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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 51
Country: 🇦🇪 UAE
Location: Part 6 - Zero Rate and Exemptions › Chapter 5 - Designated Areas
Order: 51

Article 51 - Transfer of Goods in Designated Areas

Part 6: Zero Rate and Exemptions

Part 6: Zero Rate and Exemptions

Chapter 5 - Designated Areas

Article 51 - Transfer of Goods in Designated Areas

  1. Goods may be transferred from one designated area to another designated area without any tax due thereon.

  2. The Executive Regulations of this Decree-Law shall determine the procedures and conditions for the transfer of goods from and to a designated area and the method of maintaining, storing and processing such goods therein.