The National Bureau for Revenue has published Version 1.2 of its Excise Guide, setting the minimum value of re-exported excise goods eligible for a refund at BHD 2,000, with no USD reference.
Bahrain’s National Bureau for Revenue (NBR) has published Version 1.2 of its Excise Guide on 6 October 2026, changing the minimum value of re-exported excise goods that qualify for a refund of excise.
Under Section 2.7, excise paid on goods released for consumption in Bahrain and later re-exported outside the territory of the Gulf Cooperation Council (GCC) countries may be refunded (or deducted) if their value is not less than a specified amount.
The previous version set this amount at USD 5,000 or its equivalent in Bahraini dinars. The latest version sets it at BHD 2,000, with no USD reference.
The guide is governed by Law No. (39) of 2017 (GCC Common Excise Agreement), Law No. (40) of 2017 (Excise Law) and Ministerial Order No. (17) of 2017 (Executive Regulations). Version 1.1, dated 24 June 2025, had expanded and clarified the scenarios for excise refund claims.
Excise applies to the retail selling price, exclusive of VAT and excise, at 100% for tobacco and derivatives and for energy drinks, and 50% for carbonated drinks.
For local production, excise returns must be filed on the NBR portal within 15 days of the end of the excise filing period.
