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Customs duty calculator for Oman 2026: duty and tax on what you import

Hani · Founder & Tax Data Researcher · ArabTaxCalc

Enter the value of the goods and the shipping cost to see the customs duty, any excise tax and the VAT you pay when a parcel or shipment arrives in Oman, and the full landed cost.

Short answer

Import VAT in Oman is 5%. Example: goods worth 192 Omani rials (Standard GCC Common Customs Tariff duty, 5% duty) with 15 shipping: customs duty 5%: 10.35; VAT 5%: 10.87. So the full landed cost is 228 Omani rials (11.1% on top of the price of the goods).

Your shipment

Leave 0 if you do not know it
Matters where a fixed duty per item applies

Customs rules in Oman

Valuation basis
Value of the goods + shipping + insurance (CIF).
VAT
5% on the value plus duty.
Small shipments
Article 21 bis of the Implementing Regulations (Decision No. 110/2026, in force from 3 August 2026): personal parcels and postal consignments in non-commercial quantities are exempt if worth no more than 100 Omani rials, provided the importer is not a trader and the required permits are submitted; the exemption does not cover tobacco and its derivatives or goods of a special nature. We found no official VAT exemption threshold for parcels.
Traveller allowance
Article 19 of Decision 110/2026: personal luggage and gifts are exempt if worth no more than 300 Omani rials, in non-commercial quantities, and the traveller is not a frequent traveller or trader; cigarettes up to 200 (cut from 400). Cash, precious metals and gemstones of 6,000 rials or more must be declared, according to press sources.
Cars
Customs duty 5% and VAT 5%. Secondary sources say imported saloon and private cars must be no more than 7 years old from the date of manufacture, and 10 years for lorries, and vehicles damaged in serious accidents or disasters are banned from import. Since 1 July 2025 an export certificate from the country of registration is required for vehicles coming from GCC countries (age limit not confirmed by an official source).
Gold and jewellery
Gold jewellery 5% and raw gold 0% according to WITS/UNCTAD TRAINS data for 2023 (officially reported applied tariff), a secondary source, with 5% VAT added.

Common customs duty rates for individuals

CategoryRateExamples and notes
Standard GCC Common Customs Tariff duty5%Televisions (8528.72), games consoles (9504.50), clothing (Chapters 61 and 62), footwear (Chapter 64), bags (4202), perfumes (3303), cosmetics (3304), furniture (Chapter 94), toys (9503), watches (9102)
Smartphones, laptops and headphones0%Smartphones (8517.13), laptops (8471.30), headphones (8518.30)
Exempt staple foods0%Rice (1006.30), sugar (1701.99)
Common processed foods5%Cheese (0406.90), milk powder (0402.21), chocolate (1806.32), baked goods (1905.90), juices (2009.89)
Gold jewellery5%Jewellery and articles of gold (7113.19)

The exact rate depends on the item's Harmonized System (HS) code. The table covers the categories individuals buy most often.

Excise tax

ItemRateNote
Tobacco and tobacco products100%
E-cigarettes100%Listed in a research summary of a PwC bulletin but not mentioned on the PwC other taxes page
Energy drinks100%
Pork and alcohol100%
Carbonated drinks50%
Sugar-sweetened drinks50%Since 1 October 2020; we found nothing showing that the tiered model applies in Oman yet
  • The 100 Omani rial threshold is roughly 1,000 Saudi riyals.

Sources

  1. Qanoon: Royal Oman Police Decision No. 110/2026
  2. Qanoon: Royal Decree No. 28/2026
  3. EY: amendment to the implementing regulations of the GCC Common Customs Law in Oman
  4. Oman Observer: luggage and gift exemption rules
  5. PwC: summary of other taxes in Oman
  6. Tally: value of imported goods for VAT in Oman
  7. World Bank WITS: 2023 tariff data

Amounts in Omani rial (OMR).

Frequently asked questions

How do I calculate customs duty in Oman?

Customs value = the price of the goods + shipping + insurance. Customs duty = the customs value × the rate for the category of goods, then VAT at 5% on the value plus the duty.

Are small parcels exempt from customs duty in Oman?

Article 21 bis of the Implementing Regulations (Decision No. 110/2026, in force from 3 August 2026): personal parcels and postal consignments in non-commercial quantities are exempt if worth no more than 100 Omani rials, provided the importer is not a trader and the required permits are submitted; the exemption does not cover tobacco and its derivatives or goods of a special nature. We found no official VAT exemption threshold for parcels.

What is the duty-free allowance for travellers in Oman?

Article 19 of Decision 110/2026: personal luggage and gifts are exempt if worth no more than 300 Omani rials, in non-commercial quantities, and the traveller is not a frequent traveller or trader; cigarettes up to 200 (cut from 400). Cash, precious metals and gemstones of 6,000 rials or more must be declared, according to press sources.

How much customs duty is charged on cars in Oman?

Customs duty 5% and VAT 5%. Secondary sources say imported saloon and private cars must be no more than 7 years old from the date of manufacture, and 10 years for lorries, and vehicles damaged in serious accidents or disasters are banned from import. Since 1 July 2025 an export certificate from the country of registration is required for vehicles coming from GCC countries (age limit not confirmed by an official source).

Other countries and tools

Customs in Saudi ArabiaCustoms in the UAECustoms in KuwaitCustoms in QatarCustoms in BahrainCustoms in EgyptCustoms in JordanCustoms in IraqCustoms in MoroccoVAT calculator for OmanVAT calculatorTax guide to Oman

Results are estimates based on common band rates. The final rate depends on the item's HS code and the customs valuation, and the courier may add clearance fees.

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