Reference: Fataawa Zakaatul-Fitr – Page 21
Majmoo’ Fataawa Ibn ‘Uthaymeen – Volume 18, Page 285
Question: What is the ruling regarding transferring the Zakaatul-Fitr overseas, with the justification there are a lot of poor and needy [Muslims over there]?
Response: There is no harm in transferring the Zakaatul-Fitr from the country where the man paying it is, to another country – so long as there is a [legally justifiable] need – such as there are no poor and needy [Muslims] where he [himself] is. If however it is not for a [legally justifiable] need – and there are [in fact legally deserving] recipients in his country, then it is not permissible [to transfer it overseas].