We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State,
and the decisions of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf at its meetings 112, 113, and 114,
and after presentation to Majlis Oman,
and in pursuance of public interest,
have decreed as follows
Article I
The attached amendments to the mentioned Common Customs Law of the Cooperation Council for the Arab States of the Gulf are hereby implemented.
Article II
All that is contrary to the attached amendments, or in conflict with their provisions, is hereby repealed.
Article III
This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 23 Sha’ban 1447
Corresponding to: 11 February 2026
Haitham bin Tarik
Sultan of Oman
Published in Official Gazette 1635 issued on 15 February 2026.
Amendments to Some Provisions of the Common Customs Law of the Cooperation Council for the Arab States of the Gulf
Article 1
Article 2(4), (33), and (34) of the mentioned Common Customs Law of the Cooperation Council for the Arab States of the Gulf are hereby replaced with the following clauses:
4. Director general: The Director General of Customs or his equivalent from the competent entity or in the administration in accordance with the internal regulation of the customs of the member states.
33. Duty-free market: The licensed building or place in which goods are deposited in a suspended status for customs taxes (duties) for the purposes of display and sale.
34. Customs declaration: The goods statement, acknowledgement, or declaration submitted by the owner of the goods or their representative, and includes the identification of the distinctive elements of the declared goods and their quantities in detail in accordance with the provisions of this law.
Article 2
The texts of articles 10, 18, 27, 30(e), 46, 49, 52, 55, 56(c), 61, 65, 67, 72, 74, 102, 103, 104, 105, 114, 137, 143, 145(1), 146, 147, 148(b), 150, 152, 166, 171(a), 172, and 178 of the mentioned Common Customs Law of the Cooperation Council for the Arab States of the Gulf are hereby replaced with the following texts:
Article 10
The category of customs tax (duties) in accordance with the customs tariff must be either ad valorem (a percentage of the value of the goods) or specific (an amount on each unit of the goods).
This tax may be both ad valorem and specific for the same type of goods.
Article 18
(a) The customs tariff in force must be applied to the goods that have been damaged in accordance with their value in the condition they are in at the time of registering the customs declaration.
(b) It is not permitted to demand payment of the customs tax (duties) in the event of the abandonment or loss of the goods in accordance with the terms and conditions specified by the director general.
Article 27
Acceptance of value as a distinctive element of the goods requires the following:
1. An original or electronic detailed invoice must be submitted with each customs declaration. The director general or his authorised representative may permit the completion of the clearance procedures for the goods without submitting the required invoices and documents in exchange for the submission of cash or bank guarantees or a written undertaking to submit them within a period not exceeding 90 (ninety) days from the date of submission of the guarantees submitted with the customs declaration.
2. The value of the goods is proven by submitting all invoices and documents showing their value in accordance with the principles provided in the executive regulation.
3. The customs directorate has the right to demand documents, contracts, correspondence, and others related to the goods without being bound by matters stated in them or in the invoices themselves.
4. The administration may request an Arabic translation of invoices issued in a foreign language showing the details of the goods in accordance with the customs tariff, as well as other documents if necessary.
The director general may permit the completion of customs clearance procedures for the goods without presenting invoices in cases where the importer is unable to submit invoices for them in accordance with the controls and conditions specified by him, and in a manner that does not conflict with the provisions of article 26 of this law.
Article 30(e)
(e) The manifests and documents must be submitted before the ship arrives at the port, and it is permitted to submit them after its arrival, in accordance with the periods and conditions specified by the director general.
Article 46
Administrations may exchange information using electronic information technology or any other means of communication for the purposes of customs clearance.
Article 49
(a) It is not permitted to amend matters stated in the customs declarations after their registration. The person submitting the customs declaration may submit a written request for correction to the director before referring the customs declaration for inspection.
(b) The director general or his authorised representative may pay the customs declarations entries for the goods, after registering them with any other customs procedure to which the goods have been transferred.
(c) It is permitted to cancel customs declarations which have not completed their processing stages for a reason attributable to the person who submitted them or at his request in accordance with the conditions, controls, and provisions determined by the director general for this purpose, provided that the information of the cancelled customs declaration is kept in the electronic system.
Article 52
The goods must be examined after the registration of the customs declarations in accordance with the standards of risk management and any other standards that the administration deems appropriate in accordance with the controls and conditions specified by the director general or his authorised representative.
Article 55
The customs directorate has the right to open the packages for examination in the absence of the owner of the goods or his representative if he refuses to attend the examination at the specified time despite being notified. When necessary, the customs directorate shall conduct the examination before notifying the owner of the goods or his representative by a committee formed for this purpose by a decision by the director general, and a report must be drawn up on the result of the examination.
