The following goods are exempt from tax: 1. Excise goods supplied to diplomatic and consular missions and international organisations, and to heads and members of diplomatic and consular corps accredited to the Sultanate, subject to reciprocity. 2. Excise goods accompanying travellers arriving in the Sultanate, provided they satisfy the conditions and controls in the Unified Customs Law and are not of a commercial nature.
Interpretation and application must be checked against the official Arabic text and the current version.