. /.RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/OMN/13
30 September 1998
(98-3791)
Working Party on the Accession
of the Sultanate of OmanOriginal:  English
ACCESSION OF THE SULTANATE OF OMAN
Communication from the Sultanate of Oman
The following communication concerning the plan of action for implementing the Agreement
on Customs Valuation has been received from the Ministry of Commerce and Industry of the
Government of the Sultanate of Oman, with the request that it be circulated to members of the
Working Party.
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Action Plan for Implementing the
Agreement on Customs Valuation
A. PRESENT SYSTEM OF VALUATION :
The Sultanate of Oman had explained its customs valuation system in paragraphs 82-84 of the
Memorandum on Oman’s Foreign Trade Regime  (document WT/ACC/O MN/2), and in the
questionnaire in Annex 4 to that document.  Further details on customs valuation have been providedin replies to questions 110 to 119 in documen t WT/ACC/OMN/5, in replies 115 – 117 in document
WT/ACC/OMN/6/Add.1, and in replies 28 and 29 in the latest document (WT/ACC/OMN/9).
The Sultanate of Oman uses the transaction value as the principal method of customs
valuation for imported goods.  It in based on c.i.f.  In case the transaction value in not available or isnot reliable, valuation is based on invoice values of identical or similar goods imported earlier.  The
system of valuation of Oman is thus in essence similar to the customs valuation system embodied in
the Uruguay Round Agreement on Customs Valuation.
However, Oman’s present system of customs valuation in not in its entirety based on the
Agreement on Customs Valuation.  Main differences have been explained in Annex 4 to document
WT/ACC/OMN/2 and in reply to ques tion 112 in document WT/ACC/OMN/5.
As explained in earlier documentation, Oman does not have a detailed law or regulations on
customs valuation.  Its present system is based on customary practice.
B. A
CTIONS ALREADY TAKEN OR BEING TAKEN :
The Sultanate of Oman had formally confirmed that it accepts the Uruguay Round Agreement
on Customs Valuation and is committed to implementing it.  In pursuance of that, the Sultanate has
already taken some steps which are described below.WT/ACC/OMN/13
Page 2
Oman had requested the WTO Secretariat in 1997 to provide technical assistance in the area
of customs valuation.  The WTO sent a mission to Oman in February 1998 to conduct a seminar on
customs valuation.
The Sultanate of Oman is not a member of the World Customs Organization.  Steps are being
taken to join the WCO by the end of 1998.  Meanwhile, Oman is requesting the WCO to provide
technical assistance to implement the Customs Valuation Agreement.
The WTO and the WCO have been requested via our letter of 31 August 1998 to provide
Oman with a model law on customs valuation.  Oman has also obtained or is in the process of
obtaining WTO–consistent customs valuation laws of some Members of the WTO.
A Task Force of the Customs Department was set up in the beginning of 1998 to carry out an
in depth study of the Agreement on Customs Valu ation.  The members of the Task Force have held
monthly meetings to study the provisions of the Agreement and to discuss ways and means of
implementing it.  They have also discussed the need for a programme of training customs officials inthe WTO system of customs valuation.
C. A
CTION PLAN FOR THE FUTURE :
The elements of the action plan for implementing the Agreement on Customs Valuation are as
follows:
- Initiate preparation of a draft law on customs valuation in December 1998, after obtaining the
model law on customs valuation and the legislations of some WTO Members;
- complete the draft law by June 1999;
- submit the draft law to the WTO and the WCO in July 1999 for comments;- prepare revised draft law, taking into account the comments of WTO and WCO, by the end of
September 1999;
- initiate the legislative process in the last quarter of 1999 and complete it by September 2000;
- enact the new customs valuation law by issuing a Royal Decree by December 2000;
- prepare implementing regulations, administrative guidelines and manuals by September 2001;
- initiate a programme of training for customs official in the beginning of 1999 and complete it
by the end of year 2000;
- finally, implement the Agreement on Customs Valuation as from 1 January 2002.
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