The direct exportation shall be subject to the zero rate if both below-mentioned following conditions are met:

1. The goods are physically moved to a place outside the applying states or are put under a customs suspension scheme in accordance with the GCC Common Customs Law, within ninety (90) days as of the date of supply.

2. [The exporter shall maintain the following documents:

   1. Customs declaration and commercial evidence of exportation;

   2. Shipping certificate and official evidence of exportation; and

   3. A customs declaration proving the customs suspension status if the goods are under customs suspension status.] ^[G21]

The indirect exportation shall be subject to the zero rate if the following conditions are met:

1. The goods are physically moved to a place outside the applying states or are put under a customs suspension scheme in accordance with the GCC Common Customs Law, within ninety (90) days as of the date of supply in accordance with arrangements to be agreed upon by the supplier and the overseas customer at or before the date of supply.

2. [The overseas customer or its agent shall obtain any of the following documents, and provide a copy thereof to the supplier:

   1. Customs declaration and commercial evidence of exportation;

   2. Shipping certificate and official evidence of exportation; and

   3. A customs declaration proving the customs suspension status if the goods are under customs suspension status.

3. The goods shall not be used or altered during the period between the supply and exportation or customs suspension, except to the extent necessary to prepare or put the goods for exportation or customs suspension.] ^[G22]

4. The goods shall not leave the State in the possession of a passenger or crew member of an aircraft or ship.

For the purposes of this Article, moving goods to a designated area from a place in the State or a supply of goods to a designated area shall not be deemed an exportation of such goods.

For the purposes of Clauses (1) and (2) of this Article:

1. ['Official evidence' means the exportation certificate issued by the Customs Departments in the State or a clearance certificate issued by such Departments or the competent authorities in the State with regard to the movement of the goods from the State after verifying that the goods have been moved from the State, or a document or clearance certificate certified by the competent authorities in the State of destination indicating that the goods have entered it.] ^[G23]

2. 'Commercial evidence' shall mean a document issued by sea, air, or land transport companies and agents, which shows the transportation and export of goods from the State to outside. It includes one of the following documents:

   1. Air waybill (AWB) or air cargo manifest;

   2. Bill of lading or sea cargo manifest; and

   3. Consignment certificate/note or land cargo manifest.] ^[G24]

3. [The term 'shipping certificate' refers to a certificate issued by sea, air, or land transport companies and agents, serving as an equivalent to the commercial evidence in cases where it is unavailable.] ^[G25]

The evidence of exportation, whether official or commercial, shall identify the following:

1. The supplier;

2. The consignor;

3. The goods;

4. The value;

5. The exportation destination;

6. The means of transport and route of the exported goods.

The Authority [may disapprove the documents submitted, where they do not constitute sufficient evidence for the export of the goods from the State, and] ^[G26]identify other types of evidence or proof depending on the nature of the exportation or the nature of the goods to be exported.

The Authority may extend the period of (90) days set out in Clauses (1) and (2) of this Article, upon a written request of the supplier, if the Authority finds that any of the following occurs:

1. There are circumstances beyond the control of the supplier and the recipient of goods which have prevented, or may prevent, the exportation of the goods within ninety (90) days as of the date of supply.

2. The goods or a class of the goods cannot be exported due to the nature of the supply, within ninety (90) days as of the date of supply.

The indirect exportation shall include a supply of goods in a departure area of an airport or port to a passenger of an aircraft or ship if:

1. The goods leave the State in the possession of the passenger.

2. The supplier obtains and retains evidence, such as the details of the boarding pass of the passenger, that the passenger intends to depart for a destination outside the applying states.

If the person obligated to export the goods under this Article does not do so within the period of (90) days or a longer period approved by the Authority under Clause (7) of this Article, the tax shall be levied on the supply at the rate that would have been due on the supply if made in the State.

For the purposes of this Article, any supply of goods shall be subject to the zero rate if the goods intended for exportation are destroyed or cease to exist due to circumstances beyond the control of both the supplier and the recipient of goods.

The Customs Departments shall check to confirm the type and quantity of the exported goods with their exportation documents [in accordance with the customs procedures and based on classification of the Tax Risk Matrix determined in coordination with the Authority.] ^[G27]