This Public Clarification, VATP027, details the VAT treatment for goods supplied within a UAE Designated Zone and associated shipping services. It primarily provides guidance on the application of Article 51(5) and (7) of the VAT Executive Regulation, as amended by Cabinet Decision No. 88 of 2021. The clarification aims to prevent double taxation on goods intended for consumption. It specifies conditions under which such supplies are considered outside the scope of VAT, such as when goods are delivered outside the UAE or imported into the UAE mainland, provided the supplier retains specific customs and import evidence.