01
Document overview
Sets the conditions for zero-rating supplies of medicines, herbal medicines, biological and health preparations, food for special medical purposes and medical equipment where the Ministry of Health issues release authorisation for the relevant customs code.
02
Scope and exclusions
Applies to
Applies to separate commercial supplies of qualifying goods throughout the Omani supply chain where the item matches the current code or list and has the required Ministry of Health release authorisation.
Limitations and exclusions
Zero rating does not automatically cover every medicine, vitamin or medical item. Goods administered, injected or used during exempt medical treatment form part of the exempt healthcare supply rather than a separate zero-rated supply. Current Ministry of Health lists and codes must be checked before application.
04
Official source
Tax Authority Decision 59/2021 · issued 31 March 2021 · OG 1386 (4 April 2021) · effective 16 April 2021 · Oman Tax Authority
September 13, 2026
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