Article 56(c)
(c) The director general or his authorised representative may order the destruction of goods that are proven, by examination or analysis, to be harmful or not in conformity with the approved specifications, at the expense of their owners and in their presence or that of their representatives. They must be re-exported to their source if necessary, and the required report must be drawn up in accordance with the conditions and controls specified by the director general.
Article 61
A committee for ruling on value must be formed from the officers of the administration by a decision by the director general or his authorised representative. Its task is to resolve disputes arising between the customs directorate and the concerned parties regarding the value of the imported goods. It may seek the assistance of whomever it deems fit with expertise.
Without prejudice to the right of the importer to resort to the judiciary, the importer has the right to file a grievance against the decisions to increase the value of the goods before the valuation committee, within 15 (fifteen) days from the date of registration of the customs declaration or from the date of his notification of the value determined by the administration for the goods by a registered letter with acknowledgment of receipt. The decisions of this committee must be made by majority and are effective after the approval of the director general or his authorised representative.
The importer must be informed in writing of the decision issued by the committee on his grievance, and its decision must be reasoned.
Article 65
In the event of an emergency, it is permitted for measures to be taken to withdraw goods against special guarantees and conditions to be determined by a decision by the minister or the competent entity.
Article 67
It is permitted for goods to be admitted and transported to any other place within the state without payment of customs taxes (duties), provided that a cash guarantee, bank guarantee, or documentary undertaking equivalent to the resulting customs taxes (duties) is submitted in accordance with the instructions issued by the director general.
Article 72
In the event of transport from one customs directorate to another, the concerned parties may be exempt from submitting a detailed customs declaration at the point of entry. The referral must be made in accordance with the documents and conditions specified by the director general.
Article 74
Warehouses are established inside or outside the customs directorate by a decision by the minister, his authorised representative, or the competent entity.
Article 102
The following are exempt from customs taxes (duties):
(a) Imports of the armed forces and internal security forces in all their sectors, including ammunition, weapons, military equipment and means of transport, their parts, and any other material, by a decision by the Council of Ministers or by the entity authorised to do so in each state.
(b) Customs imports of a security nature by a decision by the Council of Ministers or by the entity authorised to do so in each state.
Article 103
The following are exempt from customs taxes (duties):
(a) Personal effects and used household items brought by nationals residing abroad and foreigners coming to reside in the country for the first time. This exemption is subject to the conditions and controls specified by the director general.
(b) Personal effects and gifts in the possession of travellers, provided that they are not of a commercial nature and that they are in accordance with the conditions and controls specified by the executive regulation.
(c) Incoming personal postal parcels and consignments, in accordance with the conditions and controls specified by the executive regulation, with the exception of tobacco, its derivatives, and goods of a special nature.
Article 104
The following are exempt from customs taxes (duties):
(a) Supplies of philanthropic societies.
(b) Goods whose customs items are mentioned in the executive regulation and imported by persons with disabilities, relevant government entities, and entities related to the care of persons with disabilities.
(c) Materials necessary for relief.
The executive regulation must specify the controls and conditions necessary to benefit from the exemption provided in this article.
Article 105
The following are exempt from customs taxes (duties):
(a) Returned goods of national origin that were previously exported.
(b) Foreign goods returned to the country and that have been proven to have been previously re-exported abroad if they are returned within one year from the date of their re-export.
(c) Goods temporarily exported for the completion of their manufacture or repair, for which customs taxes (duties) are collected on the increase that occurs as a result of the completion of their manufacture or repair, in accordance with a decision by the director general or his authorised representative.
(d) Goods that are temporarily exported and returned in accordance with the conditions and controls specified by the executive regulation.
The minister or the competent entity shall determine, by a decision, the conditions that must be met to benefit from the provisions of this article.
Article 114
Subject to the provisions of article 141 of this law and without prejudice to any civil or criminal liability established by this law or any other law, the director general or his authorised representative may impose on the customs broker and the representative of the customs broker—after conducting the necessary investigation with him and in proportion to the extent of his violation of the obligations imposed on him—the following punishments:
(a) Warning.
(b) A fine not exceeding 500 (five hundred) Rial Omani.
(c) Suspension from work for a period not exceeding 2 (two) years.
(d) Cancellation of the licence and permanent prohibition from practising the profession.
It is permitted to file a grievance against these punishments with the minister or the competent entity within 30 (thirty) days from the date of his notification of them. The minister or the competent entity shall decide on the grievance within 30 (thirty) days from the date of its submission. The decision of the minister or the competent entity is final. The lapse of this period without deciding on the grievance is deemed an implicit rejection of it. However, the consideration of the grievance does not suspend the execution.
Article 137
It is not permitted to arrest except in the following cases:
(a) Smuggling crimes caught in the act.
(b) Resisting customs or security personnel that hinders the policing of customs violations or smuggling crimes, their investigation, or the arrest of those accused of them.
