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 of necessities and equipment used by Persons with special needs is exempt under Customs Law conditions. The Importer must provide evidence issued or certified by Bahrain's authorised bodies.

Who should read this?

Persons with special needs, families, importers, Suppliers, brokers and support bodies.

Why does it matter?

Beneficial purpose alone is insufficient. The item and officially issued or certified evidence must meet the conditions; a general-use product is not automatically exempt because of its user.

Covered necessity or equipmentCustoms conditionsOfficially issued or certified evidence

Current text

A. In accordance with the conditions and controls stipulated in the Customs Law, the import of necessities and equipment used by Persons with special needs shall be exempt from Tax. B. The Importer shall submit the necessary data and documents to prove that the conditions set out in Paragraph A of this Article are met, provided that such documents are issued or certified by the authorised bodies in the Kingdom. Refund of Tax

Prepare Import evidence

  1. 1

    Identify item and function.

  2. 2

    Check Customs conditions.

  3. 3

    Obtain required evidence.

  4. 4

    Verify authorised issuance or certification.

  5. 5

    Match evidence to item and customs entry.

  6. 6

    Do not extend to unsupported general Goods.

Connected provisions

Direct legislative link

Law — Article (56)

Special-needs Import exemption

The Law creates exemption and this Article defines evidence.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (85)

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

Specialised wheelchair and general device

A specialised wheelchair matched to certified evidence may be tested for exemption. A general multi-use electronic device is not automatically exempt because the user has special needs.

Questions to help you apply it

  • Covered item?
  • Which Customs condition?
  • Who issued or certified evidence?
  • Does it match the item?