Article 28 of the GCC Common Excise Tax Agreement outlines the formal procedure for making amendments to the treaty. It stipulates that any Member State has the right to propose an amendment. For an amendment to be adopted, it must receive the unanimous approval of all Member States, ensuring collective agreement on any changes. The Article further clarifies that the process for an amendment to come into force is governed by the same procedures as those detailed in Article 29 of this Agreement, which pertains to the Agreement's initial ratification and entry into force.