Oman Customs Import and Export Policy

Customs Management Rules and Regulations

Documents to be submitted for customs declaration include: commercial invoice, certificate of origin, packing list. The import of certain products requires special permission from relevant departments. These products include: agricultural products, food, publications, films and audio-visual products, medicines, weapons and defense equipment, etc. Goods entering Oman must provide a certificate of origin. Oman, like other Arab countries, prohibits the import of products originating from Israel. Any sea, land, and air exit points in the Gulf countries that are connected to the outside world are regarded as entry points for foreign products entering the Gulf countries. Oman complies with the "Unified Customs Law of the GCC Member States" and formulated an import tariff table in 1978. Since then, the import tariff has been adjusted many times.

Tax payable

The sales of imported goods are determined in the following manner: (1) The sales of imported goods are the customs duty-paid value stipulated in the "Unified Customs Law" plus other taxes. (2) For goods temporarily exported outside the GCC region for manufacturing or repair, according to the "Unified Customs Law", the tax should be calculated based on the increased value when these goods are re-imported. 4. The taxation of goods and sales in special economic zones will be temporarily treated as customs deferral cases, and the specific provisions will be announced in the VAT implementation rules.