Cabinet Decision No. 52 of 2017
Part 6 - Zero-Rated Supplies
Article 34 - Applying the Zero Rate to Certain Means of Transport [19]
The supply [and import] [G35]of the following means of transport shall be subject to the zero rate:
An aircraft which is designed or adapted to be used for [commercial transport of passengers or goods] [G36]and not designed or adapted for recreation, pleasure or sports;
A ship, boat or floating structure which is designed or adapted for use for commercial purposes and not designed or adapted for recreation, pleasure or sports.
A bus or train which is designed or adapted to be used for public transport of (10) or more passengers.