01
Document overview
Establishes the base list of 488 food entries, identified by descriptions and customs tariff codes, subject to VAT at the zero percent rate. Decision 89/2022 subsequently added entries 489–513.
02
Scope and exclusions
Applies to
The zero rate applies to supplies expressly included in the schedule and matching the stated description and tariff code. The schedule must be read together with the additions made by Decision 89/2022.
Limitations and exclusions
The decision does not zero-rate all food products. A trade name or general description alone is insufficient: the actual characteristics and tariff code must match. Decision 2/2021 was repealed; the VAT Law, Executive Regulation and customs rules continue to apply.
04
Official source
Tax Authority Decision 65/2021 · issued 8 April 2021 · OG 1387 (11 April 2021) · effective 16 April 2021 · Oman Tax Authority
September 13, 2026
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