VAT Applicability for RAKEZ FZE company invoicing to Dubai mainland company – however goods directly shipped from Europe to Africa

There is a case where goods are shipped from Europe to Africa for consumption. However, European company raises invoice on RAK Economic zone (RAKEZ) company and RAKEZ company invoices to Dubai mainland company and is being paid in their local Aed Account. Dubai main land company further invoices to the end recipient in Africa. Bill of lading is swapped, and UAE customs doesn’t comes in picture as goods doesn’t come to UAE ports at all.

Pls help to understand if this transaction of sale by RAKEZ company to Dubai mainland company (where goods doesn’t enter UAE at all – i.e. place of supply is outside UAE ) be at 5% or out of scope transaction