Issued by the Board of Directors of the Zakat, Tax, and Customs Authority, this Decision adds Article 32 bis to the Implementing Regulations of the Value Added Tax Law. The new article details the VAT treatment for goods under customs suspension arrangements. It stipulates that supplies to or within such arrangements, including qualifying special zones, are zero-rated. Tax on importation is suspended until the goods are released from customs suspension. The article establishes specific conditions for special zones, outlines taxpayer documentation requirements, and clarifies that utilities are excluded from this treatment, aligning VAT procedures with the Unified Customs Law.