Article 25 - Place of Supply - other services

1) Cultural, artistic, sport, educational and entertainment services include the admission to any event taking place in a physical location, or the provision of educational services where these are provided in a physical location. The physical location is the place in which the services are offered.

2) The Supply of services relating to Goods or passenger transportation includes the following services:

a) port fees or charges, including docking, mooring, landing and parking fees,

b) charges for customs or immigration clearance relating to the transportation,

c) air navigation services,

d) pilotage services,

e) Supplies of crew members,

f) loading, unloading or reloading,

g) stowing,

h) opening for inspection,

i) cargo security services,

j) preparing or amending bills of lading, air or sea-waybills and certificates of shipment,

k) packing necessary for transportation,

l) storage services.

3) In cases where the place of Supply of a service is determined under the Agreement by the place of performance of that service, and performance of part of the service takes place within the Kingdom and another part of the service outside the Kingdom, the value of the service shall be split accordingly between the part taking place within the Kingdom and the part taking place outside the Kingdom.

4) Services which are performed outside the Kingdom are not for the purposes of this article viewed to be performed in the Kingdom for the purposes of applying the
Agreement and the Law.