Established in 1999 as the first of its kind in the Sultanate, Al Mazunah Free Zone is located in Oman's southern governorate of Dhofar, close to the Yemeni border. The strategic location of the free zone makes it the Gulf gateway for transit trading to the Republic of Yemen and the countries of East Africa. The Royal Decree no. 103/2005 assigned the Public Establishment for Industrial Estates (Madayn) to be the operation body of Al Mazunah Free Zone. The Free Zones Law no. (56/2002) grants incentives, benefits and the other related facilities to Al Mazunah Free Zone. The same regulation also regulates the establishing and managing of the free zones in the Sultanate of Oman, and grants incentives and exemptions for the investors.