project is the installed pil ot of 
a floating solar power plant that is set to have a capacity of 80 kilowatts in Abu Dhabi. Waste -to-
energy facilities are being developed in Dubai, Abu Dhabi, and Sharjah. Another innovative project 
is the first hydroelectric power station in the GCC being built in Hatta (Dubai) with the capacity of 
250 MW.  
 
Question:  
17. The development of Waste -to-Energy (WTE) facilities requires strategies that will cater both 
the pursuit of increased WTE plant efficiency, as well as reducing the environmental impac t of WTE 
plants. Are there specific plans to ensure that WTE Plants do not contribute to environmental 
degradation? Please elaborate.  
 
The UAE 's waste management initiatives are coordinated through local authorities. Waste issues are 
handled through recyc ling and converting waste to energy and resources, new technologies and 
improved waste separation and collection systems. The UAE aims to reduce the adverse per capita 
environmental impact of cities by monitoring air quality and municipal and other waste m anagement. 
For example, the UAE issued a Cabinet Resolution in 2018 to regulate the waste management 
process and standardize the mechanisms and methods of proper waste disposal in line with best 
practices with the aim of protecting the environment and redu cing risks to human health.  
 
Item 4.3.1 (Page 97)  
4.3.1 Financial Services  
4.69. Financial services accounted for 8.2% of GDP in 2020, and the sector employed nearly 
48,000  workers in 2018 or 2.5% of total employment in 2019. However, financial services play 
significantly different roles in various Emirates, accounting in 2019 for 7.7% of GDP in Abu Dhabi 
and 6.9% in Dubai, but only 3.5% in Fujairah.  
 
Question:  
18. What are the impacts of the COVID -19 pandemic specifically to the country 's financ ial services 
sector? Were there regulations issued to address these?  
 
The UAE financial system demonstrated resilience in weathering the pandemic ramifications while 
also providing relief and support to the affected households and businesses. The banking s ystem 's 
capital and liquidity buffers remained adequate. In 2021, as the economic recovery gained traction, 
profitability rebounded towards pre -pandemic levels. Non -bank financial institutions commenced 
recovery during 2021 as pandemic -related restrictions  gradually eased. Nonetheless, the pandemic WT/TPR/M/423/Add.1  
 
- 157 - 
 
  resulted globally in additional pressure on asset quality and operational resilience, acceleration of 
digitalisation and greater exposure to cyber risk.  
 
The UAE Financial Stability Report provides details on th ese actions and can be found here: 
https://centralbank.ae/sites/default/files/2021 -06/2020%20FSR%20Report%20EN.pdf . 
 
Para 4.3.1.1 (Page 97)  
Banking  
4.71. The fi nancial system is dominated by the banking sector, accounting for 99% of financial sector 
assets at the end of 2020, an increase from the 98.5% they represented in 2016. Financial sector 
assets overall represented 242% of GDP in 2020, up from 199% in 2016,  while bank deposits grew 
by 20.6% between end -2016 and end -2020. Over the reporting period, the number of banks 
remained broadly stable and stood at 59 (as of September 2021), consisting of 21 national banks, 
27 foreign banks, 10 wholesale banks, and 1 in vestment bank. Over the same time, the number of 
branches in the UAE declined from 846 in 2016 to 541 at the end of 2020, as digitization processes 
were increasingly adopted and nearly half of the population older than 15 years accessed an account 
via mobi le phone or the Internet.  
 
Question : 
19. In terms of commercial banking activities, is there a provision under UAE 's domestic laws and 
regulations that limits the number of non -United Arab Emirates resident incorporators for entry 
through investing in a new banking subsidiary? Kindly share relevant information.  
 
Yes, the National shareholding is defined in the Federal Decretal Law no. 14 of 2018, which states, 
"national shareholding must not be less than sixty percent (60%) in a bank incorp orated in the UAE . 
 
20. Did the UAE pass new regulation to govern the digital banking sector? If so, please specify the 
regulation and when it was passed. How does it limit the foreign equity participation of foreign 
players?  
 
The RPSCS Regulation (Central  Bank Circular No. 15 of 2021, regarding Retail Payment Services and 
Card Schemes Regulation) was published in the official gazette on 15 July 2021 and is effective 
within one month from its publication. As per the regulation, it is prohibited to carry out  any retail 
payment services without obtaining a prior license from the Central Bank. This would largely apply 
towards fintech organisations offering payment, card issuance and other financial services.  
 
The Regulation itself covers the following key area s: cash -in services: enabling cash to be placed in 
a payment account;  cash-out services: enabling cash withdrawals from a payment account;  retail 
credit and debit digital payment transactions;  government credit and debit digital payment 
transactions;  peer-to-peer digital payment transactions; and  money remittances  
 
Fintech companies seeking to operate the above activities may do so with 100% ownership subject 
to approval from the Central Bank and being issued a license depending on the activity. However, i t 
is important to note that the regulatory framework for "banking " in onshore in the UAE is based on 
Federal Law No. 14 of 2018 concerning the Central Bank, and Organisation of Financial Institutions 
and Banking (the Banking Law) under which, the Central B ank is entrusted with the management of 
the commercial, islamic and foreign banking sector. Traditional commercial banks are required to be 
established as public joint stock companies and must be majority owned by UAE nationals. The 
minimum UAE national sh areholding for finance companies, banks and exchange houses is 60%. 
Separately, foreign owned banks and fintech companies are also able to establish themselves as 
100% owned under the Dubai International Financial Center (as regulated by the DFSA) or the A bu 
Dhabi Global Markets (ADGM) as regulated by the FSRA.  
 
Para. 4.72. (Page 98)  
Islamic Banking  
A well -established Islamic finance sector comprises both national and foreign fully -fledged Islamic 
banks, Islamic windows at conventional banks, and Islamic finance companies, accounting for assets 
of AED 782 billion (or around 25% of total sector assets) at the end of 2020.  WT/TPR/M/423/Add.1  
 
- 158 - 
 
  Question :  
21. As we are aware, many foreign workers or individuals are staying in the country. In accordance 
with the UAE 's dome stic laws and regulations, are there rulings that restrict foreign nationals to open 
an account with a domestic bank under Mode 2?  
 
Non-residence can open saving accounts in banks operating in the UAE i.e. no current account are 
allowed.  
 
Item 4.3.2.2 (Pag e 104)  
4.92 Insurance  
Among the 30 insurance companies listed on the stock exchanges, the three largest accounted for 
nearly 50% of market share. Growth in insurance was broad -based across various types of insurance 
except for motor vehicle and insurance of persons and fund accumulation (life insurance), which 
declined. Since 2017, health insurance has been mandatory for all residents in the Emirate of Dubai, 
contributing to an increase in the share of health insurance in GWP from 43% in 2016 to 46% 
in 2020. According to the authorities, the largest share of GWP in 2020 was accounted for by 
insurance brokers (45.8%), banks (8.2%), and agents (5%), with a large share of the remainder 
being accounted for by direct insurance. The use of reinsurance b y insurance companies increased 
over the reporting period with the retention ratio across all insurance classes falling from 63.4% 
in 2016 to 56.9% in 2020.  
 
Question:  
22. For the entry of foreign insurance and reinsurance firms, what are the specific prud ential 
requirements (i.e. qualifying capital in respect of insurance liabilities and risks; risk identification 
and management; and reporting and disclosure) needed to open a branch in the UAE? Is there a 
limitation in the participation of a non -UAE reside nt in the Board of Directors of a locally incorporated 
insurance company? Please elaborate.  
 
1- Foreign insurance companies:  
• Provisions for licensing a Foreign insurance companies as follows:  
The company should introduce new insurance products, the compa ny should carry out nontraditional 
insurance activity and coverage besides the other fields of insurance, the company should increase 
the total retention, the company should be evaluated and rated).  
 
The Executive Regulation of the Federal Law No. 6 of 200 7, Article (19) Link: 
https://ia.gov.ae/en/RulesRegulations/IALegislationLawAndRegulations/The%20Executive%20Reg
ulation.pdf . 
 
• All financ ial provisions to foreign insurance companies can be found in the Financial Regulations 
for Insurance Companies Link: 
https://ia.gov.ae/en/RulesRegulations/financialregulationsDocs/Financial%20Regulations%20for%
20Insurance%20Companies.pdf . 
 
2- Reinsurance companies:  
• Licensing and Registration of National Reinsurance Company:  
- The paid up capital of Reinsurance Company s hall not be less than AED 250,000,000.  
- At least 51% (one -fifty percent) of the capital of the reinsurance company incorporated in the 
State shall be owned by natural persons who are UAE Nationals or GCC Nationals or by legal persons 
fully owned by UAE na tionals or GCC Nationals.  
 
• Licensing and Registration of Branches of Foreign Reinsurance companies:  
- A foreign company specialized and licensed in its country may open branches in the UAE to practice 
reinsurance business after obtaining the necessary license and registration.  
- The capital of the parent company in its home country should not be less than the percentage 
determined in sub Article (1) of Article (12) of the Instructions organizing reinsurance operations 
(not be less than AED 250 ,000,000).  
- A foreign company wishing to open a branch in the UAE to practice reinsurance business should 
have a classification not less than the minimum classification specified as follows:  
Standard & Poor 's Moody 's AM Best Fitch Ratings  
BBB Baa B+ BBB 
 WT/TPR/M/423/Add.1  
 
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  Instructions organizing reinsurance operations can be found here: 
https://ia.gov.ae/en/RulesRegulations/decisionsregulationsinstructionsDocs/Insurance%20Authorit
y%E2%80%99s%20Board%20of%20Directors%20Decision%20%20No.(%2023)%20%20of%202
019.pdf . 
 
- Federal Law No. 2 of 2015 on commercial companies, Articles start ing from no. (327) mention the 
provisions governed the foreign companies including the foreign insurance companies, can be found 
here:  https://u.ae/ -/media/Information -and-services/Business/En -
federal_law_2_2015_commercial_companies.ashx . 
 
Item 4.3.1.3 (Page 106)  
4.103 Capital Markets  
Capital markets in the UAE are well developed and are open to the listing of foreign companies, 
including d ual listing in the UAE and abroad. Financial markets in the onshore economy are regulated 
by the Emirates SCA. The two onshore financial markets, the Dubai Financial Market (DFM) and the 
Abu Dhabi Securities Exchange (ADX), list companies, bonds, sukuks, a nd other financial 
instruments make up the Emirates Securities Market. In addition, the Dubai Gold and Commodities 
Exchange (DGCX) operates in the Dubai Multi Commodities Centre (DMCC) free zone under SCA 
supervision. While the SCA approves the commodities  contracts in the DGCX, the DFM and the ADX 
approve the listing of companies and other financial instruments. The SCA also licenses investment 
funds as well as brokers. Both can be domestically incorporated or branches of foreign companies 
as long as they conduct the same activity and are supervised by a regulatory authority in the country 
of origin. The regulations for brokers also specify certain capital requirements and prohibit certain 
conflicts of interest.  
 
Question:  
23. In terms of investment houses , what is the foreign equity limitation allowed under the UAE 's 
domestic laws and regulations? Further, are foreign nationals allowed to become members of the 
Board of Directors to the extent of the foreign participation in the equity enterprise? Please el aborate.  
 
Please be informed that for investment houses which perform Financial Advisor activity, as per 
Commercial Companies Law, there is no limit on the percentage of shares which foreigners can own 
in a company performing Financial Advisor activity. Al so, Foreigners can be appointed to the Board 
of Directors in a Financial Advisor Company with no limitation.  
 
Kindly note that, according to SCA Rule Book, Financial Advisor (Issuance Manager) is the entity 
involved in managing the issuance of securities,  marketing the securities, providing the financial 
consultancies related to the offering, and coordinating with the Authority, the offering transactions 
parties, and the in ‐kind shares evaluator on behalf of the Issuer. The Financial Advisor also shall 
have the right to cover the remaining unsubscribed securities in the offering in case of the agreement 
on the same and arrange with other financial advisors according to the nature of the issuance.  
 
PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT  
 
1 ECONOMIC DEVELOPMENT  
Para 1.5. (Page 4)  
The UAE 's current initiatives build upon previous long -term plans and strategies. In 2021, for 
example, the UAE concluded the successful implementation of the "National Agenda 2021 ", which 
aimed to place the UAE amon g the top 10 countries in the world based on national indicators across 
different areas such as the economy, education, and technology, among others. This national plan 
was implemented from 2017 to 2021. The UAE 's efforts resulted in an improved standing a cross 
many economic indicators. The UAE was successful in increasing the value of foreign direct 
investment to the UAE in 2020 to USD 19.9 billion, reflecting a growth of 11.1%.  
 
Question:  
24. Remarkably noting that the country 's FDI grew by 11% in 2020, what were the specific 
challenges faced by the government and the measures undertaken to ensure the smooth flow of 
investments inside the country despite the COVID -19 pandemic?  
 
One of the most prominent challenges that the UAE faced during the year 2020 in attracting 
investments were the closures that took place in all countries of the world, but the UAE had a 
prominent role in overcoming these challenges, through the Central Bank of the WT/TPR/M/423/Add.1  
 
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  United  Arab Emirates when it adopted a number of measures and m easures for monetary policy at 
the federal level, in an effort to support the national economy, and protect consumers and 
companies.  
 
- These efforts were translated in many economic relief plans whether it was included in the 
amendments that were made to  the Commercial Companies Law, which allowed the investor The 
foreigner has full ownership of 100% in all sectors except for the sectors with a strategic impact and 
the abolition of the obligation of the national agent for branches of foreign companies.  
- The Federal Government Stimulus Relief Package in Combatting the Effects of COVID -19, included 
economic support incentives and government initiatives focused mainly on lifting all economic 
burdens during the crisis to prevent any negative repercussions res ulting from the spread of Covid -
19 on various sectors in the country, in order to encourage the investment environment and business 
community and to ease the effects on the UAE 's citizens, residents and visitors.  
- The UAE government has adopted an economi c plan consisting of 33 initiatives, which addresses 
the requirements of the economic situation and works to generate new investment opportunities 
and a sustainable development impact.  
- The plan focuses on bringing about a transformation in 8 main axes, developing sectors, supporting 
the labor market, stimulating trade, enhancing the flexibility of financing activities, increasing 
productivity, supporting digital transformation, accelerating the growth of the green economy, and 
enhancing food security.  
- The plan also approved the formation of a committee to follow up on its implementation and to 
submit its recommendations to the Council of Ministers.  
- Local governments have adopted a set of financial incentives to support the business community 
and compa nies in each emirate, such as providing immediate support to individuals and small and 
medium -sized companies, by reducing costs related to finance, facilitating access to it, maintaining 
the flexibility of the local economy, and a set of economic incentiv es aimed at supporting individuals 
and the business sector. Enhancing financial liquidity, mitigating the effects of the exceptional 
economic situation, and mitigating the economic and social impacts the world is witnessing during 
this period, such as exem ptions from fees, in addition to a set of direct incentives, such as an 
exemption from rents for a period of three months, and the postponement of government fees for 
individuals and companies.  
 
2 MACROECONOMIC GROWTH  
Para 2.1. (Page 4)  
As the primary regional hub for trade, logistics and tourism, the UAE 's economy was, like other 
countries, affected by the repercussions of the pandemic. However, the Central Bank UAE projected 
real GDP growth to reach 2.4% in 2021, with non -oil GDP growth projec ted to increase by 3.8%. 
In 2022, Central Bank UAE forecasts a full recovery, with overall real GDP increasing by 3.8%, while 
the non -oil real GDP rising by 3.9%.  
 
Question:  
25. Which sector/s is/are seen as the driving force/s for UAE 's economic growth in  the next 
five years (e.g. 2022 -25)? Please provide further information.  
 
The UAE kindly request Philippines to refer to the UAE Government report, section 12 (pp 17 -20) for 
detailed analysis of the sectors that would be the key driving force for the UAE 's economic growth 
for the upcoming period.  
 
Para 2.11. (Page 5)  
The UAE continues to be a major driver for foreign direct investment within the global economy. 
Some noteworthy statistics reflect that the UAE ranked first in foreign direct investment inflow s to 
West Asia in 2020, as it accounted for 54.4% of the total inflows into the region, amounting to 
USD 36.547 billion. The UAE also ranked first in foreign direct investment inflows to the Middle East 
and North Africa region in 2020, accounting for 40.2%  of the total inflows into the region, which 
amounted to USD 49.4 billion. Finally but not least, the UAE ranked first in the inflow of foreign 
direct investment from the Arab Gulf countries in 2020, as it accounted for 49.1% of the total inflows 
to the re gion, amounting to USD 40.46 billion.  
 
Question:  
26. To which sectors did UAE infuse its outward FDI flows abroad for 2019 -21? Specifically, in the 
same period, which countries are the top recipients (i.e., top 10) of FDI from UAE and the value of 
investme nts? WT/TPR/M/423/Add.1  
 
- 161 - 
 
  As per the UAE National Agenda for Outward the UAE is amongst the top 15 globally in outward 
investment, with more than $226 billion invested (total FDI outward stock in 2021), making the UAE 
the largest global investor from the region (with an invest ment outflow of >US D 22 billion in 2021) 
based on the data provided by the UAE Central Bank.  
 
The UAE is 2nd globally in financial assets from sovereign wealth funds which gives the UAE 
potentially 6 to 8 years of backup funding.  
 
The key investment sectors for outward investments range from Aerospace, Infrastructure, Real 
Estate, Energy, and Petr ochemicals.  
 
UAE focused sectors for Inflow in the year 2020 were revolved mainly around:  
 
Mubadala Investments itself invests in more than 50 countries around the world.  
The UAE top Non -Oil Trading partners of 2020 are China ; Saudi Arabia,  Kindgom of;  India; the US;  
Iraq; Switzerland ; Oman ; Italy; Japan ; and Hong Kong , China .  
  WT/TPR/M/423/Add.1  
 
- 162 - 
 
  RUSSIAN FEDERATION  
1. Introduction  
Page 7, para 9  
The Secretariat 's Report mentions that the UAE actively participates in the WTO negotiations and 
the Joint Statement Initiatives on e -commerce and investment facilitation.  
 
Question № 1:  
Does the UAE plan to join the Joint Statement Initiative on MSMEs?  
 
The UAE Joined the Joint Statement Initiative on MSMEs recently.  
 
1.4 Developments in Trade and Investment  
1.4.1 Trends and patterns in merchandise and services trade  
Page 23, para 1.33  
In 2021, the Government unveiled several plans to promote trade in the next y ears and decades. 
In June, the UAE Cabinet approved the National Agenda for Non -Oil Export Development, whose 
goals are to increase exports by 50% in the coming years and to access 25 new markets (the 
authorities did not provide information on the expected  completion date or on the identity of the 
25 new markets). A few months later, the Government unveiled: (i) the Projects of the 50, which 
include partnerships with eight economies around the world, to increase the UAE 's current 
AED 257 billion trade volum e with these countries by an additional AED 40 billion; and (ii) the 10x10 
programme to increase the UAE 's annual exports by 10% to 10 countries. These countries were 
chosen based on their economic importance to the UAE, opportunities for bilateral trade g rowth, the 
extent to which trade will focus on UAE priority exports sectors, and the potential for investment in 
the selected countries. The authorities indicate that the National Agenda for Non -Oil Export 
Development and the Projects of the 50 trade -related plans are independent but complementary.  
 
Question № 2:  
Could the UAE please provide more detailed information on specific actions to be taken to implement 
the 10x10 program?  
 
The program aims to increase the exports of UAE products and services to number of countries 
utilizing the tools available to achieve s uch target such as finance, credit insurance facilities, trade 
missions, exhibitions, consultation, market research, business matchmaking and others possible 
tools. The countries as follows: Iraq, Iran, Türkiye , Bangladesh, Tunisia, Nigeria, Viet  Nam, Ukraine, 
Poland, USA . 
 
Question № 3:  
Could the UAE please elaborate on support measures that will be offered to UAE export -oriented 
companies?  
 
The UAE obtained several initiatives to support its export -oriented companies some of which are the 
following:  
Adopting export assistant program aiming to help UAE businesses gain market access to those 
targeted countries.  
Establishes and maintains an up -to-date database for communication and provide its data for 
exporters and parties concerned with exporting.  
Facilitating local exporters through services such as consulting, market research, exporter and buyer 
matching.  
Implementing several platforms that serve as a knowledge platform where visitors can obtain data 
about leading local exports and economic performance  of key sectors.  
Lunching Etihad Credit Insurance, which is UAE 's federal export credit company that supports 
development of UAE 's non -oil exports, investments and strategic sectors by providing the needed 
funds and insurance requirements.  
 WT/TPR/M/423/Add.1  
 
- 163 - 
 
  2 TRADE AND INV ESTMENT REGIMES  
2.3 Trade Agreements and Arrangements  
2.3.2 Regional and preferential agreements  
2.3.2.1 Gulf Cooperation Council (GCC)  
2.3.3 Other agreements and arrangements  
Page 35, para 2.39 (page 7, para 10; page 36, para 2.48)  
The Secretariat Report 's explains that according to the 2001 Economic Agreement, GCC member 
States collectively negotiate trade and economic agreements with third parties. Meanwhile, the 
paragraphs 10 and 2.48 note that 'in September 2021, the UAE announced pl ans to bilaterally pursue 
comprehensive economic agreements with eight countries (including India, the Republic of Korea, 
the United Kingdom, and Türkiye ) on trade, FDI, and other economic areas '. 
 
Question № 4:  
Could the UAE please clarify how the mention ed plans to pursue bilateral negotiations on the 
comprehensive economic agreements correlate with the respective GCC commitments to pursue 
negotiations on trade and economic agreements collectively? Are there any specific criteria for the 
trade and economi c agreements that can be negotiated only together with the GCC member States?  
 
The GCC 's Economic Agreement of 2002 stated in article (31) concerning External bilateral 
agreements that "no Member State may grant to a non -Member State any preferential treatment 
exceeding that granted herein to Member States, nor conclude any agreement that vi olates 
provisions of this agreement ". Therefore, a GCC member can engage in bilateral agreement with 
another country as long as it respects article (31). In fact, the UAE is not the first GCC country to 
pursue bilateral preferential agreements within the f ramework of the GCC customs union. The 
Kingdome of Bahrain and the Sultanate of Oman both have bilateral free trade agreements with the 
United States of America. The GCC already has a mechanism that enable its members to deal with 
the goods imported by tho se two members from the USA under cover of their bilateral agreements 
with the USA.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.2 Measures Directly Affecting Exports  
3.2.4 Export support and promotion  
Page 53, para 3.41  
According to the UAE 's notification to the WTO in 2016, the UAE does not grant or maintain within 
its territory any subsidy within the meaning of Article 1.1 of the Agreement on Subsidies and 
Countervailing Measures that is specific within the meaning of Article 2 of the Agreeme nt, or which 
operates directly or indirectly to increase exports from or reduce imports into its territory within the 
meaning of Article XVI:1 of the GATT 1994. According to the UAE 's recent notifications, no export 
subsidies for agricultural products exis ted between 2016 and 2020. In practice, no special incentives 
related to exports are in place. A duty suspension schemes for inputs that are later exported as part 
of final goods is in place and incentives are provided in free zones (see below) that are no t linked to 
export targets.  
 
Question № 5:  
It is noted that the UAE does not maintain any specific subsidies, or operate directly or indirectly to 
increase exports from or reduce imports into its territory. However, according to the several open 
sources "on 28 March 2021, the Abu Dhabi Development Fund (ADFD) allocated AED 735 million 
(approx. USD 200 million) for Abu Dhabi Export Office to accommodate export financing that will 
support the country 's export economy. The aim of the allocated budget is to con tribute to the new 
initiative "Operation 300bn " to double the output of the industrial sector in the next 10 years ". Also, 
the official website of the Ministry of Industry and advanced technologies2 provides information about 
the key aspects of the "Operation 300bn " program. The main target of this program is to boost the 
UAE's exports while ensuring reducing reliance on imports.  
Please provide more detailed information on the program and its compli ance with the art. 3 of ASCM.  
 
The UAE would like to reconfirm its commitments under the WTO Agreement on subsidy and 
countervailing measures, specifically article 3 of the ASCM with reference to the prohibited export 
subsidy and local content subsidy.  
 
2 https://moia t.gov.ae/en/media -center/news/2021/05/23/mohammed -bin-rashid -launches -operation -
300bn -to-advance -uae-industrial -sector . WT/TPR/M/423/Add.1  
 
- 164 - 
 
  The "Operation 300bn " is a national initiative to promote the industrial sector in the UAE so that it 
can better contribute to the UAE GDP and with the view to reduce UAE dependence on the petroleum 
sector.  
 
The "Operation 300bn " has mentioned its objective s as a policy but the actions that will be put into 
effect and being implemented will be further scrutinized by all concerned Authorities in order to 
achieve the UAE objectives under this policy but without contravening the ASCM rules under 
Article  3.  
 
Question № 6:  
Could you, please, elaborate on the compliance of the mentioned financial support programs 
provided by Abu Dhabi Exports Office (ADEX) with the ASCM provisions3? 
 
The UAE would like to outline that the mentioned financial support program tha t has been declared 
by Abu Dhabi Exports Office is not yet implemented as the. The program is neither making reference 
to export performance or bonus on exports. Furthermore, we should mention also that this program 
is not intended to cover the increase in  the cost of exported products or of exchange risk. Besides, 
in the case of export credits to be provided, those programs are not deemed to be an export subsidy 
only among others if the rates are below those which they actually have to pay of the funds so 
employed. Adding to this that applying the interest rates shall not be considered an export subsidy 
prohibited by the ASCM Agreement.  
 
With that said, UAE would like to reconfirm its rights and commitments under the WTO Agreement 
on subsidy and countervai ling measures.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.2 Standards and other technical requirements  
Page 58, para 3.66  
The MoIAT also issues a mostly voluntary Emirates Quality Mark to interested companies, but the 
quality mark is mandatory for bottled drinking water, milk and dairy products, and juices and 
beverages.  
 
Question № 7:  
Could the UAE please provide the HS codes of the bottled drinking water, milk and dairy products, 
and juices and beve rages for which the mentioned quality mark is mandatory?  
 
Attached is the list of HS CODE related to the above -mentioned products.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.2 Standards and other technical requirements  
Pages 56 -58 
 
Question № 8:  
What mechanisms of recognition of Halal certificates issued by foreign certification bodies accredited 
by foreign accreditation bodies are in place in the UAE?  
 
UAE implements a National System to Control H alal Products in the local market. Foreign Halal 
Certification Bodies (HCB) which their Halal Certificates are recognized by UAE shall be registered 
by the UAE Ministry of Industry & Advanced Technology (MoIAT).  
As per HCB registration process requirements , HCB shall be accredited by MoIAT recognized Halal 
Accreditation Body.  
Details of registration process requirements and list of recognized Accreditation Bodies are available 
on the website: www.halal.ae .  
 
 
 
3 https://www.thenationalnews.com/business/economy/abu -dhabi -exports -office -signs-30m-trade -
finance -deal-with-africa-s-tdb-1.1224249  WT/TPR/M/423/Add.1  
 
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  Question № 9 : 
What are the main conditions of this recognition? Is the existence of a memorandum (protocol) of 
understanding (cooperation) between the accreditation bodies of the countries one of the mandatory 
conditions for recognition?  
 
Currently, MoU between MoIAT and Accreditation Body recognized for Halal Accreditation certificates 
is required.  
Accreditation Body is required to implement the requirements of UAE Standard UAE S. 2055 -3 – 
"General Requirements for Halal Accreditation Bodies Accrediting Halal Ce rtification Bodies ", in 
addition to the International Standard ISO/IEC 17011:2017 to ensure the compliance to the 
additional Halal specific requirements.  
 
Question № 10:  
What is the role of the Multi -Lateral Recognition Agreement of the International Halal  Accreditation 
Forum (IHAF MRA) in facilitating the recognition in the UAE of Halal certificates issued by foreign 
certification bodies accredited by foreign accreditation bodies who are signatories of the IHAF MLA?  
 
Once Multi -Lateral Recognition Agreemen t implemented within IHAF, UAE will be part of the MLA 
and will used the IHAF MLA to facilitating the recognition in the UAE of Halal certificates scheme  
 
TRADE POLICY REVIEW – REPORT BY THE UNITED ARAB EMIRATES  
 
7 TRADE POLICY DEVELOPMENTS  
7.3 Gulf Cooperation Council (GCC)  
7.3.1 Free Trade Agreements  
Page 10, para 7.9  
The Report mentions that the GCC has ambitious plans to negotiate free trade agreements with 
other countries.  
 
Question № 11:  
Could the UAE please specify whether the Gulf Cooperation Council plans to launch negotiations to 
establish free trade agreement with the Eurasian Economic Union  in the nearest future?  
 
A free trade agreement with the Eurasian Economic Union is not on the GCC 's priority list for near 
future FTAs. Yet the GCC 's Secretariat will consider and evaluate the possibility for such an 
agreement with Eurasian Economic Union, if it suggested by the members of the Eurasian Economic 
Union.  
 
12 PROGRESS AND FUTURE DIRECTION OF THE UAE  
12.2. Future Energy  
Page 16, para 12.5  
Today, the UAE is role model in its pursuit of peaceful nuclear energy. Nuclear energy plays a key 
role in the National Energy Strategy, supporting the diversification of the energy mix while reducing 
the grid GHG emissions.  
 
Question № 12:  
Could the UAE please elaborate on the plans to develop own sustainable financing framework 
(taxonomy for sustainable investments) and whether nuclear energy is planned to be included in 
such taxonomy?  
 
The UAE announced the Sustainable Finance Framework 2021 -2031 ha s late last year, which 
includes three key pillars in mainstreaming Climate Change and Environmental sustainability in 
financial decision making risk management  
 
The Framework - the first of its kind in the country – is envisaged to enhance the supply and demand 
for sustainable finance and strengthen the enabling environment for climate - and green investments 
through strong stakeholder collaboration.  
 
The framework has three main pillars:  
Pillar 1: Mainstreaming sustainability in financial decision making a nd risk management.  
 WT/TPR/M/423/Add.1  
 
- 166 - 
 
  Pillar2: Enhance supply and demand for sustainable finance products and green investment. Which 
includes taxonomy, and the strategic goal is to establish a nation -wide taxonomy for sustainable 
finance, along with tools for identifying  and assessing eligible project.  
Further information can be found: 
https://www.moccae.gov.ae/assets/24b84d14/UAE_Sustainable_framework_21.pdf.aspx . 
Pillar 3: St rengthen enabling environment that promotes sustainable finance practices through 
collaboration between financial and real sector stakeholders.  
The nuclear power is fully owned by the Government of UAE and in the stage of commissioning.  
 
12 PROGRESS AND FUTURE DIRECTION OF THE UAE  
12.3. Technology  
Page 17, para 12.13  
Today, the technology sector is one of the most prominent sectors that the UAE focuses on, in order 
to promote economic diversification, and the UAE continues to provide fac ilities to increase 
investments in the technology sector.  
 
Question № 13:  
Could the UAE please provide examples of the facilities used to increase investments in the 
technology sector?  
 
The UAE is prioritizing digital transformation and has launched innova tive policies to attract new 
investments, especially in The areas of artificial intelligence, Internet of Things, financial technology, 
and e -commerce, and information and communications technology, among others. This presents 
many new investment opportuni ties for investors.  
 
- The UAE ICT sector has 4.4% Value added growth in the UAE (2020), USD 9.9 billion Government 
funding for ICT (2019), USD 23 billion Expected ICT Spending (2024) , In 2030, AI is forecast to 
contribute: USD 96 billion(14% of GDP), Governmental funding for the ICT in 2019 was 
USD 9.9 billion.  
- The UAE is a leading hub for  international trade and business in the MENA region also a competitive 
market for the Information Technology market.  
- UAE is also a hub that re -exports for  the information and communication sector with over 50% of 
all goods, that cross its borders, later being transferred elsewhere. - The UAE internet of things (IoT) 
market is driven by the widespread adoption of IoT solutions across various enterprises, espe cially 
the SMEs  
- The National Artificial Intelligence Strategy 2031 aims  at positioning the UAE as a global leader in 
artificial intelligence  by 2031, and to develop an integrated system that employs artificial intelligence 
in vital areas in the UAE.  
 
The National Artificial Intelligence Strategy 2031 includes eight strategic objectives, a number of 
initiatives, along with a number of initiatives aimed at employing artificial intelligence in vital areas 
such as education, government services and the commun ity wellbeing.  
 
- The strategy also includes a plan to build a well -established UAE brand of artificial intelligence 
through artificial intelligence activities that will make the UAE a test platform for artificial intelligence 
technology, provide enhanced services with advanced technology, training and qualification 
programmes, talent building, research, data development and governance.  
- The Fourth Industrial Revolution Strategy aims to strengthen the UAE 's position as a global hub 
for the Fourth Industria l Revolution and to increase its contribution to the national economy by 
means of advancing innovation and future technologies, some strategic areas for the strategy 
include: augmented education, personalized medicine, connected care, space data, advance d efense 
manufacturing, and intelligent cities.  
- GITEX is an annual consumer computer and electronics trade show, exhibition, and conference 
that takes place in Dubai. The events covers markets such as AI, 5G, Cloud, Big Data, Cybersecurity, 
Blockchain, Qua ntum Computing, immersive Marketing, and Fintech.  
- AI Everything offers a unique focus on the global artificial intelligence ecosystem. The event 
provides government and C -Level executives a key platform to draw on the knowledge of leading 
experts and mee t with hundreds of leading brands and enterprises transforming today 's challenges 
through the adoption of artificial intelligence.  
 
  WT/TPR/M/423/Add.1  
 
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  SAUDI ARABIA, KINGDOM OF  
Secretariat Report (WT/TPR/S/423)  
2 TRADE AND INVESTMENT REGIMES  
2.1 General Framework  
Paragraph 2.18 page 30  
"In 2020, the Government launched UAE Centennial 2071, a development plan spanning over five 
decades. The plan aims at investing in future generations by equipping them with the skills and 
knowledge needed to face rapid changes. It e ncompasses a national strategy to strengthen the UAE 's 
reputation and soft power; ensure that government revenue is diversified, relying less on oil; focus 
education on advanced IT and engineering; build Emirati values for future generations; and enhance 
community cohesion. In the economic area, UAE Centennial 2071 seeks to establish a diversified 
economy by increasing productivity, supporting national companies to increase their competitiveness 
in global markets, and investing in R&D in promising sectors. Other objectives are to nurture a 
generation of Emirati inventors and scientists, export advanced products and services through 
incentive programmes, and support the UAE 's leading companies globally. " 
 
Question:  
Could you please elaborate more on the UAE C entennial 2071 strategy?  
 
The plan aims at investing in the future generations, by preparing them with the skills and knowledge 
needed to face rapid changes and to make the UAE the best country in the world by the next 
centennial in 2071.  
 
The UAE Centenni al 2071 is based on four pillars as follows:  
Future -focused government : The objectives of the government under UAE Centennial 2071 
include establishing the government of the UAE as the best government in the world, with a 
long-term vision and inspirational  leadership that anticipates and prepares for the future. Other 
objectives include achieving happiness in society and spreading positive messages internally and to 
the world and developing mechanisms for monitoring long -term variables in various sectors.  
 
Excellent education : Regarding education, UAE Centennial 2071 highlights the importance of 
excellent quality of education. Certain areas of focus in education include advanced science and 
technology, space science, engineering, innovation and health scienc es. Other educational measures 
include teaching students, mechanisms for discovering their individual talents early. On the 
institutional level, educational institutions are encouraged to be incubators of entrepreneurship and 
innovation and to be internati onal research centres.  
 
A diversified knowledge economy : The UAE 's economy is aimed to be competitive and one of 
the best economies worldwide. This can be achieved by increasing productivity of national economy, 
support of national companies, investment in  scientific research and promising sectors, focus on 
innovation, entrepreneurship and advanced industries, development of a national strategy to shape 
the future of the UAE 's economy and industry, and place the UAE among international important 
economies. Knowledge economy can be achieved by a generation of UAE inventors and scientists 
and supporting them in technical sciences.  
 
A happy and cohesive society : Community development is an integral part of UAE Centennial 
2071. Some objectives in this regard inc lude establishing a secure, tolerant, cohesive and ethical 
society that embraces happiness and a positive lifestyle and a high quality of life. The pillar also 
focuses on developing programmes to prepare future generations to serve as the UAE 's goodwill 
ambassadors, as well as promoting women 's participation in all sectors, making the UAE one of the 
best places to live in.  
 
Its programme includes:  
 
• fortifying the country 's reputation  
• diversifying the imports and the exports by relying less on oil  
• investing in education focusing on advanced technology  
• building Emirati values and ethics for the future generations  
• raising productivity of the national economy  
• enhancing society 's cohesion  WT/TPR/M/423/Add.1  
 
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  SINGAPORE  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
2.3.3 Other agreements and arrangements  
Page 35 (Para 2.48)  
 
1. We commend the ongoing efforts by the UAE to negotiate free trade agreements within the 
framework of the GCC as well as bilaterally. With respect to the UAE 's announcement to bilaterally 
pursue com prehensive economic partnership agreements (CEPAs), could the UAE elaborate on how 
the rules of origin and preferential tariffs may be treated under the CEPAs compared to its GCC 
FTAs?  
 
The UAE is not the first GCC country to pursue bilateral preferential agreements within the framework 
of the GCC customs union. The Kingdome of Bahrain and the Sultanate of Oman both have bilateral 
free trade agreements with the United States of America. T he GCC already has a mechanism that 
enable its members to deal with the goods imported by those two members from the USA under 
cover of their bilateral agreements with the USA.  
 
3.1.1 Customs procedures, valuation, and requirements  
Page 45 (Para 3.10)  
 
2. We note the extension of the UAE 's implementation of the National Single Window (NSW) 
to end -December 2022. Could the UAE elaborate on (i) whether the NSW would be implemented in 
all the ports across the different emirates, and (ii) what type of documents ca n be electronically 
transacted through the NSW?  
 
The single window is currently adopted and implemented in Abu Dhabi and Dubai, which comprises 
around 85 -90% of the trade in the UAE enabling the customs clearance process to be done through 
that individual system.  
 
4.3.3.5 E -commerce  
Page 114 (Para 4.139)  
 
3. The WTO Secretariat Report notes that UAE 's Cyber Security Law regulates data security 
and Personal Data Protection Law regulates data privacy and use. Could the UAE elaborate on the 
criteria that businesses need to meet in order to transfer data, including personal data, across 
borders? Could the UAE also elaborate on the requirements, if any, for businesses to locate 
computing facilities in its territory as a condition for conducting business?  
 
• In terms of the executive regulations following the Personal Data Protection Law No.45 of the 
year 2021, which is currently under the drafting process by the concerned authorities in collaboration 
with leading local and international consultation companies  of the private sector to assure its 
compliance with best practices and its flexibility to adjust to various sectors in their local or 
international business relationships.  
It should be noted that past, present, and future regulations, national strategies , and policies are 
aligned to serve the purpose of their respective sectors and markets. Our legalization bodies have 
the priority of ensuring that all published documents work as intended, where they are committed 
to ensuring the quality of all legally pu blished and sanctioned documents which supports and 
complete each other.  
Currently we are expecting the establishment of Emirates Data Office following Law No 44 of the 
year 2021. Where the Office will act as the federal data regulator in the UAE which wi ll be affiliated 
with the UAE Cabinet and has the following responsibilities:  
 
1. preparing policies and legislations related to data protection  
2. proposing and approving the standards for monitoring Personal Data Protection Law  
3. preparing systems for complaints and grievances related to data  
4. issuing guidelines and instructions for the implementation of the law.  
 WT/TPR/M/423/Add.1  
 
- 169 - 
 
  Page 115 (Para 4.140)  
4. The WTO Secretariat Report notes that the use of electronic (pre -)payments increased 
during the pandemic. Could UAE further elaborate on:  
a. Which domestic agency is responsible for electronic payments;  
b. Whether the UAE has aligned with any international standards for electronic payment;  
c. Whether non -banks and non -financial entities are able to prov ide electronic payment 
services within UAE; and  
d. Existing laws, if any, that help to regulate safe and secure cross -border e -payments?  
 
a. The Central Bank of is the domestic agency which is responsible for electronic 
payments in UAE.  
b. The UAE is aligned with  key international standards, for example, the PFMI.  
c. Yes. The Central Bank has published the Regulatory Framework for Stored Values and 
Electronic Payment Systems (the "EPS Regulations "). The EPS Regulations provide that 
Payment Service Providers as well a s Payment Service Operators must obtain licenses 
to operate in the UAE. A Payment Service Provider is defined as "An entity operating a 
fund transfer or any other system that facilitates the circulation of digital money and 
who applies to become a "Designa ted Payment System ". 
d. The Regulatory Framework For Stored Values and Electronic Payment Systems  
 
PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT  
 
3.2 The UAE Trend Towards a Digital Economy  
Page 6 (Para 3.3)  
 
5. We note that the UAE has adopted national strategic plans to accelerate the development 
of its digital economy. Could the UAE share which agency is responsible for electronic invoicing and 
whether it has a domestic electronic invoicing framework?  
 
The UAE recognizes the use of electronic and/or digital invoicing, but does not make it mandatory. 
Federal Law No. 1 of 2006 on Electronic Commerce and Transactions applies to electronic records, 
documents and signatures that relate to electronic transactions and commerce and gives a legal 
recogn ition on their use. The law establishes uniform rules, regulations and standards for the 
authentication and validity of electronic communications, including electronic invoicing and the use 
of electronic signatures. Note: I believe that Federal Law No. 1 i s from the Ministry of Economy so 
they should check the accuracy of this response.  
 
3.4 The UAE Trend Towards a Green Economy  
Page 7 (Paras 3.13 and 3.14)  
 
6. We note that under the UAE 's Green Economy strategy, it aims to become a global hub 
and successful g reen economy model through a range of programmes and policies. Could the UAE 
elaborate on the programmes which would help to facilitate the trade of green products and 
technologies?  
 
The UAE has launched the National Green Economy Agenda which includes pr ogrammes that would 
facilitate the trade of green products. More details can be found in the below link and the green 
economy reports.  
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2a
hUKEwjy_NXmj8X2AhUN8BoKHYY5ArsQFnoECAoQAQ&url=https%3A%2F%2Fwww.moccae.gov.ae
%2Fassets%2Fdownload%2Fdbcb99d6%2FTh e%2520UAE%2520Green%2520Agenda%2520Progr
ams%2520 -%2520English.pdf.aspx&usg=AOvVaw04fD8zkaiw -ZsDvf1PT2BY . 
 WT/TPR/M/423/Add.1  
 
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  4.3 Export Development Strategies and Programs  
Page 8 (Para 4.12)  
 
7. We commend the UAE 's efforts to promote trade with its 10 key global markets. Could the 
UAE share more about the "10x10 " Program and how it intends to achieve the goal of increasing its 
annual exports by 10% across the 10 selected markets? Are there specific sectors of inter est which 
the UAE is keen to grow trade in with these markets?  
 
The program aims to increase the exports of UAE products and services to number of countries 
utilizing the tools available to achieve such target such as finance, credit insurance facilities, trade 
missions, exhibitions, consultation, market research, business matchmaking and others possible 
tools. The countries as follows: Iraq, Iran, Türkiye , Bangladesh, Tunisia, Nigeria, Viet  Nam, Ukraine, 
Poland, the US . 
 
 
SINGAPORE – ADDITIONNAL QUESTIONS  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
QUESTION:  
 
4.3.5 Medical Services  
 
Page 125 (Para 4.184)  
 
1. The WTO Secretariat Report notes that UAE had adopted Federal Law No. 5 of 30  April 2019 
on the Regulation of the Practice of the Human Medicine Profession to increase the quality of health 
services provided and reduce illegal and malpractice. It shares that this replaces Federal Law No. 7 
of 1975 and requires all health professionals to be licensed but also permits foreign practitioners 
that are licensed abroad to practice under certain conditions (Article 11). Could UAE clarify on what 
these conditions are for foreign practitioners that are licensed abroad to practice, and does this 
extend to telemedicine service? For example, can a Singa pore-registered doctor based in Singapore 
see patients located in the UAE?  
 
PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT  
 
Page 125 (Para 4.184)  
 
The UAE had indeed adopted Federal Law No. 5 of 30 April 2019 on the Regulation of the Practice of 
the Hu man Medicine Profession to increase the quality of health services provided and reduce illegal 
and malpractice, and according to Article 11 concerning Visiting Physicians:  
 
1.  A Visiting Physician may practice the Profession pursuant to the conditions and  controls 
prescribed by the Implementing Regulation of this Law;  
2.  A Visiting Physician coming from abroad shall meet the following conditions:  
a.  He/she shall be a holder of a License to practice the Profession or an equivalent valid 
in another country ; 
b.  Any other conditions or controls prescribed by the Implementing Regulation of this 
Law.  
 
About the clarification of these conditions as part of the Cabinet Resolution No. (67) of 
2020 Concerning the Implementing Regulation of Federal Law No. (5) of 2019 On the Practice of 
Human Medicine Profession Article (9) states the following:  
 
"Visiting physicians must fulfil the following conditions and controls in order to practice the 
profession:  
 
1.  Conditions and controls of visiting physicians from ins ide the Country:  
a.  Having a valid license from his/ her employer in the Country;  
b.  Submitting a certificate of good conduct issued by the licensing authority in the Country proving 
his/ her good conduct and that no judgment has been issued against him/  her or a disciplinary action 
preventing him/ her from practicing the profession or restricting his/ her practice thereof;  WT/TPR/M/423/Add.1  
 
- 171 - 
 
  c.  Obtaining approval from his/her employer;  
d.  Fulfilling any other conditions set out by the health authority in a manner that do es not conflict 
with the provisions of the Law and this Resolution.  
2.  Conditions of a visiting physician from outside the Country:  
a.  Submitting a certificate of good conduct issued by the country in which the health professional is 
working, proving his / her good conduct and that no judgment has been issued against him/ her or 
a disciplinary action preventing him/ her from practicing the profession or restricting his/ her practice 
thereof;  
b.  Providing evidence that the physician is practicing the profe ssion in the country where he/ she is 
working without absence;  
c.  Submitting a copy of academic qualifications and certificates;  
d.  Fulfilling any other conditions set out by the health authority in a manner that does not conflict 
with the provisions of the Law and this Resolution.  
3.  The health authority may grant visiting physicians from outside the Country an exception from 
one or more of the conditions and controls mentioned in Clause (2) of this Article as it deems 
appropriate. " 
 
Regarding telemedicine service please refer to the Attachment Annexed to Cabinet Resolution 
No. (40) of 2019 Concerning the Executive Regulations of Federal Decree Law No. (4) of 2016 on 
Medical Liability - Controls and Requirements for Providing Remote Health Servi ces (attached)  
 
Page 125 (Para 4.185)  
 
2. The WTO Secretariat Report also notes that in response to the COVID -19 pandemic, MOHAP 
launched an international telemedicine service allowing patients and doctors to access a second 
opinion, initially planned to be u ndertaken via the Visiting Consultants Program. Could the UAE clarify 
if telemedicine service is only allowed for second opinions (i.e. the primary doctor's consult must 
still be in -person)?  
 
For the question related telemedicine service we clarify that th is service does not only include second 
opinions and you can also refer to the Attachment Annexed to Cabinet Resolution No. (40) of 2019 
Concerning the Executive Regulations of Federal Decree Law No. (4) of 2016 on Medical Liability - 
Controls and Requirem ents for Providing Remote Health Services (attached) for details  
 
  WT/TPR/M/423/Add.1  
 
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  SWITZERLAND  
Report by the Secretariat (WT/TPR/S/423)  
 
1.ECONOMIC ENVIRONMENT  
1.2 Recent Economic Developments  
1.2.1 Fiscal policy (page 17 – paragraph 1.18)  
 
1. Are there plans for the Emirate of Dubai to reduce debt dependence in the context of GREs?  
 
The government model is to run the SOEs independently without interfering in the day -to-day 
operations. The Government always encourages SOE 's strategic capital investments, which is one o f 
the key drivers for developing the Emirate of Dubai. These investments always result in creating 
various ancillary and related businesses and leading the way for private sector growth, which in turn 
provides a new source of revenues for the Government an d its diversification. Hence, we continue 
to encourage such capital investments with a Healthy mix of debt and equity.  
 
The Government is exploring various options to diversify the source of funds by focusing and 
streamlining the Public Private Partnershi p (PPP) in the capital -intensive strategical projects and by 
the ongoing disinvestments exercises of the SOEs.  
 
Many SOEs are under the holding of Investment Corporation Dubai (ICD), and their balance sheet 
is well poised to meet any support required from  their subsidiaries. Please note that ICD has an 
asset size of US D 302 bn with a cash balance of US D 42 billion as of 2020.  
 
Furthermore, Government is better planned and prepared for any vulnerabilities than a decade ago; 
the Dubai Financial Support Fund (DFSF) is well capitalized with Zero Gearing and accumulated cash 
surplus over the last few years. In terms of the government fiscal position, the government revenue 
has grown from US D 9.3 bn in 2012 to US D 16.7 bn in 2021 with a CAGR of 7%, and we have 
reported a budget surplus in FY2021 compared to the budgeted deficit of US D 1.4 bn. Moreover, we 
have more steady form revenue after the introduction of VAT in 2018 and Corporate Tax to 
commence from mid of next year.  
 
2. Even if the debt is not explicitly gua ranteed by the state, is it possible that financial stability 
could be disrupted in the longer term if implicit state guarantees can be suspected after all?  
 
Most of these entities are under the holding of Investment Corporation Dubai (ICD), and their 
balance sheet is well poised to meet any support required from their subsidiaries. Please note that 
ICD has an asset size of US$302bn with a cash balance of US D 42 billion as of 2020.  
 
The Government is always committed to supporting the strategic entities during their difficult time, 
but all situations will be judged on a case -by-case basis and based on the impact on the UAE and 
Dubai economy and any systemic risk it may pose to the UAE. For instance, the Government 
supported only Emirates Airlines  during the Pandemic considering the nature of the damage it went 
through in line with its peers globally. We have injected only US D 4 bn, which is substantially low 
compared to what other airlines received from many other governments. None of the other SO Es 
approached the government for any financial support during this adverse time, proving these 
entities ' agility to navigate any unforeseen events efficiently. Amid the pandemic situation, Dubai 
World successfully repaid all their restructured debt, and DP  world successfully bought back all its 
shares from the public.  
 
The Government 's focus is to ensure sustainable growth of Dubai. All GREs have access to the longer -
term funds through capital and loan markets, including ECA -backed loans, and profitability  has 
improved in most of these GREs because of economic recovery. Dubai 's demographic has changed 
from the previous decade, thereby improving the growth prospects of the companies operating in 
Dubai. Dubai witnessed a massive increase in population in the past 10 years, which jumped from 
2 million in 2011 to 3.4 million in 2020 with a CAGR of 6%, and tourist numbers shown a 10 -year 
CAGR of 8% in 2019, before falling due to the Pandemic. Apart from this residential population, 
Dubai witnesses a moving popula tion of over 1 million daily during peak hours . WT/TPR/M/423/Add.1  
 
- 173 - 
 
  3. Has any action been taken in response to the 2019 IMF recommendation to assess the 
contingent liabilities of GREs?  
 
The Investment Corporation of Dubai(ICD) oversees most government -owned entities 
(e.g. Emira tes, Dnata, Enoc, flydubai), while DoF provides oversight of the public sector. Other major 
GRE's are either rated entities or issuers in the capital market (DEWA, DP World, DIFC, JAFZA). All 
their public, as well as bank debt is in the public domain. More over, the Government is currently 
undertaking disinvestment of various SOE, which will further add transparency to the SOE space.  
 
Nevertheless, and as a further sustainable approach toward the public debt and SOEs ', we recently 
finalized the Public Debt Law for the Emirate of Dubai (2022), which shall result in the establishment 
of the Debt Management Office (DMO), responsible for setting guidelines based on international best 
practices, for achieving a prudent, sustainable and efficient debt raising acro ss the Government; 
furthermore, one of the key mandates of this law and the powers provided to the office is to ensure 
transparency in the management of the government 's financial obligations.  
 
1.4 Developments in Trade and Investment  
1.4.1 Trends and pat terns in merchandise and services trade (page 23 – paragraph  1.33)  
 
1. Do more concrete plans exist regarding the 25 markets that are to be accessed under the 
National Agenda of Non -Oil Export Development?  
 
The competent authority in coordination with the st akeholders are working to develop more concrete 
plans regarding the 25 markets under the national agenda of non -oil export development. In fact, 
there are certain actions and initiatives that are under consideration but not finalized yet because 
that requi re discussions and consultations at the federal and emirate levels. UAE would like to ease 
access of UAE goods into overseas markets and this require more work on certain areas like trade 
missions, exhibitions, consultation, market research, business match making and others possible 
tools.  
 
2. And to what extent is this development plan interconnected with the Projects of the 50?  
 
All trade and investment related projects under the Projects of the 50, including 10x10 program, 
complement each other and all build  on each other.  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measures Directly Affecting Imports  
3.12 Rules of origin (page 46 – paragraph 3.15)  
 
According to paragraph 3.15, "since early 2020, importers are no longer required to submit a 
Certificate of Origin with every shipment but can declare origin in the invoice, unless they intend to 
claim preferential duty treatment.  
 
1. Can the UAE confirm that the origin declaration on th e invoice for non -preferential imports is 
enough?  
 
Yes. We confirm that declaration on the invoice for non -preferential imports is enough.  
 
2. Can the UAE clarify if no additional legalization / consularization of the document through an 
embassy is needed?  
 
All shipments documents and certificates of origin need a legalization stamp from the UAE embassy 
before the shipment arrives and is cleared by customs, and all legalizations are done through the 
UAE missions abroad or through the website of the Ministry o f Foreign Affairs and International 
Cooperation.  
 
3.1.3 Tariffs – WTO bound tariffs (page 48 – paragraph 3.18 and page 132, table A3.1))  
 
Paragraph 3.18 indicates that for 22 tariff lines covering "special goods ", applied tariffs exceed bound 
tariffs by significant margins  (see table A3.1)  
 WT/TPR/M/423/Add.1  
 
- 174 - 
 
  • How and when do the UAE intend to address this situation and bring their applied rates in 
compliance with their bound rates?  
 
The UAE 's bound tariffs for products of chapter 24 of the HS and the alcoholic be verages is 200% .  
 
3.1.4 Other charges affecting imports (page 49 – paragraph 3.22)  
 
According to paragraph 3.22, the UAE introduced an excise tax on selected products like beverages 
in 2017 and expanded the tax in December 2019 to include additional produ cts like sweetened 
drinks. The different rates are 50% for soft drinks and other sweetened drinks and 100% for energy 
drinks. Since the implementation of this tax, Switzerland has voiced its concerns bilaterally as well 
as in the WTO about the consistency of this tax with Article III of the GATT. In August 2020 an 
ongoing study, aiming at making recommendations to reform the tax, was supposed to be completed 
soon. Despite some delays due to the COVID -19 pandemic the GCC members were considering the 
conclusi ons of the reform study in October 2021.  
 
1. Switzerland, therefore, kindly asks the United Arab Emirates to update the interested 
members on the state of play of the reform, i.e. have all the GCC members terminated their 
consideration of the reform study?  
 
The UAE confirms that the excise tax on sweetened beverages and drinks was extensively discussed 
from all perspectives including health, economy, taxation as well as international benchmarks and 
comments regarding the current ad -valorem system. in light of this, GCC decided to undertook a 
study that will review all aspects of the current excise tax.  
 
2. Can the UAE indicate which will be the next steps?  
 
We would like to clarify that the final report of the study will be discussed at the GCC level con cerned 
committees and then a recommendation shall be submitted to the GCC financial and economic 
Committee to decide accordingly.  
 
3. Have the specific rates for each categories been determined? If yes, please provide the details . 
 
It is still very premature  to speak about the rates or their categorization for each categories as the 
study is still ongoing and we did not yet receive the first report of the study.  
 
4. Have there been any modifications regarding the legal definition of different types of 
beverages ? If yes, please provide the details.  
 
The study is considering all aspects pertaining the current excise tax including among others the 
legal definition of the different types of beverages. However, as explained, the study is still at very 
early stage and  we cannot provide more details as we have not yet received the first report of the 
study.  
 
5. When does the GCC foresee to consult the stakeholders before the final decision?  
 
UAE has already engaged with the private stakeholders and provided several opport unities where 
they formulated comments and made suggestions on the reform of the current excise tax. The 
outcome of this consultation with the stakeholders will undeniably be taken into consideration.  
 
6. Do the UAE and other GCC members foresee to exempt be verages with no added sugar or 
low-caloric beverages from the selective tax?  
 
The UAE is aware of all the comments that were made regarding the current excise tax including 
those related to the treatment of beverages with no added sugar or low -caloric beve rage in relation 
to the selective tax. Therefore, we understood that the study will provide answers to the required 
treatment.  
 
7. As energy drinks sales represent less than 5 percent in the UAE and other GCC members, 
what are the reasons for not addressing Switzerland 's request to harmonize and apply a 50% tax 
rate for all sugar containing beverages as an interim solution?  
 WT/TPR/M/423/Add.1  
 
- 175 - 
 
  UAE explained that the current excise tax is under a study to review all the comments and consider 
all options with the view to address all matters related to the current excise tax. UAE confirms that 
the reason of undertaking a study to review the current excise tax is itself an evidence that it is 
taking into consideration all comments including Switzerland 's views and hope that the stud y will 
address all the discussed matters.  
 
8. When will the revised selective tax come into force?  
 
The UAE cannot give more details about this question because as explained there is ongoing study 
that it is still at the first stage of preparations and once it is final and in the case of a revised selective 
tax it will come into effect as per the nationa l legal proceedings of each of the GCC members.  
 
9. Since its implementation, could the UAE indicate for each year how much revenues have been 
collected from the tax for energy drinks, carbonated soft drinks and other sweetened beverages 
subject to the tax r espectively?  
 
The UAE would clarify that the revenues collected from the tax on energy drinks, carbonated soft 
drinks and other sweetened beverages are below the projections when this tax came into effect.  
 
3.1.5 Import prohibitions and restrictions, and import licensing (page 55 – 
paragraph  3.24, 3.25, tables 3.4 and 3.5)  
 
According to paragraph 3.25, "technical committees are establishing a common list of prohibited 
goods. " 
1. Can the United Arab Emirates indicate when it is planned to complete the work of the technical 
committees?  
 
The list and other details related to the work of the committee can be found in the following link 
https://www.uaeiec.gov.ae/en -us/control -list-good. 
 
2. Can they advise what the current status of the work is?  
 
The list and other details related to the work of the committee can be found in the following link 
https://www.uaeiec.gov.ae/en -us/control -list-good. 
 
3. Since a lot of information is already available, Switzerland would like to know when the UAE 
intends to fulfill its obligations and notify its quantitative restrictions for the period 2022 -24? 
 
UAE has lifted the restrictions because of the COV ID 19 unprecedented circumstances and will notify 
the WTO of any quantitative restriction which still in place.  
 
Paragraphe 3.107  
According to paragraph 3.107, several parastatals compete directly or indirectly with each other in 
certain sectors.  
 
1. What is the state of competition between its parastatals and completely private companies in 
these sectors (telecommunications, air transport and air transport services)?  
 
The UAE legislator adopted a progressive approach in handling and addressing the com petition 
issues. This is why, in the current preliminary phase, the telecommunications, air transport and air 
transport services are excluded from the scope of the Federal Law No. 4 of 2012 on the Regulation 
of Competition, but are subject to sector -specif ic laws and sectoral regulators, which implies that 
the enterprises operating in those sectors will still have to abide by the specific rules on competition 
established by those sectoral regulators.  
 
2. Has the UAE conducted a competition analysis in these  sectors?  
 
The UAE has not conducted, yet, a competition analysis in those sectors since no anti -competitive 
practices have been identified so far, and their substantial contribution to the economic growth is 
steadily increasing. Within the framework of th e next 50 years Plan, the performance and prospects 
of all the economic sectors are being thoroughly assessed with the aim of establishing a new WT/TPR/M/423/Add.1  
 
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  economic model of which increasing the efficiency and productivity of the economy will be a key 
pillar.  
 
4 Tra de Policies by Sector  
4.1 Agriculture and Fisheries - 4.1.3 Policies (page 83, Paragraph 4.15)  
 
According to paragraph 4.15, "Emirate authorities can also provide support to farmers. For example, 
in 2020, the ADAFSA provided AED 1.28 billion in support to livestock breeders as part of its feed 
support programme; an additional AED 1.1 billion to the farmers ' income improvement programme, 
which has offered monthly instalments to farmers since 2012; and AED 232 million as support to 
small -scale producers and broiler and layer farms ." 
• To our knowledge, the measures described under Paragraph 4.15 of the Secretari at report 
have not yet been included in United Arab Emirates ' DS:1 notifications. Can the 
United  Arab Emirates please provide information on when it intends to notify these 
measures? " 
 
The UAE will prepare it 's notification on the programs in accordance wi th the Agreement on 
Agriculture. The UAE would like to point out that the preparation of such notifications are complex 
and requires technical knowledge to perform them properly and as per the WTO Agriculture 
committee decisions.  
 
SWITZERLAND – ADDITIONAL  QUESTIONS  
Switzerland notes that apparently an error occurred when the UAE transposed the harmonized 
system 2022 changes into its applied customs tariff for liquid or jell containers containing nicotine, 
classified under subheading 2404.12 in the HS 2022 nomenclature. The UAE customs tariffs indicates 
a duty rate of 100%. However, the consolidated tariff schedule of the UAE in HS2012 indicates a 
bound rate of duty of 6.5% for these products classified under subheading 3824.90. According to 
the rules govern ing the transposition of HS changes, the exercise should not alter the level of the 
concessions.  
 
Switzerland would like to know how and when the UAE intends to comply with its WTO commitments 
and remedy this situation?  
 
The UAE, as part of the GCC Customs  Union, will take this matter forward with the GCC concerned 
committees to determine what will be decided on this matter.  
 
 
  WT/TPR/M/423/Add.1  
 
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  THAILAND  
WT/TPR/G/423  
 
Question 1  Page  43: 10.2 UAE Investment Framework  
 
• Given that the United Arab Emirates (UAE) has placed a priority policy on foreign direct 
investment promotion by improving laws, regulations, and related measures in order to attract and 
facilitate foreign investors . As a result, there is an opportunity for Thai investors to invest in the UAE 
in the p otential manufacturing industries and extend their service sector to include food processing 
and distribution centers.  
 
• Hence, are there any sources of additional information concerning laws, regulations, and 
related measures for investment promotion as we ll as special requirements for foreign investors? 
Such information availability would greatly benefit those conducting industrial cooperation between 
Thailand and the UAE.  
 
The UAE always thrives on enhancing the investment environment along with offering the best 
incentives to investors across the globe in order to make the UAE the utmost favorable destination 
for investment while it is prioritizing digital transformation and has launched innovative policies to 
attract new investments, especially in the ar eas of artificial intelligence, Internet of Things, financial 
technology, and e -commerce, and information and communications technology, among others. The 
presents many new investment opportunities for investors.  
 
