This Cabinet Decision introduces key amendments to Article 33 of the VAT Executive Regulations, clarifying the zero-rating of international transport services. It expands the scope to include the domestic leg of an international goods transport journey when supplied by the same provider. The Decision refines the conditions for zero-rating ancillary services, specifying they must be provided directly to the recipient of the transport service. It also clarifies the link between zero-rated related services, like insurance and consumables, and the primary international transport supply, ensuring a clearer application of the zero rate for qualifying transport operations.