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…