Goods exported (UAE to outside UAE) from Designated Zone is “Export” or “Out of Scope”?

Before we uncover this question, let's understand the definition of Designated Zone.
Designated Zones are:
• subject to strict control criteria;
• required to have security procedures in place to control the movement of goods and people to and from the Designated Zone;
• required to have Customs procedures to control the movement of goods into and out of the Designated Zone; and
• treated as being outside the territory of the UAE for VAT purposes for certain supplies of goods.
The effect for businesses operating in Designated Zones will be that many supplies of goods will be outside the scope of UAE VAT, subject to strict criteria and detailed record keeping. However, supplies of services are subject to the normal UAE VAT rules.

As per above explanation:
(a) Goods under Customs suspension should be treated as, goods sold from designated zone & hence are generally in the category of “Out of Scope”.
(b) Goods where custom duty is paid or, on purchase (from mainland) are not moved into custom suspension, are generally NOT treated as sales from Designated Zone & should be considered under “Export” of goods.
This is a general rule, while adopting, other aligned factors should also be considered for implementation.