01
Document overview
Sets the issue or renewal fee for a tax-warehouse establishment licence by reference to the bank guarantee: OMR 500 below OMR 50,000; OMR 1,000 from 50,000 to 100,000; OMR 2,000 from 100,001 to 500,000; OMR 3,000 from 500,001 to 1,000,000; and OMR 5,000 above OMR 1,000,000.
02
Scope and exclusions
Applies to
Applies to the fee payable before determination of an application to issue or renew a tax-warehouse licence under the excise regime of Royal Decree 23/2019 and Executive Regulation 51/2020.
Limitations and exclusions
Payment does not grant a licence. The decision does not determine applicant eligibility, the required guarantee amount, or operational, storage, excise or customs conditions. It contains only a general repeal of conflicting provisions and names no specific repealed instrument; the current tariff and later changes must be checked before filing.
03
Article-level text
Decision 339/2021 · Tax-warehouse licence
The fee for issuing or renewing a licence to establish a tax warehouse shall be determined by the value of the bank guarantee submitted by the applicant before the application for issue or renewal is decided, according to the following schedule: Bank guarantee in Omani rials — fee in Omani rials: Below OMR 50,000 — OMR 500. OMR 50,000 to OMR 100,000 — OMR 1,000. OMR 100,001 to OMR 500,000 — OMR 2,000. OMR 500,001 to OMR 1,000,000 — OMR 3,000. Above OMR 1,000,000 — OMR 5,000.
Decision 339/2021 · Tax-warehouse licence
Anything that contravenes this Decision or conflicts with its provisions is repealed.
Decision 339/2021 · Tax-warehouse licence
This Decision shall be published in the Official Gazette and shall come into force on the day following its publication.
05
Official source
Tax Authority Decision 339/2021 · issued 16 December 2021 · OG 1422 (26 December 2021) · effective 27 December 2021 · Oman Tax Authority / Ministry of Justice and Legal Affairs
September 13, 2026