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.
The Supply or Import of medicines and medical equipment identified by Bahrain's competent medical authorities is zero-rated. A commercial medical description or pharmacy sale is insufficient without a match to the current official list or classification.
Pharmacies, hospitals, importers, distributors, manufacturers and product-classification teams.
This is a list-dependent rule. Product code, description and list version can change treatment, so the evidence file should record the exact match and verification date.
Current text
Verify product before zero rating
- 1
Identify scientific or technical description and product code.
- 2
Search the current official medicines or equipment list.
- 3
Match code and description, not marketing name only.
- 4
Record source and verification date.
- 5
Link classification to product file, invoice and customs declaration.
- 6
If absent, do not assume zero rating because of healthcare use.
Connected provisions
Law — Article (53)
Medicines and medical equipmentThe Law sets the category and official lists determine the covered products.
Open connected ArticleRegulations — Article (70)
Items used during treatmentUse within treatment differs from an independent listed-product Supply or Import.
Open connected ArticleOfficial guides and tools
Connected Madar tools
Sold in a pharmacy but not listed
A medicine whose code and description match the official list is zero-rated. A cosmetic or care product sold in a pharmacy but absent from the list does not qualify merely because it is marketed as medical.
Questions to help you apply it
- What is the product code and technical description?
- Is it on the official list?
- Is the match exact?
- When was it last checked?
- Is it independently supplied or used in treatment?