When is a supply made from a Designated Zone to the UAE considered as an import?
If the owner has not paid VAT for the goods that meets the following conditions, then the supply is considered to be an import:
- The owner of the goods has not paid VAT.
- The goods are located in a Designated Zone.
- The owner will consume the goods. The goods must not be incorporated into, attached to, or partly or wholly used in the production of another good located in a Designated Zone. The other good is not consumed wholly or directly.
- The goods must be unaccounted for.