Procedure · Supreme Court of Oman

Customs information and access to customs documents

Owners of goods and their representatives may request customs information, while third parties and courts are subject to specific access conditions.

CourtSupreme Court of Oman
DivisionCommercial Department
Challenge№ 1080/2020
Session dateDecember 7, 2021
Material formatPublished legal principle

01

Legal issue

Owners of goods and their representatives may request customs information, while third parties and courts are subject to specific access conditions.

02

Published principle

The Arabic text published by the Supreme Court is the primary source. The English translation was published by the Technical Bureau; Russian and Chinese are unofficial Smart Global Capital editorial translations.

This is a published legal principle—an extract selected by the Supreme Court of Oman Technical Bureau—not the full text of the judgment.

According to Article 51 of the GCC Unified Customs Law, as implemented by Royal Decree No. 67/2003, owners of goods or their representatives shall be entitled to access customs information and documents upon submission of a request to the Directorate General of Customs. However, third parties shall not be entitled to such access unless they are judicial or official bodies with the authority to request such information when the interest so requires. Courts may not request access to such information unless they are adjudicating a dispute between two parties, where the Directorate General of Customs is not a party, and a resolution of the dispute necessitates the disclosure of such information and documents.

03

Applicability

The principle interprets access under Article 51 and does not displace confidentiality, procedural requirements or restrictions in other instruments. Check the current GCC Unified Customs Law and Oman Customs procedures before relying on it.

04

Related instruments

  • GCC Unified Customs Law
  • Royal Decree No. 67/2003

05

Official source

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