Yes, it can be zero rated subject to the rules of export as per Article 30 of the Executive Regulations. The exporter needs to have the Customs Exit Document naming them as the export and the shipping documents to prove export. In a case where the overseas customer themselves are arranging for export the above two sets of documents should be collected from them to prove export and the goods should not have been altered between the time of sale and the export. You may refer this article on this platform for detailed explanation - https://www.gccfintax.com/articles/export-of-goods-from-uae-at-a-glance-944.asp