RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/OMN/7/Rev.3
30 June 2000 
 (00-2713) 
Working Party on the  
Accession of Oman  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON 
 THE ACCESSION OF OMAN TO THE 
 WORLD TRADE ORGANIZATION 
Revision  
 
 
1. The Government of the Sultanate of Oman  applied for accession to the World Trade 
Organization in April 1996.  At its meeting on 26 June 1996, the General Council established a 
Working Party to examine the application of the Go vernment of the Sultanate of Oman to accede to 
the World Trade Organization under Article XII of the Marrakesh Agreement Establishing the WTO.  
The terms of reference and the membership of the Working Party are reproduced in document 
WT/ACC/OMN/4/Rev.5.  
2. The Working Party met on 30 April and 28 November 1997;  2 October 1998;  7 May 1999;  
29 February 2000 and ...... under the Chairmanship of H.E. Mr. Munir Akram (Pakistan).  DOCUMENTATION PROVIDED  
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Oman (WT/ACC/OMN/ 2), the questions submitted by Members on the 
foreign trade regime of Oman, together with the re plies thereto, and other information provided by the 
authorities of Oman (WT/ACC/OMN/5 and Addenda  1 and 2;  WT/ACC/OMN/6 and Addendum 1;  
WT/ACC/OMN/9;  WT/ACC/OMN/11;  WT/ACC/OMN/12;  WT/ACC/OMN/13;  
WT/ACC/OMN/14;  WT/ACC/OMN/16;  WT/ACC/OM N/18;  and WT/ACC/OMN/22), including 
the legislative texts and other documentation listed in Annex I. 
 INTRODUCTORY STATEMENTS 
 
4. The representative of Oman recalled that Oman w as an old trading nation, having been at the 
crossroads of international trade for centuries.  Aware of the importance of world trade and the WT/ACC/SPEC/OMN/7/Rev.3 
Page 2  
 
 importance of rules for the conduct of world trad e,  Oman was seeking Membership in the WTO 
convinced that the universal rule-based system ensh rined in the WTO provided the best recipe for a 
healthy and strong world economy.  His Government  was looking forward to joining the WTO and 
adding its voice to strengthening the multilateral tr ading system.  The Sultanate of Oman had 
embarked upon its economic developm ent in 1970 under the dynamic leadership and guidance of His 
Majesty Sultan Qaboos bin Said.  Remarkable progress had transformed Oman from a subsistence 
economy into a modern one with a sophisticated in frastructure.  Oman's road to development was 
backed by sound economic policies based on free-mark et principles.  However, despite the progress 
made, Oman  remained a developing country, depend ent on a single exhaustible resource.  The share 
of manufactures in total GDP was still very small and manufactures accounted for a tiny part of 
Oman's total exports. 
 
5. Oman was taking further steps to open the economy;  the privatization program was 
proceeding smoothly, some laws and regulations we re under revision, and institutional changes were 
taking place.  His Government would be ready to offer meaningful commitments in goods and 
services and accept obligations under WTO rules, k eeping in view Oman's position as a developing 
country, and based on the principle of mutual ad vantage.  Oman was committed to pursuing its 
accession to the WTO, knowing that its trade regime for the most part conformed with the provisions of the WTO Agreements.  Customs valuation and intellectual property were two notable areas where 
existing laws and regulations were not in full conformity with the provisions of the 
WTO Agreements.  Oman would be prepared to  accept all obligations under WTO rules, but 
acknowledged that it would take some time to br ing laws into line with WTO requirements. 
 6. In their opening remarks, members of the Work ing Party welcomed and supported the request 
from Oman to accede to the WTO.  Adherence to the multilateral rule-based system would 
consolidate Oman's open and outward-looking econom y, enhance the universality of the WTO, and 
bring mutual benefits to Oman and Members of the WTO.  Members expected Oman's accession to proceed expeditiously. 
 
7. The Working Party reviewed the economic policie s and foreign trade regime of Oman and the 
possible terms of a draft Protocol of Accession to the WTO.  The views expressed by members of the Working Party on the various aspects of Oman's fo reign trade regime and on the terms and conditions 
of Oman's accession to the WTO are summarized below in paragraphs 8 to [156]. 
  WT/ACC/SPEC/OMN/7/Rev.3 
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 ECONOMIC POLICIES 
 
Monetary and Fiscal Policy  
 8. The representative of Oman said that mone tary policy was implemented with two key 
objectives in mind:  to steer the financial system  towards medium- and long- term targets aimed at 
eliminating internal and external imbalances and to smooth fluctuations in bank liquidity.  The Central 
Bank of Oman did not target any specific moneta ry variables at present, but conducted monetary 
policy in consultation with the Government in orde r to contribute to the objectives envisaged in the 
Five-Year Plans.  The Central Bank had the legal au thority to use a broad range of monetary policy 
instruments, including reserve requirements, le nding ratios, rediscount policies, currency swaps, 
treasury bills and development bond operations, and the issuance of certificates of deposit.  
Commercial bank interest rates had been deregulated, and all lending rates, except those for consumer 
loans not exceeding RO 9,000, were also  freely determined by market forces. 
 
9. The Government's fiscal policy was very im portant to the national economy as government 
spending was a driving force for economic activity.  The main source of government revenue came 
from the petroleum sector, and the Government's  resource base was accordingly sensitive to 
fluctuations in oil prices.  Among the objectives of the Fifth Five-Year Plan (1996-2000), Oman 
aimed at achieving a balance between government re venue and expenditure.  Cuts were foreseen in 
current expenditure by civil ministries.  The Government would discontinue net borrowing from 
abroad while encouraging domestic savings by  issuing government development bonds.  The 
Government also sought to minimize dependence on withdrawal from State f unds, and would transfer 
all proceeds from oil sales above US$ 17 per barrel to a State Emergency Fund.  The Government also 
intended to increase the share of non-oil income in total revenue. 
 10. Income tax was the only tax levied in the Sulta nate of Oman and it applied only to businesses.  
The tax code had been revised recently.  Taxabl e income below RO 30,000 was exempt, and amounts 
exceeding RO 30,000 were taxed at 12 per cent for wholly-owned Omani companies, Omani Public 
Joint Stock Companies, and Mixed Omani-Foreign Companies in which Omanis owned 51 per cent or 
more of the capital.  Income exceeding RO 30,00 0 in Mixed Omani-Foreign Companies in which the 
Omani share was less than 51 per cent was taxed at 15 per cent up to RO 100,000, 20 per cent for RO 100,000-150,000, and 25 per cent for amounts exceeding RO 150,000.  The tax code was 
undergoing revision to reduce the discriminatory elemen t further, and would be  amended to guarantee 
equality of treatment for companies with up to 70 per cent foreign equity by 1 January 2001.  Foreign WT/ACC/SPEC/OMN/7/Rev.3 
Page 4  
 
 enterprises without permanent establishment in Oman which received royalties or fees were subject to 
a 10 per cent tax on company turnover.  Oil explor ation and  production companies were generally 
taxed under special rules set out in the relevant concession agreements.  Income derived from the 
retail sale of petrol and petrol eum products was taxed at 55 per cent.  Foreign investment projects 
were exempt from income tax for a period of five years and the exemption could be renewed once for 
another five years.  Companies in the petroche mical sector had no special tax exemption beyond the 
five- (or ten) year tax holiday. 
 11. In response to a question raised, the representa tive of Oman stated that the preferential 
income tax rates for Omani businesses could not be  considered a subsidy within the meaning of 
paragraph (e) of the Illustrative List of Expor t Subsidies in the Agreement on Subsidies and 
Countervailing Measures as the treatment was not related to exports. 
 Foreign Exchange and Payments
 
 
12. The representative of Oman said that exchange control authority was vested in the Central 
Bank, but Oman had no exchange control legislation.   Foreign exchange for payments abroad could 
be obtained freely and no requirements were attached to receipts, or the disposal of foreign exchange 
earnings, from exports or re-exports.  Payments fo r proceeds from invisibles were not restricted.  
Travellers could bring in or take out any amount in domestic or foreign currencies.   Oman had 
formally accepted the obligations of Article VIII, sec tions 2, 3 and 4 of the Articles of Agreement of 
the IMF on 19 June 1974.  There were no restrictions on the movement of capital.  
 13. The currency of Oman - the Omani Riyal - was pegge d to the United States' Dollar at a rate of  
US$ 2.6008 per Rial.  The Central Bank maintain ed fixed buying and sellin g rates with a narrow 
margin around the peg.  Commercial bank rates for other currencies were based on market rates in 
London.  Oman maintained no taxes or subs idies on purchase or sale of foreign exchange. 
 
Investment Regime
 
 14. The representative of Oman said that his Government promoted private sector investment, 
foreign and domestic, with a view to achieving di versification by gradually reducing dependence on 
oil as the dominant source of income by promoting the development of manufacturing, services, 
agriculture, fisheries and tourism.  Other i nvestment objectives included job creation for the 
expanding, well-educated local workforce; the development of Omani management skills and  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 5 
 
 
 technical expertise;  gaining access to foreign ma rkets through foreign private-sector marketing 
channels;  and foreign equity participation in la rge, capital-intensive projects.  Omani legislation 
stipulated that projects with foreign investment we re not to be expropriated or confiscated except in 
the case of public interest, e.g. State or national em ergency, and against compensation.  Repatriation 
of capital and profits was allowed freely.  
15. The Commercial Companies Law allowed incorpor ation in Oman in the form of general 
partnership, limited partnership, joint-venture, joint stock company, limited liability company, or 
holding company.  Each form was available to foreign investors subject to the Foreign Capital 
Investment Law.  According to the Foreign Ca pital Investment Law, non-Omanis could conduct 
business through companies licensed and registered in Om an, or by virtue of special contracts issued 
by Royal Decree. 
 16. The representative of Oman said that Omani inv estors should participate adequately in the 
development of the national economy.  All forei gn investment required approval under the Foreign 
Capital Investment Law.  The Law allowed forei gn investors to own up to 49 per cent of companies 
with capital of minimum RO 150,000 (US$ 390,000) and the share could increase to 65 per cent if 
approved by the Minister of Commerce and Indus try upon recommendation of the Foreign Capital 
Investment Committee.  Foreign ownership of 100 per cent could be accepted in projects with total 
capital exceeding RO 500,000 (US$ 1.3 million), pr ovided the project contributed to the national 
economy.  However, this level of  ownership had to be approved by the Cabinet of Ministers upon 
recommendation from the Minister of Commerce and Industry.  Projects were evaluated case-by-case.  As a general rule, investment in a strategic i ndustry contributing to the economic development of 
Oman outside the Capital area, transfer of tec hnology and application of new technology improving 
existing infrastructure, would be considered a contribution to the national economy.  Foreign 
accounting and auditing companies were required to have a local Omani partner owning not less than 
35 per cent of the total capital.  Foreign compani es and individuals were ge nerally not permitted to 
own free hold land, except by Royal Decree, but la nd was available on 50-year extendable leases.  
Foreigners could also be grante d special permission to build temporary work camps.  Foreign 
investment in companies with capital of RO 150,000 or less was effectively banned. 
 17. A member believed conditions for foreign inv estment were often decided on a case-by-case 
basis.  The representative of Oman did not agree with this statement.   Another member encouraged 
Oman to maintain a high level of transparency in its investment regime, for example, by due 
publication of new or amended la ws and regulations, allowing a reasonable interval between the WT/ACC/SPEC/OMN/7/Rev.3 
Page 6  
 
 introduction and the enactment of the laws and regulations on the invest ment regime, and the 
establishment of an inquiry point providing releva nt information on investment.  Furthermore, the 
Omani authorities should set down conditions in a ma nner as explicit as possibl e whether investment 
was permitted or banned.  The representative of Oman  replied that the Oman Centre for Investment 
Promotion and Export Development (OCIPED) served as an inquiry point for investors.  
18. A member noted that Oman had revised its inv estment law to permit higher levels of equity 
ownership in direct foreign investment in some sectors without Ministerial approval, and encouraged 
Oman to expand the equity level pe rmitted to foreign investment even further, to permit full equity 
ownership of foreign investments.  In reply, the representative of Oman said that the Foreign Capital 
Investment Law would be revised by December 2000.  The representative of Oman confirmed that 
Oman would adjust the amount of foreign equity to conform with the commitments in its services 
schedule and investment approvals would be phased out accordingly. 
 State Ownership and Privatization
 
 
19. The representative of Oman said that privatiza tion was part of a government program aimed 
at achieving sustainable development.  Priority was given to privatiza tion of production services 
operated on a commercial basis such as waste water, electricity, water, telecommunications, highways 
and postal services.  Private enterprises managed el ectricity and desalination plants under operation 
and management contracts.  His Government was c onsidering to privatize 30 per cent of the General 
Telecommunications Organization (GTO), and post al services would be privatized after the 
year 2000.  Rather than a rapid transfer of gove rnment assets, privatization would proceed in a 
gradual manner.  Oman had no intention of priva tizing television or radio at present.  Foreign 
participation (up to 49 per cent) in privatization projects, in accordance with the 1994 Foreign Capital 
Investment Law, was encouraged.  Proceeds from the sale of government assets would accrue to the 
State General Reserve Fund.  Some privatization projects – the Muscat and Salalah Sewage Systems, 
GTO restructuring, electricity projects in Salalah,  Sharqiya, Manah and Ghubra, and water projects in 
Dhahira, Sharqiya and the Najd Area – were approaching their final stages. 
 20. The Government had also taken steps to pr ivatize public assets in agriculture.  Two 
government-owned date factories had been transfe rred to private ownership.  In the future, all 
agricultural inputs and services were to be provided by the private sector. 
  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 7 
 
 
 21. A member requested that Oman provide some indication of the relative size of the output of 
State-owned firms relative to Oman's GNP and trade, both including and excluding the petroleum 
sector.  The representative of Oman replied that the relative size of State-owned enterprises was 
negligible, but precise data was not available at present.  Pricing Policies
 
 
22. The representative of Oman said that the Government set (maximum) prices for petroleum, 
electricity, water and telecommunications, keeping in view the needs and welfare of citizens.  Oman 
had no specific legislation on price controls, whic h were applied by the Ministry of Finance by 
executive orders.  The price controls applied rega rdless of whether a project was operated by the 
Government or by the private sector.  The tariff c ould not be amended without  government approval.  
Prices for petroleum and telecommunications services were uniform for all users.  Telecommunications charges were determined by the GTO under monopoly conditions, taking into 
account ITU recommendations incorporating cost tr ends.  Telecommunications tariffs had been 
lowered four times since 1980.  Electricity and wa ter was subsidized, and tariffs were lower for 
households than for industrial and commercial users.   Households paid Baisa 2 per gallon of water, 
while commercial and industrial users were charged Baisa 3 per gallon.  Households paid Baisa 10 to 
30 per kWh for electricity, depending on the level of monthly consumption.  The price of electricity 
for industrial and commercial users was fixed at  Baisa 24 per kWh in the Summer months (May-
August), and Baisa 12 per kWh in the Winter months (September-April). 
 23. A member requested further clarifica tion as to why prices for petroleum and 
telecommunications charges were set above world ma rket levels, and why water and electricity were 
subsidized.  In reply, the representative of Oman sai d that his Government was evaluating an option to 
privatize 30 per cent of the GTO as part of a compre hensive plan to restructure the GTO.  Making the 
GTO a private entity in a free competitive market woul d lead to an overall review of the tariffs at a 
later stage.  Telecom prices in Oman were pre sently comparable to any developing and developed 
country.  The Government had increased local petr oleum prices for fiscal reasons and to encourage 
more rational use of petroleum products.  Electricity tariffs were differentiate d for social reasons and 
to encourage the development of infant industri es.  His authorities were studying a reform of 
electricity and water charges with a view to reviewing and harmonizing the rates, as well as privatization options. 
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 8  
 
 24. In response to a question raised , the representative of Oman stated that no goods or services 
other than those mentioned in paragraphs [22 and 23 ] were subject to price controls.  There were no 
plans to liberalize price co ntrols at this stage. 
 25. The representative of Oman stated that in the application of price cont rols or State guidance 
now or in the future, Oman would apply such measures in a WTO-cons istent fashion, and take account 
of the interests of expo rting WTO members as provided for in Ar ticle III:9 of the GATT 1994.  Oman 
would publish the list of goods and services subject to State controls  any that are introduced or re-
introduced in the future in its Official Journal, in cluding any changes in the list provided of current 
requirements in place.  The Working Party took note of this commitment. 
 
Competition Policy
 
 26. The representative of Oman said that economic policy was based on free-market principles, 
and that no specific competition law existed.  Aske d whether Oman intended to introduce legislation 
on competition, the representative of Oman said that Oman had not experienced any particular 
problems ascribed to restrictive business practices so far, but Oman was considering the option of eventually having regulations on competition.  
FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
 27. The representative of Oman said that His Majest y the Sultan of Oman was the Head of State 
and Head of Government and was the highest and fina l authority.  The Cabinet, deriving its authority 
from His Majesty the Sultan, was the highest executi ve authority.  The Cabinet considered matters 
related to administrative functions of the State, in ternal policies and relations with other countries, 
including the consideration of international treati es, conventions and charte rs.  The Cabinet submitted 
its recommendations to His Majesty the Sultan for approval.  The functions and jurisdiction of 
ministries were determined, or adjusted, by Royal D ecree.  Each Minister, assisted by one or more 
Under-Secretaries, was responsible for implementing matters within the jurisdiction of the ministry.  
His Majesty had established various specialized counc ils, such as the Financial and Energy Resources 
Council, to assist in planning, study and formulation of proposals and plans in specific areas of development.  None of these councils addressed trade issues.  The Sultanate of Oman had no sub-central governments. 
  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 9 
 
 
 28. The legal system was based on laws and Royal Decrees issued by His Majesty.  Oman had no 
legislative body empowered to make or review laws.  International treaties, conventions and charters 
were signed by His Majesty, or by a person designated by His Majesty, in which case such treaty, 
convention or charter was submitted to His Majesty fo r ratification.  After signature or ratification, 
treaties and conventions or charters became part of Oman's legal system as of the date of publication 
in the Official Gazette, unless His Majesty had decided on a different date.  Laws and Royal Decrees 
were also valid from the date of publication in the O fficial Gazette or from any other determined date.  
All laws, by-laws, implementing re gulations and important Minister ial Decisions were published in 
the Official Gazette.  Routine administrative decisions were not published.   29. Oman's hierarchy of laws had been established in  the following order:  (i)  the Basic Law of 
Oman (Constitution);  (ii)  Royal Decrees;  (iii)   By-laws and Implementing Regulations;  and 
(iv)  Ministerial and Administrative Decisions .  The documents constituting Oman's accession 
package to the WTO would be forwarded by the Minister of Commerce and Industry to the Cabinet, which would pass its recommendations together w ith the package to His Majesty the Sultan for 
ratification.  A Royal Decree would be issued followi ng ratification.  He confirmed that ratification of 
Oman's accession to the WTO Agreement would be accomplished by His Majesty, the Sultan's signature or his ratification of the signature of a person designated by him.  The Majlis Ash-Shura and 
the Majlis ad-Dawla would have no rôle in the a pproval or ratification of Oman's accession package. 
 
30. The representative of Oman said that the juridical system of the Sultanate comprised of 
(i) Sharia (religious) Courts;  (ii) Criminal (Magistr ate) Courts;  and (iii) the Authority for Settlement 
of Commercial Disputes, a juridical-commercial body, which had recently been replaced by the 
Commercial Court.  The newly established Comme rcial Court had jurisdiction over commercial 
disputes between private sector parties, govern ment departments or authorities and general 
establishments.  The Court consisted of a Pres ident and judges appointed by Royal Decree, and 
included primary circuits as well as an Appellate  Circuit.  Taxation decisions and labour disputes 
could be appealed to the Court, which provi ded a mechanism for independent review of 
administrative decisions.  All decisions of government departments or authorities affecting 
international trade could be appealed to the Commercial Court.  31. A member requested a definitive statement fro m Oman as to how importers and exporters 
could exercise the right to appeal governmental  decisions as provided for in WTO Agreements, 
including the provision for independent rulings contai ned in Article X:3 of the GATT 1994.  In reply, 
the representative of Oman said that the Basic La w (Constitution) of Oman provided for a right of WT/ACC/SPEC/OMN/7/Rev.3 
Page 10  
 
 appeal of all administrative rulings and decisions to  judicial bodies.  Oman had reviewed the functions 
of the Commercial Court in relation to the right  of appeal provided for in WTO Agreements, and 
concluded that the Commercial Court probably did not meet fully the requirements of appeal under 
the GATT and WTO.  Precise legislation dealing with the right of appeal against governmental 
decisions provided for in WTO Agreements, includ ing in particular Article X of the GATT 1994, had 
therefore been promulgated through amendments  to Royal Decree Nos. 79/81 and 32/84. 
 
32. The representative of Oman confirmed that no later than by the date of accession, Oman’s 
laws would provide for the right to appeal ad ministrative rulings on matters subject to WTO 
provisions to an independent tribunal in conform ity with WTO obligations, including but not limited 
to Article X:3(b) of the GATT 1994.  The Working Party took note of this commitment. 
 
POLICIES AFFECTING TRADE IN GOODS  Trading Rights (the right to import and export)
 
 
33. Some members requested Oman to clarify the righ t of firms and individuals to trade, i.e., to 
import and export goods, to unders tand better how Oman’s conditions compared with the requirement 
of GATT Articles III:4 and XI.  The representative of Oman said that no specific requirements existed 
for engaging in importation;  it could be undertaken by any company or individual registered with the 
Ministry of Commerce and Industry under the releva nt laws, i.e. the Oman Commercial Law, the 
Commercial Companies Law and the Foreign Cap ital Investment Law.  An enterprise seeking 
registration to engage in commercial activities su bmitted an application form together with its 
Memorandum and Articles of Association, and doc uments identifying the partners or company 
directors, to the Ministry of Commerce and Industry.   Joint-stock companies an d enterprises subject to 
the Foreign Capital Investment Law should comp lete the necessary procedures under the Commercial 
Companies Law and the Foreign Capital Investme nt Law, respectively, before applying for 
registration in the Commercial Register.  Once regi stered, an enterprise could engage in importation 
or distribution of imports provided these activities were mentioned in its Memorandum and Articles 
of Association.  Registered companies could amend their registration, and acquire the right to trade, 
by amending their Memorandum and Articles of Asso ciation prior to applying for an amendment in 
their commercial registration.  
34. The relationship between a principal/supplie r and his commercial agent in Oman was 
governed by provisions in the Law on Commercial Ag encies.  A commercial agent was defined as an  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 11 
 
 
 individual or company selling, promoting the sale and distribution of goods, or providing services 
whether in the capacity of agent, representative or intermediary of the manufacturer or supplier of 
goods.  Only Omani nationals or companies with no less than 51 per cent Omani ownership could be 
appointed as commercial agents.  Foreign individual s were not eligible for commercial registration 
and could therefore not engage in importation or di stribution of imports in Oman.  Omani nationals 
could obtain commercial registration provided they had a place of business in Oman, no criminal 
record or involvement in past bankruptcy proceedin gs, and were minimum 18 years of age.  Citizens 
of other Gulf Cooperation Council countries were  treated as Omani citizens in accordance with 
Article 8 of the Unified Economic Agreement.  Th is Article, which was implemented in a progressive 
manner, did not guarantee GCC nationals the righ t to act as commercial agents in Oman.  The 
representative of Oman confirmed that commercial agents were not subject to laws or regulations 
influencing the decision to import based  on purely commercial considerations. 
 35. Importers in Oman were not required to import through a commercial agent.  Individuals and 
firms could import goods for their own use without restriction, subject to payment of customs duty, if 
any.  Omani domestic goods could be distributed only  through individuals or companies registered in 
the Commercial Register as distributors of goods.  36. A member expressed concern that since Oman’s  laws and regulations do not distinguish 
between importing or exporting and providing servi ces, such as distribution, after importation, those 
regulations could be considered a restriction on imports and inconsistent with Article XI of 
GATT 1994.  In that member's view, the right to import goods, i.e., to be the importer of record, 
cannot be conditioned on investment in the importi ng country, as is required to distribute goods in 
Oman, since such a requirement would act as a re striction on importation in consistent with GATT 
1994.  The right to import, however, did not include the right to provide any of the services 
immediately associated with imports after they clear  customs, such as distribution, sale, warehousing 
and transport.  Once imported goods enter the country , however, they must receive national treatment 
pursuant to GATT Article III.  The member noted that imports must also meet WTO-consistent 
requirements that Members impose at the border, su ch as sanitary and phytosanitary requirements and 
enforcement of trademarks and copyrights.  The me mber fully recognized the legitimate purpose that 
requirements, such as providing relevant authorities with a contact point in the importing country or 
indicating in customs documents the further dis position of imported goods, serve in enforcing WTO-
consistent measures. 
 WT/ACC/SPEC/OMN/7/Rev.3 
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 37. The representative of Oman recognized the dis tinction drawn in the WTO between the right 
to import and export under the GATT and the righ t, under the GATS, to provide services such as 
distribution, and transportation, with respect to imported goods.  Without prejudice to Oman’s 
schedule of commitments on services, Oman w ould, in implementing its obligations under 
GATT 1994, modify the relevant laws, regulations  and requirements to permit foreign firms, 
including sole proprietorships of other WTO Members,  to register strictly to engage in importation 
without limitation on equity or requirement to inv est in Oman.  Commercial distribution in Oman of 
imports as well as domestically produced goods woul d remain subject to the current requirements for 
commercial registration under the relevant laws, i.e. the Oman Commercia l Law, the Commercial 
Companies Law and the Foreign Capital Investment Law, as outlined in paragraph [33].  Moreover, 
Oman maintained the right to require importers th at were not registered to engage in commercial 
distribution to provide information in their custom s documentation regarding the further disposition of 
the goods, once they entered Oman.  Foreign indi viduals could import goods for their personal use 
only.  
38. Some members noted that alcohol and beer coul d be imported only by registered importers 
pursuant to permission by the Royal Oman Police (Tab le 1), and this would appear to be a form of 
activity licensing.  In reply, the representative of Oman said that only firms having included 
importation of alcoholic beverages in their commercial registration were eligible to apply for a permit.  
The permit, valid for one year, had to be obtained from the Royal Omani Police prior to importation.  
In response to a specific question, he added that wh ile no licenses to import beer or alcoholic spirits 
had been issued in recent years, si x joint ventures with foreign partic ipation were currently registered 
for this purpose.  Oman maintained no other activity licensing requirements.  
39. The representative of Oman confirmed that no  special or unique registration requirements 
existed for foreign or domestic persons or firm s engaging in importing or exporting goods except for 
the activity licence specifically listed in Table 1 and except as provided in WTO Agreements.  The 
activity licence listed in Table 1 did not restrict fo reign participation as it applied equally to foreign 
and domestic businesses.  He confirme d that individuals and firms were  not restricted in their ability 
to import or export goods based on the scope of bu siness or their registration and that they could 
easily change their registration to allow for trad e.  He further confirmed that there were no 
restrictions, such as capital or nationality requirement s, on firms wishing to engage in foreign trade, 
and that the criteria for registration were published in  the official journal and generally applicable to 
all. 
  WT/ACC/SPEC/OMN/7/Rev.3 
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 40. The representative of Oman confirmed that from the date of accession Oman would maintain 
the right of foreign and domestic firms and individuals, as described in paragraph [37], to import and 
export on a non-discriminatory basis and would ensure that its laws and regulations relating to the 
right to import and export goods and all fees, charges or taxes levied on such rights would be in full 
conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws, regulations and requirements in full 
conformity with these obligations.  The Wo rking Party took note of these commitments. 
 IMPORT REGULATION  Customs code
 
 
41. The representative of Oman said that Oman followed the 1988 version of the Harmonized 
System for statistical purposes.  Oman expected to implement the Harmonized System (1996) at the 
six-digit level for the classification of goods for customs purposes by the date of accession to the 
WTO. 
 Ordinary customs duties
 
 
42. The representative of Oman said that existing app lied rates had generally been in force since 
1986.  The weighted average MFN tariff amounted to 2.7 per cent in 1994.  Zero tariff was applied on seeds, fertilizer and live plants (including flower pl ants);  fresh fruit and vegetables;  rice, wheat, 
wheat flour, barley, corn and sugar;  milk, c ondensed and sweetened, evaporated, powdered or 
sterilized, but not flavoured;  cooking oils and fats other than butter or margarine;  meat, fresh or 
frozen;  tea;  cement;  printed books;  agricultural equipment;  insecticides (for agricultural use); gold 
and silver bullion;  and currency, including gold s overeign.  These zero tariffs were applied on an 
MFN basis.  Other products were subject to impor t duty of 5 per cent, with the exception of dates 
(20 per cent), bananas (25 per cent), tobacco a nd tobacco products (50 per cent), and alcoholic 
beverages, pork meat and pork products ( 100 per cent).  All customs duties were ad valorem  rates.  
There were no seasonal duties.  43. In response to a specific question, he confirmed th at the rate of duty applicable to cement was 
zero and that the tariff on polyurethane products, pain ts and pipes was 5 per cent.  Interested parties 
seeking a review of tariff rates could approach the Ministry of Finance, which would make a 
recommendation to the Cabinet, which had the final say .  He confirmed that the Public Authority for WT/ACC/SPEC/OMN/7/Rev.3 
Page 14  
 
 Stores and Food Reserves did not qualify for a tari ff exemption on its imports, but in practice the 
enterprise had paid no import duties because the item s imported by it were subject to zero applied 
tariff rates. 
 44. Some members noted that Oman had raised import duties on many items (mainly luxury 
goods) in early 1999 to compensate for reduced State revenue following a drop in the price of crude 
oil.  Oman was requested to provide an updated lis t of its applied tariffs and the estimated trade 
weighted applied MFN tariff resulting from the re cent tariff increases.  The representative of Oman 
replied that the tariff increases in early 1999 had been rescinded.  He confirmed that the current 
applied rate of duty was 5 per cent ad valorem  for most products, with duty free status for some food 
products and higher duties on selected items (as indicated in paragraph 42). 
 
Other duties and charges levied on imports but not on domestic production
 
 45. The representative of Oman said that other than  ordinary customs duties, Oman imposed no 
duties and charges of any kind within the meaning of Article II.1(b) of the GATT 1994 on or in 
connection with importation.  46. The representative of Oman stated that Oman  levied no duties and charges on imports other 
than ordinary customs duties and ch arges for services rendered.  Any such charges applied to imports 
after accession would be in accordance with WTO provisions.  He further confirmed that Oman would not list any other charges in its Goods Market Access Schedule under Article II:1(b) of 
GATT 1994, binding such charges at "zero".  
Tariff rate quotas, tariff exemptions
 
 47. The representative of Oman said that there were  no tariff quotas in force in Oman.  All goods 
imported for government use, i.e. not for commerc ial resale, were exempt from import duties.  
Imports of rice by the Public Authority for Stores an d Food Reserves were subject to the same rate of 
duty as for any private importers, i.e. zero tariff.  Investment projects were exempt from customs 
duties on imports of machinery, equipment and raw materials required for production.  Also exempt 
were goods imported by diplomatic missions.  G oods imported as humanitarian aid were exempted 
case-by-case, depending upon the need for aid a nd the credentials of the aid organization. 
  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 15 
 
 
 Fees and charges for services rendered  
 
48. The representative of Oman said that the Port  Services Corporation, a commercial company 
with 35 per cent government ownershi p and part of the Ministry of Housing and Transport, provided 
quay handling, storage and demurrage services for a ll imported products under a contract concluded 
with the Port Authority.  The Port Services Co rporation was the only supplier of these services, but 
other enterprises would also be eligible to enter into  a contract with the Port Authority.  At present, 
the Port Authority did not encourage other companies to enter the market due to the small size of the 
port.  The Port Services Corporation levied certain  fees and charges for the services rendered.  These 
fees and charges are enumerated in Table 2 (see Annex).  
49. The representative of Oman confirmed that char ges, including those levied by the Port 
Services Corporation, and any other fees levied on im ports would be applied in  conformity with WTO 
obligations, in particular Articles VIII and X of the GATT 1994.  Information regarding the 
application and level of these fees, revenues coll ected and their use, would be provided to WTO 
Members upon request.  The Working Party took note of these commitments. 
 Application of internal taxes to imports
 
 
50. The representative of Oman said that Oman levied  no internal taxes such as value-added tax, 
sales tax or excise duty on imported or domestically-produced goods.  51. The representative of Oman stated that, from the date of accession, Oman would apply its 
domestic taxes on products in compliance with Ar ticles I and III of the GATT 1994.  The Working 
Party took note of this commitment. 
 Quantitative import restrictions, includin g prohibitions, quotas and licensing systems 
 
 
52. The representative of Oman provided a list of prohibited imports, reproduced in Table 1 (see 
Annex).  None of the prohibited items were produ ced domestically.  Petroleum products which could 
be supplied by the Oman Oil Refinery in quantiti es sufficient to satisfy domestic requirements were 
prohibited to import.  Import quotas were establishe d for fresh and long-validity milk (annual) and 
eggs (June-September) by the Ministry of Agricultu re and Fisheries.  In recent years, the Summer 
quota for eggs had amounted to 840 tons, and the milk quota to 204,250 tons per month.  The Public 
Authority for Marketing Agricultural Produce determined annual import quotas for fruit and WT/ACC/SPEC/OMN/7/Rev.3 
Page 16  
 
 vegetables.  Quota levels were based on forecasts of domestic production and demand.  Daisy plants 
were considered a narcotic plant and prohibited to import for health reasons. 
 
53. Imports of radio sets and wireless telegraphs required authorization from the Ministry of 
Communications.  Type approval pending, the Ministry would issue a provisional import licence.  The Ministry cleared the frequency used  by such radio equipment.  Ministry authorization was granted on 
the basis of internationally recognized standards such as those established by the ITU and CEPT.  
Telecommunications equipment interfacing with Om an Telecom (formerly GTO) network required 
type approval and authorization by Oman Telecom, and clearance by the Ministry of Communications 
for equipment involving radio frequency.  In cases where Oman Telecom and Ministry rulings might conflict, the Ministry's decision would prevail.  Type approval for telecomm unications equipment was 
based on standards relating to frequency, radiatio n, signalling (where applicable), and interface 
conditions (for equipment to  be interconnected). 
 54. The representative of Oman provided detailed information on the import licensing system in 
document WT/ACC/OMN/5/Add.2.  The system was u sed to administer the quantitative restrictions 
on imports of fresh milk and eggs.  The quantit y permitted to import unde r these global quotas  was 
published in the local press, but individual quota allocations were not published.  Quotas were 
allocated to importers on the basis of their share of actual imports in the preceding year, with no 
arrangements for new entrants.  Unused quota en titlements were not adde d to a succeeding period, 
and licenses were not transferable.  Licenses were issu ed within one or two days at a fee of RO 2,000 
per licence.  The period of validity for each li cence ranged from one to four months.  Oman had 
drafted legislation to abolish the quantitative rest rictions on fruit and vegetables, fresh and long 
validity milk, and eggs.  Ministerial Decree No. 20/2000 on the cancellation of import quotas for eggs 
and fresh milk had been issued at the end of February 2000, and Minister ial Decision No. 38/2000 had 
eliminated the remaining import bans and quantitative  restrictions on agricultural products.  A draft 
Decree dealing with the import prohibition on pe troleum products was submitted to the Working 
Party for review.
 
 55. The representative of Oman added that Ministerial Decision No. 71/2000 on Import Licensing 
Procedures will implement Oman’s obligations under the WTO Agreement.  It specifies who may 
apply for import licenses to import products that re quire them and under what conditions.  Specific 
protections include guarantees that import licenses shall not be refused for minor documentation 
errors;  that there shall be no penalty for documen tation errors which are without fraudulent intent or 
gross negligence; and that imports under licence shall not be refused for minor variations in value,  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 17 
 
 
 quantity or weight from the amount designated on th e licence.  The Decision sets time limits for 
processing import licence applications, i.e., ten days  for automatic licenses and normally 30 days for 
non-automatic licenses.  It also specifies that non-automatic import licenses shall be required for 
goods subject to safeguard or balance-of-payment s protection actions under the WTO, as well as 
goods that are sensitive for reasons of national secu rity, religion, health, safety, public order or 
environment.  The list of goods under automatic and under non-automatic import licence shall be 
published in the Official Gazette. 
 56. For goods subject to quantitative restrictions, the amount of quotas in value and/or volume, 
the opening and closing dates of quotas, and any cha nges thereof, shall be published in the Official 
Gazette at least 30 days prior to the opening date s, as well as information on the shares in quotas 
allocated to WTO member countries, by quantity or  value.  In case of refusal of a licence, the 
applicant shall, upon request, be informed in writi ng of the reasons for refusal and has the right to 
administrative appeal to the Minister concerned and to the Commercial Court in accordance with the 
rules of procedure of the Court.  Import licenses sha ll be valid for a period of six months from the date 
of issue.  Changes to the rules and procedures and to the lists of products subject to licensing 
requirements shall take effect 30 days after publi cation in the Official Gazette, and WTO members 
which wish to comment on these changes or discu ss the comments with competent Omani authorities 
will have that opportunity, and due consideration will be given to the comments and results of these 
discussions. 
 57. The representative of Oman confirmed that, from the date of accession, Oman would not 
introduce, re-introduce or apply quantitative rest rictions on imports, or other non-tariff measures 
such as licensing, quotas, bans and other restrictio ns having equivalent effect that could not be 
justified under WTO provisions.   The representative of Oman stated that, upon accession, the 
prohibition on importation of petr oleum products would be eliminat ed and quantitative restrictions 
would no longer apply to fruit and vegetables, fresh  and long validity milk, and eggs.  Oman would 
not restrict the import of fruit and vegetables except in conformity with the provisions of the WTO 
Agreements.  Oman would not introduce any other im port quotas in the future.  He confirmed that 
Oman would implement the Agreement on Import Licensing Procedures upon accession.  The Working Party took note of these commitments. WT/ACC/SPEC/OMN/7/Rev.3 
Page 18  
 
