Bahrain Updates Guidance on Excise in Relation to Refunds for Re-Exports

Bahrain's National Bureau for Revenue (NBR) has published Excise Guide Version 1.2, which is dated 6 October 2026. The guide provides:

• An overview of the Excise rules and procedures in Bahrain and, if required, how to comply with them; and
• The necessary background and guidance to help in determining how an activity is treated for Excise purposes.

The main update concerns the refund of excise paid in relation to re-exports. As explained in Section 2.7 of the guide, excise paid on excise go…