Article 64 stipulates that VAT on imported goods is due at the First Point of Entry. The tax collected is deposited into a special account and transferred to the final Destination State, utilising the Customs Duties Automated Direct Transfer Mechanism of the GCC Customs Union. The Ministerial Committee may propose alternative transfer mechanisms. Each Member State retains the authority to permit a Taxable Person to defer payment of VAT on goods imported for their Economic Activity, subject to locally determined conditions. Any deferred tax must be declared in the Tax Return and is deductible as input tax under this Agreement.