Bahrain's National Bureau for Revenue (NBR) has published an updated List of Zero-rated Basic Food Items. The list contains 118 food items in the following main categories:

• Meat and fish;
• Vegetables and fruits;
• Coffee, tea, cardamom;
• Cereal/grains;
• Sugar;
• Food preparations for children;
• Dairy and its derivatives;
• Water;
• Salt;
• Olive oil and its fractions, whether or not refined, but not chemic…