We, Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates,

Having reviewed the Constitution;

Federal Law No. 1/1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;

Federal Law No. 11/1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its derivatives and its amendments;

Federal Law No. 26/1981 on the Commercial Maritime Law and its amendments;

Federal Law No. 5/1985 promulgating the Civil Transactions Law and its amendments;

Federal Law No. 3/1987 promulgating the Penal Law and its amendments;

Federal Law No. 10/1992 promulgating the Law of Evidence in Civil and Commercial Transactions and its amendments;

Federal Law No. 11/1992 promulgating the Law on Civil Procedures and its amendments;

Federal Law No. 18/1993 promulgating the Commercial Transactions Law and its amendments;

Federal Law No. 8/2004 on the Financial Free Zones;

Federal Law No. 1/2006 on Electronic Commerce and Transactions;