Oman

OMAN – CUSTOMS INFORMATION

Imports
General Import Guidelines
Import Duties and Fees
Express Shipments Handling Charges under Clearance process
Duties Exemption
Imports Required Documents
General Imports
Re-Export
Temporary Import – Exhibition / Repair and Return
Exports
Transiting Goods
Prohibited / Restricted Goods
Aramex Clearance Service
Aramex VAT FAQs
What is VAT?
Value Added Tax (or “VAT”) is an indirect tax on the consumption or use of goods and services and is applicable in the Sultanate of Oman effective 16 April 2021 at a standard rate of 5%. VAT is charged at each step of the supply chain. Ultimate consumers generally bear the VAT cost while businesses collect and account for the tax, in a way acting as a tax collector on behalf of the government.
Will VAT cover all products and services?
VAT, as a general consumption tax, will be applicable at 5% to all transactions of goods and services, unless specifically exempted or subject to zero-rate VAT. International transportation is zero-rated as per the published Law and Regulations in Oman. Accordingly, no VAT will be charged on the international shipping fee, subject to any changes in or clarifications to the current Oman Law and Regulations.
What are the VAT-related responsibilities of businesses?
Generally, VAT-registered businesses:
Must charge VAT on taxable goods or services they supply under a valid tax invoice in line with the requirements specified in the applicable law
May reclaim any VAT they have paid on business-related goods or services subject to the Law and Regulations in Oman
Keep a range of business records which will allow the government to check that the business reports and pays the correct amount of VAT and claims VAT in accordance with the Law and Regulations in Oman.
Can you claim back the VAT, if applicable, on goods or services charged to you?
If you are a VAT registered business in Oman, you may be able to claim back the VAT charged to you, subject to the VAT Law and Regulations in Oman. We recommend you consult with your tax consultants to obtain more clarification on your eligibility to claim the VAT credit and comply with the requirements of VAT Law and Regulations in Oman.
Will domestic deliveries in Oman be subject to VAT?
Yes, where the pick-up and delivery of shipments is within the country of Oman, all charges related to the domestic delivery will be subject to 5% VAT and Aramex will charge VAT in addition to the shipping charges. For example: If shipping charges are OMR 50, 5% VAT will be applicable on OMR 50 and the price including VAT will be OMR 52.5 (50 * 5% = 2.5 being the VAT)
Will VAT apply on international shipping charges for export of shipments from Oman to overseas locations?
No. International shipping charges for export of shipments from Oman to outside Oman are zero-rated. Therefore, Aramex will not charge VAT on the international shipping charges invoiced by Aramex.
Will VAT apply on import related shipping charges?
No. VAT is not applicable on shipping charges where shipments move from outside Oman into Oman. Hence, Aramex’s charges for International transportation of goods into Oman will not be subject to VAT.
Will VAT apply on the goods imported into Oman from countries outside Oman?
5% Import VAT is applicable on all taxable goods imported into Oman. As per the Oman VAT Law and Regulations, Import VAT is chargeable on total value of goods including:
CIF (cost of product, insurance and freight) Value.
Customs Duties (if applicable), and Excise Tax (if applicable)
Will VAT apply on storage, information and document management services provided in Oman?
5% VAT will be applicable to all transactions of goods and services unless specifically exempted or subject to zero rate VAT. Storage, information and document management, and document services provided in Oman will be subject to 5% VAT.
Where can we find more information on VAT?
Please find the useful links on VAT for further information:
GCC VAT agreement: http://www.legalaffairs.gov.bh/Media/LegalPDF/L4718.pdf
Oman VAT Law: https://tms.taxoman.gov.om/portal/web/taxportal/vat-tax
Oman VAT Regulations: https://tms.taxoman.gov.om/portal/web/taxportal/vat-tax
Oman VAT FAQs: https://tms.taxoman.gov.om/portal/web/taxportal/vat-tax
References

View Oman Customs HS Code

Imports

General Import Guidelines
The importer must have a valid importer code from Customs Authorities
Imported goods must conform to licensed activities of the importer
Imported goods must be accompanied with an International Waybill, an Original Commercial Invoice, and a Packing List. For goods valued USD 2,500 or more a Certificate of Origin is required
All imported goods into Oman must have the country of origin printed or embossed physically each item; for example “made in China”, “made in Japan”, etc. The country of origin must also be stated in the Commercial Invoice, failure to comply with this regulation may prohibit entry of the goods
HS Codes must be stated clearly on Commercial Invoice. If HS Codes are not stated on Commercial Invoice, Customs Authorities will inspect goods and apply 5% customs duties even if goods are duty exempted

Import Duties and Fees
The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of gods, insurance and shipping cost to Oman
Customs duties at 5% is levied on CIF value
Intoxicating liquors will be subjected to a 50% customs duty on their CIF value while import of tobacco products are subject to 100% of the CIF value
For temporary imported goods (re-exported), a deposit of 5% of CIF value has to be made for the benefit of Customs Authorities. When goods exit the country, the customs authorities will refund 4% of the deposited amount
Generally the declared CIF value on Commercial Invoice is accepted, but Customs Authorities might estimate a different value based on their inspection

Express Shipments & Shop and Ship Handling Charges under Clearance process
TRA approved charges, effective 12, January 2020
Personal Postal Items
Handling charges by Aramex
All Express postal items valued up to OMR 300 will be charged OMR 2 handling fees.
All Express postal items valued OMR 301 and above will be charged OMR 4 handling fees.
All Shop and Ship Postal items will be charged OMR 1 handling fees.
learance Process
All postal items valued OMR 0-100 are exempt from customs duties.
All postal items valued OMR 101- 300 will be subject to customs duties with the value of 5% of the total invoice value.
All postal items valued OMR 301 and above will be cleared in a separate Bill of Entry* (BOE) for each item and subject to customs duties with the value of 5% of the total invoice value.

