English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
Transport of Goods or passengers is supplied where transport starts, even with multiple stops in one journey. Related Services follow the place of that transport.
Freight, passenger transport, brokers and related handling providers.
Destination and stops do not change the start point for one journey. Check whether there is one continuous trip or separate transport contracts and whether an added Service truly relates to it.
Current text
Map the journey
- 1
Identify actual start.
- 2
One journey with stops?
- 3
Separate contracts or legs?
- 4
Link additional Service.
- 5
Then separately test international zero rate.
Connected provisions
Official guides and tools
Connected Madar tools
Bus starts Bahrain and stops before Riyadh
One passenger trip starts in Bahrain, stops in Dammam and ends Riyadh; its place starts in Bahrain despite the stop. International zero-rate conditions are then tested separately.
Questions to help you apply it
- Start point?
- One journey or contracts?
- Related Service?
- International conditions?