Article 68 - International transportation of passengers and Goods and related Services

A. Tax shall be imposed at the zero rate on a Supply of transport of passengers or Goods to and from the Kingdom, which commences or ends in the Kingdom or passes through its territory, and on Services and the Supply of Means of Transport associated with such transport as follows:

1. Transport of passengers or Goods, from the Kingdom to a final destination outside the Kingdom,

2. Transport of passengers or Goods from a place outside the Kingdom to a final destination in the Kingdom,

3. Transport Services in the Kingdom, where the transport is part of a Supply of transport Services from the Kingdom to a final destination outside the Kingdom or from a place outside the Kingdom to a final destination in the Kingdom.

B. International transportation shall be made through the use of Means of Transport.

C. Tax shall be imposed at the zero rate on a Supply of Services and Goods directly or indirectly associated with a Supply of international transportation of passengers and Goods, including the following Supplies:

1. A Supply of Goods and Services for use or consumption on board a Means of Transport,

2. Loading and unloading of machinery and equipment used for the transport of Goods, loading of products, unloading, transporting, stowing, packaging, weighing, measuring, monitoring, expertise (including expert Services, commissions closely related to export transactions and equipment intended for export),

3. Rental of containers and equipment for the protection of Goods intended for export,

4. Rental of machinery and equipment that is used to transport Goods intended for export,

5. Security and storage of Goods intended for export,

6. Packaging of Goods that are intended for export,

7. Transactions necessary for export transactions which are carried out by an approved clearance agent of the Customs Department,

8. Visa transactions and related Services and insurance transactions for passengers.

D. Tax shall be imposed at the zero rate on a Supply of a Means of Transport, and on a Supply of Goods and Services associated with maintaining, repairing, or converting the Means of Transport, including the Supply of spare parts, consumable materials and other necessary components that are installed or assembled in the Means of Transport.