Omani Customs Import and Export Taxes

Summary:

The following introduces Oman’s customs duties, value-added tax, and consumption tax, which can help you better complete international trade and import and export of goods.

[Overview]
Whether individuals or business entities are engaged in the import of goods in Oman, they must pay import duties and other taxes. All import duties and taxes are calculated based on the value of the goods, that is, the CIF price.

[Tariffs]
Oman is a member of the GCC Customs Union. According to the "Unified Customs Law of the GCC Member States", Oman imposes a tariff of 5% of the CIF value on goods imported from outside the GCC member states (subject to free trade agreements). Some duty-free goods, goods subject to protective tariffs, and restricted or prohibited imports are excluded.

[Value Added Tax]
From April 2021, Oman will impose a value-added tax. Unless the VAT decree stipulates the use of VAT exemption or zero tax rate, any form of sale of goods or services or import of goods or services will be subject to a 5% value-added tax on the value of the goods or services.

[Consumption Tax]
From June 15, 2019, Oman imposed consumption tax on some "unhealthy" products, mainly including energy drinks, pork, tobacco, and alcoholic products, with a tax rate of 100%.