CUSTOMS DUTIES: GEORGIA TO BAHRAIN

Overview of Customs Duties from Georgia to Bahrain

When exporting goods from Georgia to Bahrain, exporters must navigate Bahrain's customs framework, which is governed by the GCC Unified Customs Union agreement. Bahrain applies a standardized tariff schedule to imports from non-GCC countries, including Georgia. Understanding these regulations, required documentation, and applicable duty rates is essential for successful trade operations between these two countries.

Bahrain's customs authority implements duties based on the Unified GCC Customs Tariff established in 2017. Most commodities from countries outside the GCC, including Georgia, are subject to a standard 5% import duty, with notable exceptions for specific product categories such as tobacco and alcoholic beverages, which face significantly higher duty rates.

General Duty Rates for Imports into Bahrain

Product Category	Duty Rate	Notes
General Commodities (Non-GCC origin)	5%	Standard rate applied to most goods from Georgia
Tobacco Products	100%	High protective duty on tobacco imports
Alcoholic Beverages	125%	Highest duty rate; restricted imports
Raw Materials (for re-export)	Duty Free	If final products are exported from Bahrain
Semi-manufactured Goods (for re-export)	Duty Free	If final products are exported from Bahrain
Development Project Imports	Duty Free	Excluding spare parts
Transshipments	Duty Free	Goods in transit through Bahrain

Required Documentation

• Customs Declaration: A detailed customs declaration for statistical purposes, prepared manually or by computer, must be submitted at the customs entry point
• Commercial Invoice: Original invoices are mandatory and must clearly detail the correct value and origin of the goods
• Certificate of Origin: Documentation proving the country of origin of the goods
• Packing List: Detailed list of all items, quantities, and weights
• Bill of Lading or Airway Bill: Shipping documentation proving transport details
• Proof of Payment: Evidence that customs duties have been paid at the first single-entry point if goods are entering the GCC region
• Product-Specific Documentation: Certificates, permits, or licenses as required by product category

Important Regulations

• GCC Customs Union Treatment: Bahrain applies the Unified GCC Customs Tariff established in January 2017. Goods imported from non-GCC countries like Georgia are subject to standard tariff schedules
• Customs Authority Endorsements: The importer must ensure that customs authorities have made necessary endorsements justifying the entry and exit of goods based on the statistical declaration
• Duty Collection at Final Destination: If an importer fails to provide proof that customs duties were paid at the first single-entry point, the customs authority at the final destination (Bahrain) will collect the duties
• Selective Tax Agreement: In February 2017, Bahrain ratified the Unified Selective Tax Agreement for GCC States, which imposes additional taxes on goods harmful to human health, the environment, and luxury goods. Tax rates are determined by the GCC Committee for Financial and Economic Cooperation
• Prohibited and Restricted Items: Certain products may be prohibited or restricted; verify specific product restrictions with Bahraini customs authorities before shipment

Trade Agreements

GCC Unified Customs Union: Bahrain is a member of the GCC Unified Customs Union, which establishes common external tariffs for member states. This agreement eliminated tariffs on 426 listed items (primarily food and medical products) for intra-GCC trade but applies standard duties to imports from non-member countries like Georgia.

Note on U.S.-Bahrain FTA: While Bahrain maintains a Free Trade Agreement with the United States providing duty-free treatment on most industrial and consumer products, this agreement does not apply to exports from Georgia. Georgian exporters should apply the standard 5% duty rate for most commodities unless goods qualify for specific exemptions outlined above.

For product-specific duty rates or clarification on your particular goods, consult with Bahraini customs authorities or engage a licensed customs broker in Bahrain to ensure compliance and optimize your import strategy.