The following times all refer to the same moment: "18:30Z", "22:30+04", "1130-0700", and "15:00-03:30". Nautical time zone letters are not used with the exception of Z. To calculate UTC time one has to subtract the offset from the local time, e.g. for "15:00-03:30" do 15:00 − (−03:30) to get 18:30 UTC.
The offset can also be used in the case where the UTC time is known, but the local offset is not. In this case the offset is "-00:00", which is semantically different from "Z" or "+00:00", as these imply that UTC is the preferred reference point for those times.
SELECT CONVERT_TZ('2004-01-01 11:30:00','-07:00','+00:00');
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