Executive summary

The Royal Oman Police (ROP) has issued Decision No. 110/2026, amending the Executive Regulations of the Gulf Cooperation Council (GCC) Common Customs Law. The decision was published in the Official Gazette on 2 August 2026, and entered into force on 3 August 2026. The amendments introduce significant changes to customs procedures, including (1) the acceptance of electronic customs documentation for customs clearance, (2) revised temporary importation rules for machinery and other goods, (3) updated customs exemption provisions and (4) changes to duty refund and customs penalty mechanisms.

The changes are expected to support customs digitalization, facilitate cross-border trade, enhance regulatory clarity, and strengthen customs compliance and enforcement in Oman.

Detailed discussion

Oman has amended the Executive Regulations of the GCC Common Customs Law to introduce new provisions relating to customs documentation, temporary admission, exemptions, customs valuation, duty drawback procedures and customs penalties.

The amendments may be viewed as consistent with broader regional efforts to modernize customs administration and provide greater procedural certainty for traders.

Amendment highlights

Acceptance of electronic customs documentation

Customs authorities may now accept electronic documents for customs clearance if the owner of the goods or an authorized representative submits the documents through an approved entity and meet the prescribed authentication and verification requirements.

Enhanced temporary admission procedures

Heavy machinery and equipment unavailable in the local market may be temporarily imported for projects and scientific or practical trials for up to three years, with extensions available if deemed necessary. The amendments introduce revised rules governing the temporary admission of machinery and equipment, including specified eligibility conditions, guarantee requirements and permitted periods of temporary admission.

Expanded customs exemptions

The amendments revise customs exemptions for travelers, personal postal consignments, people with disabilities and humanitarian relief supplies. Subject to prescribed conditions, travelers may be exempt from customs duty for personal belongings and gifts up to 300 Omani Rial (OMR). Eligible postal consignments valued up to OMR100 may qualify for customs relief.

Customs duty drawback provisions and revised violation fees

The amendments update the conditions for customs duty refunds on qualifying re-exported goods and revise the customs penalty framework. Administrative fines for specified customs violations may range from OMR50 to OMR1,000, depending on the nature of the violation. More serious customs offenses may attract penalties equal to one or two times the customs duties involved.

Implications

The amendments are expected to streamline customs clearance procedures through the formal acceptance of electronic customs documentation and support Oman's broader customs digitalization objectives. The updated exemption provisions may be helpful for certain categories of goods and eligible beneficiaries, while the revised duty refund mechanisms could create opportunities for businesses involved in re-export transactions. At the same time, the enhanced penalty framework reinforces the need for robust customs controls, accurate customs declarations and ongoing compliance monitoring to mitigate the risk of customs disputes and financial penalties.

Businesses engaged in import, export, temporary admission and re-export activities should consider reviewing their customs compliance frameworks, documenting management processes and confirming that arrangements align with the revised requirements.