Accompanied personal effects and gifts of a value not exceeding three hundred Bahraini Dinars, are exempted from customs duties. However, this exemption is subject to the following conditions:

1.  The effects and gifts are personal and not in commercial quantities.
2.  A passenger is not a frequent visitor of the customs department or a dealer in the materials found in his/her possession.
3.  In respect of cigarettes, exemption will apply to 400 cigarettes only.

Other Procedures 

1.  Subject to the rules and regulations pertaining to the prevention and restriction of commodities, arriving passengers may bring in personal equipment and other dutiable items under the Temporary Importation System for a period of six months, which is extendable. It is provided that a financial deposit be paid which may be recovered on the exportation of such equipment and items under the supervision of the customs.
2.  Subject to the rules and regulations pertaining to the prevention and restriction of commodities, the customs may take control (seize) of dutiable personal equipment and goods of passengers who do not wish to use or consume such items in Bahrain until they depart the country within a period not exceeding three months. Also, at the request of a passenger, the customs may transfer such dutiable equipment and goods to another customs outlet for exportation under the transit system.
3.  In order to accelerate the passage of arriving passengers, Bahrain Customs have introduced the green and red channel system, which is used as follows:

The Green Channel :

This channel is used by the passengers with undutiable personal effects and gifts, provided that such items are not subject to the rules and regulations of prevention or restriction.

The Red Channel :

This channel is used by the passengers with dutiable gifts and goods or subject to the rules and regulations of prevention or restriction.