The UAE 's efforts to enhance its investmen t environment and providing an attractive environment 
for investors is the latest amendments on the UAE Commercial Companies Law Federal Decree Law 
No. (32) of 2021 on Commercial Companies. The following step is going to contribute in accelerating 
procedur es for foreign investors and the definition of establishing business is going to be an easier 
process for investors allowing them the freedom of choosing to invest in almost all economic sectors 
except sectors that are deemed within a strategic impact.  
 
The amendments grant new incentives to investors, most notably allowing foreigners to establish 
and own companies by 100%, which will greatly increase not only the flows of foreign investments 
from abroad, but also by foreign residents in the country, as the se amendments allow full freedom 
for investors to manage and operate investments. In addition to the absence of the need of a local 
service agent, these amendments will not only attract large companies and huge investments, but 
will also encourage individu al investors and many residents to invest, especially in the small and 
medium enterprises sector, which is an essential part of production chains.  
 
You can find in the link below all the information regarding licensing procedures, competitive 
indicators of  the UAE investment environment and many other information concerning the 
investment rules and regulations in the UAE: https://www.moec.gov.ae/en/grow -in-uae 
 
WT/TPR/S/423  
 
Question 2  Page  43: 3.1.1 Customs procedures, valuation, and requirements  – 
paragraph  3.3 
• Importers are required to have an import license issued by  any of the Emirates to import 
goods into the local trading zones of the issuing Emirate. Is it possible for the importer to use  the 
same import license to import goods into the local trading zones of other Emirates?  
 
If an import license is required to import a product into UAE, then the importer must obtain this 
import license which can be used to import the concerned product into UAE and the same import 
license to import goods can be used into the local trading zones of other Emirates.  
 
Question 3  Page  46: 3.1.2 Rules of origin  - paragraph  3.13 
• Paragraph 3.13 of page 46 states that GCC member states are currently developing GCC - 
wide preferential rules of origin. Would these "preferential rules of origin " differ from the current 
rules of origin implemented under the GCC Customs Union, which are W holly Obtained (WO) and 
Local Value Content of not less than 40% (LVC 40%)? Please elaborate on how these two sets of 
rules of origin will be implemented.  
 WT/TPR/M/423/Add.1  
 
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  The preferential rules of origin referred to as being developed by GCC member states was only a 
proposal by one of the members and no further development was achieved on the proposal as it is 
not widely supported by all the GCC members  
 
Question 4  Page  47: 3.1.3 Tariffs  – Table 3.2 Structure of MFN tariff in the UAE  
• Even though  the UAE has continually implemented and promoted the policy on trade 
liberalization, Table 3.2 on Page 47 shows that the simple average rate of applied MFN tariff 
especially for agricultural products slightly increased from 5.5% in 2015 to 6.7% in 2021 whi ch is 
higher than the simple average rate of applied MFN tariff on non -agriculture products. Could the UAE 
therefore explain the reason for the rise in MFN applied tariffs on agricultural products and provide 
examples of the products of which import tariff s have been raised?  
 
The UAE did not raise the applied MFN tariffs on any agricultural products. The rates indicated were 
calculated by the WTO review team.  
 
Question 5  Page  56: 3.3.2 Standards and other technical requirements  - paragraph  3.55 
• The Ministry  of Industry and Advanced Technology (MoIAT) is currently in charge of developing 
standards regulations, including those for halal products. Thailand would like to request that the UAE 
provide an update on the date of implementation of the new Animal Slaug htering Requirements 
according to Islamic Rules (UAE.S/FDS 993:2020), which allow slaughterhouses to stun poultry prior 
to slaughtering. The UAE previously notified the requirements to the Committee on Technical Barriers 
to Trade of the WTO on 17 June 2019 (TBT Notification number G/TBT/N/ARE/463).  
 
MOIAT team reviews all comment received on the draft of the technical regulation of Animal 
Slaughtering Requirements according to Islamic Rules (UAE.S/FDS 993:2020), final approval of the 
regulation is under pro cess, as soon as the final draft approved, will published it on the MOIAT 
website and announce the implementation date.  
 
Question 6  Page  58: 3.3.2 Standards and other technical requirements  - paragraph  3.64 
• Given that labeling requirements are decided at t he Emirate level, what mechanism does the 
UAE have in place to ensure that these requirements are compliant with WTO obligations and do not 
cause additional burdens on private sector?  
 
Labelling requirement is according to UAE standards, i.e Pre -packaged F oodstuffs labelling is 
according to standard # UAE.S 9:2019 Labelling of Pre -packaged Foodstuffs, any update on the 
standards we notified the WTO member according to TBT agreement  
 
Question 7  Page  111: 4.3.3 Telecommunications services  - paragraph  4.123  
• According to paragraph 4.123, the UAE stated that UAE licensees in the telecommunication 
sector are not subject to government taxation. However, fixed and wireless network operators are 
required to pay the federal government a royalty based on a perc entage of revenues and net profits 
arising from the provision of regulated activities. Could the UAE please clarify whether there are any 
conditions or limitations on the rate or amount of royalty payments?  
 
Etisalat and EITC are required to pay royalties at a rate of 15% of annual revenues and 30% of net 
revenues. In terms of the revenue component of the royalties formula, royalties are payable only on 
telecommunications services that are regulated by the TDRA. Licensee revenues from non -regulated 
services  are not subject to the royalty. Royalties are also not payable on revenues from international 
operations. Profits from international operations are only considered if similar types of fees paid in 
the country of origin are less than the royalty that would  have been charged in the UAE. There is no 
upper limit to the amount of annual royalties paid.  
 
  WT/TPR/M/423/Add.1  
 
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  TÜRKIYE  
THE GOVERNMENT REPORT (WT/TPR/G/423)  
 
3.2 The UAE Trend Towards a Digital Economy, 3.4, p.6  
On page 6 of The Government Report, it is stated that "The UAE, through its Fourth Industrial 
Revolution and National Cybersecurity Strategy, aims to harness and create a safe infrastructure for 
cutting -edge technologies, such as blockchain technology in f inancial services and transactions, to 
enable its digital transformation. These efforts compliment a series of earlier initiatives from 2001, 
where specialized free zones such as Dubai Media City, Dubai Internet City, and Dubai Knowledge 
City (among others ) were launched to build and develop eco -systems conducive towards digital 
transformation and an overall digital economy ." 
 
Question:  Could the United Arab Emirates kindly elaborate on the Fourth Industrial Revolution and 
National Cybersecurity Strategy fo r the sake of aiming to harness and create a safe infracture for 
cutting -edge technologies, such as blockchain technology in financial services and transactions?  
 
The Fourth Industrial Revolution:  
 
- UAE unveiled the UAE Strategy for the Fourth Industrial Revolution.  
- The UAE Fourth Industrial Revolution is to become a leading global hub and an open lab for the 
Fourth Industrial Revolution 's applications.  
 
• Aims of the Fourth Industrial Revolution of the UAE:  
- Using bioengineering sciences and modern ren ewable energy technology, ensure future water and 
food security.  
- Adopt digital economy and cryptocurrency technologies in financial transactions and services to 
improve economic security.  
- Improve the use of satellite data in the development of future c ities. 
- Develop advanced defense industries by enhancing national robotics and autonomous vehicle 
technology sectors.  
 
The UAE National Cybersecurity Strategy:  
 
- The UAE 's National Cybersecurity Strategy aims to build a secure and reliable cyber infrastr ucture 
that allows citizens to achieve their goals and businesses to develop.  
• Goals and Aims of the National Cybersecurity Strategy of the UAE:  
- Putting in place a strong legal and regulatory framework to address all types of cybercrime, 
safeguard exist ing and developing technologies, and protect SMEs from the majority of cyber risks.  
- Creating a thriving cybersecurity ecosystem through:  
- Using the UAE 's AED 1.8 billion cybersecurity industry and the MENA region 's AED 18 billion 
cybersecurity market.  
- Encouraging professionals and students to seek a career in cybersecurity, building critical 
cybersecurity capabilities, and establishing a competitive ecosystem of cybersecurity training 
providers.  
- Promoting cybersecurity citizen awareness by educating citizens about the dangers of cyberspace, 
changing citizen mindsets to conduct cyber hygiene, and encouraging institutions to share cyber 
awareness.  
- Motivating organizations to drive cybersecurity programs, inspiring entrepreneurs to innovate i n 
cybersecurity, funding cutting -edge research conducted by academic institutions, and driving 
students to seek cybersecurity professions through a national awards program.  
 
In summary, based on the above we believe that both strategies (National Cybersecurity Strategy, 
and the UAE Fourth Industrial Revolution) will participate in motivating all sectors including financial 
sectors into becoming more secure and attracting citizens and investors.  
 
12.2.3 Renewable Energy, 12.12, p. 16  
It is stated in  the Government Report that, "The sustainable clean energy technology portfolio 
includes solar, waste to energy, nuclear, hydrogen, hydropower, and biofuel/biogas, and continues 
to explore wind and geothermal energies. " 
 WT/TPR/M/423/Add.1  
 
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  Question:  Could the United Arab Emi rates kindly provide further information about investments of 
sustainable clean energy technology portfolios?  
 
Currently UAE in the process of reviewing Energy Strategy 2050 to align with the UAE Net zero 
strategic initiative which will be both made availa ble before COP28, including the road map as well 
to net zero covering multisector including Oil and gas and industries as well.  
 
As further reference, the UAE first 'Energy Strategy 2050 ', which is considered the first unified 
energy strategy in the count ry, was based on supply and demand. The strategy aims to increase the 
contribution of clean energy in the total energy mix from 25 % to 50 % by 2050 and reduce carbon 
footprint of power generation by 70 %, thus saving AED 700 billion by 2050. It also seeks to  increase 
consumption efficiency of individuals and corporates by 40 %. In March  2021, the Government 
launched the National Integrated Energy Model, which aims to set out a roadmap for the 
development of the country 's energy sector over the next fifty years , launched together with the 
Khalifa University and the International Renewable Energy Agency (IRENA). The model will support 
the formulation of the UAE 's future energy mix and the design of the energy sector for the next 
50 years and provides a common fra mework that brings together stakeholders in the energy sector. 
In addition, it will define the contours of the future as part of the UAE 's efforts to maximize the 
benefits of this sector by developing strategies and foundations for work during the next pha se in 
line with the National Energy Strategy 2050.  
 
As part of our future energy and climate ambitions and commitments, we see hydrogen as a key 
enabler to decarbonise domestic emissions in key sectors of the economy, including Industry, 
transportation, the maritime and aviation sectors, as well as exports to support global 
decarbonisation efforts. The UAE also strongly believes Hydrogen will facilitate energy security, 
accessibility, and affordability as the world aims for a just and sust ainable transition.  
 
THE SECRETARIAT REPORT (WT/TPR/S/423)  
 
4.3.3.5 E -commerce, 4.137, p. 114  
On page 187 of the Secretariat Report, it is stated that "E-commerce is regulated by Federal Law 
No. 1 of 30 January 2006 on Electronic Commerce and Transactions,  with Federal Law No. 15 of 
10 November 2020 on Consumer Protection as well as other laws and regulations covering other 
issues important for the functioning of electronic commerce.262 Federal Law No. 1 of 2006 allows 
for the conclusion of contracts by ele ctronic means and regulates for the use of electronic signatures, 
giving them equivalence with regular signatures for most contracts (including for email order 
confirmations).263 An electronic signature can be issued using a device coupled with a digital 
certificate to identify the holder, while basic electronic signature does not require any devices or 
digital certificates ." 
 
Question : Could the United Arab Emirates give further information regarding Federal Law No.1 of 
30 January 2006 on Electronic Commer ce and Transactions and Federal Law No. 15 of 
10 November  2020 on Consumer Protection in terms of equivalence with regular signatures for most 
contracts (including for email order confirmations)?  
 
The UAE recognises the use of electronic and/or digital inv oicing, but does not make it mandatory. 
Federal Law No. 1 of 2006 on Electronic Commerce and Transactions applies to electronic records, 
documents and signatures that relate to electronic transactions and commerce and gives a legal 
recognition on their use . The law establishes uniform rules, regulations and standards for the 
authentication and validity of electronic communications, including electronic invoicing and the use 
of electronic signatures.  
 
 
 
  WT/TPR/M/423/Add.1  
 
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  UNITED KINGDOM  
SECRETARIAT REPORT (S423)  
 
Secretariat Report (S423)  
1 ECONOMIC ENVIRONMENT  
1.2 Recent Economic Developments  
1.2.1  Fiscal Policy  
Paragraph  1.13 
 
UK Question 1 : The Secretariat Report states that 'In the context of the COVID -19 pandemic and 
the Government 's policy response, revenue f rom taxes dropped by a third and subsidies expenses, 
which had already been multiplied by three between 2016 and 2019, further increased by 50% '. 
Could United Arab Emirates please provide information on what it has done, or is planning to do, to 
phase out or mitigate any potential effects of its COVID -19 pandemic -related subsidies?  
 
The UAE, similarly to other countries, worldwide faced the impact of the Covid -19 and thus geared 
towards addressing the unprecedented challenges resulted from the COVID -19 pand emic and 
achieving rapid economic recovery and restoring the projected economic growth rates. The UAE 
comprehensive Targeted Economic Support Scheme (TESS) was targeting to ease the restrictions 
imposed on the banks and financial institutions in terms of f unds and reserves ratio with the main 
objective to contain the repercussions of the pandemic in addition to enhancing the banks ' lending 
capacity to support the MSME 's which represents the large portion of the UAE economy. The UAE is 
following the implemen tation of the stimulus package in the context of Covid 19 and all related 
developments so that appropriate measures would be taken in a timely manner as to phase out or 
mitigate any potential related effects. The UAE does not intend to maintain the measure s taken due 
to the Covid -19 circumstances and only to the extent necessary to enable the recovery of the 
economy.  
 
Secretariat Report (S423)  
2 TRADE AND INVESTMENT REGIMES  
2.4 Investment Regime  
Paragraph  2.60 
 
UK Question 2 : How do the sectors in which 1 00% foreign ownership is allowed differ between 
Emirates, and how do any differences interact with the list of approved sectors at a federal level?  
 
• At the federal level, Federal Decree -Law No. 32 of 2021 regarding commercial companies the 
law allowed comp anies and investors of different nationalities the possibility of full ownership in all 
sectors and economic activities except for sectors with strategic impact.  
 
• The law also gave flexibility and power to local authorities in each Emirate to determine specific 
percentages of Citizens ownership in those activities, based on the provisions of Article 10 of the 
same law, and accordingly, each Emirate announced a list of activities available for full ownership 
by a foreign investor, and these list s were significantly compatible with each other because 
coordination had been made between them before the announcement Lists for each Emirate.  
 
• The decree -law also created a mechanism to deal with the activities of strategic impact that 
were identified by  Cabinet Resolution No. (55) of 2021, which are excluded from the possibility of 
full ownership by foreign investors, unlike other economic activities in the country that are open to 
100% ownership for foreign ownership, and the list included 7 activities with a strategic impact, 6  of 
which are subject to approval by the regulatory authorities.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measures Directly Affecting Imports  
3.1.1  Customs procedures, valuation, and requirements  
 
UK Question 3 : "The GCC is reviewing the GCC Common Customs Law to include a new text on 
"Importation or Exportation of Fake or Counterfeit Goods " was an answer to a question from Japan 
on the 2016 WTO TPR. What is the expected timeline on su ch a review? Has it been completed?  WT/TPR/M/423/Add.1  
 
- 182 - 
 
  The new GCC Common Customs Law for 2021 is implemented since 16th of February 2022 based 
on decree (15) of 2022.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measures Directly Affecting Impo rts  
3.1.5  Import prohibitions, restrictions, and licensing  
 
UK Question 4 : Given the noted differences in restricted and prohibited goods across GCC member 
states, and each Members ' right to keep its own lists of such goods and its own customs checkpoints 
for their monitoring and control:  
 
a) Can United Arab Emirates share an updated list on goods that are prohibited and restricted in its 
territory? (The UK notes that the report list s in Table 3.4 Prohibited goods that imports of 'Items 
that contradict Islamic faith and public morals ' are prohibited, that various HS codes would be 
covered, but that no tariff codes had been provided.)  
 
The prohibited and restricted goods list implement ed in the UAE, noting that it is currently under 
review in coordination with the relevant agencies are the following:  
 
b) Can further details be provided as to the distinction between 'restricted ' and 'prohibited ' goods, 
as well as the process United Arab  Emirates follows in deciding whether or not a particular good falls 
into one category or the other?  
 
Restricted goods are goods that require approval from responsible agencies whereas prohibited 
goods are those that could not be imported or exported. Such  lists are linked to the HS code and 
the competent authorities in which they adhere to for the restriction. Defined in GCC Common 
customs Law 2021 (article 2 paragraphs 18 -19). 
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.2 Measur es Directly Affecting Exports  
3.2.4  Export support and promotion  
Paragraph  3.41 
 
UK Question 5 : The Secretariat Report states that 'According to the UAE 's notification to the WTO in 
2016, the UAE does not grant or maintain within its territory any subsidy within the meaning of 
Article 1.1 of the Agreement on Subsidies and Countervailing Measures that is specific within the 
meaning of Article 2 of the Agreement '. Could United Arab Emirates please explain the delay in 
submitting new and full subsidy n otifications as per its obligations under the SCM Agreement, and 
provide an update on when it next plans to submit a subsidy notification?  
 
UAE has notified it 's full and full notification pursuant to article xvi:1 of the GATT 1994 and article  25 
of the ag reement on subsidies and countervailing measures on 2016 and there was since that time 
no new notification since the UAE does not grant or maintain within its territory any subsidy within 
the meaning of Article 1.1 of the Agreement on Subsidies and Counter vailing Measures which is 
specific within the meaning of Article 2 of the Agreement, or which operates directly or indirectly to 
increase exports from or reduce imports into its territory within the meaning of Article XVI:1 of the 
GATT 1994. The UAE will p repare and notify the WTO committee on subsidy and countervailing 
measures of the required null and full notification for the years 2017, 2018, 2019, 2020 and 2021 
at the earliest before the Committee meeting on October 2022.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.2 Standards and other technical requirements  
Paragraph  3.58 
 
UK Question 6 : The report states that more than 95% of standards reflect GCC standards at the end 
of 2020. In which areas has United Arab Emirates adopted different standards from the GCC and for 
what reasons?  WT/TPR/M/423/Add.1  
 
- 183 - 
 
  The UAE is an active member of GCC Standardization Organization (GSO), action plan for standards 
and technical regulation is aligned with the GSO a ction plan, most of the technical regulation are 
harmonized with GCC, in few are like energy efficiency, food technology we have our own regulation, 
in general more than 95% of our standards harmonized with international standards and around 
98% harmonized  with GCC.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.4.1  Competition Policy  
Paragraph  3.82 
 
UK Question 7 : Could United Arab Emirates please explain why the activities of federal a nd local 
governments and "entities acting upon the authority of federal or local governments " are exempt 
from competition law, including when those activities are of an economic nature and could be carried 
out by a private actor?  
 
The exclusion of activiti es of federal government and local governmental authorities is motivated by 
the fact that the federal authority did not undertake economic activity or any type of activity with a 
lucrative objective or having an economic nature and thus there was a mention  to be excluded from 
the competition law.  
 
UK Question 8 : Could United Arab Emirates please explain why "enterprises owned or controlled by 
federal or local governments " are exempt from competition law?  
 
We point out that the exclusion of entities acting  upon the authority of federal or local governments 
was further regulated based on the Cabinet decision No 13 for the year 2006, as this exclusion 
concerns only the two following situations:  
- Entities completely owned by the federal or local authorities.  
- Entities owned by not less than 50% by the federal or local Authorities.  
 
This limitation in relation to the scope of exclusion was motived to include all other entities that 
might be owned differently from the above to the competition law.  
The exclusion of the said entities is generally motivated because of the new system of c ompetition 
in UAE on 2012.  
 
UK Question 9 : Could United Arab Emirates please outline what it considers to be "cultural activities " 
that are exempt from competition law?  
 
The cultural activities includes, for example, conferences, festivals, concerts, exhibitions, and any 
activities related to culture, literature and the arts.  
It is to be noted that there is no blank exclusion of the cultural activities from the competition law, 
only if the Authority that it is responsible for that specific se ctor have a competition policy that would 
be at that time applicable to the concerned sector instead of the completion law.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.4.1  Competition  Policy  
Paragraph  3.90 
 
UK Question 10 : Could United Arab Emirates please explain why it does not have a leniency 
programme available for businesses or individuals which may report anticompetitive agreements or 
practices to the Ministry?  
 
The competition law and its regulation did not mention explicitly a leniency programme but the UAE 
competition authority did apply the leniency programme on certain case that were brought to its 
consideration.  
 
The competition department is planning to prepare a facilita tion program for companies and 
individuals who report to the management any anti -competitive practices in the markets.  
 WT/TPR/M/423/Add.1  
 
- 184 - 
 
  Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.4.1  Competition Poli cy 
Paragraph  3.93 
 
UK Question 11 : Could United Arab Emirates please explain why competition enforcement records 
are not publicly available, and does United Arab Emirates plan to make these records publicly 
available?  
 
