01
Document overview
This is an amending rather than replacement instrument. It adds 25 entries, numbered 489–513, to the schedule of Decision 65/2021, covering specified barley, maize, soybeans, straw, feed materials, fish meal, bran, oil-extraction residues and animal-feed preparations.
02
Scope and exclusions
Applies to
Applies only to the added entries 489–513 and their stated descriptions and tariff codes. It must be read with Decision 65/2021 to determine the combined list.
Limitations and exclusions
It is neither a standalone complete list nor a repeal of Decision 65/2021. Its repeal clause affects only provisions conflicting with the amendment. Goods outside the combined list do not qualify merely because their name or intended use is similar.
04
Official source
Tax Authority Decision 89/2022 · amends Decision 65/2021 · issued and published in OG 1433 on 13 March 2022 · effective 14 March 2022 · Oman Tax Authority
September 13, 2026
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