What is the point of entry?

VAT is imposed on all imported goods at their point of entry into GCC territory. There are two types of point of entry:

First Point of Entry - The first place that the goods enter GCC territory will be marked as the first point of entry.

For example, if the goods are being transported to the UAE, but enter the Kingdom of Bahrain first, the first point of entry will be the Kingdom of Bahrain.

Final Destination Point of Entry - This is the final place that the goods enter, that is under GCC territory.

For example, if the goods are being transported to India, but the goods were last seen under GCC territory in the Kingdom of Bahrain, the final destination point of entry will be the Kingdom of Bahrain.