There is nothing in the UAE competition law that prevents competition data from being made 
available to the public, according to the law it is forbidden to publish confidential data of companies 
at their request, but the general data of competition procedu res is made public via the web site of 
the Ministry of Economy.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.5  State trading, state -owned enterprises, and privatization  
Paragraph  3.101  
 
UK Question 12 : Could United Arab Emirates please explain how it ensures that its SOEs have "full 
operational autonomy " and are "managed independently "? 
 
The SOE 's are managed to ensure that they operate efficiently and in a profitable man ner without 
interfering from the Government in the day -to day operations. The SOE 's are generally managed 
similarly to private enterprises. Besides, they also apply principles of best practices and good 
governance. Furthermore, the SOE 's are also accountab le for their performance. The SOE 's 
managerial decisions are based on objective and business criteria with the ultimate aim to generate 
income. Finally, it is important to note that some SOE 's are under the process to convert into public 
stock company wher e the SOE will be accountable to its shareholders.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.5  State trading, state -owned enterprises, and privatization  
Paragraph  3.102  
 
UK Questio n 13: Could United Arab Emirates please explain why there is no consolidated public 
financial reporting, including information on the number of assets, employees, revenues and 
performance, for its SOEs?  
 
Due to the federal nature of the UAE, each emirate s upervises the financial aspects of its SOEs.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.5  State trading, state -owned enterprises, and privatization  
Paragraph  3.105  
 
UK Question 14 : Could United Arab Emirates please explain in which circumstances the government 
guarantees debt of UAE SOEs?  
 
The government does not generally guarantee the obligations of any of its SOEs. Indeed, there is a 
legislation no. 8 for the year 202 2 issued by Dubai government which firmly and explicitly prohibits 
the guarantee of SOEs debts – this will be published in due time on the official gazette of Dubai. In 
general, at the level of the federal government the federal decree 9 of 2018 prohibits such 
guarantees.  
 WT/TPR/M/423/Add.1  
 
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  Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.113  
 
UK Question 15 : Section 3.113 notes that federal entities that are linked to i nternational agreements 
or obligations of the United Arab Emirates are excluded from scope of Cabinet Resolution No.4 
of 2019. Please could United Arab Emirates explain (i) what international agreements or obligations 
this refers to, and (ii) what the effe ct is of excluding purchases made by federal entities covered by 
the UAE 's international obligations from Cabinet Resolution No 4 (e.g. are domestic purchasing 
preferences and requirements disapplied/waived when international obligations apply)?  
 
(i) This refe rs to any international agreements or obligations that a federal entity might 
have within the scope of this agreement.  
(ii) The effect is that they will not be under the rules of the Cabinet Resolution No 4 of 2019.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6 Government Procurement  
Paragraph: 3.115  
 
UK Question 16 : Section 3.115 refers to the advanced e -procurement system operated by the 
Ministry of Finance, which contains a li st of all purchases 'to be made '. How far in advance are these 
purchases typically listed? Please could United Arab Emirates also confirm that this system is 
available outside the UAE and has translation options?  
 
The e -procurement system is used by Minist ries & Federal authorities for their procurement.  
Suppliers are registered in the system to be able to participate in Federal Government tenders. 
Foreign supplier can also register but with certain criteria as stated in the procurement policy.  
 
Secretariat  Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.116  
 
UK Question 17 : Section 3.116 refers to the Federal Suppliers Register. What process does a foreign 
owned or invested company have to follow to become a company registered in the 
United  Arab Emirates under the Federal Commercial Companies ' Law and to be licensed to practice 
commercial activities? What percentage of companies registered in the United Arab  Emirates under 
the Federal Commercial Companies ' Law are foreign -owned or invested?  
 
Kindly note that the Federal Decree -Law No. (32) of 2021, regarding the Commercial Companies 
allowed free foreign ownership in all economic sectors at 100%, with the exce ption of a number of 
limited economic activities with Strategic impact, with the aim of facilitating the establishment and 
practice of business activities in the UAE, increasing the attraction of foreign direct investment to 
various vital sectors in the UA E, developing and creating new quality projects, increasing the 
diversity of the economic base and raising its productivity, supporting innovation, research and 
development capabilities in the State, and attracting talent and competencies.  
 
Moreover, durin g the past time, several updates were made to the policies and legislations related 
to the business environment in the State to ensure continuous progress in facilitating the 
establishment and practice of business in the UAE markets, providing incentives a nd benefits that 
attract investment, business owners, talents and entrepreneurs from various global markets, and 
addressing any challenges faced by companies operating in the country, and developing the 
performance of the business sector and financial mark ets, in a way that enhances the 
competitiveness of the UAE as the capital of finance and business.  
 
Finally, the new Federal Decree -Law also serves many of the fifty projects announced by the UAE 
government, such as the Emirates Investment Summit by provid ing the legislative system that WT/TPR/M/423/Add.1  
 
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  enhances the UAE 's position on the global investment map, the UAE 's economic partnerships with 
the world by increasing the openness of the business environment and the 10×10 program for 
development Exports, the unified investment platform in the State, and the new residence system, 
which support the objectives of the national strategy to attract and retain talent in the strategic 
sectors of the State by providing a stimulating environment to attract talent, entre preneurs and 
successful companies.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.118  
 
UK Question 18 : 3.118 suggests that federal entities may pro cure using an 'Urgent Procedure '. 
Please could United Arab Emirates explain in what circumstances such a procedure would be used?  
 
Urgent Procedure or Emergency Purchase is used to source essential goods or services, where 
compliance with standard procurem ent practices and processes would result in unacceptable 
operational delays to the federal entity  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.119 
 
UK Question 19 : Section 3.119 suggests that the authority to approve a contract can lie with the 
Minister or delegated officers within federal entities. Do Ministers or delegated officials need to follow 
any evaluation criteria when awarding contracts, and is this specified in the procurement notice or 
tender documentation?  
 
The evaluation is done by the technical team as mentioned in the policy, so the Ministers approve 
the contract based on the evaluation results and the approval is as per a  certain threshold . 
 
The tender documents specify the evaluation criteria. Also, the delegation of authorities is mentioned 
in the procurement policy which is publicly available  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.123  
 
UK Question 20 : Section 3.123 refers to a price preference of 10% for 'green ' companies and to bids 
offering 'green ' goods and services produced and manufactured in the United Arab Emirates. Could 
United Arab Emirates confirm what constitutes a 'green ' company or goods and service? Does this 
price preference cover foreign -owned or foreign -invested companies producing 'green ' goods and 
services?  
 
The criteria of green comp anies or green goods is as defined by Ministry of Climate Change and 
Environment, and below are the Environmental requirements and standards for the green goods and 
suppliers:  
 
- environmental standards  
- Recycling  
- Dangerous Items Content  
- energy manage ment 
- water management  
- trash management  
- Packaging  
- Consumer information  
- product management  WT/TPR/M/423/Add.1  
 
- 187 - 
 
  Further information can be found here: https://www.moccae.gov. ae/assets/ea2606f7/uae -green -
business -toolkit -2018.aspx .  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.124  
 
UK Question 21 : Section 3.124 describes exceptions to the payment of registration fees and final 
guarantees / bid bonds. Are foreign suppliers and service providers treated no less favourably than 
domestic suppliers and services providers in the application of fees and guarantees for g overnment 
procurements, including exceptions?  
 
Now all suppliers (including foreign suppliers) are exempted from paying registration fees and 
submitting bid bonds.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting  Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.129  
 
UK Question 22 : Section 3.129 refers to Emirates e -procurement systems. How do individual 
Emirates ' e-procurement systems feed into the overarching federal e -procurement system? Are all 
Emirates ' e-procurement systems available outside United Arab Emirates? If not, how many are 
available outside United Arab Emirates? Do all Emirates ' e-procurement systems have translation 
options? If not, how many do not have translation options?  
 
Individu al Emirate 's e-procurement systems are independent from the federal e -procurement 
system. Each Emirate has its own e -procurement system, and does not feed into federal 
e-procurement system. Emirates e -procurement systems might be made available the UAE, 
depending on the scope of the tender. Emirates e -procurement systems generally have translation 
options.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.129  
 
UK Question 23 : Section 3.129 refers to suppliers wishing to do business with government entities 
at the Emirates level. What are the exact requirements for foreign suppliers hoping to participate in 
public tenders at the Emirates level? How do the se requirements differ across Emirates? Under what 
circumstances are foreign suppliers required to partner with United Arab Emirates nationals or a 
local service agent and is this a mandatory requirement for all public tenders?  
 
The exact requirements for  foreign suppliers hoping to participate in public tenders at the Emirates 
level are governed by the relevant government procurement legislation of each emirate. Example of 
Dubai 's government procurement requirements in accordance with law no 12 for the year 2020 
below:  
 
CENTRAL REGISTER OF SUPPLIERS  
ARTICLE (12)  
a. A Central Register of Suppliers will be created within the Electronic System. This register will be 
managed, supervised, and regularly updated by the Smart Dubai Government (SDGE). 
Government Entities will enter the Data specified in paragraph (b) of this Article in the Electronic 
System.  
b. The form and categories of the Central Register of Suppliers, and the Data that must be entered 
therein, will be determined pursuant to a resolution of the Chief Executive Officer of the SDGE.  
 
This register must contain the following essential Data:  WT/TPR/M/423/Add.1  
 
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  1. the names, addresses, and names of legal representatives of Suppliers;  
2. the legal form, commercial licence details, and names of legal representatives of Suppliers, 
in case of companies and corporations:  
3. the areas of business o f Suppliers;  
4. the categories of Suppliers based on the classification criteria adopted by the Government 
Entity;  
5. the exclusive agency rights held by Suppliers, if any;  
6. the Procurement Contracts concluded with Suppliers and their track records with 
Governmen t Entities;  
7. assessment of the performance of Suppliers based on previous Contracts;  
8. the extent of fulfilment by Suppliers of their social responsibility in the UAE; and  
9. the measures and penalties taken against Suppliers, if any.  
 
LIST OF PRE -QUALIFIED COM PANIES, CORPORATIONS, AND INDIVIDUALS  
ARTICLE (13)  
a. A Government Entity may create a list of pre -qualified companies, corporations, and individuals 
whose activities are related to its business. This list must include the essential Data contained 
in the Cent ral Register of Suppliers referred to in paragraph (b) of Article (12) of this Law, and 
must be linked to this register in coordination with the SDGE.  
b. The Concerned Unit will be responsible for managing, supervising, and updating the list referred 
to in pa ragraph (a) of this Article. This list will serve as a reference for procuring specific types 
and categories of Purchases needed by the Government Entity. In preparing this list, Suppliers 
will be categorised based on their specialities, qualifications, ca pabilities, and skills.  
c. Suppliers will be recorded in the list referred to in paragraph (a) of this Article in return for a fee 
to be determined pursuant to a resolution of the Chairman of the Executive Council.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.130  
 
UK Question 24 : The Law No.12 of 2020 on Contracts and Warehouse Management in the Dubai 
Governm ent came into effect in January 2021. This law stipulates the creation of a Central Registry 
of Suppliers. How will this Central Registry of Suppliers be created? What are the requirements for 
being included on the Central Registry of Suppliers and does th is include foreign suppliers?  
 
Please refer to the answer for question 23.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.132  
 
UK Question 25 : Section 3.132 refers to measures that promote SME/MSME participation. Please 
could United Arab Emirates provide the definitions of SME/MSME being used here, and whether 
equivalent foreign suppliers and service providers are eligible for such measures?  
 
When it comes to eligibility to these measures, all SMEs are eligible to the measures set by the 
government regardless of the ownership of the company be it owned by Emiratis or expats.  (with 
table)  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES B Y MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.134 & 3.135  
 
UK Question 26 : Section 3.134 and Section 3.135 refer to the United Arab Emirates ' In-Country and 
National Value -Added Programs. Are these programs open and accessible to foreign suppliers and 
service providers to participate in?  WT/TPR/M/423/Add.1  
 
- 189 - 
 
  Yes, the program is open to foreign suppliers and foreign service providers as they can participate 
and have  access to the program and its related benefits.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual Property Rights  
3.3.7.1  Overview  
Paragraph  3.139 IP Regime  
 
UK Question 27 : The Secretariat Report states that the United Arab Emirates Trademark law aligns 
with the GCC Trademark law. Please could United Arab Emirates confirm that all GCC provisions 
have been implemented?  
 
We confirm that the Provisions of GCC trademark law have  been implemented according to the 
Federal Decree -Law No. 36 of 2021 . 
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7 Intellectual Property Rights  
3.3.7.1 Overview  
Paragraph 3.140  
 
UK Question 28 : Does United Arab Emirates plan to accede to the following international 
Agreements:  
 
• Singapore Treaty on the Law of Trademarks  
• Trademark Law Treaty  
• Patent Law Treaty  
• Vienna Agreement Establishing an International Classification of the Figurative Element of 
Marks  
• Hague Agreement Concerning the International Registration of Designs  
• Convention for the Protection of Producers of Phonograms Against Unauthorised Duplication 
of their Phonograms  
• Locarno Agreement Establishing an International C lassification for Industrial Designs  
• Madrid Agreement for the Repression of False or Deceptive Indications of Source on Goods  
• Nice Agreement Concerning the International Classification of Goods and Services for the 
Purposes of the Registration of Marks?  
 
The UAE issued a decree of ratification regarding accession to the Nice Convention. While other 
agreements and conventions related to Trademarks and copyright are under consideration.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual Property Rights  
3.3.7.1  Overview  
Paragraph  3.143 Fees  
 
UK Question 29 : The Secretariat report refers to a reduction in trademark fees for new and pending 
applications to encourage better IP protec tion. Please could United Arab Emirates provide further 
details on the impact of the fee reductions and how they have contributed to encouraging better IP 
protection?  
 
The fees have been reduced by 25% for filing and publication and 50% for registration, w hich 
encourage the SMEs owner to seek the protection of their Trademarks from infringement, 
furthermore, UAE did not request a complementary fee for file an International registration.  
 WT/TPR/M/423/Add.1  
 
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  Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual property rights  
3.3.7.2  Copyright  
 
UK Question 30 : Please could United Arab Emirates explain how they have implemented the rights 
specified in Articles 12 and 15 of the Rome Convention and W PPT respectively?  
 
The UAE in its Federal Decree -law No. 38 of 2021 on copyrights and neighboring right implemented 
the rights specified in Article 12 and 15 of the Rome convention and WPPT respectively when it 
stipulated on "Exclusive economic rights of Performers " and "Exclusive economic rights of Producers 
of Phonograms " in Articles No. 17 and 18 from the said Federal Decree -law. 
 
Article 17 - Exclusive economic rights of Performers  
Performers shall enjoy the following exclusive economic rights:  
1- The right to broadcast their unrecorded performance and communicate it to the public.  
2- The right to fix their performance on Sound Recordings or audio -visual recordings.  
3- The right to reproduce their performance fixed on Sound Recordings or audio -visual recordings.  
4- The right to rent to the public, for commercial purposes, the original or copies of their recorded 
performance.  
5- The right to distribute the original or copies of their recorded performance to the public, via sale 
or any other form of transfer of ownership   
6- The right to communicate their performance to the public by wire or wireless means so that the 
public can view or access them in any way they wish.  
Shall be deemed a use prohibited for third parties, the recording of such live performance on a 
tangib le support, the rental thereof for the purpose of generating direct or indirect commercial 
returns; communicating the said performance or making it available to the public, in any manner, 
without previous consent from the right owner.  
 
Article 18 - Exclusiv e economic rights of Producers of Phonograms  
Producers of Phonograms shall enjoy the following exclusive economic rights over their recordings:  
1- The right to reproduce them in any manner whatsoever.  
2- The right to distribute the original or other cop ies of their Sound Recordings to the via sale or any 
other form of transfer of ownership.  
3- The right to right to rent to the public, for commercial purposes, the original or copies of their 
Sound Recordings.  
4- The right to make their Sound Recordings available to the public in any manner whatsoever.  
5- The right to broadcast and communicate Sound Recordings to the public in any manner 
whatsoever.  
6- The right to prevent any use of their recordings in any manner whatsoever without their 
permission.  
Shall be considered a use prohibited for third parties, the Reproduction, rental, Broadcasting, 
re-broadcasting or making these recordings available to the public, through computers or any other 
means.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTI CES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual property rights  
3.3.7.2  Patents  
Paragraph  3.144  
 
UK Question 31 : The Secretariat Report refers to changes relating to the GCC Patent Office. What 
are United Arab Emirates ' intentions in relation to the GCC Office going forward? When will any 
resulting changes be implemented?  
 
The GCC Patent system will be revised to facilitate customized service packages for each member 
state. In line with the reform of the legal system GCC Patent Office has been temporarily suspending 
new patent applications since January 2021. GCC Patent Office will resume operation sooner or later 
after finalizing implementing regulations. Once it resumes its operation, GCC PO will provide a 
customized service package for the member states, and each member state will decide the validity WT/TPR/M/423/Add.1  
 
- 191 - 
 
  of the GCC patent in their territory. The UAE is reviewing the benefits of eligible options and will 
announce its official decision sooner or later.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual property rights  
3.3.7.2  Patents  
Paragraph  3.146  
 
UK Question 32 : The Secretariat Report states that pending applications will be mad e available to 
the public. Could United Arab Emirates provide some further information around the publication of 
patent applications - will pending patent applications be published at 18 months from filing? What is 
the current average time for applications  to be published? Are patent applicants able to request early 
publication?  
 
Under the previous law, only registered patents were published. The federal law 11 of 2021 and its 
implementing regulations avail the publication of pending applications after 18 m onths from the 
earliest priority date. The new law also allows voluntary early publication. The publication of the 
pending applications will be available in accordance with the progress of technical issues.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual property rights  
3.3.7.2  Patents  
Paragraph  3.147  
 
UK Question 33 : Please can United Arab Emirates confirm if there are any plans to introduce a patent 
term restoration fo r compensation for marketing authorisation delays?  
 
The UAE has no plan to allow patent term extension for any reason, including regulatory review 
delay or paediatric indication.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual property rights  
3.3.7.2  Patents  
Paragraph  3.149  
 
UK Question 34 : The Secretariat Report states that unlimited re -examination rounds are no longer 
allowed. Will patent applicants still be given an opportunity to amend their application before 
withdrawal or final rejection?  
 
The Federal law 11 of 2021 and its implementing regulations does not limit the number of 
re-examination. However, the new IP law allows the examiners to stop further re -examination if 
he considers that the applicant has been given enough chances of re -examination at least 2 times 
for more effective procedures.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade   
3.3.7  Intellectual Property Rights  
Paragraph  3.3.7.4  
Trademarks  3.156  
 
UK Question 35 : How does United Arab Emirates currently protect geographical indications (GIs)? 
Can foreign producers apply to have GIs protected in the United Arab Emirates? If yes,  can 
United  Arab Emirates please give an example of how this works in practice?  
 WT/TPR/M/423/Add.1  
 
- 192 - 
 
  The new decree -law of Trademark No. 36/2021, chapter Six includes provisions for protection of 
Geographical Indication Articles 38 until 44, however the implementation regulat ion is no issued yet.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual Property Rights  
Paragraph  3.3.7.4  
Trademarks  3.156  
 
UK Question 36 : Does United Arab Emirates inten d to set up a sui -generis GI system in future or 
otherwise change their system of GI protection?  
 
The regulations of protection of GI and related system will be pending until the implementation 
regulations will be issued.  
 
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.7  Intellectual  Property Rights  
Paragraph  3.3.7.5 Plant Variety Rights  
Paragraph  3.163  
 
UK Question 37 : The Secretariat Report notes that United Arab Emirates intends to join the 
International Union for the Protection of New Plant Varieties (UPOV). Could the United Arab Emirates 
provide an update on when it intends to implement the Draft Law on Plant Variety Protection of the 
United Arab Emirates for conformity with the 1991 Act of the UPOV Convention, in order to enable 
its full membership?  
 
The Law is expected to b e adopted in 2022 and consequently the adoption of the country 's 
membership as an active member in UPOV in the next round in 2022.  
 
Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.1 Agriculture and fisheries  
4.1.4 Fisheries  
Paragraph  4.1.4.28  Policy and legislation on fisheries  
 
UK Question 38 : Since United Arab Emirates ' last TPR, the UK has welcomed the introduction of the 
ministerial decree regulating the fishing and trade of sharks with specific emphasis on shark fins. 
We note that the objecti ves in the notification document (G/TBT/N/ARE/410) are identified as 
'protection of the environment ' and 'protection of animal and plant life or health '. In the absence of 
accompanying narrative under Section 7, does United Arab Emirates understand this me asure to 
include an animal welfare objective?  
 
Yes, this measure includes an animal welfare objective in addition to the previously mentioned 
objectives: 'protection of the environment ' and 'protection of animal and plant life or health ' because 
the restr ictions stipulated by the decree are aimed at reducing fishing effort targeting sharks. One 
way to achieve this is by banning harmful and wasteful practices such as finning. This in turn 
enhances biodiversity and protects the marine environment.  
 
