Allows refunds for export outside the GCC, use in another excise good, or later movement to another member state.
What should you do now?Identify the refund ground and trace paid tax, goods and supporting evidence.
Arabic text of Article 17
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يحق استرداد الضريبة المسددة على السلع الانتقائية في الحالات الآتية:
1- السلع الانتقائية التي تم طرحها للاستهلاك في المملكة في حال التصدير أو إعادة التصدير لأغراض الأعمال إلى خارج إقليم دول المجلس.
2- السلع الانتقائية في حال استخدامها في إنتاج سلع انتقائية أخرى خاضعة للضريبة.
3- السلع الانتقائية التي سبق أن طُرِحت للاستهلاك وخضعت للضريبة في المملكة وانتقلت لاحقاً إلى دولة من دول مجلس التعاون لدول الخليج العربية يجوز طلب استرداد الضريبة المسدَّدة عنها في المملكة.
ويصدر بتحديد آلية وإجراءات استرداد الضريبة قرار من الوزير.
What does the Article mean in plain language?
Refund is not available for every later sale. The Law identifies export outside the GCC for business, use in another excise good, and later movement to another member state after Bahrain tax was paid.
Exporters, manufacturers using excise goods in other excise goods, and GCC movers.
Identify the refund ground and trace paid tax, goods and supporting evidence.
How can this rule appear in practice?
An exporter of tax-paid goods links the claim to original tax evidence and export proof, then tests the refund conditions.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating every credit or export as an automatic refund.
Related Articles
Returns, payment and refunds guide
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?
Identify the refund ground and trace paid tax, goods and supporting evidence.
Official sources and guidance
The binding source for the Arabic legal text displayed on this page.
Used for operational context, terminology and examples; it does not replace legislation.
Reference for refund cases and their supporting evidence.