Article 28 of the GCC Common VAT Agreement specifies the methodology for calculating the taxable value of imported goods. The value is defined as the customs value, determined in accordance with the Common Customs Law, plus any applicable Excise Tax, customs duties, and other charges, explicitly excluding VAT itself. This ensures a comprehensive tax base. For goods that are temporarily exported outside the GCC for manufacturing or repair, the article provides a special provision. Upon re-importation, VAT is levied only on the value added to the goods while abroad, as specified in the Common Customs Law.