Article 21 - General provisions for Import of Goods

A. Goods shall not be considered as Goods imported into the Kingdom in the following cases:

1. Where these Goods are under a Tax customs duty suspension regime in accordance with the Customs Law for the Cooperation Council for the Arab States of the Gulf, provided that a financial guarantee or cash deposit equivalent to the value of Tax due has been provided in the following cases:

a) Goods placed in a customs warehouse
b) Temporary importation
c) Goods in transit
d) Imported Goods for the purpose of re-exporting by the same Person.

2. The financial guarantee referred to in Clause 1 of this Article shall have the following requirements:

a) Its value shall be equivalent to the value of Tax due.

b) It shall be issued by a bank licensed by the Central Bank of Bahrain either in the form of an unconditional or unrestricted letter of guarantee or as a payable and certified cheque.

c) It shall be valid for the entire period during which the Goods are placed under one of the customs duty suspension regimes.

d) The Importer shall renew it at the end of its validity period if the Goods have not been released from the customs duty suspension regime.

B. Where a Person imports Goods into the Kingdom through another Implementing State, Tax will not be due at import, if it is evident that the Tax due has been paid in that other Implementing State. The Importer shall declare to the Bureau the value of the Tax paid in the other Implementing State and submit documents evidencing such payment.