Bahrain's National Bureau for Revenue (NBR) has published Imports and Exports VAT Guide (Version 1.4), dated 19 August 2025. The guide explains how VAT applies to the import and export of goods and services under Bahrain's VAT system, including:

• What counts as an import or export for VAT purposes;
• Where and when VAT liability arises;
• How VAT is calculated, paid, and recovered;
• How cross-borde…