Refer link for list of Designated Zones in UAE for purpose of UAE VAT per Cabinet Decision No 59 of 2017 on Designated Zones.
https://www.tax.gov.ae/pdf/Cabinet-Decision-No-59-of-2017-on-Designated-Zones-for-the-purposes-of-the-Federal-Decree-Law-No-8-of-2017-on-Value-Added-Tax.pdf