English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

The place of Import is Bahrain where it is the first entry point into the GCC, or where Goods are released in Bahrain from a customs-duty suspension arrangement.

Who should read this?

Importers, agents, customs brokers and supply-chain and finance teams.

Why does it matter?

Entry and customs release determine where Import VAT is due. Suspension, deferment and use of an agent may change the procedure.

First entry pointCustoms releaseSuspension arrangement

Current text

The place of import will be the Kingdom in the following two cases: If the Kingdom is the First Point of Entry for the imported Goods into a Council State. If the Kingdom is the place where the imported Goods are released from a customs duty suspension, where Goods are placed under the custom duty suspension under the provisions of the Unified Customs Law immediately upon entry into the Council Territory.

Determine the place of Import

  1. 1

    Identify the first entry point and route.

  2. 2

    Confirm whether the Goods immediately entered a customs suspension arrangement.

  3. 3

    Evidence the place and date of final release.

  4. 4

    Review deferment or Import through a registered agent where relevant.

Connected provisions

Direct legislative link

Regulations — Article (21)

General Import rules

It covers customs arrangements, evidence and VAT paid in another Implementing State.

Open connected Article
Direct legislative link

Regulations — Article (22)

Deferment of Import VAT

It sets the application and reporting conditions for deferment.

Open connected Article
Direct legislative link

Regulations — Article (23)

Import through a registered agent

It identifies the registered agent's liability for an unregistered importer.

Open connected Article

Official guides and tools

Official guide

VAT Imports and Exports Guide

Place of Import and payment — from the official guidance page

Illustrative example by Madar

Goods under customs suspension

Where Goods enter and immediately move into a suspension arrangement, the release location becomes central to the place-of-Import analysis.

Questions to help you apply it

  • Where was the first entry point?
  • Did the Goods enter a customs suspension arrangement?
  • Where and when were they released, and who is the importer of record?