laws

The given law, Bahrain Decision No. 2/2022, pertains to the implementation of the Law of Special Mark on Selective Commodities (Cigarettes) in Bahrain. It references several relevant laws and regulations, including Bahrain Law No. 39/2017 ratifying the Unified Agreement on Excise Tax for the Cooperation Council for the Arab States of the Gulf, Bahrain Law No. 40/2017 on the Excise Tax, and the Implementing Regulation of Bahrain Law No. 40/2017 on the Excise Tax. According to Article 1 of the law, entities registered for excise tax purposes can apply for the purchase of special marks for selective commodities (specifically cigarettes) through an approved electronic system starting from March 11, 2022. Article 2, as amended by Bahrain Decision No. 3/2022, states that importation of selective commodities (cigarettes) into Bahrain without a valid and activated special mark will be prohibited from July 17, 2022. This provision takes into account the exemptions from excise tax mentioned in the law and its implementing regulation. Similarly, Article 3, also amended by Bahrain Decision No. 3/2022, prohibits the possession, circulation, supply, or sale of selective commodities (cigarettes) without a valid and activated special mark from October 16, 2022. The law further emphasizes that all competent authorities must implement the provisions outlined in the decision. The law was issued on 7 Sha'ban 1443 H (corresponding to March 10, 2022) by the CEO of the National Revenue Authority, Rana Ibrahim Faqihi. It was published in the Official Gazette of the Kingdom of Bahrain, Issue no. 3592, dated March 10, 2022.