Cabinet Decision No. 52 of 2017 provides the Executive Regulations for the UAE VAT Decree-Law. Specifically, Article 49 of these regulations clarifies the mechanism for paying VAT on goods transferred to another GCC Implementing State. This provision implements Clause (2) of Article 48 of the Federal Decree-Law No. 8 of 2017. It mandates that a taxable person must pay the due tax using the payment method specified by the Federal Tax Authority. The Decision stipulates that this payment must be settled before or at the time of importation, unless the Authority expressly approves a deferral.