🔔 Bahrain Excise Update | Excise Refunds

The NBR has updated Section 2.7 of the Bahrain Excise Guide, providing further clarification on the circumstances in which Excise paid may be refunded or deducted.

A key point in the updated guide is the clearer distinction between different refund scenarios, including:

-Refund of Excise paid on goods released for consumption in Bahrain and subsequently exported outside the GCC;

-Refund on goods subsequently re-exported outside the GCC, subject to the value of the Excise goods being not less than BHD 2,000;

-Refund where Excise goods released for consumption in Bahrain are later exported to another GCC country;

-Refund of Excise paid on goods used in the production of other excisable goods;

-Refund of Excise amounts paid in excess of the Excise due; and

-Refund relating to non-consumable Excise goods that are destroyed under the supervision of Customs Affairs, subject to prior notification to the NBR and compliance with the relevant requirements.

The updated Section 2.7 therefore provides greater clarity on the available refund scenarios, particularly in relation to re-exports, Excise overpayments and destruction of non-consumable Excise goods.

📑 Read the updated Bahrain Excise Guide here 👇 :

https://lnkd.in/dQuywkp5