Export from DFZ to ROW

A company based in mainland placed an order to a supplier who based/registered in DFZ ( jabel ali) to directly export his customer in ROW. The goods did not move in mainland but directly exported from DFZ to ROW.

 

It is treated as OS or 0% (export) for mainland company? 

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SAJITH N01/02/2021 21:48:34

It would be out of scope for mainland entity if the goods never enter UAE as per Customs Regulations and the purchase was in compliance with Article 51 ER

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