01
Document overview
The decision regulates the customs treatment, organisation and supervision of duty-free markets within its prescribed model.
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
Ministry of Finance Decision 170/2019 · issued 29 August 2019 · Official Gazette 1309 · Ministry of Justice and Legal Affairs / Oman Customs
September 13, 2026
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