01
Document overview
The decision regulates documentary guarantees accepted in connection with customs and tax obligations within its stated scope.
02
Scope and exclusions
Applies to
Applies within the subject of the decision together with the Unified GCC Customs Law, its Executive Regulation and later amendments.
Limitations and exclusions
This record is not a consolidated text. Later amendments, repeal, transition rules and application to a particular transaction must be checked separately.
04
Official source
Customs Decision 275/2020 · issued 23 November 2020 · published 29 November 2020 · Ministry of Justice and Legal Affairs / Oman Customs
September 13, 2026
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