Article 33 - Supply of Means of Transport

Each Member State may apply the zero-rate to the following supplies:

1. Supply of sea, land and air means of transport allocated to the transportation of Goods and passengers in return for a fee for commercial purposes;

2. Supply of Goods and Services related to the supply of the means of transport mentioned in subsection 1 of this Article allocated to the operation, repair, maintenance or conversion any of these means or for the requirements of the means of transport or their cargo or passengers;

3. Supply of rescue airplanes, rescue boats and aid by land and sea and boats allocated to sea fishing.