Unpaired image dehazing has attracted increasing attention due to its flexible data requirements during model training. Dominant methods based on contrastive learning not only introduce haze-unrelated content information, but also ignore haze-specific properties in the frequency domain (\ie,~haze-related degradation is mainly manifested in the amplitude spectrum). To address these issues, we propose a novel frequency domain-based diffusion model, named \ours, for fully exploiting the beneficial knowledge in unpaired clear data. In particular, inspired by the strong generative ability shown by Diffusion Models (DMs), we tackle the dehazing task from the perspective of frequency domain reconstruction and perform the DMs to yield the amplitude spectrum consistent with the distribution of clear images. To implement it, we propose an Amplitude Residual Encoder (ARE) to extract the amplitude residuals, which effectively compensates for the amplitude gap from the hazy to clear domains, as well as provide supervision for the DMs training. In addition, we propose a Phase Correction Module (PCM) to eliminate artifacts by further refining the phase spectrum during dehazing with a simple attention mechanism. Experimental results demonstrate that our \ours outperforms other state-of-the-art methods on both synthetic and real-world datasets.