Jebel Ali is a port town, located 35 kilometers southwest of the city of Dubai in the United Arab Emirates. Jebel Ali Free Zone (Jafza) was established. Jafza, an industrial area surrounding the port, allows the international companies who relocate there to enjoy the special privileges of the free zone
It has become the port most frequently visited by ships of the United States Navy outside the United States. These include exemption from corporate tax for fifteen years, no personal income tax, no import or export duties, no restriction on currency, and easy labor recruitment. Due to the depth of the harbor and size of the port facilities, a Nimitz-class aircraft carrier and several ships of the accompanying battle group can be accommodated pier side.