- Zero Rating Export of goods is subject to zero tax rate in UAE
- Supporting documentation is crucial to avail exemption
- Commercial evidence includes airway bill, bill of lading, consignment note, certificate of shipment
- Official evidence includes export documents issued by local Emirate Customs Department
- Documentation must specify supplier, consignor, goods, value, export destination, mode of transport and route
- Direct exports are goods exported outside Implementing States with supplier arranging transport
- Indirect exports involve arrangement between local seller and overseas customer for export outside UAE
- Overseas customer must provide supplier with official and commercial evidence of export or customs suspension
Source: premier-brains.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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