Journal · Guides

Does Bahrain charge customs duty or VAT on an original painting imported from Brazil?

The pages read state no Bahraini duty rate specific to paintings. They give a 5% import duty on most goods from outside the GCC and a 10% standard VAT rate, which Bahrain Customs Affairs adds up as 15% total taxes. An original painting falls under Harmonized System heading 9701; its rate is read from the tariff at declaration.

Quartz Seam (98 x 152 cm), mixed media with acrylic and imitation gold leaf (metallic leaf) on canvas, centred on the long wall of a villa majlis above a continuous run of seating — Alyne Perfeito, Perfeito Studio — Quartz Seam (98 × 152 cm) on the long wall of a villa majlis. Digital visualisation, for illustration only. Perfeito Studio

What does Bahrain charge on an imported painting?

Quartz Seam (Terra & Ether, 2026) measures 98 x 152 cm, mixed media with acrylic and imitation gold leaf (metallic leaf) on canvas. The pigment is laid thick enough to carry its own relief and is bounded rather than blended, and thin seams of metallic leaf mark where one field meets the next. On a customs declaration the same object becomes a few lines of text, and what counts at the border is the classification and the rate attached to it.

Bahrain is one of the six GCC states. The GCC Common Customs Law, which Bahrain Customs Affairs hosts on its website, provides that imported goods are subject to the duties in the customs tariff and the other applicable fees unless an exemption applies (Article 9), and that a duty rate can be ad valorem, a percentage of the value, or specific, an amount per unit, or both (Article 10). The English text is for reference only; the Arabic text is the authentic one. Bahrain Customs Affairs' FAQ says the same for sea ports: all goods are subject to duties under the unified customs tariff table unless exempted.

The US International Trade Administration's Country Commercial Guide for Bahrain (last published 1 December 2025) states that Bahrain applies a 5% import duty to most commodities from outside the GCC, and its tariff table lists 5% for all other commodities except tobacco and alcoholic beverages. The guide does not mention works of art. Bahrain's own tariff line for heading 9701 was not among the pages read, so this page states no painting-specific rate.

For an original painting the international heading is 9701. In the World Customs Organization nomenclature (the 2007 edition read), heading 97.01 covers paintings, drawings and pastels executed entirely by hand, other than certain drawings and hand-painted manufactured articles. Chapter 97 Note 5 provides that a frame is classified with the painting only if it is of a kind and value normal to it; a frame that is not is classified separately.

A percentage duty needs a value to apply to. The Rules of Implementation of the GCC law (the 2008 English edition read) take the price actually paid or payable as the starting point and list, among the additions, the cost of transport to the port or place of importation and the loading, unloading, handling and insurance costs up to that point. Freight and transit insurance to Bahrain therefore sit inside the value on which a percentage rate is calculated.

Works cited in this text

Is there VAT on a painting imported into Bahrain?

Yes, VAT is collected on imports. The National Bureau for Revenue (NBR) states in its VAT FAQs that VAT is collected on supplies of goods and services and on imports into Bahrain. It was introduced on 1 January 2019 at 5%, and the standard rate has been 10% since 1 January 2022. The same FAQs state that Customs Affairs is responsible for collecting VAT on imported goods where VAT is due at the time of importation. Bahrain Customs Affairs' own FAQ answers the question of what customs costs after VAT with one line: total taxes 15%, being 5% customs tax and 10% value added tax. The pages read do not say on which base the two percentages are applied.

NBR's VAT Treatments and Policies list is the page to read for exceptions. In its import and export row, imports are zero-rated for basic food items and for medicines and medical equipment approved by the National Health Regulatory Authority, and exempt for equipment used by persons with special needs and for the used personal belongings of Bahraini citizens living abroad and foreigners coming to reside in Bahrain for the first time. Works of art are not named in that row. Artwork appears once in the list, in the table for new-building construction, among fixtures not permanently affixed to a building that can be removed without damage, at the standard 10% rate; that row concerns supplies inside the building trade, not imports, so it is not a ruling on a painting crossing the border. NBR describes the list as general guidance that is not legally binding.

