The Cabinet has decided :

• Having reviewed the Constitution;
• Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;
• Federal Decree-Law No. 8 of 2017 on Value Added Tax;
• Federal Decree No. 203 of 2018 on the Ratification of the Agreement between the State and the Bureau International des Expositions on Privileges
  and Advantages for Official Participants Related to the Expo 2020 Dubai;
• Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax;
• Cabinet Decision No. 7/12 F of 2019, in its session No. 12 on refunding value added tax to the official participants in Expo 2020 Dubai;
• Cabinet Decision No. 1 of 2019 on the Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020;
• And pursuant to the presentation of the Minister of Finance and the approval of the Cabinet,

Refund of Tax

1. The Office of the Official Participant may claim a refund of Tax incurred by it on the import or supply of Goods or Services provided that the Goods and Services are any of the following:
   • In direct connection with the construction, installation, alteration, decoration and dismantlement of their exhibition space.
   • In direct connection with the works and activities of organizing and operating the Official Participants’ exhibition space and any presentations and events within the Expo 2020 Dubai site.
   • In connection with the actual operations of the Official Participants, provided that the value of each Good or Service for which the Office of the Official Participant makes a claim exceeds the amount set by a decision of the Minister.
   • In connection with all operations, services and activities provided for the purpose of participation in Expo 2020 Dubai, whether located within or outside the boundaries of the Expo 2020 Dubai site.
2. The Office of the Official Participant may claim a refund of Tax incurred on the import of Goods for personal use by the Official Participant’s Section Commissioners-General, Section Staff and the Beneficiaries.
3. Where a refund has been granted to the Office of the Official Participant in respect of any import of Goods in accordance with Clause 1 or 2 of this Article, the Goods cannot be sold for Consideration or transferred free of charge without the prior consent in accordance with the procedures agreed upon between the Authority and Bureau Expo 2020, and without payment of the Tax.

Application for Refund

1. An application to refund the Tax stipulated in Clauses 1 and 2 of Article 2 is submitted to the Bureau Expo 2020 Dubai.
2. The Bureau Expo 2020 Dubai performs the initial check on the refund claims received from the Office of the Official Participants in accordance with the forms prepared by the Authority. Where the refund claim is correct, the Bureau Expo 2020 Dubai makes a request to the Authority to refund the amount.

Requirements for Refund

The Authority and Bureau Expo 2020 Dubai shall agree on procedural, evidential, and verification requirements which need to be met by the Office of the Official Participant or any other Person to be eligible to the refund claim.

Issuance of Executive Decisions

The Minister shall issue the required decisions to implement the provisions of this Decision.