A. Tax shall be imposed at the zero rate on the re-Export of Goods which are temporarily imported into the Kingdom for repair, conversion, restoration and processing under the conditions stipulated in the Customs Law. These include Goods related to imported and re-exported Goods and those that became part of them, as well as Goods that become unusable or worthless as a result of their use within the context of repair, restoration, conversion or processing.
B. Documents which evidence the re-Export of Goods shall include the following:
1. Documents issued by Customs Affairs at the Ministry of Interior evidencing the re-Export.
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, airway bill, certificate of shipment and other relevant documents.
3. Transportation documents evidencing that the Goods have been delivered or received outside the Territory of the Member States.
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