The arrest warrant must be issued by customs officers authorised with judicial enforcement status or by the security authorities.
The arrested person must be brought before the court or the competent judicial authority within 24 (twenty-four) hours from the time of his arrest.
Article 143
The following, in particular, are deemed as smuggling:
1. Failure to proceed with the goods upon entry to the first customs directorate.
2. Failure to follow the specified routes for the entry and exit of goods.
3. Unloading or loading goods from or onto ships in a manner contrary to the regulations in the customs directorate, or unloading or loading them in the maritime customs zone.
4. Illegally unloading or loading goods from or onto aircraft outside official airports or dropping goods during air transport, taking into account the provisions of article 40 of this law.
5. Failure to declare at the customs directorate the goods imported or exported without a manifest, including goods of a commercial nature carried by travellers.
6. Goods bypassing the customs directorate in entry or exit without being declared.
7. The discovery of unauthorised goods in a customs directorate placed in hiding places with the intention of concealing them or in gaps or voids that are not normally intended to contain such goods.
8. Increasing, decreasing, or replacing the number of packages or their contents declared in a suspended status for customs taxes (duties) stipulated in part seven of this law and discovered after the goods leave the customs directorate. This provision includes goods that have crossed the country by smuggling or without completing their customs procedures, and the carrier is responsible for this.
9. Failure to submit the evidence specified by the administration to clear the data of the conditions suspending customs taxes (duties) stipulated in part seven of this law.
10. Removing goods from free zones and duty-free markets, customs stores, warehouses, or customs zones without completing their customs procedures.
11. Submitting false, forged, or fabricated documents or lists, or placing false marks with the intent of evading the payment of customs taxes (duties) in whole or in part, or with the intent of violating the provisions of prohibition or restriction.
12. Transporting or possessing prohibited or restricted goods without providing evidence to support their lawful importation.
13. Transporting or possessing goods subject to the authority of customs within the customs zone without a legal document.
14. Failure to re-import goods that are prohibited from export and temporarily exported for any purpose whatsoever.
15. Breaking lead seals or removing seals, locks, customs fastenings, or covers (tarpaulins-sails) with the intention of customs smuggling.
16. Bringing in or taking out fraudulent goods or counterfeit goods.
17. Disposing of goods temporarily released in accordance with article 56(b) of the law without the approval of the competent entity.
Article 145(1)
1. If the smuggled goods are subject to high customs taxes (duties), the punishment must be a fine no less than twice the customs tax (duties) due and not exceeding three times the customs tax (duties) or twice the value of the goods, whichever is higher, and imprisonment for a period no less than a month and not exceeding a year, or one of those two punishments.
Article 146
The director general, or his authorised representative, may seize the seized goods and means of transport in the event that the smugglers flee or are not identified and sell them in accordance with the provisions of part fourteen of this law. The proceeds of the sale must be transferred to the state if 1 (one) year lapses from the date of the sale without the capture of the smugglers. If they are captured or brought to trial during this period and a judgment is issued to confiscate the goods, the confiscation judgment must apply to the amount of the proceeds of the sale.
Article 147
(a) The director general or his authorised representative may issue the necessary decisions to collect customs taxes (duties), other fees, and fixed customs fines that the customs payer fails to pay. The collection decisions issued in accordance with this article have the force of an enforcement document.
(b) It is permitted to object to the collection decisions with the administration within 30 (thirty) days from the date of notification. However, this does not suspend the execution unless the amounts claimed are paid as insurance under a bank or cash guarantee.
Article 148(b)
(b) The violator or his representative must be notified of the fine imposed against him by virtue of a written notice through the competent entity. The violator shall pay the fines within 30 (thirty) days from the date of his notification of them.
Article 150
It is not permitted to commence a lawsuit in smuggling crimes except on the basis of a written request from the director general or his authorised representative.
Article 152
Subject to the provisions of article 151 of this law, the conciliatory settlement must be as follows:
1. If the object of smuggling is goods subject to high customs taxes (duties), the punishment must be a fine no less than twice the customs tax (duties) due and not exceeding three times the customs tax (duties) or twice the value of the goods, whichever is higher.
2. As for other goods, the punishment must be a fine no less than the customs tax (duties) due and not exceeding 50% (fifty percent) of the value of the goods.
3. If the smuggled goods are not subject to customs taxes (duties) (exempt), the punishment must be a fine no less than 10% (ten percent) of the value of the goods and not exceeding 50% (fifty percent) of their value.
4. If the smuggled goods are prohibited goods, the punishment must be a fine no less than the value of the goods and not exceeding three times their value.
