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: