Terms and conditions for import of commodities to Oman

The following terms and conditions shall be met by importers:

1. The importer should be an establishment owned by Omani citizens, only or a company established in accordance with the prevailing laws of the Sultanate of Oman.
2. If the company has non-Omani partners, the share of Omani citizens in its capital should not be less than 51%.
3. The place of business or head office of the company/establishment should be in Oman.
4. The company/establishment should be registered with the Commercial Registry at the Ministry of Commerce and Industry and a member of Oman Chamber of Commerce and Industry.
5. Importation should be one of the activities of the company/establishment.
6. The imported commodity should be one of the goods allowed to be imported by the company/establishment as per the importation form issued by the Ministry of Commerce and Industry.
7. The importer should provide spare parts and maintenance in case of commodities that require them.
8. The country of origin of all commodities imported into Oman should be written on them. If they were foodstuff, all details should be written in Arabic (such as the contents, country of origin, date of production and expiry, volume or weight).
9. The imported commodities should not be among those prohibited because of not conforming to the standard specifications applied in Oman, or those totally barred from importing, or those require prior approval from competent authorities, such as arms and ammunition, alcoholic beverages, currencies, narcotics, etc.) 
10. The imported goods should be accompanied by documents proving their origin, type and nature.

Custom Duties in Oman

The Custom Law of Oman was issued in 1978 fixing the custom tariff, which was subsequently amended several times, the last of which was on 13.12.1999, based on a decision of the Minister of National Economy. 

The custom tariff is as follows: 

I. All commodities imported to Oman are subject to custom duties at the rate of 5% of their value, except the items for which higher custom duties are charged as shown below.

II. Exempted Commodities:

1. Edible live animals
2. Meat and internal organs of all edible animals, fresh, chilled or frozen. (Except pork)
3. All types of milk, i.e. sweetened, pasteurized and powdered, excluding flavoured milk
4. Ghee
5. Seeds
6. Seedlings
7. Fresh vegetables
8. Cement
9. Fresh fruit excluding dates and bananas
10. Tea
11. Rice, wheat, barley and maize
12. Cooking fats and oils of all types, excluding synthetic fat and lard.
13. Sugar
14. Petroleum refined products
15. Agricultural pesticides
16. All types of printed books: newspapers, magazines, periodicals, maps, plans and engineering drawings.
17. Farming equipment
18. Legal currencies
19. Gold bars and coins
20. Animal feed
21. Government imports
22. Goods produced in GCC states, provided that the concerned industrial unit is qualified under the qualification number and accompanied by a Certificate of Origin issued by the competent authorities.

III. Goods subject to protective duties:

1. Dried lemon: 100%
2. Dates and dried dates: 20%
3. Fresh banana: 25%

IV. Goods with high custom duties:

1. Special types of meats and meat products (pork): 100%
2. Alcoholic beverages of all kinds: 100%
3. Tobacco and tobacco products: 100%. The minimum custom duty payable is shown below: