Executive Regulation of the Excise Tax Law — Article 45
Chapter Eight · Tax Return and Records
An importer is exempt from filing a Tax Return only if:
1. Its activity is limited to importation.
2. It is not licensed to establish a Tax Warehouse.
3. The value of imported goods does not exceed OMR 5,000 during the Tax Period.
Interpretation and application must be checked against the official Arabic text and the current version.
