01
Document overview
The guide covers physical and digital markers and their placement on cigarettes, shisha and other tobacco, cigars, dokha and heat-not-burn products.
02
Scope and exclusions
Applies to
Used for the stated tax procedure or taxpayer category together with the current law, regulations and portal conditions.
Limitations and exclusions
The document expressly does not replace mandatory GSO packaging standards or later Tax Authority decisions; product, format and import date must be checked separately.
04
Official source
Oman Tax Authority · Version 1 · April 2023 · Oman Tax Authority
September 13, 2026
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