Article 22 of the GCC Common VAT Agreement establishes the rules for determining the place of import for goods. The primary rule states that the place of import is the State of the First Point of Entry into the GCC territory. However, a specific exception is provided for goods placed under a customs duty suspension status, as governed by the Common Customs Law, immediately upon entry. In such circumstances, the place of import for VAT purposes is shifted to the Member State where these goods are subsequently released from their duty suspension status, altering the location of tax liability.