ROP Customs requires the following for clearance of imported goods:

• An accredited copy of commercial registration and an activity form or permission for importing if such a form does not exist
• A valid copy of the affiliation certificate to the Oman Chamber of Industry and Commerce (OCCI)
• A valid certificate from the manufacturer
• A valid quotation list
• Packing lists
• A bill of lading at sea and air customs offices
• A manifest of the shipment (a document that contains a detailed description of the cargo)
• A permission of deliverance from the shipping agent
• A comprehensive written authorization from the person in charge for customs clearance
• Filling in the import statement and the form of clearing and classifying the goods according to the operating system along with other required documents, which should be submitted “To Whom It May Concern”
• An approval from the authority in charge (for restricted goods only)
• Payment of required taxes and customs fees for the total value of the shipment including cargo and insurance

In the absence of a valid purchase invoice or a valid certificate from the manufacturer, ROP Customs will charge OMR 20 ($52) payable in cash for shipment clearance. ROP Customs reimburses this fee if the required documents are submitted within 90 days from the date of payment.

The government requires all imports into Oman of values above OMR 1,000 ($2,600) to have an accredited copy of commercial registration; a copy of the OCCI membership certificate; a commercial invoice; a bill of lading or airway bill; the relevant certificate or permit for restricted imports (refer to the ‘Prohibited & Restricted Imports’ section in this report); and a certificate of origin for preferential imports. Companies can search the latest import and export requirements on the ROP Customs website, in English and Arabic.

In line with the digital transformation initiatives of the national logistics strategy, the Directorate General of Customs has moved to a paperless supply chain, introducing e-delivery and e-cargo release orders. Certain classes of goods require a special license (e.g., alcohol, firearms, pharmaceuticals, and explosives). Authorities may examine media imports for censorship. The Ministry of Culture, Heritage and Sport may reject or expunge morally or politically sensitive material from imported media. The Ministry of Information delays or bars the entry of magazines and newspaper editions if it takes exception to a story on Oman or deems the content morally inappropriate. In practice, the effect of this censorship on non-pornographic materials is usually mild. Authorities restrict imports of pork products and alcoholic beverages. Oman generally does not comply with the Arab League boycott of Israel-origin imports, although there are reports of tenders featuring outdated language about enforcing the boycott.

Oman has been applying the GCC Laws on Veterinary Quarantine and Plant Quarantine since 2004. The Ministry of Agriculture, Fisheries and Water Resources’ (MAFWR) quarantine section inspects imports, exports, and domestic production of plants and animals. The MAFWR also examines and issues Sanitary-Phytosanitary (SPS) certificates for all agricultural products prior to their export. The MAFWR requires SPS certificates and prior permission from the Directorate General of Agricultural Development for imports of agricultural seeds, plants, plant parts, and plant products.

Customs authorities require a health certificate and prior permission (in the form of an import permit) from the Directorate General of Animal Wealth (DGAW) at MAFWR to import live animals; meat and meat products; table, hatching, and liquid eggs; dairy products; frozen, chilled, and canned fish; and feeds. In addition, MAWFR requires halal certificates for meat and meat products.

In line with GSO 1943 standards implementation, Oman employs additional import requirements for cosmetics and personal care products, which include obtaining a conformity certificate from a third-party agency, and labelling requirements. It also added additional personal care product categories under the import approval process purview. Municipal officials are responsible for the inspection of domestic products. These officials analyze all imports of consignments before release. Authorities assess the results against GCC and Codex Alimentarius standards to ensure that imported food items are safe for human consumption. Customs officials reject unfit foodstuffs at the port of entry, either destroying them or returning them to the country of origin per the preference of the importer.

To settle customs valuation and classification disputes, an operator may appeal to the Directorate General of Customs under the ROP, then to the Inspector General of Police and Customs, then to the Minister of Finance, and lastly, to the Omani Court of Arbitration.

To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.