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

Import VAT is normally paid to Customs Affairs under customs-payment procedures; suspended VAT becomes due on release of the Goods. Where Import VAT payment is deferred under the Law, it is reported in the relevant Return as VAT due and may also be reported as deductible VAT where deduction conditions are met.

Who should read this?

Importers, customs brokers, purchasing and Return teams.

Why does it matter?

Deferral is not exemption; it changes payment and disclosure. Due and deductible amounts may offset in one Return, but both must be reported rather than omitted because the net is zero.

Payment to CustomsSuspended VAT due on releaseDeferred VAT shown due and deductible

Current text

A. Tax due at import shall be paid to Customs Affairs at the Ministry of Interior and shall be collected in accordance with the established procedures for the payment and collection of customs duties. B. Where Tax has been suspended pursuant to the conditions stipulated in the Customs Law for the Cooperation Council for the Arab States of the Gulf, Tax shall be due on the date of the release of the Goods and shall be paid to the Customs Affairs Department at the Ministry of Interior. Tax shall be collected in accordance with the established procedures for the payment and collection of customs duties. C. For deferred Tax due on imports pursuant to the provisions of the Law, the Taxable Person shall include, in his Tax Return relating to the concerned Tax Period, the deferred Tax as deductible Tax due in accordance with the rules and provisions stipulated in the Law and these Regulations. Domestic Reverse Charge Mechanism

Process Import VAT

  1. 1

    Classify VAT as paid, suspended or deferred.

  2. 2

    For suspension, record release date.

  3. 3

    For deferral, match customs declaration to Tax Period.

  4. 4

    Report deferred VAT as due.

  5. 5

    Separately test and report deduction.

  6. 6

    Reconcile customs, inventory and Return records.

Connected provisions

Direct legislative link

Law — Article (51)

Import VAT payment

The Law permits payment or deferral and this Article sets channel and disclosure.

Open connected Article
Direct legislative link

Regulations — Article (49)

Return data

Deferred Import VAT and deductible VAT appear in the Return.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (65)

Official guide

VAT Return Filing Manual — Version 1.2

Disclosure and payment

Official guide

VAT Imports and Exports Guide

Payment and deferral — official guidance page

Connected Madar tools

Connected Madar tools

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Connected Madar tools

Payment and Refund Centre

Guidance on payment, refunds, carry-forward and instalments, with preparation checklists.

Illustrative example by Madar

BHD 1,000 due and BHD 1,000 deductible

Deferred Import VAT is BHD 1,000 and the Goods fully qualify for deduction. The Return shows BHD 1,000 due and BHD 1,000 deductible. A zero net effect does not justify omitting both entries.

Questions to help you apply it

  • Is VAT paid, suspended or deferred?
  • When were Goods released?
  • Which Tax Period applies?
  • Are deduction conditions met?
  • Are due and deductible entries both shown?