On these pages the general 10% rate is the starting point. Whether a particular painting is treated differently is a question for the clearing agent or for NBR, close to the shipping date.

Which documents should travel with the painting?

Bahrain Customs Affairs' page on importing goods for personal use lists the documents required to complete clearing as purchase invoices and, except at land ports, a bill of lading. Its page on online shopping says a simplified customs declaration must be prepared in the customs clearance system, OFOQ, when the value of the goods exceeds BD 300 or when the goods are restricted, and lists a purchase invoice and a shipping policy as the requirements, in the page's own wording. The threshold is set in Bahraini dinars, so a buyer converts the invoice value at the rate of the day. The page on prohibited and restricted goods was not read for this guide, so whether a painting needs any permit is for the clearing agent to confirm.

The GCC Common Customs Law is explicit on the invoice. Any customs declaration is accompanied by a detailed original invoice (Article 27), although the director general or his representative may allow clearance without the authenticated originals against an undertaking to produce them within 90 days. Customs may also require contracts, correspondence and other documents without accepting everything they state, and may request an Arabic translation of an invoice issued in a foreign language. Imported goods are subject to proof of origin under the rules of origin in force (Article 25). The US guide's page on import requirements and documentation (last published 1 December 2025) names only the customs bill of entry and does not list a certificate of origin or a packing list, so what a given consignment needs is for the clearing agent to confirm.

Each acquisition from Perfeito Studio includes a fiscal invoice or official receipt and a signed Certificate of Authenticity with the technical record and Archive ID. The difference between the two papers is explained in invoice versus certificate of authenticity for customs, and a pro forma invoice, the document that can precede the sale, in what a pro forma invoice is for an art purchase.

Detail of Quartz Seam: flakes of imitation gold leaf (metallic leaf) on a charcoal ground of thick, textured pigment over the canvas weave — Alyne Perfeito, Perfeito Studio — Detail of Quartz Seam: flakes of imitation gold leaf (metallic leaf) on the charcoal passage of the canvas.

Who declares the painting, and who pays when it arrives?

Bahrain Customs Affairs states that the import declaration is completed electronically by the importer, the importer's representative or an authorised customs broker, and that the documents, the bill of lading and the invoice, go to the customs office. The US guide says importers or their local agents complete the customs bill of entry and recommends a registered, licensed clearing agent. Customs Affairs also states that its Air Cargo Department prepares the customs declaration free of charge for importers when the owner of the shipment is present in person.

If the painting arrives by express courier or by mail, the FAQ describes another route: dutiable parcels are cleared by a customs officer at the mail sorting compound in Hidd, the recipient is notified, must attend in person or be represented, and all customs duties must be paid before the parcel is released. Which route applies to a crated painting depends on the carrier chosen.

Who bears the cost between buyer and seller is a matter of the sale terms; the term for a seller prepaying duty is explained in what delivered duty paid means for art. Perfeito Studio's stated terms are that shipping is paid by the buyer, as are any import duties or taxes in the destination country, and that international shipping is quoted per destination. The same terms are set out for the neighbouring Emirates in importing an original painting from Brazil into the UAE, and the role of the intermediary in what a customs broker does when art crosses a border.

This text is informational and is not tax or customs advice.

For those acquiring a work for a Bahraini home

Scale. Quartz Seam is vertical, 98 x 152 cm. In the visualisation at the top of this page it hangs at the centre of a long wall above a continuous run of seating, with clear wall on either side. Amber Strata (150 x 100 cm, 2026) is horizontal, as the visualisation below shows over a king bed; Celestial Plan (50 x 70 cm, 2025) is the smaller of the three.

Light and distance. In the studio's experience, imitation gold leaf (metallic leaf) shows most when light crosses it at an angle, for instance from a cove or a window to the side. From across the room the seams read as fine lines; the relief appears from close, as in the detail above. The metallic leaf on the works that carry it is sealed with a spray sealant.

