This text details Article 34 of the Implementing Regulations of the Value Added Tax Law, establishing the criteria for zero-rating international transportation. It specifies that international transport of goods and passengers, along with directly connected services like luggage handling, is zero-rated. The supply, maintenance, repair, or modification of a 'qualifying means of transport' also benefits from zero-rating, contingent on the supplier obtaining a certificate from the customer. The Article defines a 'qualifying means of transport' and establishes a 75% usage threshold for international transport, calculated over twelve months, to be eligible.