Ministerial Decision No. 262 of 2023 establishes the specific criteria for determining what constitutes 'Pieces and Parts' of electronic devices. This Decision directly implements Cabinet Decision No. 91 of 2023, concerning the application of the Value Added Tax (VAT) reverse charge mechanism on such goods among registrants in the UAE. As per Article 3, parts are included if they are necessary for the device's manufacturing, production, or normal operation, such as chargers and power cords. However, it explicitly excludes accessories that only enhance functionality but are not essential for operation, and items such as SIM cards.