Article (53) — Goods and Services Subject to Zero-Rate

The zero-rate shall apply to the following transactions: The export of Goods outside the territory of the Implementing States. The Supply of Goods to a customs duty suspension regime as stipulated in the Unified Customs Law, and the Supply of Goods under customs duty suspension. Transportation services of passengers and Goods from or to the Kingdom, which begins in, ends or passes through the Kingdom’s territory, including Services and supply of related means of transport. The Supply of preventive and basic healthcare Services and associated Goods and Services. The Supply or import of medicines and medical equipment, subject to coordinating with the concerned medical bodies in the Kingdom. Re-export of moved Goods that were temporarily imported into the Kingdom for repair, restoration, conversion or processing, including services pertaining to them. The Supply of Services from a taxable Supplier resident in the Kingdom to a Customer not resident in the territory of the Implementing States who benefits from the Service outside the Implementing States territory, subject to the provisions of Article 17 of this Law. The Supply or import of investment gold, silver and platinum with a purity of not less than 99% and tradable on the global bullion market, on the basis of a certificate issued by the concerned body which examines metals and precious stones in the Kingdom. The first Supply after extraction of gold, silver and platinum for trading purposes. The Supply and import of pearls and precious stones, after obtaining a certificate issued by the concerned body for examining pearls and precious stones to determine their nature. The construction of new buildings. The Supply of educational services and related Goods and Services by nurseries,pre-school primary, secondary and higher education institutions. The local transportation sector. Oil, oil derivatives and the gas sector. The Supply and import of food as stipulated in Clause 1 of Article 31 of the Agreement. The Regulations shall determine the terms, conditions and the necessary procedures to apply the provisions this Article.