01
Document overview
Governs import, export, declarations, value and origin, duties, exemptions, transit, warehouses, zones and customs liability.
02
Scope and exclusions
Applies to
Applies to goods, persons and customs procedures in Oman and at its customs points within the statutory perimeter.
Limitations and exclusions
A tax incentive, free zone or trade agreement does not eliminate declaration and evidence of origin, routing and qualifying use.
04
Official source
Royal Decree 67/2003 · amended by Royal Decree 28/2026 · Ministry of Justice and Legal Affairs
September 13, 2026
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