GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 22
Country: 🏳️ GCC
Location: Chapter 3 - Place of Supply › Part 3 - Place of Import
Order: 22
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 3 - Place of Supply

Part 3 - Place of Import

Article 22 - Place of Import

  1. The place of import for Goods shall be the State of the First Point of Entry.

  2. When Goods are placed under customs duty suspension under the Common Customs Law immediately upon entry into the GCC Territory, then the place of import shall be in the Member State where these Goods were released from the duty suspension status.

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Article 21 - Supply of Other Services
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