Commercial Postal Items
Handling charges by Aramex
All postal items will be charged OMR 7 handling fees.
Clearance Process
All postal items valued OMR 0-300 will be subject to customs duties with the value of 5% of the total invoice value.
All postal items valued OMR 301 and above will be cleared in a separate BOE* for each item and subject to customs duties per HS Codes.

* Important Note: OMR 15 will be charged for each Separate BOE by the Oman Customs Authority.

The following are trade agreements with Oman that can benefit from customs reduction rate. To benefit from customs reduction, Certificate of Origin accompanied with Commercial Invoice are required
Arab League
Gulf Co-operation Council (GCC)
Free Trade Agreement (FTA)

Duties Exemption

A number of goods are exempted from customs duties. Below are some of the applied exemptions:
Raw materials for manufacturing in Oman destined for companies holding industrial license
Goods addressed to government or semi-government agencies
Diplomatic goods
Used personal effects
Milk of all varieties i.e. pasteurized and powered but not flavored milk
Printed matter, brochures, books
Fresh vegetables

If goods, prior to its entry into Oman, has passed through any GCC country where custom duties have been paid, the Original Customs Declaration stamped from GCC customs must accompany the goods to avoid paying custom duties in Oman. Please refer to Reference (3) GCC Customs Laws

Imports Required Documents

General Imports

Import Declaration is processed in the event of goods being imported into Oman from other countries. The below documents are needed:
Bill of Entry
Original Waybill
One original and two copies of Commercial Invoice
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)
Form of exemption from customs duties in case exemption requirements are fulfilled

Re-Export

Import Declaration is processed in the event of importing goods into Oman for purpose of re-exporting. The below documents are needed:
Bill of Entry
Original Waybill
One original and two copies of Commercial Invoice with HS Codes, incoterms, unit price, description of goods, country of origin approved by Chamber of Commerce at country of origin
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)

Temporary Import – Exhibition / Repair and Return

Upon entry of goods into Oman on temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties has to be made for the benefit of Oman Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited. The below documents are needed:
Bill of Entry
Original Waybill
One original and two copies of Commercial Invoice
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)

When completing your Commercial Invoice, we recommend that you abide by Aramex guidelines to ensure timely and efficient clearance Read More

Exports

When exporting goods from Oman some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting

Exporters need to include the following documents with their goods:

Original Commercial Invoice
For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, radioactive material, textiles and agricultural goods
Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this )

Important Notes

All exported goods might be inspected by Customs Authorities
Aramex will not transport goods that are prohibited by the laws or regulations of Oman

Transiting Goods

Transiting Goods through Oman can only remain for 10 days from the date of arrival into the country

To process Transiting Goods, the following documents are needed:
Bill of Entry
Original Waybill
One original and two copies of Commercial Invoice
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)

Prohibited / Restricted Goods

Aramex will not transport goods that are prohibited by the laws or regulations of Oman

In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex: Aramex will not transport goods that are prohibited by the laws or regulations of Oman

In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex:
Monetary Items including currency, fake money, and coins
Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
Gambling related games or items
Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
Fireworks*
Ivory and ivory products*
Furs*
Jewelry, precious metals , stones, articles or antiques of exceptional high value*
Bullion*
Products labeled made in Israel
Chemical waste and nuclear waste
Hazardous as defined in IATA Regulations*
Ammunitions*
Human remains, including ashes*
Animals, plants, food items and perishable*
All kind of Alcohol beverages, or items containing alcohol as an ingredient
Metal detectors

* Certain goods which are listed above as prohibited may be accepted by Aramex on a contractual basis, if exporters / importers are able to comply with all applicable regulations

Some goods require approval from the designated authority prior to importing into Oman. Some examples are shown below:

Pharmaceutical products require approval from Ministry of Health
Frozen and fresh meat products require approval from Ministry of Health and Halal Certificate
Live animals and plants require approval from Ministry of Agriculture and Fisheries
Electronics and technology products require approval from Telecommunication Regulatory Authority

Aramex Clearance Service

Aramex offers clearance service covering the following Customs Ports:

Batha customs port
Al Wajaja Border
Hafeet Border
Muscat International Airport
Port of Salalah
Port of Sultan Qaboos
Sohar Port
Wadi Al Jizzi Border

Aramex offers a wide range of customs clearance services (starting with Delivery Order collection up to delivery of goods). In addition, Aramex offers storage in Aramex warehouses when needed.

In key locations, Aramex employees are certified and supported by a customer service team to keep customers updated, and address all inquiries. Please contact our Aramex Customer Service team for an offer

References

Oman Customs
Oman Customs HS Codes
GCC Customs Laws
Customs Terminologies

Hubungi Admin Disini !