Article 12 establishes special rules for determining the place of supply for goods transported between GCC Member States, acting as an exception to Article 11. The place of supply is the destination state where transportation ends if the customer is a Taxable Person. For non-taxable customers, the place of supply is also the destination state if the supplier is registered there. However, if the supplier's sales to non-registered customers in another Member State are below SAR 375,000, the place of supply is the origin state, but exceeding this threshold mandates registration in the destination state.