Article 67 - Export of Goods to outside the territory of the Implementing States and Supply of Goods to or within a customs suspension regime

A. Tax shall be imposed at the zero rate on an export of Goods to outside the territory of the Implementing States or on a Supply of Goods to or within a customs duty suspension regime if all of the following conditions are met:

1. The Goods are actually transferred to a place outside the Implementing States or are supplied to or within a customs duty suspension regime within ninety days from their date of Supply.

2. The Goods shall be exported, or supplied to or within a customs duty suspension regime, by the Taxable Person or directly by the Customer or on their behalf.

3. The Goods have not been changed or used in the Kingdom or supplied to a third Person between their date of Supply and the date of transferring them outside the Implementing States or to or within a customs duty suspension regime. This does not include the necessary work to prepare the Goods for export.

4. The Taxable Person shall maintain commercial and official documents evidencing the transfer to outside the Implementing States or to or within a customs suspension regime.

B. Documents evidencing the export or Supply of Goods to or within a customs duty suspension regime shall include:

1. Documents issued by Customs Affairs at the Ministry of the Interior that confirm the export or Supply to or within a customs duty suspension regime.

2. Commercial documents which show the identity of the Supplier, the Customer, the place of delivery of the Goods and their destination, including the bill of lading, the airway bill, certificate of shipment and other related documents.

3. Transportation documents indicating the delivery or receipt of Goods outside the Territory of the Implementing States.

C. In the event that the export or Supply to or within a customs duty suspension regime is not evidenced, the Bureau may refuse to treat the Supply as taxable at zero percent.