Will need to understand the scenario in detail...whether it is a lease and sale transaction, how the import of goods were recognised, who the importer on record etc. Ideally where a non-resident supplier selling goods that are already located in UAE would be required to get registered based on the bare reading of the Law and UAE customer will not be eligible to declare RCM as the goods will not fall within definition of Concerned Goods. KSA has a opposing view in such cases ie non-resident supplier will not be required to get registered where customer is a VAT registrant. It is not clear if FTA will adopt a similar view as KSA.