English text status

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.

Practical summary

Goods released from customs suspension are valued in their state at release, including Services performed on them and all other Import-value elements.

Who should read this?

Importers, customs warehouses, manufacturers, repairers and brokers.

Why does it matter?

Value is not necessarily the Goods price on entering suspension. Repair, processing and other value added before release enter the base.

State at releaseServices includedAll Import elements

Current text

The value of Goods imported after having being placed in one of the customs duty suspension regimes shall be determined based on their value according to their state when they are released from the customs suspension regime, including the value of the Services performed on the Goods, in addition to the value of all the elements included in determining the value of Goods when imported.

Build release value

  1. 1

    Record entry state and value.

  2. 2

    List repair and processing during suspension.

  3. 3

    Determine release state and value.

  4. 4

    Add freight, insurance and customs elements.

  5. 5

    Reconcile declaration and invoice.

  6. 6

    Retain work orders.

Connected provisions

Direct legislative link

Law — Article (21)

Import value

This Article applies value on leaving suspension.

Open connected Article
Direct legislative link

Regulations — Article (21)

Suspension

It defines delayed Import until release.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (26)

Connected Madar tools

Connected Madar tools

Audit and Assessment Centre

Identify the audit or assessment-review stage and prepare an action list and report from your answers.

Illustrative example by Madar

Machine repaired before release

A machine entered a customs warehouse at BHD 5,000 and received BHD 2,000 repairs before release. Import value does not automatically stay BHD 5,000; repairs, release condition and other Import elements enter valuation.

Questions to help you apply it

  • Release state?
  • Added Services?
  • Customs elements?
  • Declaration reconciled?