Customs services

Service: import

Description of service: commercial import of commodities

Name of service: commercial import

Beneficiary of service: Companies

General guidelines and procedures

  •  Registration for an import and export company and clearance companies in BAYAN system saves time and effort needed to do data entry time after time.
  • Importer, or customs broker delegated by the importer, perform the data entry in BAYAN System via the General Directorate of Customs’ website, or through the customs office at the border where the goods are to be cleared, or through any customs office the importer may select.
  • The Call Center 24349000 respond to all inquiries and provide assistance regarding how to deal with BAYAN System, data entry and the establishment of customs declarations for 24 hours a day along the week.
  • In all cases, data entry in BAYAN System is the responsibility of the importer / exporter. In case of submitting the declaration by the broker or delegate, the broker should be accredited by the Directorate General of Customs and registered in BAYAN System as a clearing company.
  •  The original documents (invoices, contracts, packing list, etc.) are to be presented with the paper copy of the customs declaration after printing it to the customs clearance office at the port where the goods are withdrawn from after the customs procedures have been terminated.
  • Two different customs regimes are not to be released in a single customs declaration. If the importer wishes to release one shipment under two different customs regimes, he / she must submit a breakup request before submitting the customs declaration and the officer in charge will approve the request if conditions are fulfilled. A separate customs declaration for each part of the shipment under a customs regime is to be submitted.

Customs provisions, conditions and procedures on imports

  1. Importer, his representative or the customs broker shall, establish the customs declaration through the following steps via BAYAN System:
  1. From the declaration browser press (establish)
  2. Choose the type of declaration
  3. Choose (no) to respond to the question: does it contain a shortage, if the shipment will be cleared in full, for fragmented shipments choose (yes)
  4. Select (yes) to acknowledge a shipment from a GCC country, and (no) if the goods are imported from other countries.
  5. Select the port of entry and determines the type of the shipping document.
  6. If inspection is requested to be carried out at the company premises, the broker has to choose (yes) to answer this question, and get manual approval by the officer in charge.
  7. If the importer is a registered company in BAYAN System, the system will give it a coding number beginning with the letter C followed by serial numbers. If the importer is a person, the personal importer's code is the ID number for Omanis and residents and the passport number for the GCC citizens and not reside in the Sultanate, the code her starts with (N) followed by serial numbers.
  8. The broker shall complete the data entry of the established declaration to BAYAN System .
    1. The importer has to submit the documents of the shipment, they should be scanned to BAYAN System to be attached to the declaration, usually these documents are all or some of the following:
      • Delivery order.
      • Certificate of Origin.
      • Invoice
      • packing list.
      • Bill of lading.
      • Delegation.
      • Commercial Register of the Ministry of Commerce.
      • Manifest.
    2. The customs declaration shall be printed and the file is to be attached to the computerized declaration with the required documents and signed by the person submitting the declaration.
    3. Customs duties determined by BAYAN system is to be paid.
    4. Permits needed for the release of the shipment from other government authority are to be fulfilled.
    5. Risk system in BAYAN System shall define the treatment of this shipment:
      1. Green channel :

The importer / broker is allowed to initiate the release procedures directly.

  1.  Yellow channel:

Customs officer requests submission of documents required by BAYAN system, then scan them into BAYAN system, so the declaration turns to the green channel, and release procedures are to be initiated directly.

  1. The Red channel:
  1. The shipment shall be transferred to the customs inspection area for physical inspection in a whole or partially according to the instructions of each case.

In the presence of the customs broker of this shipment, the customs inspector alone or with the assistance of others shall inspect the goods, he will be assisted by the designated workers in the inspection area.

  1. If the outcomes of inspection are positive and the goods are in full conformity with the data in BAYAN system and the documents, the customs officer shall indicate those results on the declaration.
  2.  If the inspection showed negative results and offences were discovered, the data of the declaration should be amended in the BAYAN system and adjustment are to be made in the value, or correct the heading covering the goods in the Harmonized System, and customs duties are recollected accordingly.
  3.  After payment of customs duties due because of the results of the inspection, release procedures are to be initiated directly.
  4. If the results of inspection constitute a smuggling offence, the Customs Anti-Smuggling Section shall be notified to deal with the case and conduct the legal formalities against the smuggler.

Documents and procedures according to the goods contained in the shipment.

1.Shipments containing coal

The instructions issued in this regard in Customs Circular No. 324 of 2014, which allow the importation of coal, except for Somali coal, shall be applied.

A commercial register containing the activity of coal importation issued by the Ministry of Commerce and Industry is required.

If there is no coal import activity in the commercial register, a permit from the Ministry of Commerce and Industry must be obtained for this shipment.

The certificate of origin and invoice should be attached to documents.

There should be a proof of origin and in conformity with the documents.

Agricultural quarantine should be obtained.

For Somali coal, a written approval by the Director General of customs or his assistant should be submitted as a condition for the clearance.

2.Shipments containing vegetables and fruits:

A copy of the original invoice, an agricultural health certificate issued by the manufacturer country, when imported in refrigerators coming from the Levant countries, an export transit declaration issued by the Kingdom of Saudi Arabia or the United Arab Emirates shall be submitted, then the customs officer shall inspect the shipment and ensure the safety of the customs seal, then he will sign the invoice and put a customs stamp and sent by a consignment form.

Fruits and vegetables are only allowed in refrigerators

3.Shipments containing gold:

Import of gold is only allowed to those who have gold import activity issued by the Ministry of Commerce and Industry.

The shipment will be cleared only for those who have the gold handy bag or in the box designated for this purpose.

The importer shall fill the undertaking issued by the General Directorate of Standardization at the Ministry of Commerce and Industry. The customs officer shall fill the customs box.

The original of the abovementioned undertaking is placed in the handy bag and a copy is kept, then the jewelry is placed in its parcels and stamped with the customs stamp and sent to the Directorate General for Standardization for inspection.

Customs clearance documents are provided.

The value of gold is calculated as follows:

1.Determine the gold’s standard

2.Determine the weight of the gold and compare with the invoice to ensure that the amount imported is equal to the quantities stated in the invoice.

3.Search the value of the standard according to the customs tariff.

4.The value of gold is determined as follows: Total value of gold = Weight of gold × Gold price according to Central Bank pricing +350 bizs per kilo for manufacturing.

This calculated value is compared to the value of the invoice and which is the highest is considered the value.

Customs duties and taxes are collected if the jewelry is of foreign origin, but if it is of GCC origin, the duties are not to be collected provided that a certificate of GCC origin is submitted.

4.Shipments containing tobacco and its derivatives:

  • A commercial register issued by the Ministry of Commerce and Industry, with an import activity of tobacco and its derivatives is required.
  • Obtain release approval from Ministry of Commerce and Industry, the Directorate General of Standards for the tobacco and its derivatives, which is manufactured and contains additives.
  • For the import of narghile tobacco and its derivatives, the expiry date should not exceed one year from the date of production.
  • Agricultural release only is required when importing the pipe tobacco.
  • For the importation of the ground pipe’s tobacco which does not contain additives, it is the Agricultural Quarantine to determine whether there is a need to submit an agricultural release.
  • 150% Customs duties and taxes are to be collected on tobacco and its derivatives.

5. Shipments that include fishing and picnic boats :

  • An approval from the Ministry of Transport and Communications is to be submitted in favor of the boats and yachts, and approval of the Ministry of Fisheries for fishing boats.
  • The purchase invoice is to be submitted in case of importation of new boats and a title deed in the case of used boats.
  • These boats should be cleared only after getting with the approval of the officer Head of the Department or the officer in charge.

6.Shipments containing hazardous chemical substances:

  • The customs clearance documents are to be submitted attached with the environmental license issued by the chemicals department at the Ministry of Environment and Climate affaires, the truck transporting the cargo should be authorized by the General Directorate of Civil Defense to transport chemical substances, the imported quantity is to be deducted from the original environmental license and register its serial number in the customs declaration