Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Oman accepts the following as document shipments sent from Canada:
- Airline tickets
- Annual reports and intercompany mail
- Blueprints and drawings
- Brochures and pamphlets
- Business cards
- Calendars
- Catalogues and price lists
- Charts and graphs
- Cheques
- Computer print-outs
- Diplomas
- Driver's Licence
- Examination papers
- Gift cards
- Invitations and greeting cards
- Labels
- Maps
- Passports
- Photographs
- Proposals and bids
- Visa applications
The following may be sent to Oman as a document shipment if they abide
by the restriction shown.
| Document Type | Restriction |
|---|
| Advertising literature | Must not contain any offensive photographs |
| Books | Must not contain any provocative or insulting pictures |
| Credit cards | A maximum of 2 cards per shipment |
| Envelopes | Providing they are blank |
| Event tickets - football (soccer) matches, concerts, and stage
performances | Cannot be sent by a printing company to the event organizer or
a sales ticket office |
| Forms | Must be blank |
| Manuals | Only if they are of a technical nature |
| Newsletters | Intercompany only |
| Newspapers | Cannot contain insulting or offensive photographs |
| Stationery | Only if blank |
| Traveller's cheques | Used cheques may not enter and all others require an import
licence |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
All gift shipments to Oman from Canada will incur duty. There are no
exemptions.
Shipments from Individual-to-Individual
A gift shipped from an individual in Canada to an individual in Oman
will incur duty. There is no value threshold below which there are no
duty charges.
Shipments from Business-to-Business
All gift shipments, regardless of value, from a Canadian business to a
business in Oman will be charged duty.
Shipments from Business-to-Individual
If a Canadian business makes a gift shipment to an individual in Oman,
there will be a duty charge imposed on the package. There are no
exemptions.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment contains more than one gift, ensure that each gift is
wrapped and tagged separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Your personal effects may be shipped to Oman from Canada exempt from
duty providing:
- You are taking up residence in Oman for the first time
- Your personal effects and household goods are used
- The quantity of goods being imported are for your use only and are
not in an amount that indicates a commercial shipment
- Any foodstuffs are dry and in their original sealed containers with
a clearly marked expiry date
NOTE:
Materials such as CDs, books, literature, and audio and video
cassettes will be stopped by customs to be screened.
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily to Oman to study and shipping their personal effects.
Non-Students
Non-students moving temporarily to Oman from Canada because of work
may ship their personal effects exempt from duty.
The conditions for a duty-free exemption are as follows:
- The amount of goods in the shipment is clearly for personal use,
i.e. not a commercial quantity
- Household items and personal goods are used
- The owner of the goods is arriving as a first-time resident to Oman
- Foodstuffs in the shipment are dry, sealed, and marked with an
expiry date
- The individual has a work contract for a minimum of 1 year
NOTE:
Materials such as CDs, books, literature, and audios and video
cassettes will be inspected by customs.
Moving Permanently
Omani citizens returning to Oman from Canada to live permanently may
ship their personal effects exempt from duty if they abide by the
conditions below:
- Foodstuffs are to be in small quantities stored in their sealed
original containers and labelled with a clear expiration date
- Household items and personal goods have been used
- The quantity of goods cannot be mistaken for a commercial shipment
NOTE:
Customs will hold and screen literature, books, audio and video
cassettes, as well as CDs.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- Expatriates must present documentation indicating a work contract in
Oman with a minimum length of 1 year
Sources:
https://www.gcc-sg.org/en-us/CognitiveSources/DigitalLibrary/Lists/DigitalLibrary/Customs/1435652105.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipments of food to Oman are allowed as long as they are for personal
use and are in unopened commercial containers.
You May Ship
- Commercially prepared foods for personal use - unopened and in their
original containers
Do Not Ship
- Perishable items
- Pork and pig products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://members.wto.org/crnattachments/2016/SPS/SAU/16_5161_00_e.pdf
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples are shipped overseas to promote products and equipment for the
purpose of soliciting sales and contracts.
Commercial samples of products may enter Oman as a temporary import if
they demonstrate the conditions below:
- They have no or little monetary value, i.e. they cannot be sold
- They are shipped exclusively for demonstration
- They are distributed at no cost to the recipient
- Because of their packaging, they are rendered unsuitable for sale
- They return to Canada within 6 months of their entry into Oman
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.gcc-sg.org/en-us/CognitiveSources/DigitalLibrary/Lists/DigitalLibrary/Customs/1435652105.pdf
https://customs.gov.om/dgcportal/documents/20182/3ca94221-3ffa-4923-f7f9-5471faf96ca0
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Items shipped to advertise services and products may enter Oman from
Canada as a temporary import.
