Zero-Rating the Export of Goods

Supplies Subject to the Zero Rate

Article 30 – Zero-rating the export of goods

1. The Direct Export shall be subject to the zero rate if the following conditions are met:

• The Goods are physically exported to a place outside the Implementing States or are put into a customs suspension regime in accordance with GCC Common Customs Law within 90 days of the date of the supply….

The Executive Regulation of Federal Decree Law No 8 of 2017 outlines conditions for zero-rated export of goods.

Source: ITC Accounting & Tax Consultancy

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