What requirements should a Designated Zone meet to be treated as a territory outside the UAE for VAT purposes?

A Designated Zone must be a specific fenced area, in addition to meeting all of the following requirements:

• It must adhere to strict control criteria laid out by the government.
• The operator must keep detailed records of goods supplied.
• Security and customs procedures must have been implemented to control the movement of goods and people within the designated zone.
• Internal procedures should be followed related to keeping, storing and processing of goods within the area. 
• The operator of a Designated Zone must adhere to the procedures set out by the FTA. 

If a Designated Zone changes the way it operates, or does not meet any of the criteria mentioned above, then it will be considered a part of the UAE for VAT purposes.