Cabinet Decision No. 100 of 2024 amends Article 30 of the VAT Executive Regulations, providing detailed conditions for applying the zero rate to the exportation of goods from the UAE. The Decision distinguishes between direct and indirect exports, stipulating that goods must be physically moved outside the applying states within 90 days of supply. It specifies the required documentary evidence, including customs declarations, commercial evidence (e.g., airway bills, bills of lading), and official evidence of exportation. The Decision also defines key terms like 'official evidence' and 'commercial evidence' and outlines procedures for extending the 90-day period.