Local producer or storage company
Return every two months
File the periodic return—even a nil return—and pay the net tax by the deadline.
Last checked: 29 August 2026
How do I file, pay and request an Excise refund?
Start with the transaction type: local production or storage, import or a refund event. Each has a different form, evidence and tax point; the fact that the goods are excisable does not make the routes identical.
Importer
Customs declaration and release
Declare product, quantity, price and tax data through the customs route.
Refund claimant
Eligible case and evidenced credit
Prove payment and the eligible event, then complete the credit-balance and bank-account route.
Local producer or storage company
Six periods a year — two months each
The filing window starts the day after period-end and closes on the fifteenth day of the following month. If the last day is a weekend or official holiday, it moves to the next working day.
January – February
Normal deadline15 March
March – April
Normal deadline15 May
May – June
Normal deadline15 July
July – August
Normal deadline15 September
September – October
Normal deadline15 November
November – December
Normal deadline15 January of the following year
Do not use this table alone to fix a date for a specific year; check official holidays and the deadline shown in the NBR portal.
Before submission
Local producer or storage company return checklist
01
Review goods and quantities released for consumption during the period.
02
Reconcile movements with production, stock and warehouse records.
03
Verify each product's unique code, retail selling price and rate.
04
File even if there were no transactions; in that case submit a nil return.
05
Pay the full net tax by the deadline; a partial payment does not close the obligation.
Importer route
Customs disclosure comes before release
An importer does not copy the local-producer form. Tax is linked to the customs declaration and Customs procedures unless the goods validly enter suspension for a licensed tax warehouse.
Core route data
Excise product unique code
Retail selling price
Imported quantity
Excise Tax due
Payment
Filing alone does not settle the amount due
Net Excise Tax must be paid no later than the fifteenth day of the month following the end of the period. Partial payments may be made within the filing window, but the full net amount must be completed by the deadline.
Published payment channels
Excise bill payment through the national portal and the Fawateer service, as currently published by NBR.
A holiday does not remove the obligation
If the last day is a holiday, it moves to the next working day; verify the actual portal date.
Part-payment leaves a balance
Paying part of the net amount does not change the due date for the balance or close the obligation.
Refunds
Seven published routes — different evidence for each
A refund does not arise merely because goods left stock. Tax must have been paid, an eligible event must occur, and goods, quantities and evidence must be traceable.
Export outside GCC territory
Goods released for consumption and taxed in Bahrain, then exported with proof of exit and a traceable link to the taxed quantities.
Re-export outside GCC territory
The official page states a minimum re-exported-goods value of USD 5,000 or its BHD equivalent, together with the remaining conditions and evidence.
Subsequent export to a GCC State
A case published by NBR, but dependent on current GCC application and proof of payment and movement; verify the current procedure before relying on it.
Use in producing another excise good
Tax paid on an excise input actually used to produce another excise good, supported by input-output and production records.
Overpayment
Where tax paid exceeds the amount due, prove the original payment, the overpayment calculation and the balance shown on the taxpayer's account.
Destruction of unconsumable goods
Destruction must take place under Customs supervision, with NBR notified beforehand and its stated conditions satisfied.
Refund of a credit balance
An unused credit balance may be claimed, subject to NBR offsetting tax and penalties due and a valid registered bank account.
Claim file
What should a refund claim prove?
A legal category does not remove the need to prove its financial and physical trail. Assemble the file before applying so the claim is more than an unsupported narrative.
- 01
Evidence that Excise Tax was originally paid on the identified goods.
- 02
Invoices, codes, descriptions and quantities linking the claim to the goods.
- 03
Export customs declaration and proof of exit for export or re-export.
- 04
Input, output and production records where goods are used in another excise product.
- 05
Overpayment calculation, payment notices and account balance for an overpayment claim.
- 06
Prior NBR notice, destruction record and proof of Customs supervision for destroyed goods.
- 07
A carried credit balance and an NBR-registered bank account with a valid IBAN.
Legal warning
An incorrect refund becomes repayable
Where a refund is paid or relief granted wholly or partly in error, the recipient must repay it. Do not rely on resemblance to an example; test the text, evidence and actual procedure.
Legal basis and operational sources
This route connects Articles 14–18 of the Law with Articles 31–39 of the Executive Regulations. The official Return Filing Manual expressly includes local producers or storage companies in periodic filing, while the shorter NBR webpage uses simplified wording. The portal account type and displayed obligation remain the final operational checkpoint before filing.