UK Questi on 39 : Additionally, since the implementation of the ban, has United Arab Emirates 
observed conservation benefits surrounding shark populations and items imported/exported relating 
to sharks?  
 
There has been an increase in sightings of sharks, which may in dicate improvements in shark 
populations. There are plans to conduct studies on sharks populations in the future.  
 WT/TPR/M/423/Add.1  
 
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  Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.2 Mining and Energy  
4.2.1  General  
Paragraph  4.39 Net Zero  
 
UK Question 40 : Does United Arab Emirates see a role for Carbon Capture and Storage (CCS) in 
their National Energy Strategy in order to reach their net zero target?  
 
The UAE continues to invest in decarbonising our oil and gas by applying CCS. Through the Net Zero 
Target, the UAE aims to achieve the large -scale introduction of nuclear and solar power, cuts to 
energy subsidies and boosts to efficiency, plans to expand carbon capture and storage (CCS), and 
the Abu Dhabi National Oil Company 's agreement to power its instal lations with low -carbon 
electricity.  
 
UK Question 41 : Will United Arab Emirates ' 'Hydrogen Leadership Roadmap ' be limited to low -carbon 
and renewable hydrogen ( 'green ' and 'blue' hydrogen), or do they see a role for unabated fossil fuel 
hydrogen production  ('grey' hydrogen)?  
 
Please refer to the answer provided for question 58.  
 
Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.2 Mining and Energy  
4.2.3  Electricity and Water  
Paragraph  4.62 Nuclear Energy  
 
UK Question 42 : The United Arab Emirates En ergy Strategy 2050 envisages that clean energy 
sources will contribute 50% of the total installed power capacity mix (44% from renewable energy 
and 6% from renewable energy). To achieve this, does United Arab Emirates envisage any further 
investment in nuc lear energy beyond the Barakah Nuclear Plant?  
 
Currently, the UAE is operating two of four units at the Barakah nuclear power plant and is close to 
brining the remaining two units online. Besides these four planned units, the current site of Barakah 
can ac commodate three to four more nuclear reactors, depending on the future technology to be 
used. While no specific plans have been announced for further investment beyond Barakah at the 
moment, that could change based on the UAE 's future energy needs. The UAE 's energy mix will 
continue to be studied and further investment in other nuclear power plants in the UAE may be 
considered based on economic assessments and revisions to the UAE 's energy mix targets.  
 
Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.2 Mining and Energy  
4.2.3  Electricity and water  
Paragraph  4.64 
 
UK Question 43 : The Secretariat Report states that 'the UAE was one of the first GCC countries to 
reform its energy subsidies. According to IMF staff research published in 2017, "among oil exporters, 
the UAE stands out for its low level of subsidies "'. Can United Arab Emirates outline the reforms it 
has mad e to its energy subsidies and also identify which energy subsidies it still provides?  
 
The UAE has already taken significant to remove the energy subsidies. In fact, the price of oil is 
linked to international prices fluctuation, and prices are set each mo nth based on global prices. 
Besides, the price of electricity has increased recently due to the market conditions based on global 
prices and cost. This reform helps rationalizing fuel consumption and encourage the use of public 
transport in the long run, a s well as incentivize the use of alternative fuels. Further information can 
be found here: https://u.ae/en/information -and-services/envi ronment -and-energy/water -and-
energy/energy -and-fuel-prices . WT/TPR/M/423/Add.1  
 
- 194 - 
 
  Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.3 Services  
4.3.1  Financial services  
4.3.1.1  Banking  
Paragraph  4.79 Regulatory environment  
 
UK Question 44 : Does United Arab Emirates plan to  impose regulations to restrict the number of 
banking licences and therefore number of branches each foreign bank can open? (The UK notes that 
the Central Bank website still refers to the objective of limiting the issuance of licences to any new 
bank and t o limit the number of branches per foreign bank to a maximum of eight.)  
 
There is no limit defined in the laws and regulations to limit the number of licenses of foreign 
branches (New entrant).  However, the applications are assessed based on the strength o f the 
application & applicant, feasibility, value add to the sector etc.  
The number of branches of an existing foreign bank branch (entity) is limited to a maximum of 8, 
based on CBAUE board of directors decision.  
 
Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.3 Services  
4.3.1  Financial services  
4.3.1.1  Banking  
Paragraph  4.79 Regulatory environment  
 
UK Question 45 : Does United Arab Emirates plan to bring the rest of the country in line with the 
Financial Fr ee Zones in Dubai and Abu Dhabi when it comes to the treatment of foreign banks in 
terms of the corporate form of establishment requirements and the maximum foreign equity 
participation?  
 
The legal form of banks established in the UAE is defined in the ban king law which states "Banks 
shall take the form of public joint stock companies, Branches of foreign banks operating in the state 
shall be exempted from this requirement. The Central Bank Law also sets out the maximum foreign 
equity participation limit. R equirements in the financial free zones differ for specific purpose. 
Currently there are no plans to change.  
 
Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.3 Services  
4.3.1  Financial services  
4.3.1.2  Insurance  
Paragraph  4.94 Regulatory environment  
 
UK Question 46 : Does United Arab Emirates have any plans to extend the ability for majority 
ownership of insurance and reinsurance companies outside of those of GCC nationality? And if so, 
what would be the criteria for extending this?  
 
For licensing the new foreign insurance and reinsurance companies, there are specific provision and 
requirements, such as:  
1- Foreign insurance companies:  
• Provisions for licensing a Foreign insurance companies as follows:  
The company should introduce new insur ance products, the company should carry out nontraditional 
insurance activity and coverage besides the other fields of insurance, the company should increase 
the total retention, the company should be evaluated and rated).  
The Executive Regulation of the F ederal Law No. 6 of 2007, Article (19) Link: 
https://ia.gov.ae/en/RulesRegulations/IALegislationLawAndRegulations/The%20Executive%20Reg
ulation.pdf . 
• All financial provisions to foreign insurance companies can be found in the Financial Regulations 
for Insurance Companies Link: 
https://ia.gov.ae/en/RulesRegulations/financialregulationsDocs/Financial%20Regulations%20for%
20Insurance%20Companies.pdf . 
 WT/TPR/M/423/Add.1  
 
- 195 - 
 
  2- Reinsurance companies:  
• Licensing and Registration of National Reinsurance Company:  
- The paid up capital of Reinsura nce Company shall not be less than AED 250,000,000.  
- At least 51% (one -fifty percent) of the capital of the reinsurance company incorporated in the UAE 
must owned by natural persons who are UAE Nationals or GCC Nationals or by legal persons fully 
owned by  UAE nationals or GCC Nationals.  
• Licensing and Registration of Branches of Foreign Reinsurance companies:  
- A foreign company specialized and licensed in its country may open branches in the UAE to practice 
reinsurance business after obtaining the necess ary license and registration.  
- The capital of the parent company in its home country should not be less than the percentage 
determined in sub Article (1) of Article (12) of the Instructions organizing reinsurance operations 
(not be less than AED 250,000,0 00). 
- A foreign company wishing to open a branch in the UAE to practice reinsurance business should 
have a classification not less than the minimum classification specified as follows:  
Standard & Poor 's Moody 's AM Best Fitch Ratings  
BBB Baa B+ BBB  
Instruc tions organizing reinsurance operations:  
https://ia.gov.ae/en/ RulesRegulations/decisionsregulationsinstructionsDocs/Insurance%20Authorit
y%E2%80%99s%20Board%20of%20Directors%20Decision%20%20No.(%2023)%20%20of%202
019.pdf . 
- Federal Law No. 2 of 2015 on commercial companies, Articles starting from no. (327) mention the 
provisions governed the foreign companies including the foreign insurance companies: 
https://u.ae/ -/media/Information -and-services/Business/En -
federal_law_2_2015_commercial_companies.ashx . 
 
Secretariat Report (S423)  
4 TRADE POLICIES BY SECTOR  
4.3 Services  
4.3.1  Financial services  
4.3.1.2  Insurance  
Paragraph  4.94 Regulatory environment  
 
UK Question 47 : Some UK firms provide both life and non -life insurance services products, which it 
seems it would not be possible to do in accordance with Article 25 of the Insurance Law. Can 
United  Arab Emi rates advise if this is correct and, if so, what a UK insurer could do to provide both 
services in United Arab Emirates?  
 
For a UK insurer to underwrite insurance in the UAE they must obtain a licensee as a foreign branch.  
 
The article 25 of the insurance law it is not presumable to underwrite Life & Non -Life by the same 
insurance company: 
https://ia.gov.ae/en/RulesRegulations/IALegislationLa wAndRegulations/Federal%20Law%20No.6
%202007.pdf . 
 
Such restriction is also applicable to appliance how want to obtain a license of insurance in the UAE.  
Only companies that licensed as composites prior to the issuance regulatory Law allowed maintaining 
their composite licenses.  
All new applicants are subject to the rule of choosing between (Life or Non -Life) business.  
The UK firms provide both life and non -life insurance services products have to choose between (Life 
or Non -Life) insurance business.  
 
GOVERNMENT REPORT (G423)  
 
Government Report (G423)  
1 ECONOMIC DEVELOPMENT  
Paragraph  1.2 
 
UK Question 48:  Can United Arab Emirates elaborate on what it proposes in terms of new residency 
policies to retain high -calibre human capital?  
 
The country, through recent legislative updates, has been keen to attract competencies and 
specialists with special needs to the state. These legislations have been published according to a WT/TPR/M/423/Add.1  
 
- 196 - 
 
  media plan through the available channels. The authority provides all services through electronic 
service platforms, and it is subject to monitoring and evaluation by the concerned authorities on an 
ongoing basis to improve its quality and speed. Completed, and presented in several languages 
under the following links:  
 
- www.Icp.gov.ae . 
- https://smartservices.icp.gov.ae . 
 
In addition to the official portal of the UAE government on the following link:  
 
- https://u.ae/ar -AE/information -and-services#/ . 
- Services can also be provided through visa issuance offices in the country 's diplomatic missions in 
the Republic of India and other countries through the authority 's employees present in these offices 
and under the supervision of the Ministry of Foreign Affairs and International Cooperation.  
 
The services are provided in accordance with Federal Law No. (29) of 2021 regarding the entry and 
reside nce of foreigners, as well as the decisions of the Council of Ministers, which include a package 
of legislation, and are available for viewing through the electronic platforms of the previous 
authority, which included all types of visas according to clear conditions that support the movement 
of Persons in a manner that serves the commercial, tourist and cultural activity in the country, 
following example can be given:  
 
- Article (32) of the executive regulations of the law, which grants the General Administ ration of 
Residency and consular bodies the power to issue an entry permit for several trips to those who 
impose their work conditions or the nature of their relationship with a public or private company or 
institution.  
- Cabinet Decision No. (8) for the y ear 2021 AD regarding the regulation of golden residence permits, 
where Article (2) states "1. The provisions of this decision shall apply to foreigners from the following 
categories: A. Investors / B. Entrepreneurs / C. Professional talents and researcher s In various fields 
of science and knowledge./ D. Brilliant students with promising scientific abilities.  
- Cabinet Decision No. (4/8f) of 2018 regarding granting residency to a retired foreigner, which 
includes granting a retired foreigner and his spouse residency for a period of five years, renewable 
and without a sponsor.  
 
Government Report (G423)  
1 ECONOMIC DEVELOPMENT  
Paragraph  1.3 
 
UK Question 49 : The Government Report mentions that United Arab Emirates is working to formulate 
and develop strategies and economic initiatives based on international best practices and standards 
to achieve its national economic goals. Could the United Arab Emirates provide further clarity on 
what role the Gulf Standards Organisation will play in recognising int ernational standards to support 
national economic growth?  
 
The Standardization Organization for the Cooperation Council for the Arab States of the Gulf (GSO) 
aims to unify the various standardization activities and follow up their implementation and 
commit ment to them in cooperation and coordination with the National Standardization Bodies in 
the member states, in a way that contributes to the development of their production and service 
sectors, the development of intra -trade, consumer protection, environme nt and public health, and 
the promotion of Gulf industries, products and services in order to support the Gulf economy, 
preserve the gains of member states, and contribute to reducing technical barriers to trade, in line 
with the objectives of the GCC Cust oms Union and the Gulf Common Market.  
 
GSO enhance the participation of their member in the international organization of standards, more 
than 92% of GSO standards are identical adoption of international standards,  
 
Government Report (G423)  
2 MACROECONOMI C GROWTH  
Paragraph  2.13 
 
UK Question 50:  The Government Report states that United Arab Emirates continues to pursue 
negotiations under the GCC umbrella to establish free trade agreements with global partners. Please WT/TPR/M/423/Add.1  
 
- 197 - 
 
  could United Arab Emirates provide further clarity on whether they will opt for a  GCC-wide approach 
or unilateral approach to FTA negotiations going forward, given their recent deal with India?  
 
The approach for bilateral FTAs is not new to the GCC members. The Kingdome of Bahrain and the 
Sultanate of Oman both have bilateral free trad e agreements with the United States of America and 
the GCC already has a mechanism that enable its members to deal with the goods imported by those 
two members from the USA under cover of their bilateral agreements with the USA. The UAE is a 
party to the F TAs being negotiated under the GCC 's umbrella and at the same time will pursue 
unilateral approach to FTA when deemed possible and serves the unique interest of the UAE.  
 
Government Report (G423)  
3 TRANSFORMING THE UAE ECONOMY  
3.3 The UAE Trend Towards a C ircular Economy  
3.4 The UAE Trend Towards a Green Economy  
 
UK Question 51 : Could United Arab Emirates provide more details on any proposed initiatives and 
policies that support these objectives?  
 
Further information can be found in the following link:  
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2a
hUKEwiSn -
fPj8X2AhUGyxoKHcLCDzcQFnoECAkQAQ&url=https%3A%2F%2Fwww.moccae.gov.ae%2Fassets%
2Fdownload%2F73d7daa1%2FUAE%2520Circu lar%2520Economy%2520Policy%25202021 -
2031.pdf.aspx&usg=AOvVaw0OtRsSNP -6tfw4Eu1NMGsB . 
The UAE 's State of the Green Economy Report can be found here: 
https://www.moccae.gov.ae/assets/download/29ceaf4e/UAE%20State%20of%20Green%20Econo
my%20Report%204th%20Edition.p df.aspx?view=true . 
 
Government Report (G423)  
3 TRANSFORMING THE UAE ECONOMY  
3.4 The UAE Trend Towards a Green Economy  
Paragraph  3.13 
 
UK Question 52 : Can United Arab Emirates provide more detail on its plans to become a centre for 
the export and re -expor t of green products and technologies? Will there be a focus on certain 
products or technologies?  
 
Further information can be found here: https://u.ae/en/about -the-uae/economy/green -economy -
for-sustainable -development . 
 
Government Report (G423)  
4 ECONOMIC DIVERSIFICATION  
4.1 General Approach to Economic Diversification  
Paragraph  4.1  
 
UK Question 53:  Will there be further consideration on specific professional skills and qualifications, 
across diversifying sectors, that could be transferred and recognised to open the market for jobs 
and foreign investors, who would be looking to set up in United Arab Emirates ? 
 
The UAE periodically udergoes revisions to its laws governing the entry and residence of foreign 
nationals, and implements refroms as required. In line with the National Talent Attraction and 
Retention Strategy, the UAE has been and will co ntinue to explore policy reforms that allow skilled 
professionals facilitated residence opportunities and access to its job market, based on skills and 
qualifiactions that are in demad. Global Investors, entreprenuers, exceptional talented individials, 
knowledge workers, and students with outstanding potential are other categoreies of persons the 
UAE seeks to attract and retain to enable our knowledge based economy, and the UAE will continue 
to explore reforms that will further enable and faciltitate the en try and long term residence of these 
persons within the UAE to that end.  
 WT/TPR/M/423/Add.1  
 
- 198 - 
 
  7.3 Gulf Cooperation Council (GCC)  
Paragraph  7.6 GCC Economic Integration  
 
UK Question 54:  Will further work be done GCC -wide to integrate member states ' approach to 
international st andards through the Gulf Standards Organisation?  
 
GSO seeks to strengthen and sustain cooperation relations with its partners in order to exchange 
expertise and transfer international knowledge and practices in the field of standardization and 
related acti vities and to link and integrate the work programs of the GSO and Member States with 
those of relevant Parties. Therefore, GSO has signed a number of Memorandum of Understanding 
(MoUs) and Technical Cooperation Agreements with Standardization Bodies at Nat ional, Regional, 
and International levels. These MoUs and agreements open the door for cooperation to facilitate the 
exchange of information and support alignment and harmonization in the framework of ISO,IEC, 
and ITU and may entail technical cooperation a s a complementary means to foster alignment.  
 
UK Question 55:  Will further work be done to integrate GCC countries economically, specifically in 
terms of GCC -wide equivalence across member states for licensing, certification, labelling, 
registration and di stribution which would enable international companies to approach the GCC as a 
single market?  
 
MOIAT have their own conformity assessment and quality mark scheme, but it based on 
International and GCC regulation, in general more than 92% of UAE standard ha rmonized with 
international standards, and more than 95% harmonized with GCC, when we talking about 
mandatory standards almost more than 98% harmonized with GCC, cuerently the GCC unified 
conformity certificate issued for vehicles, tires, toys and 13 LVE p roducts  
 
UK Question 56:  On 5 January 2021, the Supreme Council of the GCC held its annual meeting and 
issued its decision to discontinue the GCC Patent, with the announcement that the GCC Patent Office 
will no longer accept any new patent applications as of 6 January 2021 and would close. Will the 
GCC patent continue to be practically enforceable through the GCC, and what support will be offered 
to SMEs facing burdensome financial and administrative costs in the Gulf market?  
 
The GCC Patent office is not c losed permanently, but its operation for receiving new applications is 
temporarily suspended. GCC Patent Office will resume operation sooner or later after finalizing 
implementing regulations to the revised GCC patent law. Once it resumes operation, GCC PO  will 
provide a customized service package for the member states, and each member state will decide 
the validity of GCC patents in their territory. However, GCC patents filed before January 2021 are 
enforceable in all member states as before. On the other hand, we see the financial support for SMEs 
shall be implemented by each country based on its own circumstances as a general principle.  
 
Government Report (G423)  
7 TRADE POLICY DEVELOPMENTS  
7.3 Gulf Cooperation Council (GCC)  
Paragraph  7.7  
 
UK Question 57 : The Government Report highlights progress already made in the liberalisation of 
services with the GCC, and that members have agreed to progressively liberalize other services 
sectors and subsectors. Can further information be provided on the l iberalisation to date, an update 
on further liberalisation of services across the GCC and services sectors and subsectors for which 
United Arab Emirates is seeking further liberalisation within the GCC?  
 
The GCC Supreme Council liberalized trade in services for roughly 100 subsectors of services, 
including professional services, most business services, telecommunication services, banking and 
other financial services, distribution services, education servic es, environmental services, health and 
related social services and tourism services. The GCC members agreed to deepen the liberalisation 
in those sectors as well as liberalize other services sectors and subsectors. in addition to the above 
sectors, the oth er areas of high interest to the UAE are construction services, recreational, cultural 
and sport services, and transport services (Road, Maritime, Rail and Air transport).  
 WT/TPR/M/423/Add.1  
 
- 199 - 
 
  Government Report (G423)  
9 UAE PARTICIPATION IN INTERNATIONAL ORGANIZATIONS AND A GREEMENTS  
9.1 Paris Agreement On Climate Change  
Paragraph  9.2  
 
UK Question 58 : Can more detail be provided on the United Arab Emirates ' plans to establish the 
country as a competitive exporter of hydrogen? Is there a specific hydrogen United Arab Emirates  
intend to produce?  
 
As part of our future energy and climate ambitions and commitments, we see hydrogen as a key 
enabler to decarbonise domestic emissions in key sectors of the economy, including Industry, 
transportation, the maritime and aviation sectors , as well as exports to support global 
decarbonisation efforts. The UAE also strongly believes Hydrogen will facilitate energy security, 
accessibility, and affordability as the world aims for a just and sustainable transition.  The Hydrogen 
Leadership Roadm ap, a comprehensive national blueprint to support domestic, low -carbon 
industries, contribute to the country 's net-zero ambition and establish the country as a competitive 
exporter of hydrogen. The Roadmap will, through fast -emerging growth opportunities i n clean 
hydrogen and its carrier fuels, accelerate efforts to create a vibrant ecosystem for the UAE 's 
sustainable economic growth trajectory and enable direct positive impact on the country 's GDP.  
Hydrogen Strategy, which is underdevelopment as phase one,  has been already announced with a 
number of work streams including transportation sector which will contribute to the emission 
reductions in this sector.  
 