  
Customs valuation
 
 
58. The representative of Oman said that the existing system of valuation in Oman was in simple 
form with no written laws or regulations, or detaile d rules.  The customs valuation system was based 
on transaction value, including cost, insurance and fre ight (c.i.f.).  If the transaction value was not 
accepted, the value of imported goods was determined on the basis of the invoice price of identical or 
similar goods imported earlier.  Minimum prices were  not used in the calculation of import value.  
Oman had no written rules or regulations concerni ng the appeal of decisions relating to customs 
classification, valuation or assessment of duty.  An  aggrieved party would first approach the customs 
officer in charge of the port, airport or land border st ation in question and, if he remained dissatisfied, 
he could appeal to the Director General of Customs. 
 59. The representative of Oman said that Oman needed to draft new laws and regulations on 
customs valuation in accordance with the Agreement on Implementation of Article VII of the General 
Agreement on Tariffs and Trade 1994 (the Customs Valuation Agreement).  Oman had approached 
international organizations and WT O Members for technical assistance.  In addition, administrative 
instructions, guidelines and manuals for the applicati on of the rules would need to be prepared and 
Oman would be seeking technical assistance fo r this purpose.  All those involved in customs 
operations would need to undergo thorough training in the law, procedures and techniques.  He 
therefore proposed to initiate and execute a compre hensive training program for customs officials, 
importers and customs brokers with assistance fr om the WTO Secretariat, the World Customs 
Organization and WTO Members.  
60. A member was concerned by indications that Oman did not expect to implement the WTO 
Customs Valuation Agreement as of the date of acc ession as it considered full implementation of the 
Customs Valuation Agreement an integral  part of the WTO accession package. 
 
61. In reply, the representative of Oman submitt ed an action plan for implementation of the 
Agreement on Customs Valuation, circulated  in document WT/ACC/OMN/13.  The Customs 
Department had set up a Task Force in early 1998 to carry out an in-depth st udy of the Agreement on 
Customs Valuation.  The members of the Task Fo rce met monthly to study the provisions of the 
Agreement and to discuss implementation, including a program to train customs officials.  Oman had 
issued Royal Decree No. 21/2000 to join the World Customs Organization, and would promulgate and 
enforce a new customs valuation law by Royal Decree no later than upon accession.  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 19 
 
 
  
62. Having reviewed an early draft of Oman's new customs valuation legislation, a member noted 
that (i) Oman had not yet implemen ted paragraph 8, Note to Article 5 in the Interpretative Note in 
Annex I of the Agreement (deduction for local tax es);  (ii) a provision concerning the calculation of 
the amount of a royalty or licence fee was inconsistent  with the Agreement.  In making an adjustment 
for a royalty or licence fee, the conditions of Ar ticle 8.1(c) and the Note to Article 8 in the 
Interpretative Notes in Annex I of the WTO Valuati on Agreement would need to be met;  (iii) Section 
15 of the Management Decree concerning an adju stment for a royalty or licence fee was also 
inconsistent with the Agreement, and this provision should be removed;  (iv) Oman did not appear to 
have implemented Article 12 of the Agreement c oncerning transparency;  (v) the dispute settlement 
provision regarding the right of appeal to a judicial body as set forth in Article 11 of the Agreement 
needed clarification;  (vi) the draft legislati on contained no reference to the Committee on Customs 
Valuation Decision 4.1 concerning the "Valuation of Carrier Media Bearing Software for Data 
Processing Equipment" and the Committee on Customs Valuation "Decision on the Treatment of Interest Charges in the Customs Value of Im ported Goods";  and (vii)  Oman had established 
procedures for the use of a value declaration form. 
 63. The representative of Oman provided a revised draft law on customs valuation, and assured 
members of the Working Party that its new Law on Customs Valuation would be applied in full 
conformity with the WTO Agreement on the Impl ementation of Article VII of the GATT 1994.  
Oman would not have any measures regarding cust oms valuation in place at the time of accession 
which would be inconsiste nt with WTO rules, nor would Oman in troduce such measures in the future.  
Oman did not use measures such as minimum prices, reference prices or lists of prices in order to calculate customs value or to verify invoices. 
 
64. The representative of Oman confirmed that, fro m the date of accession, Oman would apply 
fully the WTO provisions concerning customs valuation, including in addition to the Agreement on the Implementation of Article VII of the GATT 1994,  the provisions on the Treatment of Interest 
Charges in Customs Value of Imported Goods a nd for the Valuation of Carrier Media Bearing 
Software for Data Processing Equipment.  In acco rdance with these latter provisions, only the cost of 
the carrier medium itself would be accounted for in the customs value.  He stated that Oman would 
not use any form of reference price or fixed valuatio n schedule for the valuation of imports or to apply 
duties and taxes, and that all methods of valuation u sed were in strict conformity with those provided 
for in the WTO Agreement on the Implementation of Article VII of the GATT 1994.  The Working 
Party took note of these commitments. WT/ACC/SPEC/OMN/7/Rev.3 
Page 20  
 
  
Rules of origin
 
 
65. The representative of Oman said that Oman had no rules of origin for non-preferential trade.  
Proof of origin was required only for imports fro m GCC countries, under which origin was conferred 
on goods containing at least 40 per cent value added in  GCC countries.  A similar rule of origin was 
applied to trade with Arab League members participating in the Arab League Free Trade Area.  A 
certificate of origin was considered proof of origin.  66. A member sought implementation of WTO provisions on rules of origin in the trade regime of 
Oman.  The representative of Oman replied that Oman would abide by its obligations under the 
Agreement on Rules of Origin upon accession, implementing regulations to address the procedural 
requirements of the Agreement.  A draft Ministerial Decree on Rules of Origin was provided to the Working Party, and the Decree was issued in February  2000.  He confirmed that the right to request a 
ruling on origin was available for imports subject  to both preferential and non-preferential import 
regimes.  Addressing specifically the requirements of Article 2(h) and Annex II,  paragraph 3(d) of the 
Agreement, the Decree allowed an exporter, importer or any person with a justifiable cause to request 
an assessment of the origin of a product from the Mi nister of Commerce and Industry.  The Minister, 
or an official acting on his behalf, would issue the assessment, valid for three years, within 150 days 
of the date of receipt of the request.  The provisi ons applied for both non-preferential and preferential 
rules of origin.  These provisions had been enacted in Ministerial Decree No. 21/2000.  Legislation to 
implement other provisions of the WTO Agreement was in development and would be enacted soon. 
 67. The representative of Oman stated that the G overnment Regulation establishing Oman’s rules 
of origin would be adopted no later than by the date  of accession.  He confirmed that from the date of 
accession Oman’s rules of origin would comply full y with the WTO Agreement on Rules of Origin.  
The Working Party took note of this commitment.  
Other customs formalities
 
 68. Regarding customs clearance, the representative of Oman said that goods could be cleared for 
home consumption upon completion of documentation, examination and payment of import duty, if 
applicable.  Goods could also be warehoused, in  which case duty would be collected when goods 
were released from the warehouse for home consumpti on.  An importer could have goods cleared by 
customs even without the necessary documents, prov ided the importer paid the estimated duty and a  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 21 
 
 
 provisional deposit to be adjusted when docum entation was presented to customs.  Customs 
formalities could be completed prior to the arrival of  goods at the port or airport.  Disputes relating to 
decisions by customs could be appealed or taken to court. 
 Preshipment inspection
 
 
69. The representative of Oman said that Oman had no pre-shipment inspection requirements for 
valuation or certification purposes.  He confirme d that the operation of any future preshipment 
inspection system would be tempor ary and consistent with the provisions and requirements of the 
WTO, in particular the Agreements on Presh ipment Inspection and Customs Valuation. 
 
Anti-dumping, countervailing duties, safeguard regimes  
 70. The representative of Oman said that at present Oman had no legislation on anti-dumping, 
countervailing duties or safeguard measures.  Th e Law on the Organization and Encouragement of 
Industry contained a provision authorizing the Govern ment to increase customs tariffs, or prohibit or 
restrict importation of goods similar to domestica lly produced goods, but this provision was dormant 
and would not be used as a safeguard measure.  
71. He confirmed that Oman had no official or ministerial discretion to impose anti-dumping, 
countervailing duties or safeguard measures.  Om an would not introduce laws in these areas prior 
accession to the WTO.  At the appropriate time and prior to enactment, Oman would submit the proposed legislation, to be drafted in strict c onformity with the provisions of the relevant WTO 
Agreements, to the WTO.  The Law on the Orga nization and Encouragement of Industry would be 
amended to bring it into conformity with WTO rules prior to accession.  According to a preliminary 
determination, Clause 4 of Article 19 of the Law w ould be deleted, and other aspects of the Law were 
being examined.  
72. A member sought a commitment from Oman not to apply anti-dumping, countervailing duties 
and safeguard measures until existing legislation had been amended to the extent necessary to bring it 
into conformity with WTO requirements, new legislation in full conformity with these requirements had been introduced, and, with such legislation in place, Oman should apply these measures in full 
conformity with WTO requirements. 
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 22  
 
 73. The representative of Oman said that Oman would not apply any anti-dumping, 
countervailing or safeguard measure until it had no tified and implemented appropriate laws in 
conformity with the provisions of the WTO Agre ements on the Implementation of Article VI, on 
Subsidies and Countervailing Measures and on Safegua rds.  He confirmed that Oman would ensure 
that any such legislation would be full conformi ty with the relevant WTO provisions, including 
Article VI and XIX of the GATT 1994 and the Agre ement on the Implementation of Article VI, the 
Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards.  After such 
legislation was implemented, Oman would only apply any antidumping duties, countervailing duties 
and safeguard measures in full c onformity with the relevant WTO provisions.  The Working Party 
took note of these commitments.  
EXPORT REGULATIONS 
 Customs tariffs, fees and charges for services rende red, application of internal taxes to exports
 
 
74. The representative of Oman said that Oman app lied no export duties, including on petroleum.  
The quay handling and other charges levied by the Port Services Corporation for services rendered are 
enumerated in Table 2 (see Annex).  
Export restrictions
 
 75. The representative of Oman said that exports of  antiques, ancient manuscripts, Marie Teresa 
Riyals, and date seedlings were pr ohibited.  Export restrictions applied to three species of fish - 
lobster, abalone and shark - during the breeding and reproduction season, at which time no fishing 
was allowed.  Scientific studies and research had in dicated a considerable decline in the stocks of 
lobster and abalone in recent years. Lobster, abal one and shark were thus rare species in danger of 
over-exploitation in Omani waters, and the fishing se ason was accordingly restricted.  Permission to 
export these species during the restricted period coul d be obtained from the Ministry of Agriculture 
and Fisheries provided the exporter was a registered  Omani company performing fish trade and export 
activity, holding a licence from the competent authority ;  exportable fish had been caught before the 
end of the stipulated fishing season;  and the expo rted fish would comply with specifications and 
conditions determined by the Ministry.  The same rule applied to domestic sales of lobster and 
abalone.  No limit was set on the exported quantity.  The prohibition on exports of date seedlings had 
been established to preserve rare local species and varieties.  Oman had no export licensing 
requirements and procedures.  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 23 
 
 
  
76. A member sought elimination of Oman's current export restrictions on date seedlings and fish 
species.  Any measures necessary to regulate trade in these items should be consistent with WTO 
provisions.  The representative of Oman replied that  Oman would not use any export prohibitions or 
export quotas inconsistent with WTO rules.  
77. The representative of Oman confirmed that any export control requirements remaining in 
place on the date of accession would be fully c onsistent with WTO provisions, including those 
contained in Articles XI, XVII, XX  and XXI of the GATT 1994.  The Working Party took note of this 
commitment.  
Export subsidies
 
 78. The representative of Oman said that, up to the end of 1998, the Export Guarantee and 
Financing Unit (EGFU) of the Oman Developmen t Bank had insured exporters against commercial 
and political risks.  EGFU had also provided e xport finance and assisted manufacturers through an 
interest subsidy scheme in accord ance with a Memorandum of Understanding with commercial banks.  
At the end of each month the financing bank had ma de a claim for the appropriate subsidy which had 
been credited to the customer's account.  Majo r Omani commercial banks had granted all credit-
insured exporters post-shipment advance at a concessional rate of 7 per cent per annum by 
discounting their export bills (for a period not exceedi ng 180 days).  The main criterion for obtaining 
export financing support from EGFU had been a 25 per cent value-added requirement by way of 
labour costs, interest, depreciation, taxes and net profit in relation to the total sale value.  In addition, 
the credit would need to be insured with EGFU.  Credit insurance was provided at market rates. 
 
