Article 68 of the GCC Common VAT Agreement grants each Member State the option to implement a tax refund system for tourists. The specific conditions and operational provisions for such a scheme are to be determined by the domestic law of the individual Member State. For the purpose of applying this Article, the agreement provides a clear definition of a 'tourist'. A tourist is defined as any natural person who is not a resident within the GCC Territory and is not serving as a crew member on the flight or aircraft departing from that Member State.