This would depend on the incoterms. Eg: If the supplier is selling with incoterm as Ex-works Jebel Ali and supplier does not have the responsibility to clear the goods from Jafza to mainland, the sale would be regarded as taking place in Designated Zone and as an out of scope sale However if supplier is selling with sale term as DAP or DDP and it is suppliers responsibility to clear goods with Customs and deliver it to location in Mainland, then sale would be regarded as taking place in Mainland UAE and VAT will have to be charged even where import BOE may carry the Customer code and TRN