Exports — Conditions and Documentation

Export of Goods

Export of goods outside the GCC implementing states is zero-rated (0%), provided the exporter maintains evidence of export.

Types of Exports

Direct Exports

Goods are transported from the UAE to a destination outside the GCC:

• The exporter ships the goods directly to the foreign buyer.
• Export documentation is required.

Indirect Exports

Goods are purchased by a non-resident and exported by the purchaser:

• The supplier may zero-rate the supply if the purchaser exports the goods.
• Conditions: the goods must be exported within 90 days, and the supplier must maintain evidence.

Required Documentation

To support zero-rating, the exporter must maintain:

1. Customs export declaration (showing goods left the UAE)
2. Transport documents (bill of lading, airway bill)
3. Proof of delivery outside the GCC
4. Commercial invoice showing the export
5. Proof of payment (if applicable)

Conditions for Zero-Rating

1. The goods must be transported from the UAE to outside the GCC.
2. The exporter must maintain proper documentation.
3. If documentation is not available, the supply is standard-rated at 5%.

Export of Services

Services supplied to a recipient outside the GCC implementing states are also zero-rated, provided they are not caught by the special place of supply rules (real estate, transport, events).

Common Pitfalls

• Missing customs documentation: If the export declaration is lost, the FTA may reclassify the supply as standard-rated.
• Timing: Export documentation must be obtained at the time of export — retroactive documentation is difficult.
• Indirect exports: The 90-day export window must be met, and the supplier must obtain evidence from the purchaser.