How are goods moving from a Designated Zone to the mainland UAE treated?

When goods move from a Designated Zone to the mainland UAE, it is considered to be import of goods into the UAE and import VAT must be paid by the importer. 

There are certain situation where the importer has purchased goods that are subject to VAT from a Designated Zone and imports them into the mainland UAE. In such situations, the importer will be able to recover the import VAT paid in full. For an importer to be eligible for this tax recovery, the goods purchased in a Designated Zone must be the same goods imported into the UAE. The importer must also keep evidence of the purchase and the import in case the authority needs proof.