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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 42
Country: 🇦🇪 UAE
Location: Part 5 - Rules on Supply › Chapter 4 - Value of Supply
Order: 42

Article 42 - Temporary Transfer of Goods

Part 5: Rules on Supply

Part 5: Rules on Supply

Chapter 4 - Value of Supply

Article 42 - Temporary Transfer of Goods

If the goods are transferred temporarily from the local markets to a designated area or outside the State to complete their manufacture or their repair for the purpose of re-importing the same to the State, the value of the supply, when re-imported, shall be the value of the services performed.