Frequently Asked Questions on VAT

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How are the components of supply determined for imports?

The place, value, and time of supply for the importation of goods is determined by the Common Customs Law. Here’s how the three components of supply are determined for the importation of goods:

Place of Importation: The place of importation shall be the Kingdom in the following two cases:

If the first point of entry of the goods into the GCC is the Kingdom of Bahrain.

If goods under customs duty suspension are released from the Kingdom of Bahrain, then the place of importation shall be the Kingdom of Bahrain.

Time of Importation: For all goods that require customs duty to be paid, the time of supply of importation will be the date on which the customs duties are due.

Value of Importation: The value of the goods that are imported into the Kingdom of Bahrain is equal to the customs value that has been determined by the Common Customs Law, plus excise taxes, customs, and other duties, excluding VAT.

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