Article 13 establishes the place of supply rules for intra-GCC supplies of goods to non-registered persons. It grants a Member State the right to claim tax from another Member State if the value of such a supply exceeds SAR 10,000 or its equivalent. The settlement of this tax is conducted through the Customs Duties Automated Direct Transfer Mechanism, a system used within the GCC Customs Union framework. The Ministerial Committee holds the authority to propose alternative settlement mechanisms. Additionally, a destination state may impose its own tax at its points of entry if no evidence of prior VAT payment is provided.