Article 34 of the Common VAT Agreement specifies that certain supplies are subject to the zero-rate. This includes the export of goods outside the GCC Territory and the supply of goods under a customs duty suspension situation as defined by the Common Customs Law. The zero-rate also applies to the re-export of moveable goods temporarily imported for processes like repair or refurbishment, along with the associated services. Furthermore, services supplied by a taxable person in a Member State to a non-GCC resident are zero-rated, provided the customer benefits outside the GCC, excluding specific place of supply cases in Articles 17-21.