01
Document overview
Governs excise on specified goods, registration, tax points, value, markings, warehousing, returns and payment.
02
Scope and exclusions
Applies to
Applies to import, production and other dealings in goods designated as excisable.
Limitations and exclusions
Rate and classification depend on the product and current decisions; VAT and customs rules apply separately.
03
On-site text
No article-level full text or translation is yet published. This record does not replace the official Arabic text.
04
Publication status
Source and translation status
Oman Tax Authority. A bibliographic record and independent editorial overview are published in four languages; no article-level text is yet hosted.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · September 13, 2026
Republication status
The regulator material is used as a primary source for independent commentary; its text, layout and graphics are not copied.
Change history
September 13, 2026: source located; the record, scope and exclusions were added to the index.
06
Official primary source
Royal Decree 23/2019 · Chairman Decision 51/2020 · Oman Tax Authority
The regulator material is used as a primary source for independent commentary; its text, layout and graphics are not copied.
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