To be eligible for duty-free entry, the items must:
- Remain in Oman a maximum of 6 months
- Be in a reasonable number as it pertains to the place and purpose of
the display
Advertising and demonstration materials are those destined for venues
such as:
- Meetings
- Trade fairs
- Exhibitions
- Symposia
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
https://customs.gov.om/dgcportal/documents/20182/3ca94221-3ffa-4923-f7f9-5471faf96ca0
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment shipped to Oman for repairs may enter the country as a
temporary import and will be exempt from duty charges. However, if the
equipment's value is increased because of the repair then duty will be
charged on the amount of the increase to its value.
The condition for duty exemption is that the equipment leaves Oman for
Canada within 6 months of its entry. (An extension may be granted but
the total time allowed in Oman is 1 year.)
Items Under Warranty
Equipment and items under warranty that are repaired in Oman will be
exempt from GST when they return to Canada.
Items No Longer Under Warranty
An item no longer under warranty that is shipped to Oman for repair
will incur GST upon its return to Canada calculated on the value of
the repair and on any parts required for the repair.
Sending Product for Repair to Oman
Oman allows the temporary entry of equipment for repair with exemption
from duty charges. The product may stay in Oman a maximum of 6 months
though it may be extended, but must not exceed 1 year in total.
Returning Repaired Product to Oman
Product repaired in Canada may re-enter Oman duty-free providing the
value of the product has not been increased. In the event that the
product's value increases due to the repair, duty will be incurred on
this increased value.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Oman or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.customs.gov.om/dgcportal/documents/20182/23717/1.2.docx/97221c58-1ade-0ca3-8f2d-31979d67b0d6
https://www.gcc-sg.org/en-us/CognitiveSources/DigitalLibrary/Lists/DigitalLibrary/Customs/1435652105.pdf
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods imported for a temporary stay in Oman can do so exempt from duty
providing they stay no longer than 6 months in the country.
Items typically shipped as a temporary import include:
- Equipment and machinery for repair
- Goods required for a theatrical presentation or concert
- Instruments used for testing
- Commercial samples for display at a fair or similar exhibition
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Oman, you can
pick from Option 1 or 2 of the Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice (CI). More
details below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 24 months in Oman
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature (FedEx,
UPS, DHL, etc. typically CANNOT clear goods
of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://soharportandfreezone.com/PDF/GCC%20custom%20Law_english.pdf
https://omanportal.gov.om/wps/wcm/connect/en/site/home/gov/gov1/gov5governmentorganizations/rop/tepimpogood
https://www.gcc-sg.org/en-us/CognitiveSources/DigitalLibrary/Lists/DigitalLibrary/Customs/1435652105.pdf
https://customs.gov.om/dgcportal/documents/20182/3ca94221-3ffa-4923-f7f9-5471faf96ca0
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipments of sold goods to an individual in Oman are allowed providing
they are in a quantity that is clearly non-commercial.
Occasional Shipper
Shipments of sold goods to an individual in Oman are allowed providing
they are in a quantity that is clearly non-commercial.
Regular Shipper
If you regularly ship sold goods to Oman, we recommend that you
consult a licenced Omani customs broker.
Sources:
https://www.gcc-sg.org/en-us/CognitiveSources/DigitalLibrary/Lists/DigitalLibrary/Customs/1435652105.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Qaboos bin Said
Al Ghubrah St.
Boshar
Muscat
Oman
Phone: +968 24 592030 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty and taxes owed on a shipment are calculated by Oman using the CIF
method, i.e. the sum of the customs value plus insurance cost plus
freight charges.
If you can calculate the CIF value of your shipment, you will be able to
predict the duty and taxes owed by the recipient.
Thresholds
Shipments with a value of OMR 100 or less (about $325 CAD) are exempt
from duty and other taxes. This is called the threshold or de minimis
value of a shipment.
| Currency | Oman Rial (OMR) |
| Duty Exemption (De minimis Value | 100 OMR (about $325 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 5% (starting April 16, 2021) |
Tax Exemption
(De minimis Value) | 100 OMR (about $325 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Most shipments to Oman incur a 5% duty.
Excise taxes
Oman applies excise taxes on certain goods. They include:
- Alcoholic beverages (100%)
- Tobacco products (100%)
- Pork products (100%)
- Energy drinks (100%)
- Sugar sweetened beverages (50%)
Starting April 16, 2021, Oman will start implementing a VAT charge at
a rate of 5%.
- Candy5%
- Chocolate5%*
- Spirits and Wines100%
- Tobacco100%
- Books0%
- Documents0%
- Video Games & Consoles5%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras5%
- Accessories for Electronics0%
- Coats5%
- Beauty Products & Cosmetics5%
- Jewellery5%
- Shirts & Pants5%
- Home Appliances5%
- Toys5%
- Sports Equipment5%
*If filled with alcohol, a 100% duty is incurred
Sources:
https://www.gcc-sg.org/en-us/CognitiveSources/DigitalLibrary/Lists/DigitalLibrary/Customs/1435652105.pdf
https://taxsummaries.pwc.com/oman/corporate/other-taxes
https://www.macmap.org/
https://www.macmap.org/en//query/results?reporter=512&partner=124&product=180631&level=6