79. A member said that the advances to exporte rs at concessional rates by commercial banks 
would seem to be an export subsidy within the m eaning of Article 3.1(a) of the Agreement on 
Subsidies and Countervailing Measures.  The repr esentative of Oman agreed that the operation of 
EGFU through 1998 had cons tituted an export subsidy within the m eaning of points (j) and (k) of the 
Illustrative List of Export Subsidies in Annex I of the Agreement.  He confirmed, however, that since 
1999, EGFU was no longer involved in financing of exports, and EGFU had ch anged its name to the 
Export Credit Guarantee Agency (ECGA).  The ECGA acted as a facilitator, in that commercial banks 
provided financing to exporters at commercial rate s of interest, and the ECGA insured their credit-
worthiness.  This Export Credit Policy issued by the ECGA provided additional collateral and 
therefore minimized the risk of non-payment from commercial banks in extending or enhancing such WT/ACC/SPEC/OMN/7/Rev.3 
Page 24  
 
 export financing to the exporters.  The previous pr ogram described in paragr aph [78] was no longer in 
effect.  Moreover, under the newly introduced Pr e-shipment Credit Guarantee Scheme, the ECGA 
issued guarantees to commercial banks for providing  financing to exporters against the risk of non-
payment due to default or insolvency from them.  There was no interest subsidy involved under this 
scheme.  
80. The representative of Oman said that paid im port duties were refunded in full on imported 
goods re-exported in the same form.  Duty dr awback was not available for imported goods 
incorporated in other goods or transformed in some other way.  Regarding the pricing of feedstock for 
export projects, he said that de liveries were based on the principl e that feedstock should not be 
subsidized.  Thus, the full development and delivery co sts were recovered, with a margin to reflect the 
cost of capital, etc.  The representative of Oman c ould confirm that Oman did not maintain subsidies 
which met the definition of a prohibited subsidy with in the meaning of Article 3 of the Agreement on 
Subsidies and Countervailing Measures.  Oman ma intained no subsidies or incentives relating to 
export performance. 
 
81. The representative of Oman stated that from the date of accession Oman would not maintain 
any export subsidies which met a definition of a prohi bited subsidy within the meaning of Article 3 of 
the Agreement on Subsidies and Countervailing Measu res, and would not introduce such prohibited 
subsidies.  The Working Party took note of this commitment. 
 INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  Industrial policy, including subsidies
 
 
82. The representative of Oman said that Oman's industrial policy envisaged the share of 
manufacturing in GDP to rise from approximately 5 per cent at present to 15 per cent of GDP by the year 2020.  The Fifth Five Year Development Pl an (1996-2000) represented the first in a series of 
plans formulated and launched with a view to achieving the objectives of the Vision for Oman's 
Economy 2020.  The plan emphasized the developmen t of human resources, economic diversification 
and an expanded role for the private sector.  Th e economic policy package comprised general macro-
economic policy measures as well as sector-specific po licies at the micro-economic level.  Focus was 
directed towards capital, technology and know ledge intensive industries with emphasis on 
internationally competitive export-oriented industr ies.  Investment incentives provided by the 
Government included free industrial investment surv eys and soft loans and grants for pre-feasibility  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 25 
 
 
 studies;  soft loans;  and duty exemptions on im ported machinery, equipment, spare parts and raw 
materials.  Plots in fully-serviced industrial estat es could be rented at nominal rates, and reliable 
supplies of power, water, natural gas and sewage treat ment were available at reduced rates.  Export 
orientation was a contributing factor in the decision to grant aid, but export performance or numerical 
levels were not the qualifying criteria.  He c onfirmed that neither export subsidies nor import 
substituting subsidies had been used to implem ent the Fifth Five Year Development Plan. 
 
83. Ministerial Decision No. 49/91, under which support had been provided to industry and 
tourism, had been replaced by Royal Decree No . 17/97.  The Government provided soft loans to 
projects in industry, tourism, agriculture, fisher ies, health, education and handicrafts.  Loans 
exceeding RO 250,000 were granted on the condition that the workforce be minimum 25 per cent 
Omani, and the share of foreign ownership could not exceed 49 per cent in projects with investment 
costs exceeding RO 250,000.  Loans could equal up to 150 per cent of the equity for projects located 
in the Muscat Governatorate, and 250 per cent elsewhere;  the maximum loan amounted to 
RO 500,000, or RO 5 million for public joint-stock companies having offered at least 40 per cent of 
their equity to the public.  Interest-free government loans were no longer available.  In response to a 
specific question, the representative of Oman said  that his Government was not providing any support 
to proposed large projects, including the Sohar Al uminium Smelter, a petrochemical joint venture, a 
fertilizer plant, and a possible new sugar factory. 
 
84. The Oman Development Bank (51 per cent government-owned) provided soft loans to 
agricultural, industrial and services projects in acco rdance with Royal Decree No. 17/97.  The soft 
loans were made available to all industries and en terprises on the basis of objective, published criteria, 
and were not sector- or enterprise-specific. 
 
85. A special fund (Venture Capital Fund) would be  established to provide capital and soft loans 
to small and medium sized enterprises.  There were no export performance or domestic content 
conditions attached to this financing.  The Govern ment also intended to establish a Business Centre 
providing services to small and medium sized enterprises. 
 86. The representative of Oman stated that Oman ma intained no subsidies within the meaning of 
Article 1 of the Agreement on Subsidies and C ountervailing Measures for natural gas projects, 
petroleum and petrochemical sectors, or for the development of sectors dependent on gas as a major 
input.  Similarly, there were no subsidies for export- oriented or import substitution industries.  He did WT/ACC/SPEC/OMN/7/Rev.3 
Page 26  
 
 not consider the preferential rates of income tax for certain businesses a speci fic subsidy within the 
meaning of Article 2.1(a) of the Agreement. 
 
87. The representative of Oman confirmed that Oman would not implement the Fifth Five Year 
Development Plan (1996-2000) using export subsidi es prohibited by the Agreement on Subsidies and 
Countervailing Measures.  He further confirmed that  prohibited export subsidies would not be granted 
under the long-term finance plan or the venture capital fund. 
 88. The representative of Oman confirmed that any subsidy programmes would be administered 
in conformity with the Agreement on Subsidies and Countervailing Measures and that all necessary 
information on notifiable programmes would be notified to the Committee on Subsidies and 
Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of 
Oman’s Protocol of Accession.  The Working Party took note of this commitment.  Technical barriers to trade, standards and certification
 
 
89. A member noted that Oman’s present regulatory system was not consistent with WTO TBT 
or SPS requirements.  In particular, Oman’s lega l and administrative provisions did not adequately 
address fundamental obligations such as transparen cy, non-discrimination and national treatment, and 
the prohibition against unnecessary barriers to trade.   In the area of transparency, Oman did not 
formally publish a public notice that draft standard s, technical regulations or conformity assessment 
procedures were being considered, Oman did not appear to provide proper opportunity for all parties 
to comment on draft procedures, and final st andards were not published promptly.  Omani 
administrative decrees did not appear to address explicitly the fundamental obligations of non-
discrimination and national treatme nt for imported products, and it was not clear how Oman ensured 
that its standards-related measures were no more  trade-restrictive than necessary.  Oman was 
requested to provide a list of imports subject to approval or mandatory certification on the basis of 
technical or sanitary/phytosanitary requirements.  This member looked forward to working with 
Oman in developing the necessary implementation procedures for the Agreement. 
 90. The representative of Oman said that GCC count ries developed joint standards which as such 
were considered Omani standards.  In areas w ith no GCC standards, Oman would adopt national 
standards based on international standards, except where these were found unsuitable due to climatic 
or cultural conditions.  The Directorate General fo r Specifications and Measurements (DGSM) within 
the Ministry of Commerce and Industry was responsib le for the formulation, adoption, publication  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 27 
 
 
 and dissemination of standards in Oman.  DGSM w as the only National Standards Body in Oman.  
DGSM, which was a correspondent member of the ISO, was also responsible for testing and 
certification of conformity with existing standards.  More than 1,000 standards had been issued by 
September 1998.  Omani standards c overed foodstuffs, chemical products , building materials, textiles, 
electrical and electronic products, mechanical a nd metallic products, motor vehicles and industrial 
safety and health regulations.  A listing of pro ducts subject to mandatory Omani standards is 
reproduced in Table 3. 
 91. A member requested a specific timetable from Oman for the conversion of its mandatory 
standards to a system of voluntary standards or tech nical regulations, with a priority list of standards 
to be addressed on an accelerated basis.  This member suggested a phased conversion process to be 
completed within two years of the date of Oman's  accession.  In reply, the representative of Oman 
said that a work program had been established fo r the mandatory standards to be reviewed and 
replaced, as necessary, by voluntary standards or t echnical regulations.  The time-frame for this 
review is reflected in Table 3.  He confirmed that  the standards relating to shelf life would be among 
the first to be reviewed. 
 92. Draft standards were circulated to all concerned parties for comment prior to finalization.  
Normally, no less than one year elapsed between th e publication of a draft standard and the issuance 
of a final standard and the corresponding Ministerial Decree.  However, with regard to the Code of 
Good Practice, procedures for the preparation, adoption and application of standards had been wholly or partly different from the procedures laid down in  Annex 3, paragraphs J, K, L, M and O of the 
Agreement on Technical Barriers to Trade.  Omani standards had not been published promptly, the 
DGSM had not published a work program once ever y six months, and a notice inviting comments on 
draft standards had also not been published.  Ho wever, these deficiencies would be removed with 
Oman's implementation of the Agreement on Technical Barriers to Trade.  According to Ministerial 
Decree No. 72/2000, Oman's procedures for the prep aration, adoption and a pplication of standards 
and technical regulations would be in accordance with the Code of Good Practice (Annex 3) and 
Article 2.9 of the TBT Agreement. 
 93. The representative of Oman submitted an acti on plan for implementing the TBT Agreement 
to the Working Party, circulated in document WT/ACC/OMN/12.  The Ministerial Decree (72/2000) implementing the provisions of the TBT Agreement had been issued and the TBT Enquiry Point had 
been established within DGSM. 
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 28  
 
 94. Accepting test results and conformity assessments managed by accredited laboratories, Oman 
followed ISO/IEC Guides 23, 28 and 38.  The DGSM accepted third-party certification systems for 
products according to the principles and rules of  ISO/IEC Guides Nos. 16-1978(E) and 28-1982(E), 
and manufactures' declaration of conformity according to ISO/IEC Guide 22-1982(E).  The DGSM planned to introduce Omani Quality Marks, as an  indication of product quality and safety and 
compliance with Omani standards.  Regulations fo r Omani Quality Marks were about to be issued, 
and draft regulations had been submitted to  the Working Party for review (document 
WT/ACC/OMN/25/Add.1).  Omani Quality Marks c ould be awarded to manufacturers in foreign 
countries on the same terms and conditions as those a pplied to local producers, including payment for 
testing and inspection.  In selecting the "competent body" in the manufacturer's country of origin, the 
DGSM would follow ISO/IEC Guide 39 – General re quirements for the acceptance of inspection 
bodies.  The activities of the competent body would be overseen by DGSM, and it would have to 
abide by the same standards and testing pr ocedures as those followed by DGSM in Oman. 
 95. The representative of Oman confirmed that Oman would follow the requirements and 
procedures of Article 5 of the Agreement on Techni cal Barriers to Trade in authorizing imports of 
telecommunications equipment.  Medicines and medical  equipment were regulated by the Ministry of 
Health.  A certificate from the Ministry was require d to sell such products in the Sultanate of Oman.
 
 
96. The representative of Oman confirmed that a work programme had been established to review 
and replace existing mandatory standards by voluntar y standards or technical regulations within the 
time-frame reflected in Table 3.  He confirmed th at the standards relating to shelf life would be 
among the first to be reviewed and that from the da te of accession all new standards implemented in 
Oman would be subject to such a review prior to  their implementation.  The Working Party took note 
of these commitments. 
 97. The representative of Oman confirmed that Oman  would apply all oblig ations under the WTO 
Agreement on Technical Barriers to Trade from the date of accession without recourse to any 
transition period.  The Working Party took note of this commitment. 
 Sanitary and phytosanitary measures
 
 
98. The representative of Oman said that the Sultana te was an active member of the FAO, the 
WHO and Office International des Epizooties (OIE).  Oman had also joined the International Plant 
Protection Convention (IPPC), and was a corresponde nt member of Codex Alimentarius.  Oman  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 29 
 
 
 applied sanitary and phytosanitary measures based on scientific pr inciples to plants, foodstuff, 
animals and animal products.  All consignments of  livestock, animal products, fish, veterinary drugs 
and animal feed were subject to veterinary insp ection and quarantine.  Imports were subject to 
examination by inspectors from the Ministry of Agri culture (crop protection department or quarantine 
section), while municipal officials were responsible  for the inspection of domestic products.  Where 
no specific standards existed, imported food produc ts would be subject to safety tests - based on 
specific Codex Alimentarius standard s - with respect to veterinary drugs and pesticide residues, food 
additives, levels of radio-nuclide, micro-biological testing, and labelling.  Labelling requirements for 
pre-packaged foods had been established in acco rdance with Omani Standard No. 58/1984.  All 
prepared, pre-packaged foodstuffs were subject to  labelling requirements according to GCC Standard 
for Labelling of Pre-packaged Foods. 
 
99. Some members were concerned about the implementation of G CC Standards for Labelling of 
Pre-Packaged Foods (GS-150/1993), in particular with  regard to shelf-life requirements which did not 
appear to be based on scientific evidence.  In  their view, these requirements imposed unreasonable 
import barriers for table eggs, stained baby food, c ookies, canned soup, peanut butter and certain fruit 
juices.  The representative of Oman replied that the shelf-life standards were scientifically based, 
taking into account the conditions in Oman regard ing climate, transportation, storage and handling 
methods.  A detailed explanation of the basis for the shelf-life requirements was provided in 
document WT/ACC/OMN/14, pp. 23-24.  Inspections to verify compliance with the requirements 
were expeditious and at no cost.  100. Some members said that the information provided by Oman did not address the issue whether 
current regulations on shelf life were consistent w ith the provisions of the SPS and TBT Agreements 
stipulating the use of sound science to establish su ch requirements.  In their view, shelf life 
requirements established a barrier to imports not  consistent with WTO provisions.  Oman was 
requested to indicate how it intended to revise th e shelf life requirements program to meet the 
substantive requirements of the SPS Agreement. 
 
101. Some members observed that Oman's regula tions on shelf life did not conform with 
international norms and are incons istent with the provisions of the SPS and TBT Agreements that 
require the use of sound science to establish such requirements.  The food safety risk that can be 
prevented with mandatory shelf life dates has not b een specified, nor has it been demonstrated what 
impact non-fulfilment, i.e. the absence of a shelf- life date, would have.  The practice of mandatory 
shelf life dates has been defended as helping gove rnment authorities to prescribe maximum storage WT/ACC/SPEC/OMN/7/Rev.3 
Page 30  
 
 periods for food products, and to inform the cons umer when key quality attributes are at their 
optimum levels in the product (i.e., nutritional va lues and product characteristics).  SPS Agreement 
provisions, however, pertain to the protection of huma n, animal or plant life or health, not quality or 
consumer information requirements.  102. These members also maintained that the im position of mandatory shelf-life terms on an 
arbitrary, across the board basis on numerous products  is not an appropriate solution to the concerns 
expressed, and emphasized that it is in the interest  of both the exporter and importer to assure that 
there is sufficient shelf life-remaining on importe d products so that they may be purchased and 
consumed within the optimum quality period.  Thes e members expressed the view that an arbitrary 
requirement for half the shelf life, enforced by th e Government, was not a useful way to address this 
concern.  They suggested that mandatory shelf-lif e dating should be eliminated for "shelf-stable 
foods", in the context of adopting the Ministeria l Decrees that will implement the WTO TBT and SPS 
Agreements in Oman, and that regulations and pro cedures be established in line with international 
norms for "highly perishable refrigerated" food pr oducts to gradually replace these requirements with 
a scientific regulatory framework, e.g., within a year. 
 103. In response to these suggestions, the representa tive of Oman confirmed his Government’s 
intention to eliminate mandatory shelf-life st andards for "shelf-stable foods" upon accession.  He 
added that Oman would establish w ithin one year regulations and pro cedures in line with international 
norms for "highly perishable refri gerated" food products and to gradually replace remaining shelf life 
requirements on these products with a scientific re gulatory framework by 31 December 2000.  The 
Working Party took note of these commitments.  
104. The representative of Oman said that Oman w as proceeding to implement the SPS Agreement 
in accordance with an established plan of action.  The action plan is reproduced in document 
WT/ACC/OMN/16.  In reviewing its legislation, Oman had been addressing specific aspects of the 
SPS Agreement, notably with respect to its discipl ines in the areas of transp arency, MFN treatment, 
national treatment and the appropriate use of internat ional standards.  Oman's SPS legislation fell into 
three basic categories;  (i) food safety, which ha d been addressed in Ministerial Decree No. 74/2000 
on "Food Labelling and Safety", and quarantine requirements which were regulated by the (ii) Royal Decree for Plant Quarantine and (iii) Royal Decree for Veterinary Quarantine.  He confirmed that 
Ministerial Decree No. 72/2000 on standards and its annexes were also relevant to Oman's SPS 
obligations. 
  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 31 
 
 
 105. The representative of Oman said that Oman would apply the Agreement on the Application of 
Sanitary and Phytosanitary Measures from the da te of accession without recourse to any transition 
period.  The Working Party took note of this commitment. 
 Trade-related investment measures
 
 
106. The representative of Oman said that Oman applied no trade-related investment measures. 
 107. The representative of Oman said that Oman w ould not maintain any measures inconsistent 
with the TRIMs Agreement and would apply th e TRIMs Agreement from the date of accession 
without recourse to any transition period.  The Working Party took note of this commitment. 
 
State-trading entities
 
 108. The representative of Oman provided detailed info rmation on the Public Authority for Stores 
and Food Reserves in document WT/ACC/OMN/5/A dd.2 and on Petroleum Development Oman and 
the Oman Refinery Company in document WT/A CC/OMN/6/Add.1, Annex 6, without prejudice to 
Oman's position regarding the status of these enterpri ses.  He stated that the Public Authority for 
Marketing Agricultural Produce (PAMAP) and the P ublic Authority for Stores and Food Reserves 
were State-owned enterprises engaging in impor tation and exportation.  However, these two 
enterprises had not been granted any exclusive or special rights or privileges and therefore did not 
meet the definition of State-trading enterprises of GATT Article XVII and the Understanding on the 
Interpretation of Article XVII of the GATT 1994.  The companies competed on equal terms with 
private importers and exporters and conducted their business in accord ance with commercial 
considerations. 
 109. He added that his Government intended to pr ivatize PAMAP in early 2000, and as such it 
would no longer be a Public Authority with rights and privileges, but a normal commercial company.  
The Public Authority for Stores and Food Reser ves conducted purchases and sales in connection with 
the stocking of strategic food reserves of rice, sugar,  tea, milk powder and edible oils.  The Authority 
imported only rice, on the basis of open tender and in competition with private importers.  The 
Authority was self-financed, but received a modest  grant from the Government for storage space, 
costs and establishment expenses.  No firms ot her than the Authority purchased commodities for 
Oman's strategic reserves. 
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 32  
 
 110. Crude oil and its derivatives were wholly-own ed by the Government.  As operator in the 
production of crude oil and natural gas, Petroleu m Development Oman (PDO) exported crude oil on 
behalf of the Government.  Processing into re fined products was undertaken by Oman Refinery 
Company (ORC).  The only product exported by ORC was long residue (fuel oil).  ORC was a Government Commercial Limited Liability Company and the Government held a 60 per cent stake in 
PDO. 
 
111. Notwithstanding Oman’s contention otherwise, a member considered Oman's large State-
owned firms engaging in trade in agricultural a nd petroleum commodities to be operating as State 
trading enterprises within the meaning of Article XVII and the Understanding,  and sought information 
to evaluate this issue and Oman’s pledge to supply information on the trade operations of these 
agencies.  This member also noted  a reluctance to permit competition in the provision of port services, 
and therefore suggested that the Port Authorit y be considered a State-trading enterprise. 
 112. The representative of Oman replied that Oman would notify the Public Authority for Stores 
and Food Reserves, Petroleum Development Oman  (PDO) and the Oman Refinery Company (ORC) 
as State-trading enterprises in terms of Article XVII of the GATT 1994.  Oman would not notify the Port Authority as the Port Authority did not engage  in importation or exportation of goods.  However, 
Oman would agree to apply the provisions of Ar ticle VIII of the GATS to the Port Authority. 
 
113. A member sought a statement from Oman regarding the status of PAMAP, and Oman's 
agreement that PAMAP be notified as a State-trading enterprise if PAMAP continued to operate at the 
time of conclusion of Oman's accession negotiations.  In reply, the representative of Oman confirmed that his Government had identified the trading activ ities of PAMAP as subject to the provisions of 
Article XVII of the GATT 1994.  PAMAP was slated fo r privatization, and in the event that PAMAP 
remain in operation when Oman joins the WTO, Oman  will notify it as a State trading enterprise.  He 
also confirmed that Oman will eliminate any trade r estrictions or other measures inconsistent with the 
WTO managed by PAMAP and other State-owned trading companies. 
 
114. The representative of Oman confirmed that it was the intent of his Government to eventually 
eliminate its State trading rôle.  He further confirmed that after accession to the WTO, Oman would observe the provisions of Article XVII of the GAT T 1994, the WTO Understanding on that Article, 
and Article VIII of the GATS regarding State trading,  in particular abiding by the provisions for 
notification, non-discrimination, and the applic ation of commercial considerations for trade 
transactions.  The Working Party took note of these commitments.  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 33 
 
 
  
Free zones, special economic areas  
 
115. The representative of Oman said that the Sultanate had no free zones or free economic zones. 
 116. The representative of Oman confirmed that if Oman established any free zones or special 
economic areas, it would administer any such areas in compliance with WTO provisions, including 
those addressing subsidies, TRIMs and TRIPS, and that goods produced in these zones under tax and 
tariff provisions that exempt imports and importe d inputs from tariffs and certain taxes would be 
subject to normal customs formalities when enteri ng the rest of Oman including the application of 
tariffs and taxes.  The Working Party took note of this commitment. 
 
Government procurement
 
 117. The representative of Oman said that the main legal instruments relating to government 
procurement were the Governme nt Tender Regulations issued by Royal Decree No. 86/84 of 
28 October 1984, and the Unified Rules Granting Preferences in Government Purchases to the 
National Products and the Products of GCC Origin  (Ministerial Decision No. 18/87).  Public 
tendering was required for all purchases exceeding RO 10,000 by Ministries, Government 
Departments and Agencies, Public Corporations, an d companies in which the Government held not 
less than 51 per cent of the shares (except by Minist ry of Defence and Defence Forces).  Government 
procurement was supervised by a high-level Tender Board, an independent authority not attached to 
any Ministry or Department.  The Board announ ced, processed and awarded all contracts worth 
RO 250,000 or more.  The Tender Board was assisted by various tender committees.  Contracts for 
government purchases of less than RO 250,000 were announced, examined and awarded by internal 
tender committees within Ministries.  Local government  agencies fell within the jurisdiction of the 
Tender Board, while State enterprises and utilities - except for electricity, water and transportation 
enterprises - had their own procedures and tender co mmittees.  Oman did not collect statistics on 
government procurement.   
 118. He recalled that four categories of tender pro cedures had been established;  limited tenders, 
local tenders, international tenders  and general tenders.  Limited te nders were applied for goods or 
works of highly specialized nature, and were open to participation by companies pre-qualified by the 
concerned Ministry or Department.  Important pre-selection criteria were past performance and 
experience, competent staff, and the financial sta nding of the company.  Local tenders were open to WT/ACC/SPEC/OMN/7/Rev.3 
Page 34  
 
 bidders and companies enrolled in the Commercia l Register and listed by the Tender Board.  
International tenders were subject to world-wide bidding.  Successful bidders were required to enrol 
in the Commercial Register within one month of th e award of the contract.  General tenders were 
announced with the objective of soliciting the best offer, and could be advertised nationally or 
internationally.  Rules required tender notices to be published in local newspapers and in the Official 
Gazette, and they were also announced on radio a nd television.  Tender opp ortunities were published 
in Arabic and English.  Contract award notices were not published.  Procedures for appeal were 
specified in the Tender Law and regulations.  119. The representative of Oman said that various me thods were used in the evaluation of bids, 
and price was not the only criterion.  Royal Decree No. 64/84 and the Unified Rules required 
preference to be given to products of Omani orig in.  The preference margin amounted to 10 per cent 
compared to the price of similar foreign products.  If products of Omani origin were unavailable, or 
did not conform to technical specifications, products  of GCC origin would be preferred to foreign 
products.  In this case, the preference margin amounted to 5 per cent. 
 
120. Referring to on-going work in the WTO to id entify elements of discipline to ensure 
transparency in government procurement, some members asked Oman to explain how it ensured the 
transparency of procedures and government proc urement practices such as the publication of 
opportunities and procedures for participation in proc urement, qualification of suppliers, conditions to 
gain contracts and the procedures enabling suppliers  to challenge the Government's decision.  A 
member sought Oman's accession to the Agreement on Government Procurement and encouraged Oman to present an initial offer for an  entity list upon accession to the WTO.  
 
121. The representative of Oman confirmed that, up on accession to the WTO, Oman would initiate 
negotiations for membership in the Agreement on Gove rnment Procurement by tabling an entity offer.  
He also confirmed that, if the results of the negotia tions were satisfactory to the interests of Oman and 
the other members of the Agreement, Oman woul d complete negotiations for membership in the 
Agreement within a year of accession.  The Working Party took note of these commitments. 
 Transit
 
 122. The representative of Oman said that transit of goods through the territory of the Sultanate of 
Oman was allowed without any discrimination as to the origin of the goods.  However, customs had  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 35 
 
 
 the right to inspect goods to ensure that arms, ammunition and narcotics would not be transported 
through Oman.  Goods in transit were not subject to any duty. 
 
Agricultural policies  
 123. The representative of Oman said that during the period 1994 to 1996 hi s Government had not 
maintained direct or indirect import substitution polic ies with respect to agricultural products.  Oman 
encouraged the agricultural sector by providing infrastructure facilities such as irrigation and 
agricultural extension services.  Extension services were only for experimental and demonstration 
purposes, and commodities produced under such prog rammes were not marketed commercially.  The 
Government undertook pest and disease control measures, including aerial spraying and plant 
quarantine.  The Ministry of Agriculture offere d guidance and consultancy services to the private 
sector, and aimed at enhancing pr oduct quality and modern izing agricultural research and extension 
services.  The Government provided technical and economic feasibility studies for agro-industry, poultry, date processing and other projects.  No subsidies were granted to farmers, but the 
Government supported the introduction  of innovations in all aspects of agricultural work.  Selected 
farms, comprising no more than 1 per cent of the to tal number of farms and 0.9 per cent of the total 
acreage, received inputs such as new seed varieties, fe rtilizers and chemicals free of charge, served as 
examples for other farmers to improve crop produ ction.  Oman did not provide specific export 
subsidies on agricultural products.  As with other sect ors, agriculture was no longer eligible for export 
insurance and export financing due to the abolis hment of the Export Guarantee and Financing Unit 
(EGFU).  124. As regards domestic support reduction commitmen ts, the Working Party agreed that Oman 
could have recourse to Article 6. 2 and Article 6.4(b) of the Agreement on Agriculture upon accession.  
As regards export subsidies, the representative of  Oman confirmed that Oman would not introduce 
any export subsidies within the context of Part V of the Agreement on Agriculture after accession. 
 
125. The representative of Oman confirmed that Oman had eliminated all import bans and 
quantitative restrictions on agricultural products (s uch as on eggs, milk, fruit and vegetables) through 
Ministerial Decree No. 20/2000 and Ministerial Decision No. 38/2000.  126. Oman's commitments on market access, domestic support and export subsidies for 
agricultural products are in the Schedule of C oncessions and Commitments on Goods annexed to 
Oman's Protocol of Accession to the WTO. WT/ACC/SPEC/OMN/7/Rev.3 
Page 36  
 
  
Trade in civil aircraft
 
 
127. A member requested Oman to adhere to the WTO Agreement on Trade in Civil Aircraft and 
adopt the zero level tariffs on civil aircraft and part s of civil aircraft provided for in the Agreement 
from the date of accession. 
 
128. The representative of Oman stated that, in orde r to become acquainted with the agreement, 
Oman will become an observer in the agreemen t upon accession and will join within three years of 
accession, or at the time it eliminates tariff duties on imports of aircraft or aircraft parts for any member of the Agreement on a preferential basis, which ever comes first.  The Working Party took 
note of these commitments. 
 Textiles regime
 
 
129. The representative of Oman said that certain textile and clothing items were subject to 
voluntary export restraints under bilateral agre ements with the United States and Canada. 
 130. The representative of Oman stated that the quan titative restrictions on imports of textiles and 
clothing products originating in Oman between Oman and WTO members that were in force on the 
date prior to the date of accession of Oman to th e WTO should be notified to the Textiles Monitoring 
Body (TMB) by the Members maintaining such rest rictions and would be applied for the purposes of 
Article 2 of the Agreement on Textile and Clothing.  He said that the provisions of that Article, in 
particular paragraphs 13 and 14 ther eof, would apply in stages in respect of base levels and growth 
rates from the date of Oman's accession.  The Working Party took note of this commitment. 
 TRADE-RELATED INTELLECTUAL PROPERTY REGIME  
131. The representative of Oman said that his Government was determined to protect intellectual 
property rights within its jurisdiction and meet its  international obligations.  Oman had become 
member of the World Intellectual Property Organiza tion in February 1997.  Oman had ratified its 
accession to the Paris and Berne Conventions in September 1998 (by Royal Decree No. 63/98), and 
would consider joining the Patent Co-operation Treat y.  The Ministry of Commerce and Industry was 
responsible for policy formulation and implemen tation in respect of trademarks, patents and 
copyrights and related rights.  The Ministry cooperated with other relevant Ministries such as the  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 37 
 
 
 Ministry of the National Heritage and Culture and the Ministry of Information in the implementation 
of copyright legislation.  Oman extended national treatment and MFN treatment to foreign nationals 
in these areas.  Oman did not grant preferential trea tment to any country in the area of intellectual 
property.  Fees were charged equally for equal work.  Members of the Working Party provided 
comments on Oman's draft legislation implementing its WTO obligations under the TRIPS Agreement, and Oman pledged to incorporat e these comments in the final enacted legislation. 
 
132. The representative of Oman said that copyright  and related rights were protected under the 
Law for the Protection of Copyrights, issued by Royal Decree No. 47/96.  The Copyright Law provided the rights for financial utilisation of the material up to 50 years after the death of the author.  The period was also applicable to joint author ship material.  For films, applied art works, 
photographs, publication under pseudonym and compila tions by juristic persons the copyright 
protection period ended 25 years after the first date  of publication.  Article 8 of the Law would be 
revised to extend the term of protection for copyri ghted works owned by legal entities to 50 years.  
Article 2 of the Law covered protection of the rights of performers, producers of phonograms and 
broadcasting organizations, but the Law would be  suitably amended for this purpose.  Sound 
recordings, data base compilations and computer programs were protected as literary works.  The Law contained no provision on compulsory licensing.  In th e public interest and against fair compensation, 
the Government could decide or publish a compilation not published by the heirs or successors of the 
author within six months following an official request.  The Law contained a general provision on 
rental rights, but no detailed provision on rental rights for computer programs and cinematographic 
works.  A Copyright Office was under establishmen t in the Ministry of Commerce and Industry. 
 133. The representative of Oman added that Oman was amending its Copyright Law.  Revisions 
included inter alia  providing a period of protection of 50 year s for films, and radio and television 
broadcasts, and national treatment for foreign work s.  A revised and amended draft Copyright Law 
was provided to the Working Party for review  (documents WT/ACC/OM N/24 and 25), and was 
promulgated by Royal Decree No. 37/2000. 
 
134. The Trademarks Law of 1987 governed the regi stration and protection of trademarks.  The 
owner of a trademark applied to the Ministry of Commerce and Industry for registration.  The period 
of protection was ten years, and a registration co uld be renewed indefinitely.  Registration was 
sufficient to notify potential infringers of the owner's exclusive right.  The Law contained no 
provision protecting well-known marks, but its Ar ticle 2 would be amended to provide such 
protection.  In the interim, a well-known mark was refused registration if another party wanted to WT/ACC/SPEC/OMN/7/Rev.3 
Page 38  
 
 register the same mark in its name, and the owne r of a well-known mark could stop the use of such a 
mark by an infringing person pursuant to Articles 31 to 34 of the Trademarks Law.  The owner of a 
well-known mark could prevent the entry into Om an of infringing goods provided the mark was 
registered in Oman.  The Trademarks Law would be  amended to provide for civil remedies against 
infringement and counterfeit use to owners of unr egistered well-known marks.   A registration could 
be cancelled for trademarks not used for five c onsecutive years, unless the trademark owner submitted 
a justification, such as reasons beyond his control, for not using it.  The application for registration of 
a trademark cost RO 25.  The owner of a registered trademark had the sole right to produce, import or 
distribute the trade-marked goods and the right to prevent any other person from using the trade mark 
without permission.  The holder had the right to assign or licence a trademark;  such assignment would need to be recorded.  Amendments to the Trademarks Law to bring the Law into full 
conformity with the TRIPS Agreement were submit ted to the Working Party for review (documents 
WT/ACC/OMN/24 and 25), and was promulgated by Royal Decree No. 38/2000.  135. The representative of Oman said that Oman partic ipated in the Unified Patent System of the 
Gulf Cooperation Council.  The GCC Secretariat ha d examined the conformity of the GCC patent 
regulations with the provisions of the TRIPS Ag reement in consultation with WIPO and WTO and 
had taken note of deficiencies with regard to compliance with the WTO Agreement on TRIPS.  The 
GCC Patent Law had subsequen tly been approved by the 20
th Session of the Supreme Council of the 
GCC in November 1999 and would be revised to meet WTO norms.  A joint Patent Office of the 
GCC countries had been located in Riyadh (Saudi Ar abia) and had been accepting patent applications 
since 1 October 1998.  Oman intended to use the GCC Patent Office and the GCC Unified Patent 
System to provide patent protection in accordance with the WTO Agreement on TRIPS after the GCC system fully adopted provisions consistent with the requirements of the WTO Agreement on TRIPS.  
The GCC Patent Protection system in its current fo rm had been formally recognized as Oman's patent 
Law by Ministerial Decision 14/2000 on Patent Prot ection, which also included provisions to ensure 
Oman's full compliance with the TRIPS Agreement, including eliminating any discrimination in the 
enjoyment of patent rights against imported produc ts.  Subsequently, Oman issued Royal Decree 
No. xx/2000 implementing its own patent law and est ablishing a Patent Office administered by the 
Ministry of Commerce and Industry.  Oman would establish a patent confirmation system to assist the development of TRIPS-consistent pa tent protection in Oman and, cons istent with its membership in 
the Paris Convention, intended to join the intern ational Patent Cooperation Treaty operated under the 
auspices of WIPO [prior to the date of accessi on][by 31 December 2000].  Patentability would be 
extended to new inventions and innovative ideas that could be manufactured and were not 
contradictory to the provisions of Islamic Law or the rules of conduct.  Excluded from patentability  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 39 
 
 
 were discoveries, scientific theories, and mathematic al methods;  performing purely mental acts;  and 
methods of surgical or therapeutic treatment or di agnosis applied to human or animal body with the 
exception of products used in any of these methods .  Patent protection to pharmaceutical products, 
agricultural chemicals and other inventions woul d be provided in accordance with Article 2 and 
Article 3 of Oman's Patent Law and in full c onformity with Oman's obligations under the WTO 
Agreement on TRIPS from the date of accession. 
 
