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.
When temporarily exported Goods return after further manufacture or repair, the taxable value is based on the increase in value under customs rules, rather than the Goods' entire value again.
Manufacturers and importers sending equipment or Goods abroad for repair or further manufacture.
Evidence of temporary export, return and added value prevents the whole pre-existing asset value from being treated as the Import base.
Current text
Before re-importation
- 1
Evidence temporary export from Bahrain.
- 2
Match the returned Goods to the same Goods in the export documents.
- 3
Determine repair or manufacturing cost and added value under customs valuation.
- 4
Retain export, re-import, invoice and work documents.
Connected provisions
Official guides and tools
Machine sent abroad for repair
For a machine temporarily exported for repair and then returned, the repair-related increase is tested under customs rules; the entire machine value is not automatically taxed again.
Questions to help you apply it
- Is temporary export and identity of the Goods evidenced?
- Was the purpose repair or further manufacture?
- How was the increase in value determined?