Article 33 - Applying the Zero Rate to International Transport Services for Passengers and Goods

The supply of international transport services for passengers and goods and transport-related services shall be subject to the zero rate in the following cases:

1. Services of transporting passengers or goods from a place in the State to a place outside the State;

2. Services of transporting passengers or goods from a place outside the State to a place in the State;

3. Services of transporting passengers from a place in the State to another place in the State by sea, air or land as part of a supply of an international transport of such passengers if the first place of departure and/or the final destination is outside the State.

4. Services of transporting goods from a place in the State to another place in the State if the services are supplied as part of the supply of services of transporting goods either from a place in the State to a place outside the State or from a place outside the State to a place in the State [by the same supplier] .

The following goods and services shall be zero-rated if they are supplied in respect of the transport services for passengers or goods [in accordance with the provisions of Clause (1) of this Article] :

1. Goods which are supplied for use, consumption or sale by or on an aircraft or ship;

2. Services provided [to the recipient of the transport services] during the supply of transport services;

3. Services of insurance, arranging the insurance, or arranging the transport of passengers or goods.

A supply of postage stamps issued by the Emirates Post Group shall be zero-rated where the postage stamp may only be used or redeemed for transportation of goods to a place outside the State.