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

Zero rating applies to re-exported Goods temporarily imported into Bahrain for repair, conversion, restoration or processing under Customs Law conditions. It extends to related Goods, Goods incorporated into them and materials consumed or rendered worthless in that work, with customs, commercial and transport evidence of re-export.

Who should read this?

Repairers, manufacturers, maintenance businesses, temporary importers and customs brokers.

Why does it matter?

A repair invoice to a foreign Customer is insufficient. The Goods must follow a traceable temporary-import and re-export path. A local sale or missing exit evidence breaks that path.

Valid temporary importRe-export evidenceMatching customs, commercial and transport records

Current text

A. Tax shall be imposed at the zero rate on the re-Export of Goods which are temporarily imported into the Kingdom for repair, conversion, restoration and processing under the conditions stipulated in the Customs Law. These include Goods related to imported and re-exported Goods and those that became part of them, as well as Goods that become unusable or worthless as a result of their use within the context of repair, restoration, conversion or processing. B. Documents which evidence the re-Export of Goods shall include the following: 1. Documents issued by Customs Affairs at the Ministry of Interior evidencing the re-Export. 2. Commercial documents which show the identity of the Supplier, the Customer, the place of delivery of the Goods and their destination, including the bill of lading, airway bill, certificate of shipment and other relevant documents. 3. Transportation documents evidencing that the Goods have been delivered or received outside the Territory of the Member States.

Link temporary import to re-export

  1. 1

    Confirm temporary import under Customs rules.

  2. 2

    Record repair, conversion, restoration or processing purpose.

  3. 3

    Identify the Goods on entry.

  4. 4

    Link incorporated or consumed materials to the work.

  5. 5

    Obtain Customs re-export evidence.

  6. 6

    Match Supplier, Customer and destination.

  7. 7

    Retain transport proof of delivery or receipt outside Member State territory.

Connected provisions

Thematic link

Regulations — Article (67)

Export of Goods

Article 67 is the general export rule; this Article addresses temporarily imported Goods worked on and re-exported.

Open connected Article
Direct legislative link

Law — Article (53)

Zero-rated Supplies

The Law creates the treatment and the Regulations define this case.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (72)

Official guide

VAT General Guide — Version 1.15

Zero-rated Supplies

Official guide

Import and export guidance

Guidelines and publications

Connected Madar tools

Connected Madar tools

Tax Invoice Centre

Check the invoice route and issue deadline, and calculate VAT for a single transaction.

Illustrative example by Madar

A pump entered for repair and left

A factory temporarily imports an industrial pump, replaces a damaged part and re-exports it. Matching entry, re-export, invoice and shipping documents support the test. A later local sale cannot rely on the original intention to re-export.

Questions to help you apply it

  • Was Import temporary?
  • What work was performed?
  • Can the Goods be matched on entry and exit?
  • Where are Customs and transport proofs?