01
Document overview
The decision establishes a route for releasing goods while customs-duty payment is suspended in the cases and on the conditions it specifies.
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 173/2018 · issued 16 September 2018 · Official Gazette 1262 · Ministry of Justice and Legal Affairs / Oman Customs
September 13, 2026
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