Explains the tax base, the higher-value rule, calculation time and goods falling under more than one description.
What should you do now?Document both comparable values and required tax exclusions before applying the rate.
What does this Article provide?
Explains the tax base, the higher-value rule, calculation time and goods falling under more than one description.
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 base uses the higher of the importer/producer retail selling price and the approved standard price, after the required tax exclusions.
Start here before determining the value or the person liable to pay.
Document both comparable values and required tax exclusions before applying the rate.
How can this rule appear in practice?
If valid comparable values are BHD 80 and BHD 100, the higher-value rule selects BHD 100; do not replace the comparison basis with wholesale cost.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Using a lower price or tax-inclusive value without the required adjustment.
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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?
Document both comparable values and required tax exclusions before applying the rate.