Article 14 - Exemption for Exported Goods

1. Excise Goods Exported will be exempt from Tax where they have not been released for consumption in the State and have not been previously subject to Tax, in any of the following cases:
a. Where they are Exported to a location outside the State, provided they are transferred to the point of Export in suspension in accordance with the Customs Laws and in accordance with the rules and conditions stated under clause (11) of Article (15) of this Decision;
b. Where they are consumed in the course of an international journey departing from the State and they are transferred in suspension to the point of Export in accordance with the Customs Legislation.
c. Where they are purchased from a Duty Free Shop by a Person who will immediately Export the Excise Goods on condition that he provides evidence that such goods shall be leaving the Implementing States at the point of sale.

2. A direct Export shall be exempt from Tax if all of the following conditions are met:
a. The goods are physically Exported by the supplier to a place outside the State;
b. Official and commercial evidence of Export is retained by the Exporter;
c. The goods are not used, partially or otherwise, or altered in the time between supply and Export, except to the extent necessary to prepare the goods for Export.

3. An indirect Export shall be exempt from Tax if all of the following conditions are met:
a. the overseas customer physically Exports the goods supplied to a place outside the State;
b. the overseas customer obtains official and commercial evidence of Export, and provides the supplier with a copy of this;
c. The goods are not used, partially or otherwise, or altered in the time between supply and Export, except to the extent necessary to prepare the goods for Export.

4. For the purposes of paragraph (2) and (3) of this Article, and subject to Clause (5) of this Article:
a. “Official evidence” means Export documents issued by the local Emirates Customs departments.
b. “commercial evidence” shall include any of the following:
1) airway bill;
2) bill of lading;
3) consignment note;
4) certificate of shipment;

5. For the purposes of Clause (4) of this Article, the Authority may specify alternative forms of evidence according to the nature of the Export or the nature of the goods being exported.