01
Document overview
Former general framework for creating and operating free zones, licensing working companies, land, the customs boundary, taxes and incentives. Royal Decree 38/2025 expressly repealed it.
02
Scope and exclusions
Applies to
Relevant only to relationships and instruments arising while it was in force, read with the transition provisions of Royal Decree 38/2025.
Limitations and exclusions
Does not determine current incorporation, licensing, land, customs, VAT or tax-incentive treatment; Royal Decree 38/2025 and later instruments govern.
04
Official source
Royal Decree 56/2002 · repealed by Royal Decree 38/2025 · Oman Public Authority for Special Economic Zones and Free Zones (OPAZ)
September 13, 2026
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