Article (79) — Oil, oil derivatives and gas

A. Tax shall be applied at the zero rate on the following: 1. The Import and Supply of oil, gas and other hydrocarbons, whether processed or unprocessed. 2. The grant of a right to use, explore or exploit any part of the Kingdom to search for, extract or produce oil, gas or other hydrocarbons. 3. The Supply of oil and gas exploration Services. 4. The Supply of oilfield and gas field related Services, including but not limited to, design, drilling, rig set-up, drilling, extraction, recovery, separation, evaluation, feasibility analysis, testing, seismic and geophysical surveys, and repair and maintenance Services. 5. The Supply of specialist professional Services, where such Services are required for the exploration or exploitation of oil and gas sites and potential oil and gas sites; 6. The Supply of oil refining or gas processing Services, including regasification of liquefied natural gas;.( 7. The distribution or transportation of oil, gas or other hydrocarbons; .( 8. The storage of oil or gas or other hydrocarbons; 9. The Import or Supply of consumables that are used directly and exclusively in the making of Supplies listed in Clauses 1 to 8 in Paragraph A of this Article. 10. The import, purchase or lease of equipment that is used directly and exclusively for the purpose of making Supplies listed in Clauses 1 to 8 of Paragraph A of this Article. B. Imports and Supplies of Goods produced from oil, gas and other hydrocarbons such as fertiliser and plastics shall not be subject to the zero rate.