Article 24 of the GCC Common VAT Agreement specifies the tax due date for the import of goods. The Value Added Tax (VAT) becomes legally due on the date the goods are imported into a Member State. This provision establishes a clear and definitive point for tax liability on imports, ensuring consistency across the region. However, the application of this rule is conditional and must be read in conjunction with other key articles. Specifically, it is subject to the provisions of Article 39, which governs cases of tax suspension upon import, and Article 64, which details the specific mechanisms for paying the tax due.