Allows a licensee to send and receive goods under suspension and assigns responsibility for that status.
What should you do now?Verify sender, recipient and destination authorisation before arranging movement.
Arabic text of Article 24
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
نقل السلع الانتقائية تحت وضع معلق للضريبة
أ- للمرخص له إرسال وتلقي السلع الانتقائية تحت وضع معلق للضريبة.
ب- عند استيراد السلع الانتقائية، يجوز نقلها تحت وضع معلق للضريبة إلى مستودع ضريبي مرخص في المملكة أو في أي دولة عضو.
ج- يكون المرخص له الذي أرسل السلع الانتقائية مسئولاً عن وضع السلع الانتقائية تحت وضع معلق للضريبة الانتقائية.
What does the Article mean in plain language?
A licensee's right to send or receive under suspension depends on authorisation and movement conditions. Check recipient and premises eligibility, permit, recipient consent and receipt evidence as well as the sender. Commercial risk allocation does not replace each party's movement duties.
Relevant to senders, recipients and warehouse operators in Bahrain and abroad.
Verify sender, recipient and destination authorisation before arranging movement.
How can this rule appear in practice?
Before dispatch to a customer's store, verify that it can receive the goods under suspension.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Sending suspended goods to an ordinary customer on the assumption it will pay later.
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Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Verify sender, recipient and destination authorisation before arranging movement.