The Imports and Exports VAT Guide (Version 1.5, February 2019, updated 11 March 2026) is issued by the National Bureau for Revenue (NBR) of Bahrain and sets out the general principles applying to cross-border supplies. It defines an import of goods, identifies the place of import, and explains that imports are subject to VAT at the standard rate of 10% unless a specific exemption applies, with the importer of record liable and the taxable amount based on the customs value plus duties, excise and related costs. It covers payment through Bahrain Customs Affairs, deferral of import VAT, deposits on temporary imports, clearing agent documentation and input VAT recovery. It also explains zero-rated exports of goods, the 90-day shipment and evidence conditions, the reverse charge mechanism on imported services, and the four conditions for zero-rating exported services.