01
Document overview
Details customs procedures under the Unified GCC Customs Law. The latest identified amendment, Decision 110/2026, was published on 2 August 2026.
02
Scope and exclusions
Applies to
Applies to declarations, clearance, transit, warehousing, guarantees, origin, valuation and other procedures within the Law.
Limitations and exclusions
This record does not replace a consolidated text; the applicability of each amendment, relief, prohibition and special regime must be checked for the transaction date.
04
Official source
Royal Oman Police Decision 23/2005 · amendments 53/2023 and 110/2026 · Royal Oman Police / Directorate General of Customs / MJLA
September 13, 2026
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