01
Document overview
The guide describes Bayan operations for transferring ownership of warehoused goods, recording shortages and processing destruction.
02
Scope and exclusions
Applies to
Used for the relevant Bayan operation and at Omani customs points together with applicable permits and supporting documents.
Limitations and exclusions
A guide or service page does not replace the Unified GCC Customs Law, Executive Regulation, an individual permit or a Customs decision; conditions must be checked on the transaction date.
04
Official source
Oman Customs · Bayan user guide — Ownership Transfer / Missing / Destroy Items · current official file · Royal Oman Police — Directorate General of Customs
September 13, 2026
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