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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.

Part 8 - Calculating the Tax on Certain Supplies

Article 49 - Payments for Goods Transferred to another Applying States

For the purposes of Clause (2) of Article 48 of the Decree-Law, the taxable person shall pay the due tax by using the payment method identified by the Authority.
The payment referred to in Clause (1) of this Article shall be made before or at the time of the importation of the goods as determined by the Authority, unless expressly approved by the Authority to defer the payment of the due tax.