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.
03
On-site text
No article-level full text or translation is yet published. This record does not replace the official Arabic text.
04
Publication status
Source and translation status
Ministry of Justice and Legal Affairs. A bibliographic record and independent editorial overview are published in four languages; no article-level text is yet hosted.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · September 13, 2026
Republication status
Only bibliographic data and an independent editorial overview are hosted. The full text is not reproduced until the current version and publication basis have been checked.
Change history
September 13, 2026: source located; the record, scope and exclusions were added to the index.
06
Official primary source
Royal Decree 67/2003 · amended by Royal Decree 28/2026 · Ministry of Justice and Legal Affairs
Only bibliographic data and an independent editorial overview are hosted. The full text is not reproduced until the current version and publication basis have been checked.
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