UAE Onshore Free
Free Zones are import-tax-free areas. Onshore Companies registered in a Free Zone can import goods from outside the UAE without paying import taxes but they can only import goods to the Free Zone and cannot bring the goods outside the Free Zone in the UAE without the help of an importing company registered as a UAE Mainland Company.
UAE Free Zone companies can do business outside the UAE and inside the Free Zone. Each Free Zone is specialised in a set of activities, it also offers infrastructure like office space or warehouses to the companies registered with the Free Zone.