A few possible scenarios would be: 1. If the goods are sold within DZ or to another DZ and the supply satisfies conditions of Art 51 of ER, it would be Out of scope; 2. If the goods are exported to outside UAE, it would be Out of Scope; 3. If the goods are sold in DZ itself to a mainland entity, sale terms denotes sale within DZ, Customs cleared to mainland by the customer and Art 51 is satisfied, it would be Our of Scope; 4. If the goods are sold to mainland and sale term denotes date of supply to get triggered post Customs clearance into mainland such as DDP, DAP etc, 5% VAT would need to be charged.