Import of goods from ROW to mainland and transfer to DFZ Branch and Again re-import from DFZ to Mainland

Here is an understanding required, if goods imported from ROW to mainland and after a period of time, goods shifted to branch of mainland company  in Designated Free Zone. 

Again the same goods re-imported from Designated Free Zone Branch to mainland company and sold to local customers.

Here VAT on import applies 2 times on same goods, first ROW and second import from DFZ. We need to declare 2 times and apply RCM? 

Please advice.