Import from outside UAE 

Given that Designated Zones are considered outside of UAE in terms of VAT, any movement or provision of goods into a Designated Zone from outside the UAE would beregarded as transpiring outside the UAE. Consequently, no UAE VAT would apply to such movement or provision. 

Transfers from Mainland UAE

The act oftransferring one's goods or supplying them from mainland UAE to a Designated Zone does not qualify as an export of goods from the UAE. Thus, such movementsand provisions are categorized as local movements and supplies.

 Transfers between Designated Zones 

A transfer ofgoods, whether through a sale or the movement of one's goods, between two Designated Zones will be considered exempt from VAT, provided that thefollowing two conditions are met:

•       The goods, whether in part or infull, are not released into circulation, utilized, or modified in any wayduring the transfer between the Designated Zones. 

•       The transfer of goods adheres tothe regulations for Customs suspension as per the GCC Common Customs Law.

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