Importing

Importing could be defined as the process of bringing goods to the Sultanate through Customs offices by land, sea or air according to the determined laws in this regard.
To clear any imported good, the following documents are required:

• An accredited copy of commercial registration and an activity form (or permission for importing if such a form doesn’t exist).
• A valid copy of the affiliation certificate to Oman Chamber of Commerce and Industry (OCCI).
• A valid certificate from the manufacturer.
• A valid quotation list.
• Packing lists.
• Bill of Lading (at sea and air custom offices only).
• A manifest of the shipment (a document which contains a detailed description of the cargo).
• A permission to deliver goods from the shipping agent.
• A comprehensive valid written authorization from the person in charge for customclearance.
• Filling in the import declaration and form for clearing and classifying the goods according to the Customs procedure.
• In case of absence of a valid purchase invoice or a valid certificate from the manufacturer, the clearance will cost R.O 20 paid in cash. This money could be reimbursed if the required documents are submitted within 90 days from the date of payment.
• Provide approval from the authority in charge (for the restricted goods only).
• Paying the required taxes and custom fees for the total value of the shipment including cargo and insurance (CIF).

Exporting

Exporting could be defined as the process of taking goods to the Sultanate through Customs offices by land, sea or air according to the determined laws in this regard.
To clear goods to be exported, the following documents are required:

• A copy from the export invoice.
• Packing lists.
• An application letter for the export of used or personal belongings issued by the employer (for non-Omani citizens only).
• Filling in the import declaration and form for clearing, classifying the goods according to the Customs procedure.
• Provide approval from the authority in charge (for restricted goods only).

Re-Exporting

Re-exporting is defined as taking out or exporting the goods outside the Sultanate or to the free zone according to the followed rules and regulations.
Type of goods which can be re-exported are:

• The imported goods which haven’t been withdrawn from the custom stores (at air and sea custom offices only).
• Goods which have been imported to be exported and which have been granted a temporary release in return for a bank or cash warranty including the custom fees within a period not more than 6 months from the release date.
• The imported goods to the Sultanate under the status of temporary entry and their owners wish to re-export them.
• The suspended goods which are put in stores.

• Re-exporting system includes all the afore mentioned goods, except those which are suspended or on private fees.
• The cargo which to be re-exported must be from the same mission with the same custom manifest. Hence, it could be re-exported in parts under the condition that each part costs not less than RO 2000.
• The name of the source must be the same of the manufacturer under whose name the cargo arrived or with his previous authorization to someone else, provided that the fees should be returned to the importer.
• If those goods are brought back to the country, due taxes and fees must be paid.

• An application letter for re-exporting.
• A manifest of the shipment (at air and sea custom offices only).
• An invoice of the exporting lists.
• Packing lists.
• A copy of the importing lists (invoice).
• Filling in the import declaration and form for clearing, classifying the goods according to the Customs procedure.
• Fees on the goods to be re-exported will be refunded after being confirmed by the custom officers

Goods in transit

For the clearance of the goods in transit, the following documents are required:

• A copy of the purchase invoice.
• Packing lists.
• Bill of Lading (air and sea custom offices only).
• A manifest of the shipment.
• Permission for delivery provided by the shipping agent.
• A valid comprehensive authorization for custom clearance written by the person in charge.
• Filling in the transiting manifest and the form of clearing and classifying the goods according to the operating system along with the other required documents to be submitted to the officer in charge.
• Paying all due custom fees on the goods in transit as a sign of guarantee.

Imported goods for temporary time or temporary use

The types of goods which are granted temporary entry without paying the taxes and custom fees and the following conditions: The machines and heavy equipment which could be utilized in carrying out projects and conducting scientific experiments pertaining to those projects according to the following conditions:

• They are imported to carry out government projects or for investment only.
• They are not available on the local markets.
• Charging the type and description of the imported machines and equipment is prohibited unless by a permission from the D.G of Customs.
• They cannot be used unless in the project which they have been imported for.
• The temporary entry period is for 6 months and could be extended to similar periods for 7 years minimum unless the required time to carry out the project exceeds this period.
• The system of temporary entry does not apply to the spare parts, tires, batteries and others which are subject to consumption in the projects.
• Foreign goods which have been imported to complete manufacturing for a temporary period less than one year.
• The imported equipment for playgrounds and theatres and their like.
• Machines and equipment which have been brought to the Sultanate to be repaired.
• Containers and packages which are brought to be filled.
• Commercial samples for display.

• A valid copy of the commercial licence and an activity form. In case, there is no commercial activity, permission for importing is required.
• A valid certificate from the manufacturer.
• The original purchase invoices.
• Packing lists.
• Bill of Lading (air and sea custom offices only).
• Permission for delivery by the shipping agent at sea and air custom offices.
• A valid comprehensive authorization for custom clearance written by the owner of the merchandise.
• Written letter to apply for temporary entry of the merchandise along with the other required documents to be submitted to the officer in charge.
• Goods which are imported for playgrounds, theatres and exhibition centres the required documents should be submitted two weeks in advance prior to the date of entry.
• Filling in the export manifest and the form of clearing and classifying the goods according to the operating system.
• An approval by the authorities in charge.
• Depositing the value of the required custom fees (CIF) in cash or by bank warranty addressed to the D.G of Customs.

Licensing requirements for customs brokers

A customs broker should be:

• An Omani national not less than 18 years.
• Of good conduct and has no history of customs violations.
• He should pass the D.G of Customs course to perform customs broker functions and the rules and regulations of customs.
• Authorized to perform the job by the Ministry of Commerce and Industry according to the Government’s laws.
• An annual permit to work in customs clearance issued by the D.G of Custom.
• Valid authorization from the merchant.
• He has the right to authorize another valid customs broker in case he is unable to do the clearance with a valid permit from the merchant.