01
Document overview
Adds a new Article 3 bis to Decision 112/2019: eight listed tariff headings for products prepared to assist cessation of tobacco use, including smoking, are not treated as excise goods and are not subject to excise tax.
02
Scope and exclusions
Applies to
Applies only where a product both meets the tobacco-cessation description and falls within one of the eight customs codes listed in the decision's schedule.
Limitations and exclusions
Does not create a general exemption for nicotine, tobacco or other goods and does not displace customs classification, registration, medical, import or other mandatory requirements.
04
Official source
Tax Authority Decision 192/2026 · amends Decision 112/2019 · effective on the day after publication in the Official Gazette · Oman Tax Authority / Ministry of Justice and Legal Affairs
September 13, 2026
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