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Excise tax · Regulatory layer

Types, Values and Rates of Excise Goods

Determines excise-goods categories, values and rates under the Excise Tax Law. Decision 192/2026 added a targeted exclusion for eight tariff headings covering tobacco-cessation products and is covered in a separate record.

Material typeTax Authority Chairman Decision
Legal branchExcise tax
Legal layerRegulatory layer
Source languageOfficial Arabic text; selected English materials are available on the portal
Review dateSeptember 13, 2026

01

Document overview

Determines excise-goods categories, values and rates under the Excise Tax Law. Decision 192/2026 added a targeted exclusion for eight tariff headings covering tobacco-cessation products and is covered in a separate record.

02

Scope and exclusions

Applies to

Applies to production, import, holding and release of goods expressly within the current excise perimeter.

Limitations and exclusions

Classification, base and rate may depend on composition and later decisions; the current version and product evidence must be checked before calculation.

04

Official source

Tax Authority Decision 112/2019 · amended by Decision 192/2026 · Oman Tax Authority

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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