The zero rate shall apply to the following Goods and Services:

1. The direct or indirect Exportation to outside the Applying States, as determined by the Executive Regulations of this Decree-Law.

2. Services of international transport of passengers and Goods, which starts or ends in the State or passes through its territories, including Services related to such transport.

3. The air passenger transport inside the State if such transport is deemed to be 'international carriage' in accordance with Article (1) of the Warsaw Convention for the Unification of Certain Rules Relating to International Carriage by Air signed in 1929.

4. The supply [or Importation] ^[G1] of air, sea and land means of transport used to transport passengers and Goods in accordance with the classification and conditions set forth in the Executive Regulations of this Decree-Law.

5. The supply of Goods or Services [or the Importation of Relevant Goods] ^[G2] related to the means of transport set out in Clause (4) of this Article, which are designated for the operation, repair, maintenance or transformation thereof.

6. The supply [or Importation] ^[G3] of rescue aircraft and salvage ships for rescue and assistance by air or sea.

7. The supply of Goods and Services related to Services of the transport of Goods or Passengers aboard land, air or sea means of transport, in accordance with the provisions of Clauses (2) and (3) of this Article, which are designated for consumption on board; or anything consumed by any means of transport, any installations or addition thereto or any other use during the transport process.

8. The supply or importation of investment precious metals [for investment purposes] ^[G4]. The Executive Regulations of this Decree-Law shall determine the precious metals and the standards based on which they are deemed to be investment.

9. The first supply of residential buildings within (3) years, as of the date of completion of construction, either through selling or leasing the same in whole or in part, in accordance with the rules established by the Executive Regulations of this Decree-Law.

10. The first supply of buildings designed specifically to be used by Charities through selling or leasing the same, in accordance with the rules established by the Executive Regulations of this Decree-Law.

11. The first supply of buildings transformed from non-residential buildings to residential ones through selling or leasing the same, in accordance with the conditions laid down in the Executive Regulations of this Decree-Law.

12. The supply [or importation] ^[G5] of crude oil and natural gas.

13. The supply of educational services and Related Goods and Services for nurseries, preschool, elementary education, and higher educational institutions owned or funded by the federal or local government, as determined by the Executive Regulations of this Decree-Law.

14. The supply of preventive and basic health care services and Related Goods and Services, [and Import of concerned related Goods,] ^[G6] as determined by the Executive Regulations of this Decree-Law.