This is a command-line option for the
SET TIME_ZONE='+00:00' at top of dump to allow dumping of TIMESTAMP data when a server has data in different time zones or data is being moved between servers with different time zones. (Defaults to on; use --skip-tz-utc to disable.)
This page shows information specific to MariaDB SkySQL. Information for non-SkySQL use can be found on the tz-utc page in the MariaDB Enterprise Documentation.