Oman’s tariff schedule imposes duties, generally not exceeding 10 percent, on all foreign, non-American/GCC goods imports. Virtually all U.S.-origin products enjoy duty-free access, and Oman has phased out nearly all tariffs on the remaining handful of products. Tariff preference levels on certain textile and apparel products expired at the end of 2018.
Despite the entry into force of the U.S.-Oman Free Trade Agreement (FTA) in 2009, U.S. firms report some difficulty importing some goods duty free. The Royal Oman Police Directorate General of Customs (ROP Customs) still occasionally collects customs duties on some bonded items transshipped to Oman by road via the UAE. Some American companies have reported that goods not individually engraved as “Made in the USA” do not receive the preferential treatment to which they are entitled under the FTA. In addition, some importers have reported that ROP Customs has denied duty-free entry to imports meeting the 35 percent American origin requirement for duty-free access, due to the presence of a few non-American parts in the same container. This practice is also in violation of the FTA. The FTA does not require legalization or “consularization” of trading documents. The FTA also does not require shipments to originate in U.S. ports or airports, and it allows for transshipment by land.
The Oman Tax Authority imposes an excise tax on alcoholic beverages, carbonated drinks, energy drinks, pork and pork products and tobacco and tobacco products, ranging from 50 percent to 100 percent. Oman implements a 5 percent value-added tax (VAT) on most goods and services, consistent with the GCC Unified Agreement.
Companies can request advance rulings based on tariff classification, customs valuation, or rules of origin through this ROP Customs link.