Established bilateral agreements:  
[January 2021] ADNOC and the Ministry of Economy, Trade and Indus try Japan signed an MoU for 
cooperation in the field of Ammonia Fuel and Carbon Recycling  
[APRIL 2021] the Ministry of Energy and Infrastructure UAE and the Ministry of Economy, Trade and 
Industry of Japan signed an MoU for cooperation on Hydrogen to align  regulations, standards, and 
certifications to enable export and trade.  
[July 2021] ADNOC signed a joint study agreement with 3 Japanese companies, "Inpex Corporation, " 
"Jira," and "Japanese National Oil, Gas and Minerals Corporation, " to explore the comme rcial 
potential for the production of oil. Blue ammonia in the UAE.  
[November 2021] ADNOC and ADQ signed an agreement with Japan 's Mitsui and South Korea 's GS 
Energy to help develop a blue ammonia project in the emirate 's downstream hub of Ruwais in 
partnership with Ta 'ziz and Fertiglobe.  
[2 November 2021]: Launched the Emirati -German Hydrogen Taskforce to enable a coordinated, 
well-informed, and fast scale -up of hydrogen technologies in both countries across the private and 
public sector.  
 
Other proj ects across the value chain includes the following:  
Masdar – Demonstration Plant - Green hydrogen initially for road transport, then expanding to 
e-kerosene synthesis and ocean shipping  
Mohammed Bin Rashid Al Maktoum Solar Park - First solar PV and green hydrogen -producing facility 
in the MENA region  
TAQA & Abu Dhabi Ports - Green ammonia project under discussion powered by a 2 GW solar -based 
electrolyser facility  
TAQA & Emirates Steel - MOU for large -scale green hydrogen project enabling the first green s teel 
produced in the MENA region  
 
Government Report (G423)  
10 INVESTMENT IN THE UAE  
10.2 UAE INVESTMENT FRAMEWORK  
Paragraph  10.12  
 
UK Question 59 : Can United Arab Emirates provide additional information regarding the foreign 
ownership limits and the related thresholds which will trigger scrutiny by regulatory authorities, 
beneficial ownership structures allowable and approval process for Inward FDI ?  
 
At the federal level, Federal Decree -Law No. 32 of 2021 regarding commercial companies has 
allowed companies and investors of different nationalities the possibility of full ownership in all 
sectors and economic activities, except for sectors with a st rategic impact.  WT/TPR/M/423/Add.1  
 
- 200 - 
 
  The law gave the flexibility and power to the local authorities in each Emirate to determine specific 
percentages of citizens ' ownership in these activities, based on the provisions of Article 10 of the 
same law. Accordingly, each Emirate a nnounced a list of activities available for full ownership of the 
foreign investor, and these were the lists are closely compatible with each other, as they have been 
coordinated before announcing the lists for each Emirate.  
 
The Decree -Law created a mecha nism to deal with the activities of strategic impact that were 
identified by Cabinet Resolution No. (55) of 2021, which are excluded from the possibility of full 
ownership by foreign investors, unlike other economic activities in the country that are open to 
100% free foreign ownership, and the list included 7 activities of strategic impact, 6 of which are 
subject to approval by the regulatory authorities.  
 
The percentage of the national contribution to activities that fall outside the lists announced by th e 
local authorities for full foreign ownership and outside the list of activities with strategic impact, 
remains unchanged, i.e. 51% of the citizen 's contribution rate.  
The foreign investor can own 100% of the activities with a strategic impact after obtai ning the 
approval of the regulatory authority concerned with the activity.  
 
The procedures for approving the licensing of companies that engage in any of the economic 
activities of strategic impact are summarized as follows:  
1. A foreign investor who wishes to engage in an activity with a strategic impact shall submit an 
application for a license to the Department of Economic Development in the concerned emirate.  
2. The concerned Department of Economic Development submits the application to the regulat ory 
authority concerned with the activity to be licensed within 5 working days from the date of receiving 
the application fulfilling all requirements.  
3. The relevant regulatory authority shall issue within 14 working days from the date of the request 
or the fulfilment of all requirements and conditions it deems appropriate, so that its decision includes 
the following:  
 
a. Approval of the application and determining the percentage of the national contribution, 
and any controls and conditions it deems approp riate 
b. Rejection.  
 
Government Report (G423)  
10 INVESTMENT IN THE UAE  
10.2 UAE INVESTMENT FRAMEWORK  
Paragraph  10.11  
 
UK Question 60 : Is there any data available on the performance of the Strategic Impact Activities 
Committee?  
 
The Strategic Impact Activities Committee held a number of meetings, after which Cabinet 
Resolution No. (55) for the year 2021 was issued, which includes the list of activities with strategic 
impact and the controls and conditions for each activity. The list included 7 activities of strategic 
impact, 6 of which are subject to the approval of the regulatory authorities in terms of:  
 
• Determining the percentage of the citizens' contribution and/or the percentage of the foreign 
investor's contribution to the capital  
• Determin ing the percentage of citizens' contribution and/or the percentage of the foreign 
investor's contribution to the membership of boards of directors (if any)  
• Any other conditions or controls deemed by the regulatory authority.  
 
However, the foreign investor can also own 100% of the strategically -impact activities after approval 
by the relevant regulatory authority.  
 
List of sectors with strategic impact:  
1. Security and Defense activities and activities of a Military nature: (subject to the approval and 
requirements of the Ministry of Defense or the Ministry of Interior, each in its field of competence).  
2. Banks, Money exchange shops, Finance companies, and Insurance activities: (subject to the 
approval and requirements of the Central Bank of the United Arab Emirates).  
3. Printing of Currency notes: subject to the approval and requirements of the Central Bank of the 
United Arab Emirates).  WT/TPR/M/423/Add.1  
 
- 201 - 
 
  4. Telecommunications: (subject to the approval and requirements of the Telecommunications 
Regulatory Authority and the Dig ital Government).  
5. Hajj and Umrah services: (subject to the approval and requirements of the General Authority for 
Islamic Affairs and Endowments).  
6. Holy Quran Memorization Centers: (subject to approval and requirements of the General Authority 
for Islamic Affairs and Endowments).  
7. 7. Services related to the field of fisheries: (the percentage of citizens ' contribution to this activity 
is 100%).  
 
The procedures for approving the licensing of companies that engage in any of the economi c 
activities of strategic impact are summarized as follows:  
1. A foreign investor who wishes to engage in an activity with a strategic impact shall submit an 
application for a license to the Department of Economic Development in the concerned emirate.  
2. The concerned Department of Economic Development submits the application to the regulatory 
authority concerned with the activity to be licensed within 5 working days from the date of receiving 
the application fulfilling all requirements.  
3. The relevant reg ulatory authority shall issue within 14 working days from the date of the request 
or the fulfillment of all requirements and conditions it deems appropriate, so that its decision includes 
the following:  
a. Approval of the application and determining the pe rcentage of the national contribution, and any 
controls and conditions it deems appropriate  
b. Rejection.  
 
It should be noted that a number of criteria were taken when proposing the list, such as: (activities 
of a sovereign nature, negative impact on the national interest and the interests of citizens, negative 
impact on national security, activities of a special nature, strategic visions of the state), and the list 
is being reviewed and updated it whenever needed.  
 
Government Report (G423)  
10 INVESTM ENT IN THE UAE  
10.1 UAE Investment Environment  
Paragraph  10.1 
 
UK Question 61 : Can United Arab Emirates please clarify the role of state -owned energy producers 
in "providing energy at competitive prices "?  
 
UAE has a competitive advantage as a large produc er of oil and gas. Therefore, the Energy producers 
are providing prices based on the main components, which include specifically the crude prices, 
taxes and a profitable margin. The prices of energy products like petroleum and electricity are not 
considere d as "competitive " by the users either business or domestic users because of the continued 
increase of prices of electricity and petroleum.  
 
Government Report (G423)  
11 REFORM AND MODERNIZATION OF ECONOMIC LEGISLATION  
Paragraph  11.1 
 
UK Question 62:  The G overnment Report states that United Arab Emirates is overhauling its legal 
and regulatory economic environment to align with global best practices. In 2021, the 
United  Arab Emirates introduced two federal decrees (Federal Decree Law No. 45/2021 on the 
Protection of Personal Data and Federal Decree Law No. 44/2021 on Establishing the UAE Data 
Office) pertaining to data sharing. Could the United Arab Emirates provide more information on the 
planned establishment of the UAE Data Office and what function it  will provide in supporting best 
data practices?  
 
The UAE Data Office will act as the federal data regulator in the UAE. The office which is affiliated 
with the UAE Cabinet will be responsible for:  
• preparing policies and legislations related to data prot ection  
• proposing and approving the standards for monitoring Personal Data Protection Law  
• preparing systems for complaints and grievances related to data  
• issuing guidelines and instructions for the implementation of the law.  
 
The UAE personal data law  is very consist with the best practice.  WT/TPR/M/423/Add.1  
 
- 202 - 
 
  Government Report (G423)  
11 REFORM AND MODERNIZATION OF ECONOMIC LEGISLATION  
Paragraph  11.2 
 
UK Question 63:  The Government Report states that United Arab Emirates is making changes to 
further enhance its economic environment, investment and commercial infrastructures. Can 
United  Arab Emirates provide more information on this? Is United Arab Emirates aiming to d evelop 
more federal laws in the future rather than Emirate state laws?  
 
The Regulations Lab (RegLab), ( https://reglab.gov.ae/ ) launched in January 2019 in partnership 
with Dubai Future Foundation, is a step -change in the legislation and application of emerging 
technologies that aim to create an agile and conducive legislative environment and to pioneer 
"regulation innovation " as the UAE develops new or existing legislation around emerging 
technologies in line with UAE 's Centennial 2071 plan.  
  WT/TPR/M/423/Add.1  
 
- 203 - 
 
  UNITED KINGDOM - ADDITIONAL QUESTIONS  
Secretariat Report (S423)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3 Measures Affecting Production and Trade  
3.3.6  Government Procurement  
Paragraph  3.115  
 
UK Question 16 : Section 3.115 refers to the advanced e -procurement system operated by the 
Ministry of Finance, which contains a list of all purchases 'to be made '. How far in advance are these 
purchases typically listed? Please could United Arab Emirates also confirm th at this system is 
available outside the UAE and has translation options?  
 
The e -procurement system is used by Ministries & Federal authorities for their procurement.  
Suppliers are registered in the system to be able to participate in Federal Government ten ders. 
Foreign supplier can also register but with certain criteria as stated in the procurement policy.  
 
UK Question 16 Follow Up : What actual criteria or conditions do foreign owned or invested companies 
need to satisfy in order to be able to (i) register  and access the UAE federal government e -
procurement system, and (ii) participate in federal government tenders and join the Federal 
Suppliers Register?  
 
Following criteria shall be met to register suppliers from outside the country to provide 
goods/servic es to the Federal Entities:  
1. Procured items are unavailable in the local market.  
2. High difference in price between local and outside suppliers, in which it shall benefit the Federal 
Entity to purchase from outside suppliers  
3. High difference in quality regardl ess of price difference  
 
 
Secretariat Report (S423)  
3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures Affecting Production and Trade  
3.3.7  Intellectual Property Rights  
Paragraph   3.3.7.4  
Trademarks  3.156  
 
UK Question 35 : How does United Arab Emirates currently protect geographical indications (GIs)? 
Can foreign producers apply to have GIs protected in the United Arab Emirates? If yes, can United 
Arab Emirates please give an example of how this works in practice?  
 
UAE Answer : The new decree -law of Trademark No. 36/2021, chapter Six includes provisions for 
protection of Geographical Indication Articles 38 until 44, however the implementation regulation is 
no issued yet.  
 
UK Question 35 Follow Up : What is the expected timeline on the imp lementation regulations being 
issued?  
 
The implementation regulations are expected to be issued within the next three months.  
 
Secretariat Report (S423)  
3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.3  Measures Affecting Production and Trade  
3.3.7  Intell ectual Property Rights  
Paragraph   3.3.7.4  
Trademarks   3.156  
 
UK Question 36 : Does United Arab Emirates intend to set up a sui -generis GI system in future or 
otherwise change their system of GI protection?  
 WT/TPR/M/423/Add.1  
 
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  UAE Answer : The regulations of protection of GI and related system will be pending until the 
implementation regulations will be issued.  
 
UK Question 36 Follow Up : What is the expected timeline on the implementation regulations being 
issued?  
 
The implementation regulations are expected to be issued within the next three months.  
 
 
  WT/TPR/M/423/Add.1  
 
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  UKRAINE  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT (WT/TPR/S/423)  
 
4 TRADE POLICIES BY SECTOR  
4.3 Services  
4.3.1 Financial services  
4.3.1.1 Banking  
FinTech  
 
Page 103 (paragraphs 4.88, 4.99)  
The Report describes progress in developing a mature FinTech ecosystem in the UAE and establishing 
the country as a global FinTech hub. It mentions regulatory framework developments and support, 
provided to FinTech start -ups with funding in the two financial free zones.  
Ukrainian FinTech start -ups (licensed financial companies in Ukraine) have developed a number of 
digital solutions for providers of various financial services. Considering the current situation in 
Ukraine, i n particular the ongoing military attacks by the Russian Federation on the Ukrainian 
territory, it is of essence to continue the development of FinTech solutions developed by Ukrainian 
companies.  
 
Questions:  
Seeking stable and predictable conditions for s ervices provision and further business activities, 
Ukraine is interested in clarification of legal provisions regarding the attraction of support (including 
funding) for FinTech start -ups and their access to accelerator programs in the UAE.  
Ukraine also w ould appreciate if the UAE could clarify conditions that should be met by the companies 
interested in the above -mentioned opportunities.  
 
1. Hub71: Fintechs and startups can submit their application to hub71, applications are looked 
at on a case by case basis, depending on age of the startup, number of employees and fit 
with UAE strategic priorities. Applicants can find more info on the programmes her e 
https://hub71.com/programs/ .  
2. ADGM Digital Lab 's marketplace: The digital lab can be used by all startups, regardless 
of whether they 're physical ly located in the UAE or not, to list and showcase their projects 
to UAE participants and accelerate the process of finding local partners. The only requirement 
is that they be incorporated in a jurisdiction (does not have to be ADGM or in the UAE). 
Theref ore it is a quite flexible process.  
3. DIFC: The following are some ways to access subsidies and funding for Fintech and 
Innovation companies from DIFC.  
• https://www.difc.ae/business/innovation -hub/ 
• https://fintechhive.difc.ae/   
• https://www.difc.ae/business/areas -business/innovation/   
• https://www.dfsa.ae/innovation   
4. Dubai Future District Fund: https://www.dfdf.vc . WT/TPR/M/423/Add.1  
 
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  UNITED STATES  
Part I. Questions based o n the Secretariat Report (WT/TPR/S/423)  
 
3 TRADE POLICIES AND PRACTICES BY MEASURE  
1. Page 7, paragraphs 3.12 and 3.13: The paragraphs refer to "green economy " and "green 
products and technologies ", but the term "green " does not have an internationally -agreed definition. 
How does the UAE define "green " in this context? Also, could the UAE provide more information on 
the referenced "Emirates Sustainable Development Strategy "? 
 
The UAE defined 'green economy ' as part of it s UAE Green Agenda 2030 - which consolidates the 
UAE's green growth initiatives, covering multiple sectors of the country 's green economy transition. 
It provides an overarching policy framework to achieve five strategic objectives: (1) competitive 
knowledg e economy; (2) social development and quality of life; (3) sustainable environment and 
valued natural resources; (4) clean energy and climate action; and (5) green life and sustainable 
use of resources. It mobilizes different entities at the federal and em irate level, private sector, and 
civil society to work together in carrying out the 12 programs, which are further concretized into 
31 subprograms. Further information can be found 
https://www.moccae.gov.ae/assets/download/29ceaf4e/UAE%20State%20of%20Green%20Econo
my%20Report%204th%20Edition.pdf.aspx?view=true ". 
 
2. Page 12, Paragraph 1.2:  The Secretariat report state s, "The decentralized structure of the 
UAE allows for a certain degree of competition among Emirates in terms of investment and 
production incentives. " What sectors receive production incentives?  Are any such incentives related 
to the increase in productio n of steel or aluminum?  
 
UAE would like to affirm that there are no incentives as to increase production of industrial sectors. 
Besides, in relation to steel and aluminum specifically, the UAE reaffirms again that there are no 
incentives targeting the inc rease in production of steel or aluminum or in relation to any other 
industrial sector. The industrial plants are autonomous to determine their levels of production based 
on their capacities of production and market opportunities. The UAE government did no t provide any 
form of incentive with the view to increase production.  
 
3. Page 17, paragraph 12.12: The paragraph notes all of the various elements of the UAE 's 
"sustainable clean energy technology portfolio " but does not specify the current or target 
percentages for each. Could the UAE please elaborate on this point?  
 
The UAE Clean Energy Strategy targets an energy mix that combines renewable, nuclear and clean 
energy sources to meet the UAE 's economic requir ements and environmental goals as follows:  
• 44% clean energy  
• 38% gas 
• 12% clean coal  
• 6% nuclear.  
 
4. Page 43, 3.1.1 : What steps has the UAE taken to eliminate the consularization requirement 
that documentation for all non -agricultural products imported from the United States be 
authenticated by the Embassy of the UAE and/or any other government or private sector entity i n 
the United States?  
 
There aren 't specific consularization requirements applicable on all non -agricultural products 
imported from the United States specifically. The UAE applies consularization requirements are 
standard and applicable on non -discriminator y basis, regardless of the origin of the product.  
 
5. Page 49, 3.1.4:  The United States understands that the UAE and the GCC Members are currently 
considering revisions to the excise tax on non -alcoholic beverages.  
 
• When and how will the UAE switch from a n ad-valorem tax to a graduated tax based on total 
sugar content – from either naturally occurring and/or added sugars –including fruit juices and 
milk-based products?  
 
The UAE is working in collaboration with the GCC member States to review the current ex cise tax 
on Sugar Sweetened Beverages. Among the main points under consideration is the possible switch WT/TPR/M/423/Add.1  
 
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  from ad valorem tax system to a sugar content tax system. A study is approved to be undertaken 
at the GCC level to review the current excise tax on Suga r Sweetened Beverages. The final outcome 
of the study and deliberations might be finalized before the end of this year.  
 
• Will the UAE exempt beverages with no added sugar and low caloric beverages from this tax?  
 
The UAE is working in collaboration with the GCC member states to review all the components of 
the current excise tax on Sugar Sweetened Beverages including among others the treatment of 
beverages with no added sugar and low caloric beverages.  
 
• Does the U AE plan to revise this tax further to ensure there is no discrimination between 
energy drinks and other beverages currently covered that have similar amounts of sugar?  
 
The UAE is working in collaboration with the GCC member states to review the current ex cise tax on 
Sugar Sweetened Beverages including among others the treatment of energy drinks and other 
beverages currently covered that have similar amounts of sugar.  
 
• What is the timeline to inform private industry, governments, and other interested parti es 
about the study currently underway on a new excise tax model and its implementation plan under 
the GCC Unified Excise Tax Agreement ? 
 
The UAE already engaged with the concerned private sector regarding the current excise tax on 
Sugar Sweetened Beverages  and sought their comments and requests regarding the review of the 
current excise tax. Furthermore, the UAE competent government authorities, especially, the Ministry 
of Finance, federal taxation authority, ministry of economy, ministry of industry and ad vanced 
technologies as well as the ministry of health are reviewing this matter this matter together from all 
perspectives relating to the industry, health, economy and taxation. In respect of the implementation 
plan under the GCC unified Excise Tax Agreem ent, the UAE will provide further details once the study 
reaches an advanced stage of preparation, as it is now very premature to discuss or to give details 
on the implementation. With that said, the UAE would like to confirm that the review of the excise 
tax on Sugar Sweetened Beverages is of a great importance to UAE.  
 
• We understand that the study may include a review by GCC Member State governments of 
the "legal definition " of different types of beverages – can the UAE provide additional detail on this 
aspect?  
 
The UAE mentioned that the excise tax on Sugar Sweetened Beverages is being reviewed via a study 
that will review all aspects pertaining to this tax, including among others the legal definition of 
different types of beverages. The UAE cannot at th is stage of the study provide further details on 
the suggested amendments as the study did not yet deliver its preliminary report.  
 
• What is the UAE 's formal mechanism for consulting with private industry, trading partner 
governments, and other interested parties regarding the excise tax, particularly in advance of any 
final decisions?  
 
The UAE 's formal mechanism for consulting with private industry in the UAE is through soliciting 
written comments from the private sector and organizing meetings so that the y can address their 
comments and requests orally and interact on spot with the concerned related authorities.  
Furthermore, the UAE competent authority coordinates with other related authorities at the federal 
as well as the local levels in order to receiv e their feedback on all related aspects, like economy, 
health, tax revenues and trends at the international benchmarks.  
 
• We note differences among the GCC Member State governments in their implementation of 
the excise tax – will the UAE work with the othe r GCC Member State governments to ensure that 
any amendments to the Unified Excise Tax Treaty for the GCC address the issue of consistent 
implementation?  
 
The UAE will definitely work with the GCC Member State governments in line with the GCC rules and 
modalities regarding any amendment that might be relevant to the GCC Unified Excise Tax Treaty.  
 WT/TPR/M/423/Add.1  
 
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  • What is the status of the UAE 's consideration regarding the long -term implications of continued 
industry volume decline for: (1) sustainable streams of tax revenue; (2) upstream, direct and 
downstream employment and investments; and (3) viability of the beverage industry in the UAE?  
 
