On October 22, 2020, Dubai Customs issued Customs Notice No. 17/2020: Procedures for Clearance of Goods Consumed within Free Zones. The guidance outlines which consumed goods are not subject to customs duty and the procedures for the consumption of those goods, and it establishes the requirement for at least quarterly reports with details such as the value of the goods consumed and any approvals sought for their consumption.
The guidance is effective from October 25, 2020.
The notice can be found here, in English and Arabic: