Arabic
We, Qaboos bin Said, the Sultan of Oman
after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,
the Law of the Commercial Register 3/74,
the Commercial Companies Law 4/74,
the Commercial Agencies Law promulgated by Royal Decree 26/77,
the Land Law promulgated by Royal Decree 5/80,
Royal Decree 5/81 Governing the Usufruct of the Lands of the Sultanate,
Royal Decree 88/82 Adopting the Executive Regulation Governing the Usufruct of the Lands of the Sultanate,
the Commercial Law promulgated by Royal Decree 55/90,
the Foreign Capital Investment Law promulgated by Royal Decree 102/94,
the Capital Market Law promulgated by Royal Decree 80/98,
the Banking Law promulgated by Royal Decree 114/2000,
the Law of Free Zones promulgated by Royal Decree 56/2002,
the agreements for the concession and usufruct of Sohar Industrial Port signed between the government and Sohar Industrial Port Company approved by Royal Decree 80/2002,
the Labour Law promulgated by Royal Decree 35/2003,
Royal Decree 67/2003 Applying the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf,
the Income Tax Law promulgated by Royal Decree 28/2009,
and the Law of Combating Money Laundering and Terrorism Financing promulgated by Royal Decree 79/2010,
and in pursuance of public interest,
have decreed as follows
Article I
A free zone named “Sohar Free Zone” is hereby established in the Wilayat of Sohar on the area of land shown in the attached diagram and located within the geographical boundaries of the Sohar Industrial Port, as delineated in the aforementioned concession and usufruct agreements of Sohar Industrial Port, in accordance with the rules, procedures, and systems provided in them.
Article II
Sohar Free Zone LLC shall be the operator of Sohar Free Zone.
Article III
The provisions of the attached law shall apply in regard to Sohar Free Zone.
Article IV
This decree shall be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 14 Muharram 1432
Corresponding to: 20 December 2010
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 926 issued on 1 January 2011.