Based on the Police Law promulgated by Royal Decree 35/90,
and the approval of the Ministry of Finance,
and in pursuance of public interest,
it is hereby decided
Article I
Customs guarantees must be in the form of cash or bank guarantees. As an exception to this, the Director General of Customs may approve the deposit of a documentary (written) guarantee for customs tax to the following entities:
1. Units of the administrative apparatus of the state and other public legal persons.
2. Companies and establishments holding the advantage of the Authorised Economic Operator Programme.
3. Companies and establishments importing to free zones or customs warehouses in the Sultanate.
4. Companies and establishments operating in import activity to re-export.
Article II
The entities referred to in article I of this decision shall complete the customs procedures within the period prescribed by law. In the event that this is violated, a fine is imposed in accordance with the provisions of article 32 of the aforementioned Executive Regulation of the Unified Customs Law.
Article III
The documentary (written) guarantee stipulated in article I of this decision must equal the value of the customs tax imposed on the goods.
Article IV
In the event that the entities referred to in article I of this decision violate the conditions prescribed for the transport of goods, the Director General of Customs has the right not to approve the deposit of the documentary (written) guarantee.
Article V
The fee for depositing the documentary (written) guarantee stipulated in article I of this decision is hereby determined in accordance with the following:
| Documentary (Written) Guarantee Amount in Rial Omani | Annual Fee in Rial Omani | |
| From | To | |
| 1 (one) Rial | 100,000 (one hundred thousand) | 1,000 (one thousand) |
| 100,001 (one hundred thousand and one) | 500,000 (five hundred thousand) | 2,000 (two thousand) |
| 500,001 (five hundred thousand and one) | 1,000,000,000 (million) | 3,000 (three thousand) |
| 1,000,001 (one million and one) | And above | 4,000 (four thousand) |
Article VI
All that is contrary to this decision, or in conflict with its provisions, is hereby repealed.
Article VII
This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 7 Rabi Al-Thani 1442
Corresponding to: 23 November 2020
Lieutenant General Hassan bin Mohsen Al-Shuraiqi
Inspector General of Police and Customs
Published in Official Gazette 1368 issued on 29 November 2020.