Article 45, as amended by Federal Decree-Law No. 18 of 2022, designates specific goods and services subject to a zero VAT rate. Key categories include the export of goods and services; international transport of passengers and goods; and the supply or import of certain air, sea, and land means of transport, including related maintenance services. The zero rate also applies to the supply or import of investment-grade precious metals, crude oil, and natural gas. Furthermore, it covers the first supply of certain residential, charitable, and converted buildings, and specific educational and basic healthcare services, with detailed conditions specified in the Executive Regulation.