Tariffs and regulations
Tariffs and non-tariff barriers
A customs duty of five per cent is generally levied on imported goods. However, there are a number of exempt categories, such as consumer goods and foodstuffs. Goods produced within the Gulf Cooperation Council (GCC) are typically duty free.
Single-column tariff. Duties are ad valorem assessed on the cost and freight (C&F) value (Incoterms 1990). The GCC unified rate of five per cent applies to most imports, exceptions include:
- alcoholic beverages and pork products – 100 per cent
- bananas and potatoes – 25 per cent
- pipes and dates – 20 per cent
- cement – 50 per cent
- paints and polyurethane products – 15 per cent.
A specified list of items are exempt from duty, including basic foods, such as:
- edible vegetables and fruits
- rice and sugar
- printed matter
- machinery for agricultural purposes and government purchases.
For more information, visit Director General of Customs, Royal Oman Police.
Special licences are required for certain classes of goods e.g. alcohol, firearms, narcotics and explosives. The licences are issued by the Oman Chamber of Commerce. Importing agents must hold a general licence authorising the agent to carry out import transactions.
Other general information:
- Only registered traders may import automobiles, machinery and electronics.
- A number of items are prohibited for health and security reasons. Special regulations apply to cigarettes and items intended for re-export.
- Some essential goods are subject to price control.
- In order to protect domestic producers, seasonal bans are placed on the import of certain fruits and vegetables which are grown locally.
- Imports from Israel are prohibited.
Product certification, labelling and packaging
Outer cases should bear consignee's mark and port mark and should also be numbered (to accord with packing list) unless their contents are such that they can be otherwise readily identified.
Arabic or bilingual English/Arabic language labels or stickers are required for all food products. Production and expiry dates are required to be on all “original” food labels.
Labels should show:
- date of manufacture (in embossed letters)
- date of packaging
- expiry date (in embossed letters)
- place of manufacture
- type of food (including ingredients).
All consignments of foods must be accompanied by a certificate attesting to freedom from contamination.
Carbonated beverages and cigarettes are subject to specific labelling requirements.
Packing should be strong and should guard against extreme heat in summer, humidity in winter and possible storage in the open.
Plants and plant products are prohibited as packing materials.
An international phytosanitary certificate, issued by the Australian Quarantine and Inspection Service, Commonwealth Department of Agriculture, Fisheries and Forestry or the relevant state department of agriculture attesting to freedom from contamination, must accompany all fresh food consignments.
Health certification, issued by the appropriate authorities in the country of origin must accompany shipments of plants and their products (including fruit and vegetables) and animals and their products.
The following are required for clearance of imported goods:
- an accredited copy of commercial registration and an activity form or permission for importing if such a form doesn’t exist.
- a valid copy of the affiliation certificate to Oman Chamber of Industry and Commerce (OCIC).
- a valid certificate from the manufacturer.
- a valid quotation list.
- packing lists.
- bill of lading at sea and air custom offices only.
- a manifest of the shipment (a document which contains a detailed description of the cargo).
- a permission of deliverance from the shipping agent.
- a comprehensive valid written authorisation from the person in charge for custom clearance.
- filling in the import statement and the form of clearing and classifying the goods according to the operating system along with other required documents which should be submitted To Whom It May Concern.
- in case there is an absence of a valid purchase invoice or a valid certificate from the manufacturer, the clearance will cost R.O 20 paid in cash. This money could be reimbursed if the required documents are submitted within 90 days from the date of payment.
- providing an approval from the authority in charge for the restricted goods only.
- paying the required taxes and custom fees for the total value of the shipment including cargo and insurance (CIF).
(Source: Royal Oman Police Customs Directorate (ROP Customs) website).
All imports into Oman above RO 1,000 must be accompanied by: an accredited copy of commercial registration; a copy of the affiliation certificate to the Oman Chamber of Commerce and Industry (OCCI); a commercial invoice, a bill of lading or airway bill; the relevant certificate or permit for restricted imports (section 3.2.6); and a certificate of origin for preferential imports Commercial invoice.
The original commercial invoice must be submitted for legalisation. The invoice should contain an accurate description of goods, including weight, quantities and values. The determination of the true value is important to facilitate customs taxation. The invoice should contain a signed statement that it is true and correct and certified by the appropriate chamber of commerce.
Certificate of origin
The certificate of origin must be certified by the appropriate chamber of commerce and legalised.
Bill of lading
The original of bill of lading (or airway bill) must be submitted for legalisation certification with the other documents. There are no regulations specifying the form or number of bills of lading required for any particular shipment. A bill of lading usually shows:
- name of the shipper
- name and address of the consignee
- port of destination
- description of goods
- listing of the freight and other charges
- full number of bills of lading and date
- signature of the carrier's official acknowledging receipt on board of the goods for shipment.
The information should correspond to that shown on the invoices and the packages. The airway bill replaces the bill of lading on air cargo shipments.
Not compulsory, but facilitates clearance.
Public health requirements
Imports of plants and plant products require the prior approval of the Oman Agricultural Quarantine.
Live plants may not be imported in natural soil, including sand. Peat moss or a synthetic medium is acceptable.
Foodstuffs are usually subject to inspection by the Oman Customs authorities.
The Ministry of Agriculture, Fisheries, Petroleum and Minerals are responsible for the import of animals and animal products. Importers must provide this ministry with health certificates, issued by an approved authority in the country of origin. In Australia, this authority is usually the Australian Quarantine and Inspection Service (AQIS) or the relevant state department of agriculture.
The importation of sheep and goats is prohibited unless prior written permission has been obtained from the Directorate - General of the Ministry of Agriculture, Fisheries, Petroleum and Minerals.
Shipments are subject to inspection on arrival.
Follow importer's instructions.
Weights and measures
The metric system.