Key points
- Duty is 5% of CIF for most goods, 0% for exempt items and 100% for tobacco.
- VAT is 5% on CIF plus duty plus any excise, in force since 16 April 2021.
- Importers need a commercial registration with import activity and a company registration on Bayan.
- Permits for regulated goods are obtained through Bayan before the goods arrive.
- New in 2026: the 36-hour Bayan manifest rule from 3 May and ROP Decision 110/2026 from 3 August.
Who runs customs in Oman
Oman applies the GCC Common Customs Law and the GCC common external tariff. Customs is run by the Directorate General of Customs of the Royal Oman Police (ROP), which clears, inspects and collects duty at ports, airports and land borders. Every step goes through Bayan: importer registration, manifests, declarations, payments and permits from other ministries. VAT and excise belong to the Oman Tax Authority. Product rules sit with several regulators, so the right permit depends on what you import.
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Oman customs duty and VAT rates
| Charge | Rate | Calculated on | Notes |
|---|---|---|---|
| Customs duty | 5% | CIF value | GCC common tariff; confirmed by HS code |
| Customs duty, exempt goods | 0% | CIF value | Many basic foods, medicines, medical equipment and some inputs |
| Customs duty, tobacco | 100% | CIF value | Excise and tax stamps also apply |
| VAT | 5% | CIF + duty + excise | Since 16 April 2021; some goods zero-rated |
| Excise | 50% or 100% | Excise value | 100% on tobacco, energy drinks, alcohol and pork; 50% on carbonated and sweetened drinks |
| Fees and port charges | Varies | Per declaration or container | Declaration fees, THC, D/O, storage, demurrage; confirmed per shipment |
Worked example: machine parts with an invoice of OMR 9,200, freight of OMR 700 and insurance of OMR 100 have a CIF value of OMR 10,000. Duty at 5% is OMR 500. VAT at 5% is charged on OMR 10,500, which is OMR 525. Total due at the border is OMR 1,025, unless the importer uses VAT deferment. Customs can reject an invoice it considers too low and apply the WTO valuation methods that the GCC law follows, so the invoice must show the real price.
Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.
How to register as an importer in Oman
- Get a commercial registrationRegister the company with the Ministry of Commerce, Industry and Investment Promotion (MOCIIP) with import or trading activity on the CR.
- Register on the customs websiteChoose Company Registration, enter the civil card number or use PKI electronic authentication, then the CR number.
- Add activities in BayanFrom the company account, open company management and add the activities you will import under.
- Set up users or a brokerThe company director adds user roles, or you authorise a licensed customs broker registered in Bayan.
- Register for VATRegister with the Oman Tax Authority if required, and apply for VAT deferment if you are eligible.
- Get product licencesFood, medicines, chemicals, vehicles and other regulated goods need approval from the competent ministry.
Restricted and prohibited goods
| Goods | Authority | What you need |
|---|---|---|
| Food and beverages | MAFWR / Food Safety and Quality Center | Arabic labels, shelf life, health certificate |
| Listed fresh produce, honey, dates | MAFWR Agricultural Quarantine | Registration of each consignment before arrival (since November 2025) |
| Plants, seeds, fertilisers, animals and animal products | MAFWR | Phytosanitary or veterinary certificate and import permit; halal certificate for meat |
| Medicines, medical devices, supplements, some cosmetics | Ministry of Health | Product approval or registration |
| Telecom and radio devices | TRA | Type approval |
| Electrical appliances, tyres, toys, vehicle parts, construction materials | MOCIIP – DGSM | Conformity with Omani or GSO standards; G-Mark for regulated toys and low-voltage electrical goods |
| Chemicals, hazardous materials, refrigerant gases | Environment Authority | Permit, DG declaration and MSDS |
| Alcohol and pork | Licensing authorities | Licensed importers only |
| Publications and media | Ministry of Information | Content review |
- Prohibited: narcotics.
- Prohibited: counterfeit and pirated goods.
- Prohibited: gambling equipment and obscene materials, or goods contrary to public order and Islamic values.
- Prohibited: internationally banned chemicals and pesticides.
- Prohibited: endangered species without CITES documents.
- Prohibited: goods from countries under official boycott or sanctions.
From arrival to release: the three channels
- The declaration passes risk assessment
- Duty and VAT are paid in Bayan and the goods are released
- Fastest result; accurate documents and a clean history help
- Customs checks the documents
- Common triggers: missing certificate of origin, vague description, value questions
- Reply quickly through the broker to avoid extra storage days
- Physical inspection or scanning
- Agencies such as MAFWR or the Ministry of Health may take samples
- Allow extra time and keep the cargo accessible
What changed in 2026
- From 3 May 2026, shipping agents must file cargo manifests in Bayan at least 36 hours before vessel arrival.
- ROP Decision 110/2026, effective 3 August 2026, amended the Executive Regulations of the GCC Common Customs Law.
- Under it, travellers' personal belongings and gifts up to OMR 300, and eligible postal consignments up to OMR 100, may be duty-exempt, subject to conditions.
- Heavy machinery not available locally can be temporarily admitted for projects or trials for up to three years, with extensions possible.
- Electronic documents are accepted through approved channels, and duty refund rules for re-exported goods were updated.
- Administrative fines range from OMR 50 to OMR 1,000; serious violations are penalised at one to two times the duties.
- As of November 2026, with Hormuz closed to most container ships, more import cargo arrives through Sohar, Salalah and Duqm.
Avoid delays at Omani customs
Before you ship to Oman
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Frequently asked questions
What is the customs duty rate in Oman?
Generally 5% of the CIF value for goods from outside the GCC. Many basic foods and medicines are 0%, tobacco is 100%, and the exact rate depends on the HS code.
Is VAT charged on imports in Oman?
Yes, 5% since 16 April 2021, calculated on CIF plus customs duty plus any excise. Eligible VAT-registered importers can use VAT deferment.
How do I get an import licence in Oman?
Get a commercial registration with import activity from MOCIIP, register the company with Oman Customs on Bayan, and obtain product licences from the relevant ministry for regulated goods.
What is the Bayan system?
Bayan is the Royal Oman Police customs single window used for importer registration, manifests, declarations, duty payment and permits from other agencies.
Do invoices need to be legalised for Oman?
Oman has required legalisation for some shipments in the past. We could not confirm a current mandatory requirement for invoices from China, so the broker confirms before shipment.
What is the duty-free allowance in Oman?
Under ROP Decision 110/2026, effective 3 August 2026, travellers' personal belongings and gifts up to OMR 300, and eligible postal consignments up to OMR 100, may be duty-exempt, subject to conditions.
Do I pay duty again on goods already cleared in Dubai?
No GCC duty should be charged again if you show the UAE import declaration proving duty was paid. Omani 5% VAT is still due.
Sources
- Royal Oman Police Customs – Common questions (company registration, Bayan)
- UAE ICP – The concept of the GCC Customs Union (5% tariff, single entry point)
- US International Trade Administration – Oman import requirements and documentation
- EY – Oman amends Executive Regulations of the GCC Common Customs Law (ROP Decision 110/2026)
- Deloitte – GCC supply chain facilitation measures in KSA, UAE, Oman (Bayan 36-hour manifest)
- FreshPlaza – Oman enforces new registration rule for produce imports (Nov 2025)
- Oman Observer – Oman mandates tax stamps on imports of excisable beverages
General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.