Connects each class of goods to the rate prescribed by the legal package.
What should you do now?Record the category, rate and legal basis at the transaction date.
What does this Article provide?
Connects each class of goods to the rate prescribed by the legal package.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
What does the Article mean in plain language?
The rate follows the statutory goods category. A correct rate still requires the correct base and liability event. Where several descriptions may apply, use Article 4 rather than selecting the lowest rate. A GCC agreement amendment does not automatically establish a new operational Bahrain rate without the applicable instrument.
Start here before determining the value or the person liable to pay.
Record the category, rate and legal basis at the transaction date.
How can this rule appear in practice?
If a drink may be both carbonated and an energy drink, resolve classification and the multiple-description rule before entering a rate.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Choosing a rate by product name or adding several rates without authority.
Related Articles
Goods and rates 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?
Record the category, rate and legal basis at the transaction date.