In this article, the authors focus on the international supply of goods in GCC member states. This includes the VAT treatment of the import of goods into GCC markets, the export of goods from GCC markets, as well as intra-GCC supplies. In order to address these subjects, the authors rely significantly on the GCC VAT Agreement, the GCC Customs Union Law and implementing rules. The authors also explore how Saudi Arabia and the United Arab Emirates have addressed the VAT treatment of the international supply of goods within their legislation, executive regulations and administrative practice.