The beverage industry is among the keys industrial sectors in the UAE and therefore the competent 
Authorities are currently reviewing all the issues relate to this sector so that appropriate solutions 
and strategies can be taken in a timely manner.  
The be verage industry will remain an important and significant sector in the UAE and thus as for 
example there is a study on the review of excise tax on Sugar Sweetened Beverages. 
The UAE remains also the most attractive  market  in the region for food and  beverag e which would 
ensure the viability of the beverage sector in the UAE.  
 
6. Page 52, paragraph 3.34: The Secretariat 's report describes the work of the Technical 
Secretariat of Anti -injurious Practice in International Trade (GCC -TSAIP).  
 
• Does GCC -TSAIP publish  reports on its proceedings publicly, and if so, where?  
 
The GCC -TSAIP makes available to the public all publications/ official gazettes relating to all actions, 
determinations and decisions relating to the trade remedy investigations.  
The following link can be used to access all the referenced publications:  
https://www.gcc -sg.org/ar -sa/GeneralSecretariat/SectorsSites/TSAD/Pages/Releases.aspx . 
 
7. Page 57, p aragraph 3.59: The report notes that drafts of technical regulations are 
developed with broad stakeholder involvement and that drafts are circulated nationally and to the 
WTO for comments prior to adoption.  
 
• Do the domestic consultation and the WTO notifi cation occur at the same time or sequentially?  
 
Mostly the UAE notifies the WTO following the consultation with domestic stakeholder.  
 
8. Page 58, paragraph 3.64 : It is stated that although harmonized across the seven Emirates, 
labelling requirements are defi ned at the emirate -level and apply to toys, tobacco products, food, 
chemical products, industrial products, drinking water, textiles, and cosmetics.  
 
• If each Emirate sets its own labeling requirements, which has the potential to cause 
inconsistencies and confusion with respect to labeling among a wide group of products, what 
authority, agency, or coordination mechanism exists to ensure harmonization and  avoid conflicting 
requirements? Must each Emirate submit labeling requirements to an authority, agency or 
coordination process to achieve harmonization?  
 
Labeling requirement harmonized at the federal level, standards and technical regulation of labeling  
requirement issued by the UAE Ministry of Industry of Advanced Technology as standards body of 
UAE, the concerned local government follow with the standards issued by Ministry of Industry and 
Advanced Technologies regarding the labelling requirements. Suc h as UAE.S 9:2019 Labeling of 
Prepackaged Foodstuffs.  
 
9. Page 59, paragraph 3.70: The report states, "Generally, UAE federal SPS regulations are 
based on GSO standards in addition to the related national standards developed by the MoIAT 
(formerly ESMA). " 
 
• Can you clarify how the UAE federal SPS regulations, which are based on GSO standards and 
related national standards, take into account existing criteria and guidelines of international standard 
setting bodies, such as OIE, IPPC, and Codex?  
 
All laws and requirements related to SPS adopted by the UAE are aligned with the international 
standards, taking in consideration the essential goal of protection of people, animal and plants.  
 
10. Page 66, Paragraph 3.104:  The Secretariat 's report notes, "Listed GREs also publish their 
financial information as part of disclosure obligations. " Is there any transparency or public release 
of the financial information of non -listed GREs?  If so, please provide links to such information.  
 WT/TPR/M/423/Add.1  
 
- 209 - 
 
  Some examples can be found here :  
• https://www.emirates.com/ae/english/about -us/financial -transparency/annual -reports/  
• https://www.adia.ae/En/pr/2020/pdf/2020_ADIA_Review.pdf  
• https://icd.gov.ae/icd -annual -report -2020/  
 
11. Page 66 -67, Paragraph 3.106:  The Secretariat 's report notes that "the Supreme Fiscal 
Committee  continues to approve borrowings by the Government and SOEs, as well as guarantees 
given to SOEs. " Which SOEs have received borrowings approved by the committee?  Are these 
borrowings at Market or subsidized rates?  Which SOEs have received guarantees?  
 
During the Pandemic (from March 2020), several entities approached the Supreme Fiscal Committee 
(SFC) to approve their borrowings/guarantees as part of their revised financing plan to deliver key 
capital projects and refinancing obligations on account of t he debt maturities. These borrowing 
requirements were principally due to the Pandemic induced revenue drop and to manage their overall 
liquidity positions. The entities that received SFC approvals during these periods are Nakheel PJSC, 
Meydan City Corporat ion, Dubai Aviation City Corporation, Dubai World Central Corporation, Dubai 
South Properties. In addition, the Government issued a payment undertaking to Dubai Municipality 
towards their Public -Private Partnership project for the waste to energy conversio n after the approval 
of the SFC.  
 
All these borrowings/guarantees approvals are issued at the market rate only.  
 
12. Page 67, Paragraph 3.107:  The Secretariat 's report notes that many SOEs are 
profitable.  Do these SOEs pay dividends or pay returns to the Government?  Are there any standards 
or requirements for a rate of return?  Do any of the profitable SOEs receive funding or other support 
from the governments of the UAE?  
 
The Financial Regulations of government of Dubai states that the net profits of its g overnment 
companies are deemed part of public revenue. The SFC may, upon the recommendation of the 
Dubai 's Department of Finance, authorize the Investment Corporation of Dubai or any Government 
Entity determined by the SFC to reinvest these profits before transferring them to the Public Treasury 
Account.  
 
The profitable SOEs do not receive funding from the government of the UAE.  
 
13. Page 68, paragraphs 3.112 and 3.118: The report states that Cabinet Resolution No. 4 
of 2019 reduced the prescribed periods for s ubmitting bids and offers primarily to facilitate purchases 
in emergency cases, and that in exceptional cases, federal entities may procure using an "Urgent 
Procedure ". The footnote further states that the term "exceptional cases " for the use of the urgent  
procedure is not defined in the Resolution.  
 
• Does the UAE have a mechanism or other regulations in place to guide federal entities on what 
is considered "exceptional " and when it is appropriate to issue shortened periods for the submission 
of bids?  
 
Urgent Procedure or Emergency Purchase is used to source essential goods or services, where 
compliance with standard procurement practices and processes would result in unacceptable 
operational delays to the federal entity.  
 
14.Page 70, paragraph 3.127:  The re port states that the UAE 's Ministry of Finance is developing 
a digital Government Procurement Platform to make federal procurement faster and more accessible 
to UAE companies.  
 
• Please clarify whether this digital platform will become the primary platform for companies to 
access information on UAE federal procurement opportunities.  
 
The digital platform for procurement is for the use of Ministries & Federal authorities for their 
procurement processes.  
 
• Will the digital platform also be accessible to foreign or wholly foreign -owned companies? If 
not, why?  WT/TPR/M/423/Add.1  
 
- 210 - 
 
  Suppliers are registered in the platform to be able to participate in Federal Government tender 
processes and bids. Foreign supplier can also register but with certain criteria as stated in the 
procurement policy.  
 
15.Page 73, paragraph 3.137 : Will UAE please describe the activities it is conducting with the 
French National Industrial Property Institute under the Roadmap for 2019 -2020 to strengthen IP 
applications and develop an innovative environment?  
 
There areas of cooperation between the UAE and the French Industrial Property Institute are in 
non-traditional trademark, as well as other areas of cooperation in capacity building and exchange 
of experts and best practices.  
 
16.Page 74, paragraph 3.144: The report  discusses GCC Patent Office Operations and the UAE 's 
participation in the GCC Patent Off ice system. Please provide an update on the GCC Patent Office 's 
processing of applications already filed, the office 's expected timeline for resuming acceptance of 
application filings, and the customized services the UAE expects the office to provide upon full 
resumption of operations.  
 
GCC Patent application filed before the temporary suspension at 2021 will be processed by the GCC 
Patent Office and will also be enforceable in all member states. The UAE is not in a position to confirm 
the schedule of resum ing GCC PO operations.  
 
17.Page 74, paragraph 3.145:  Please provide information on the new Federal Law No. 11 (2021) 
exclusions from patentability, particularly regarding "researches " in Article 7(1)(a) and "methods 
followed for ... playing a game " in Arti cle 7(1)(d).  
 
This stipulation excludes intellectual creations that do not utilize the law of nature from patentable 
matters considering that these creations are not recognized as inventions.  
 
18.Page 74, paragraph 3.145:  Please provide information on the new Federal Law No. 11 (2021) 
exclusions from patent rights, particularly regarding "scientific research " in Article 22(1) and "the 
combination of two or more medicines for the purpose of medical treatment by a licensed 
pharmacist " in Article 22(3).  
 
"Scientific Research " means any form of scientific research in a broad sense, including a test for 
regulatory approval. A patent right of an invention related to the mixing of two or more medicines 
does not apply to the act of combining two or more medicines or  resulting combinations by a licensed 
pharmacist.  
 
19.Page 75, paragraphs 3.149:  Please provide information on the average time from filing to 
disposal (e.g. patent grant or abandonment)  of domestic patent applications in recent years.  
 
Currently, the UAE allows an unlimited number of reexaminations, and the UAE does not announce 
the final disposal pendency.  
 
20.Page 76, paragraph 3.155:  Please provide a status update or timeline for adopting and 
implementing the regulations for the new trademark decree -law No. 36/2021.  
 
The implementation regulation is in the final stage and we are expecting to be approved very soon.  
 
21.Page 76, paragraph 3.155:  Please provide a status update or timeline for allowing multi -class 
trademark applications under Article 8 of the new trademark decree -law No. 36/2021.  
 
According to decree -law No.36/2021 which enter in force on 2nd January 2022, multi -class is 
acceptable, however we are waiting the issuance of implementation regulation to explain the 
procedures and the fees related thereof.  
 
22.Page 76, paragraph 3.155:  Please provide clarification on how members of the Trademark 
Grievance Committee in Article 14 of the new trademark decree -law No. 36/2021 are selected, 
including any qualification requirements.  
 WT/TPR/M/423/Add.1  
 
- 211 - 
 
  The Minister of Justice will elect the Judge who is specialist in this subject, while Minister of Economy 
will elect the t wo members of the committee.  
 
23.Page 76, paragraph 3.156:  Please provide clarification as to whether the Trademark Grievance 
Committee in Article 14 of the new trademark decree -law No. 36/2021 must issue written, reasoned 
decisions on each matter.  
 
The Appeal Committee will study and issue written and reasoned decision for each application.  
 
24.Page 76, paragraph 3.156:  The English translation of Article 41 of the new trademark 
decree -law No. 36/2021 states that all "geographical indications with similar  names shall enjoy the 
protection stipulated " in the decree -law. Does Article 41 pertain to homonymous geographical 
indications?  
 
The English translation of Article 41 further states that all geographical indications with similar names 
shall enjoy the prot ection stipulated in the decree -law "provided that their products are treated 
fairly, and the consumers thereof are not misled. " Please clarify the meaning of the phrase "treated 
fairly. " 
The UAE would like to confirm that it is currently working on the ru les of implementation of the 
federal decree NO. 36/2021, which will include the definition of the term "treated fairly ", so that it 
will be clearly mentioned within the regulation.  
 
5.Page 77, paragraphs 3.162:  The Secretariat 's report provides some inform ation on UAE 
domestic trademark filings.  Could you provide information on the time from filing to disposal 
(e.g. trademark registration or abandonment) of domestic trademark applications in recent years?  
 
The timeframe from filing to registration in the re cent years is approximately 6 - 12 months –bear in 
mind that there was publication in local newspapers and the trademark bulletin issuance was per 
month. Adding to that, the grace period for the opposition is 30 days. This timeframe will be reduced 
to 3-6 months, since the local publication is not required anymore according to the new decree -law 
No. 36/2021, adding to that currently the Trademark Bulletin issued each month twice.  
 
26.Page 84, paragraph 4.17: The Secretariat 's report indicates that the UAE di d not notify 
emirate -level agricultural support measures because the data was unavailable at the time of 
notification. Recent notifications such as G/AG/N/ARE/17 and G/AG/N/ARE/19 appear to include 
some programs that are run by Abu Dhabi and various munici palities.  
 
• Are there any remaining emirate -level programs that have yet to be notified? If so, when does 
the UAE plan to notify emirate -level agricultural support measures?  
 
The UAE has notified the Committee on Agriculture via notification G/AG/N/ARE19 dated 10/01/2022 
of the domestic support programs commitments for the year 2020 and the list of Authorities at the 
emirate level was mentioned. On 25/01/2022 UAE made another n otification to the committee on 
agriculture G/AG/N/ARE21 concerning the domestic support programs for the calendar year 2017 
which has also made reference to the emirate -level programs that have not been notified. UAE has 
made its late notification to the Committee on agriculture to notify all related programs for the 
previous period and will continue to do so for any relevant program. However, there are no other 
program that have not yet been notified.  
 
27.Page 85, paragraph 4.24: The Secretariat 's report  describes the Abu Dhabi Investment Office 's 
"Ag-Tech Programme, " valued at $272 million U.S. dollars (or about 1 billion UAE dirham). 
G/AG/N/ARE/17 and G/AG/N/ARE/19, the UAE 's domestic support notifications for calendar 
years  2019 and 2020, do not mention the "Ag-Tech Programme. " 
 
• Is this a federal level program, or a n emirate -level program?  
This is an emirate -level program.  
• Does the program fall under one of the measures listed in supporting tables DS:1?  
The Ag -Tech Program is funded by the Abu Dhabi Investment Office for R&D and it is open for 
companies to apply for  investment or R&D Projects.  
 WT/TPR/M/423/Add.1  
 
- 212 - 
 
  The UAE 's notified domestic support was 135.6 million UAE dirham for 2019 and 242.4 million UAE 
dirham for 2020, a total of 378 million UAE dirham for 2019 and 2020 combined. As mentioned 
above, the "Ag-Tech Programme " is wor th about 1 billion UAE dirham.  
 
• Please explain this discrepancy.  
 
The UAE 's notified domestic support was 135.6 million UAE dirham for 2019 and 242.4 million UAE 
dirham for 2020, a total of 378 million UAE dirham for both 2019 and 2020. As mentioned above,  
the "Ag-Tech Program " is worth about 1 billion UAE dirham.  
 
These are two different schemes. The UAE 's notified domestic support was 135.6 million UAE dirham 
for 2019 and 242.4 million UAE dirham for 2020, a total of 378 million UAE dirham for 2019 and 
2020 combined this intend for Farmers targeted pest control and extension programs, and the Ag -
Tech Program is intend for companies and related to R&D.  
 
WTO TPR: United Arab Emirates  
 
Part II. Questions based on the Government Report (WT/TPR/G/423)  
3 TRADE P OLICY DEVELOPMENTS  
 
28.Page 12, paragraph 9.6 : Please provide a status update or timeline for adopting and 
implementing the regulations for the new copyright decree -law No. 38/2021.  
 
The implementation of the regulation is in its final stage and we are expecting to be approved very 
soon.  
 
UNITED STATES - FOLLOW -UP QUESTIONS  
WTO TPR: United Arab Emirates  
 
Part I. Questions based on the Secretariat Report (WT/TPR/S/423)  
 
Page 74, paragraph 3.145:  Please provide information on the new Federal Law No. 11 (20 21) 
exclusions from patent rights, particularly regarding "scientific research " in Article 22(1) and "the 
combination of two or more medicines for the purpose of medical treatment by a licensed 
pharmacist " in Article 22(3).  
 
"Scientific Research " means any  form of scientific research in a broad sense, including a test for 
regulatory approval. A patent right of an invention related to the mixing of two or more medicines 
does not apply to the act of combining two or more medicines or resulting combinations by  a licensed 
pharmacist.  
 
U.S. Follow -up question:  Please explain how excluding "any form of scientific research in a broad 
sense " from the rights granted by a patent complies with Article 30 of the TRIPS Agreement.  
 
ANSWER :  
The Ministry of Economy intende d to explain the rationales of this provision, and a test for regulatory 
approval was given as an example of scientific research. However, it seems difficult to confirm the 
specific boundary of the academic or scientific research at this moment since the i nterpretation of 
the "Scientific Research " shall be only confirmed as the Court cases which we don 't have enough 
yet.  
 
Page 75, paragraphs 3.149:  Please provide information on the average time from filing to disposal 
(e.g. patent grant or abandonment)  of domestic patent applications in recent years.  
 
Currently, the UAE allows an unlimited number of reexaminations, and the UAE does not announce 
the final disposal pendency.  
 
Follow -up question:  Please explain how a patent system that allows p atent applications to be 
subject to an unlimited number of reexaminations complies with Article 62(2) of the TRIPS 
Agreement.  
 WT/TPR/M/423/Add.1  
 
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  ANSWER : 
"Unlimited number of reexaminations " means that there is no specific limitation on the maximum 
number of reexaminations. The current practice is to allow unlimited opportunities to make 
amendments or observations through reexaminations for the benefit of the applicants. In this 
context, it s hall not be interpreted as the potential source of procedural delay, In this context, the 
unlimited number of reexamination take indeed into account the requirement of Art. 62.2 TRIPs.  
 
However, according to the new implementing regulations, the examiners may reject the application 
as disposal provided that the applicant is given opportunities of at least two times of reexamination 
for improved clarity of the prosecution procedure.  
 
Page 43, 3.1.1 : What steps has the UAE taken to eliminate the consularizat ion requirement that 
documentation for all non -agricultural products imported from the United States be authenticated 
by the Embassy of the UAE and/or any other government or private sector entity in the United 
States?  
 
There aren 't specific consularizatio n requirements applicable on non -agricultural products imported 
from the United States specifically. The UAE application of consularization requirements is standard 
and applicable on non -discriminatory basis, regardless of the origin of the product. Thus ,  there is 
no specific consularization requirements on the United States origin products. Currently, the UAE 
has taken note of this comment and would certainly inform if any change is made regarding the 
consularization requirement.  
 
U.S. Follow -up question : What steps has the UAE taken to eliminate its consularization 
requirement that documentation for all imported non -agricultural products, regardless of origin, be 
authenticated by UAE Embassies and/or other government or private sector entities? What 
specialized information, knowledge or tools does a person authorized to provide consularization 
services have to benefit the import process on behalf of the importer or UAE customs authority? 
How do consularization requirements provide added benefit from a ris k management perspective?  
 
ANSWER:  
There aren 't specific consularization requirements applicable on non -agricultural products imported 
from the United States specifically. The UAE application of consularization requirements is standard 
and applicable on n on-discriminatory basis, regardless of the origin of the product. Thus, there is no 
specific consularization requirements on the United States origin products.  
The mere purpose of the consularization requirement is to ensure the authenticity of certain 
documents required for import by the consul office of the UAE in the country of export.  
As for the Benefit of consularization, it is very important to note that f rom the overall risk 
management perspective, we seek to ensure the proper use of the paper documentation as it is very 
important during the entire process.  
 
Page 57, paragraph 3.59: The report notes that d rafts of technical regulations are developed with 
broad stakeholder involvement and that drafts are circulated nationally and to the WTO for 
comments prior to adoption.  
 
• Do the domestic consultation and the WTO notification occur at the same time or 
sequentially?  
 
Mostly the UAE notifies the WTO followin g the consultation with domestic stakeholder.  
 
U.S. Follow -up question : Is there guidance on the consultation process to be followed? If so, can 
a link to the guidance be shared?  
 
ANSWER:  
Yes, we follow the Internal procedure (standards & Technical Regulat ion Development procedure 
MOIAT -SR -ME-02), which requires sharing the draft of technical regulation at CD stage with 
stakeholder (i.e . when the committee working in the drafting of standards, they share the draft with 
stakeholder for comments according to  our internal procedure MOIAT -SR -ME-02).  
 
Page 58, paragraph 3.64 : It is stated that although harmonized across the seven Emirates, 
labelling requirements are defined at the emirate -level and apply to toys, tobacco products, food, 
chemical products, industrial products, drinking water, textiles, and cosmetics.  WT/TPR/M/423/Add.1  
 
- 214 - 
 
  • If each Emirate sets its own labeling requirements, which has the potential to cause 
inconsistencies and confusion with respect to labeling among a wide group of products, what 
authority, agency, or coordination mechanism exists to ensure harmonization and  avoid conflicting 
requirements? Must each Emirate submit labeling requirements to an authority, agency or 
coordination process to achieve harmonization?  
 
Labeling requirement harmonized at the federal level, standards and technical regulation of labeling  
requirement issued by the UAE Ministry of Industry of Advanced Technology as standards body of 
UAE, the concerned local government follow with the standards issued by Ministry of Industry and 
Advanced Technologies regarding the labelling requirements. Suc h as UAE.S 9:2019 Labeling of 
Prepackaged Foodstuffs.  
 
U.S. Follow -up question : So please clarify, are labelling requirements for toys, tobacco products, 
food, chemical products, industrial products, drinking water, textiles, and cosmetics only harmonized 
at the federal level if the UAE Ministry of Industry of Advanced Technology has issued a standard? 
Are there UAE Ministry of Industry of Advanced Technology standards for all of these products: toys, 
tobacco products, food, chemical products, industrial pr oducts, drinking water, textiles, and 
cosmetics?  
 
ANSWER:  
UAE standards related to labelling requirements for all products are issued by the UAE Ministry of 
Industry of Advanced Technology (MOIAT) and applicable across the seven Emirates. Indeed, the 
former Emirates Standardization & Metrology Authority was completely integrated within the MOIAT.  
 
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