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

Operational Imports by military and security bodies are exempt under Customs conditions. Diplomatic, consular and international-organisation Imports are exempt within reciprocity or treaty limits. A later sale or disposal of exempt Goods in Bahrain is taxable.

Who should read this?

Military, security, diplomatic and international bodies, Suppliers and brokers.

Why does it matter?

Import exemption does not follow the asset forever. Entity, purpose and legal basis must be documented, and later local disposal is a new taxable event.

Operational or diplomatic basisCustoms and reciprocity conditionsLater local sale taxable

Current text

A. Goods imported by military forces, and security bodies operating in the Kingdom shall be exempt from Tax, in accordance with the conditions and controls stipulated in the Customs Law, provided that such Goods are for the purpose of carrying out the operations of such forces and bodies. Goods imported by diplomatic and consular bodies, international organisations and heads and members of the diplomatic and consular corps accredited to the Kingdom shall also be exempt within the limits of the principle of reciprocity, or in accordance with the provisions of international conventions and treaties. B. Notwithstanding what was set out in Paragraph A in this Article, a Supply of Goods exempted under the provisions of this Article shall be taxable when sold or disposed of in the Kingdom.

Track Goods after exemption

  1. 1

    Identify beneficiary entity.

  2. 2

    Evidence operational purpose.

  3. 3

    Identify reciprocity or treaty basis.

  4. 4

    Retain Customs approval.

  5. 5

    Track the exempt asset.

  6. 6

    Reassess VAT on local sale or disposal.

Connected provisions

Direct legislative link

Law — Article (56)

Diplomatic and military exemptions

This Article defines Import conditions and later disposal.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (84)

Official guide

VAT General Guide — Version 1.15

Exemptions and refunds

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

Mission vehicle later sold

A mission imports a vehicle under a valid diplomatic exemption and later sells it in Bahrain. The original exemption does not exempt the local sale; the disposal is taxable and needs separate treatment.

Questions to help you apply it

  • Who is the beneficiary?
  • What purpose and legal basis?
  • Customs conditions met?
  • Was it sold or disposed locally?