5. Confiscation, release, or re-export of smuggled goods in whole or in part.
It is permitted to confiscate the means of transport, tools, and materials used in smuggling. Confiscation is mandatory if these means and tools are prepared for this purpose. As for public means of transport, such as public ships, aircraft, and cars, it is not permitted to confiscate them unless they are prepared or rented for the purpose of smuggling. In both cases, it is permitted to collect an amount not exceeding their value instead of confiscation.
Article 166
(a) The administration may sell seized goods that are perishable, those subject to wastage or leakage, or those that are in a condition that may affect the safety of other goods and the facilities in which they are located.
(b) It is permitted, with the authorisation of the director general or his authorised representative, to sell the seized goods that are subject to a significant decrease in their value.
In the implementation of this article, the sale must be made on the basis of a report in which the condition of the goods and the reasons for their sale are established without the need to wait for the issuance of the judgment by the competent court, provided that the owner of the goods is notified of this.
If this judgment is issued later and requires the return of these goods to their owner, the price of the goods sold must be paid to him after deducting taxes, fees, and expenses.
Article 171(a)
(a) The proceeds of the sale are deducted in the following order:
1. Customs taxes (duties).
2. Expenses of the sale process.
3. Expenses incurred by the administration of any kind.
4. The carriage fare, when necessary.
5. Any other fee.
Article 172
The share due to the treasury from the proceeds of the amounts of customs fines and the value of goods and means of transport confiscated or abandoned is determined at a rate of 50% (fifty percent), after deducting customs taxes (duties) and expenses. The remaining percentage of the proceeds must be deposited in the customs rewards fund or any other account for customs. A decision by the minister or the competent entity must determine the rules for the disbursement and distribution of such rewards and the beneficiaries based on a proposal by the director general.
Article 178
The financial and economic cooperation committee of the states of the council shall issue the executive regulation of this law and any amendments made to it, and it must be issued in accordance with a legal instrument in each state.
Article 3
The titles of chapters four and five of part eight of the mentioned Common Customs Law of the Cooperation Council for the Arab States of the Gulf are hereby replaced with the following titles:
Chapter Four
Personal Exemptions
Chapter Five
Exemptions for the Requirements of Philanthropic Societies, Goods Imported for Persons with Disabilities, Materials Necessary for Relief, and Commercial Samples
Article 4
A new paragraph (c) is hereby added to article 36 of the mentioned Common Customs Law of the Cooperation Council for the Arab States of the Gulf, the text of which is as follows:
Article 36(c)
(c) The customs directorate may request the driver to provide proof of delivery of the imported goods to their owners upon leaving the country.
Article 5
New articles numbered 24bis, 29bis, 47bis, 47bis 1, 48bis, 104bis, 141bis, 150bis, and 177bis are hereby added to the mentioned Common Customs Law of the Cooperation Council for the Arab States of the Gulf, with the following texts:
Article 24bis
Subject to the provisions of the international agreements in force, the customs administration shall take the necessary border procedures and measures to protect intellectual property rights.
Article 29bis
The administration may, at the request of the person concerned, issue advance rulings relating to the classification of goods in accordance with the unified customs tariff in the council states and the principles for calculating the value for customs purposes provided in the executive regulation, in accordance with the terms and conditions provided in the Unified Guide for Advance Rulings in the Council States.
Article 47bis
It is permitted to allow the pre-clearance of goods before they reach the customs directorate in accordance with the terms and conditions specified by the director general.
Article 47bis 1
The administration may archive customs data and documents submitted in paper form and retain them electronically after their processing, and they have the authenticity of the original in evidence, provided that the person concerned retains the original and submits it upon request within the period stipulated in this law in accordance with the instructions issued by the director general.
Article 48bis
The administration may accept the electronic documents required for customs clearance in accordance with the conditions and controls specified by the executive regulation. The attached electronic documents and data have the authenticity of the original in evidence.
Article 104bis
Commercial samples are exempt from customs taxes (duties). Commercial samples imported to the council states whose value does not exceed 500 (five hundred) Rial Omani. The director general may set conditions and controls to ensure that the exemption is not exploited for commercial purposes.
Article 141bis
The director general or his authorised representative may waive the customs violations committed in the customs declarations stipulated in article 141 of this law and not impose customs fines against them in whole or in part, in the event that they are voluntarily disclosed by the perpetrators before their discovery, in accordance with the controls specified by the minister or the competent entity.
Article 150bis
The director general or his authorised representative may, in customs smuggling crimes in which the value of the smuggled goods does not exceed 100 (one hundred) Rial Omani, keep the seizure reports and dispose of the smuggled goods in accordance with the provisions of this law.
Article 177bis
The implementation of the provisions of this law does not prejudice any provisions contained in any international agreement or treaty to which the council states have acceded.
Article 6
Article 2(16) to (23) of the mentioned Common Customs Law of the Cooperation Council for the Arab States of the Gulf is hereby repealed.