A revised Excise Registration Manual, published by Bahrain's National Bureau for Revenue (NBR) updates guidance on excise registration, product management, excise warehouse licensing and online application procedures for excise payers.

Bahrain’s National Bureau for Revenue (NBR) has published an updated excise registration manual on 28 July 2026, setting out revised guidance for excise payers on using the online excise portal and the procedures for submitting key excise-related applications.

The updated manual outlines the processes for excise registration and deregistration, managing products on the excise goods list, and applying for and administering excise warehouse licences. It also explains the steps required for different application types submitted through the NBR’s online system.

Excise registration requirements

The manual states that all entities involved in the commercial production, importing or storage of excise goods in Bahrain must register with the National Bureau for Revenue (NBR).

Applicants are required to create a profile through the NBR website, provide entity information including identification, address and business activity, and submit supporting documents such as Commercial Registration Certificates and bank IBAN documents.

The guidance also states that amendments to registration details must be submitted at least 30 days before the changes take effect.

For deregistration, excise payers must settle all outstanding liabilities and cancel any active excise warehouse licences before an application can be completed.

Excise goods list management

The manual explains that the NBR maintains the official list of excisable products permitted in Bahrain. Businesses may not import, produce or store products that are not included on the excise goods list.

Excise payers may apply to add new products to the list, with up to 100 products permitted in a single application, either individually or through a bulk upload template.

Applications may also be submitted to update existing product information, including brand, producer, item name or base price. The NBR generally processes these product update requests within seven working days.

Excise warehouse procedures

The guidance outlines the operation of excise warehouses under an excise suspension arrangement, allowing excise goods to be produced or stored without immediate payment of Excise. Liability arises when the goods are released from the warehouse.

To obtain an excise warehouse licence, an applicant must be registered for Excise and operate a facility located in Bahrain but outside Customs jurisdictions.

The manual states that renewal applications must be submitted within the 90-day period before a licence expires. If a licence is not renewed, all goods held in the warehouse immediately become liable for Excise.

Warehouse licences must also be cancelled if the warehouse remains unused for more than 90 days or if the company’s Commercial Registration (CR) expires.

Online application process

According to the manual, all applications must be submitted through the NBR’s online portal, with Google Chrome identified as the preferred browser.

The NBR generally processes excise registration and warehouse-related applications within 30 days, while product update requests are typically processed within seven working days.

Where an application is rejected because of missing information, applicants generally have 30 calendar days to provide the required amendments and resubmit the application before the request is automatically cancelled by the system.