Documents. Every acquisition is direct from the artist and includes the original, unique painting; a signed Certificate of Authenticity with the full technical record and Archive ID; a fiscal invoice or official receipt; an Artwork Acquisition Agreement; an artist dossier; conservation guidance; and professional packaging. Quartz Seam is listed at R$ 6,700 on its page, Amber Strata at R$ 6,700 and Celestial Plan at R$ 2,700.

Shipping. The studio ships within Brazil and internationally, so a delivery to Bahrain is quoted on request, per destination, by message with the work and the delivery city. Professional packaging is included, transit insurance is available, and shipping and any import duties or taxes are paid by the buyer. For buyers outside Brasília, additional detail photographs and video of a specific work are available on request. See the shipping page.

Amber Strata (150 x 100 cm), mixed media with acrylic on canvas, horizontal above the headboard of a king bed in a bedroom of warm taupe walls — Alyne Perfeito, Perfeito Studio — Amber Strata (150 × 100 cm) above a king bed in a bedroom. Digital visualisation, for illustration only.

From the studio

For customs, a painting has to be described in plain terms, and the medium line of Quartz Seam is exact: mixed media with acrylic and imitation gold leaf (metallic leaf) on canvas. That is the wording on the work's page, and each certificate carries the work's technical record, so the paper that travels with the work and the object in the crate describe the same thing. The seams that look gold from across a room are metallic leaf, sealed with a spray sealant, laid over pigment thick enough to carry its own relief.

Alyne Perfeito is a Brazilian visual artist and trained architect based in Brasília. Her current body of work, painted between 2025 and 2026, is organised in six series, and each painting is unique, signed and photographed in detail before it leaves the studio.

Frequently asked

Does Bahrain charge customs duty on an original painting?

The pages read give no rate specific to paintings. The US International Trade Administration's guide (last published 1 December 2025) states a 5% duty on most commodities from outside the GCC and does not mention works of art, and Bahrain Customs Affairs states that goods are subject to duties under the unified tariff unless exempted. An original painting falls under heading 9701, so the rate is read from Bahrain's tariff at declaration.

Is there VAT on a painting imported into Bahrain?

Yes, VAT is collected on imports. The National Bureau for Revenue states that the standard rate has been 10% since 1 January 2022, and that Customs Affairs collects VAT on imported goods where it is due at importation. Its list of treatments does not name works of art among the zero-rated or exempt imports. Bahrain Customs Affairs gives total taxes of 15%, being 5% customs and 10% VAT.

Which documents should travel with the painting?

Bahrain Customs Affairs lists purchase invoices and a bill of lading for goods imported for personal use, and a purchase invoice and a shipping policy for online purchases. The GCC Common Customs Law requires a detailed original invoice with each declaration and lets customs request an Arabic translation of a foreign-language invoice. Perfeito Studio's package includes a fiscal invoice or official receipt and a signed Certificate of Authenticity with the Archive ID.

Who pays the duty and taxes when the painting arrives?

Perfeito Studio's stated terms are that shipping is paid by the buyer, as are any import duties or taxes in the destination country. On the Bahraini side, the declaration is made by the importer, a representative or an authorised customs broker, and duties on a dutiable parcel must be paid before release. How these roles are filled in a given purchase is arranged between buyer, broker and carrier.

Can the studio ship a large painting to Bahrain?

The studio ships within Brazil and internationally. International shipping is quoted per destination on request: message the studio with the work and the delivery city. Professional packaging is included and transit insurance is available. Quartz Seam, for example, measures 98 x 152 cm. Additional detail photographs and video of a specific work are available on request for buyers who cannot see it in Brasília.

Ships worldwide from Brasília, Brazil. Professional packaging included, insured transit available; shipping is quoted per destination. How it works →

Ask the studio about shipping to Bahrain

Message Alyne on WhatsApp with the work you have in mind and your delivery city. International shipping is quoted per destination.

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