136. The terms of a patent would be valid for at least  20 years from the date of grant.  Normally, a 
patent would need to be exploited on a sufficient industrial scale in the GCC States within two years 
from the date of grant.  The Royal Decree estab lishing Oman's patent regime confirms that 
importation could meet the working requirement.  It  also provides that decisions taken on patents by 
Oman are subject to administrative review and right  of appeal within provisions already established 
for the Commercial Courts.  Requests for a compul sory licence for an unworked patented invention 
would be granted by the Ministry of Commerce a nd Industry provided the applicant could prove his 
ability to use the invention industrially, and against fair compensation to be paid for the patent.  The 
Government could also authorize one of its agencies, in the public interest and against payment of fair 
compensation, to exploit a patent without the consent of the patent owner, based on the same criteria.  
Such a decision could be appealed.  The patent owne r could only assign or transfer a patent right to a 
third party in conjunction with all the elements of the business.  A licence to perform all or some of 
the acts of exploitation of a patent should be made in writing, signed by both parties, approved by the 
official authority in a GCC country and register ed within the Ministry of Commerce and Industry 
against payment of the prescribed fee.  Oman had also promulgated domestic laws for enforcement of 
patents recognized by Oman, as provided for in Royal Decree No. xx/2000.  
137. The representative of Oman said that Oman was preparing laws on the protection of 
trademarks;  geographical indications;  industrial d esigns;  undisclosed information, including trade 
secrets and test data;  and layout-designs of integrat ed circuits.  Draft laws were submitted to the 
Working Party for review (documents WT/ACC/OM N/24 and 25) and subseque ntly promulgated by 
Royal Decree – Royal Decree No. 39/2000 issuing the Law on Industrial Designs, Royal 
Decree No. 40 promulgating the Law on the Protec tion of Geographical Indications, and Royal 
Decree No. 41/2000 issuing the Law on Layout-Designs (Topographies) of Integrated Circuits.  Control of abuse of anti-competitive practices  was ensured through Royal Decree No. 38/2000 
promulgating the Law on Trade Marks, Trade Info rmation, Trade Secrets and Protection of Trade 
against Illegal Competition. 
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 40  
 
 138. Regarding enforcement, the representative of Oman said that copyright violations were 
punishable by imprisonment up to two years and/or a fine not exceeding RO 3,000, but the Copyright 
Law and other Omani legislation contained no de tailed provisions on enforcement.  Intellectual 
property owners could initiate complaints of infringe ment directly with judicial authorities according 
to Articles 18 and 32 of the Trademarks Law and Article 15 of the Copyright Law.  The courts could order confiscation of pirated copies and materials as well as closure of the premises of the offenders.  
Violation of a trademark was punishable by imprisonment up to three years or a fine not exceeding 
RO 500.  The Registrar had no role in infringement actions.  Goods in violation of a trade mark could 
be confiscated and destroyed, and preventive measures against importation and distribution of such goods were laid down in the Tradem arks Law (Articles 32-34).  Civil judicial procedures were not 
elaborated in detail in the intellectual property la ws of Oman.  Aggrieved parties in intellectual 
property right disputes had recourse to the Commercial Court.  At present, judicial authorities did not 
have the authority to impose provisional measures .  He confirmed that Customs had the legal 
authority to detain and/or seize suspect goods at ports of entry, suspend the release of imported 
counterfeit and pirated goods a nd confiscate and destroy infringing goods.  Oman had received 
comments from the Working Party on the consiste ncy of its enforcement provisions with TRIPS 
requirements, and proposed a new Law on Enforcem ent, including border measures, to bring its 
practice into line with the requirements of the WTO Agreement on TRIPS.  As necessary, Oman 
would promulgate additio nal revised legislation prior to accessi on to ensure full consistency with 
WTO. 
 139. An overview of Oman's intellectual property le gislation, ongoing work and planned activities 
is reproduced in Table 4.  
140. The representative of Oman stated that Oman  would apply fully all the provisions of the 
Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the 
WTO, without recourse to any transitional period.  The Working Party took note of this commitment. 
 
POLICIES AFFECTING TRADE IN SERVICES 
 141. The representative of Oman said that the Minist ry of Commerce was responsible for matters 
related to most business services and professional services, insurance, tourism and travel and 
engineering and had jurisdiction over matters rela ting to commercial presence and foreign investment 
in services enterprises.  Other institutions with r esponsibilities related to services included the Central 
Bank of Oman and the Ministry of Finance (fina ncial services), the Ministry of Communications  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 41 
 
 
 (telecommunication services), the Ministry of Housin g and Transport (civil aviation and land and sea 
transportation), the Ministry of Health (medical services), the Ministry of Education (educational 
services) and the Ministry of Social Affairs, Labour and Vocational Training (movement of natural 
persons).  Major legislation in the services area included the Banking Law, the Insurance Law, the 
Law on Organization of Engineer ing Consultancy Offices and the Commercial Agency Law.  
 
142. Oman maintained no restrictions on interna tional transfers and payments for current 
services-related transactions, or capital receipts or pa yments by residents and non-residents, and had 
not established any special aids, grants, subsidi es, tax incentives or promotion schemes directly 
affecting trade in services.  No specific safeguard measures applied to trade in services.  There were 
no limitations on the number of foreign service suppliers , on the total value of service transactions or 
assets, or on the total number of service operations  or total quantity of service output, except for 
services sectors reserved for the State.  The Governme nt was the exclusive supplier of air transport, 
television and radio, postal services, basic telecomm unications and public util ities such as water and 
electricity. 
 
143. Oman maintained no restrictions on cross-bor der supply and consumption abroad, but all 
business services were subject to limitations on commercial presence and movement of natural persons.  MFN treatment applied to services providers from all countries, except for GCC companies, 
which were treated on par with Omani companies,  per the description of the GCC regional trading 
arrangement.  Foreign workers obtained work permits from the Ministry of Social Affairs, Labour and 
Vocational Training.  The Labour Law of 1973 stipulat ed that priority be given to Omani labour in 
employment.  The Ministry  had set targets for Omanization to be achieved in certain services sectors by the end of 1997, notably in banking (85 per cen t);  transportation, storage and communication (60 
per cent);  finance, insurance and real estate (45 per cent);  hotels and restaurants (30 per cent);  
wholesale and retail trade (20 per cent);  and constr uction services (15 per cent).  Work permits for 
foreign nationals were issued to companies ma king satisfactory progress in achieving the required 
targets.  A foreign worker also needed to obtai n a residence permit from the Royal Oman Police.  
Oman confirmed that these commitments will be implemented in accordance with Oman's services 
schedule.  144. The Central Bank of Oman had imposed cond itions on the opening of bank branches in its 
Circular BM/748 of 8 January 1995, but Oman agreed to eliminate several of these as part of its 
accession to the WTO.  Upon accession to the WTO, a fo reign bank will have the right to open up to 
four branches in the Governatorate of Muscat without restriction.  The restriction applied to both WT/ACC/SPEC/OMN/7/Rev.3 
Page 42  
 
 Omani and foreign banks.  Subject to  relevant prudential regulations, a ll banks, foreign or Omani, will 
be allowed complete freedom to establish branch o ffices in other localities.  New insurance companies 
should be established in the form of a joint-stock co mpany with at least 51 per cent Omani ownership.  
Foreign firms could broker, deal  and underwrite securities and ma nage assets provided they were 
licensed by the Muscat Securities Market.  Licenses were issued within two months upon receipt of a 
completed application.  Applications would onl y be accepted from commercial companies confining 
their activity to securities business.  In addition, c onditions had been stipulated in relation to the 
capital of the company, competence and experience of the company's management, and its founders and the board of directors (criminal record/bankrupt cy proceedings).  No foreign securities firm had 
obtained a licence thus far.  
145. Foreign lawyers could provide consultancy ser vices on home country law, third country law 
and international law in Oman only by establishing a joint-venture company with an Omani partner.  
Foreign participation in the venture could not exceed  49 per cent.  A foreign lawyer could provide all 
types of legal services relating to practice of home co untry law and international law, but he could not 
appear in an Omani court. 
 146. The representative of Oman stated that Oman  may require companies with more than 
70 per cent foreign equity to pay a higher rate of income tax than wholly Omani-owned companies.  
Members of the Working Party expressed deep con cern regarding this limitation.  The representative 
of Oman confirmed that Oman was studying its tax code to further narrow discrimination against 
foreign services suppliers with a view to eliminating it by 1 January 2003. 
 147. Asked whether the GCC could be considered a full-fledged free trade area in services, the 
representative of Oman said that GCC countries were working towards an Economic Integration 
Agreement on Services.  The GCC Agreement provide d the framework for liberalization of trade in 
services taking into account the general requirements of Article V of the GATS.  Currently, the sectors of banking, health, education, professional services, computer and related services, 
construction and related engineering services, t ourism and travel-related services were under the 
process of liberalization among the members of the GCC.  Oman and the other GCC members intended to bring many other service sectors under the GCC framework within  a reasonable period of 
time.  
148. Oman's Schedule of Specific Commitments on Serv ices is annexed to its draft Protocol of 
Accession reproduced in the Appendix to this Report (see paragraph [158] below).  This Schedule of  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 43 
 
 
 Specific Commitments on Services contains the lega lly binding market access commitments of Oman 
in respect of services. 
 
Transparency  
 Publication of information on trade
 
 
149. A member requested that Oman describe Om an’s legislative basis for meeting the 
transparency requirements of Article X of the GATT and other provisions of the WTO, including reference to legal requirements that all laws and ot her acts related to trade would be published in the 
Official Journal promptly and no law, rule, etc. re lated to international trade would become effective 
prior to such publication.  In reply, the representa tive of Oman said that he saw no impediment to the 
fulfilment of WTO obligations, including Article X, on transparency.  150. The representative of Oman confirmed that Oman would implement fully Article X of GATT 
1994, Article III of the GATS and other transparen cy requirements in WTO Agreements requiring 
notification and publication.  Oman's legal basis for meeting the transparency requirements of the 
WTO was Article 74, Chapter Seven of Sultani D ecree No. 101/96, promulgating the Basic Statute of 
the State, which stipulated that Laws be published in the official gazette within two weeks of their 
issue.  Laws entered into force on the date of th eir publication, unless another date was specified in 
the Law.  He confirmed that all laws, regulations , judicial decisions and administrative rulings of 
general application, and agreements  affecting international trade polic y were published in the Official 
Gazette.  The Working Party took note of this commitment.  
Notifications
 
 151. The representative of Oman said that Oman woul d submit all initial notifications required by 
any Agreement constituting part of the WTO Agreemen t according to the schedule in Table 5 attached 
to this report.  Any regulations s ubsequently enacted by Oman which gave effect to the laws enacted 
to implement any Agreement constituting part of the WTO Agreement would also conform to the 
requirements of that Agreement.  The Wo rking Party took note of this commitment. 
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 44  
 
 TRADE AGREEMENTS 
 
152. The representative of Oman said that Oman maintained bilateral trade and economic 
agreements with many Arab and non-Arab countri es.  These agreements were of general goodwill 
nature, based on MFN treatment.  Oman did not participate in the Convention for Facilitating and 
Developing Trade Exchanges Among Arab States, but  Oman had joined the decision of the Arab 
League of 19 February 1997 to establish an Arab Free Trade Area within ten years starting from 
1 January 1998.  Oman was reducing its tariff vis-à-vis  other members of the Arab Free Trade Area in 
accordance with the Decision, and ha d accordingly reduced its tariffs by an additional 10 per cent on 
1 January 1999, and a further 10 per cent on 1 January 2000.  
153. Together with Saudi-Arabia, Bahrain, Kuwa it, Qatar and the United Arab Emirates, the 
Sultanate of Oman had formed the Gulf Coope ration Council.  The GCC countries had signed a 
Unified Economic Agreement in November 1981 a nd established a free-trade area among themselves 
in 1983.  The GCC Free Trade Area Agreement had been notified to the GATT by Kuwait in 1982. 
 
154. All imports from Gulf Cooperation Council count ries were exempt from duty within the 
framework of the GCC free trade ar ea.  Goods of GCC origin circulated free of tariffs and other 
restrictions among GCC members.  The Unified Economic Agreement encouraged joint-venture 
projects, and aimed at harmonized development plans, a common investment policy, coordinated 
financial and monetary policies and labour market integration.  Nego tiations on the establishment of a 
common external tariff among GCC countries were  well advanced.  In November 1999, the 
20
th Session of the Supreme Council of the GCC had decided that a customs union be established by 
2005 with tariff rates at 5.5 per cent for basic co mmodities and 7.5 per cent for other commodities.  
However, several ancillary issues, most notably how  the GCC states will apportion the tariff revenues, 
remain to be resolved.  Article 8 of the Agreemen t, which stipulated that member countries agree on 
rules ensuring national treatment for GCC nationa ls regarding freedom of movement, work and 
residence, right of ownership and freedom to exercise economic activity, also concerned services 
activities, but did not, in his view, constitu te a full-fledged free trade area in services. 
 155. Referring to the Unified Economic Agreement be tween GCC countries, a member noted that 
GATT Article XXIV provided that customs unions or a free trade should be used to facilitate trade 
between constituent territories and not to raise barrier s to the trade of the other contracting parties 
with such territories and that Article XXIV require d customs unions and free trade areas to eliminate 
duties and other restrictive regulations of commer ce on substantially all trade.  In reply, the  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 45 
 
 
 representative of Oman said that Oman would notif y the Arab League Free Trade Area  and the GCC 
Customs Union to the respective Councils on Trade in Goods and Trade in Services. 
 
156. The representative of Oman stated that his Government would observe the provisions of 
Article XXIV of the GATT 1994 and Article V of the GATS in its trade agreements, and would 
ensure that the provisions of these WTO Agreem ents for notification, consultation and other 
requirements concerning free trade areas and customs unions of which Oman was a member were met 
from the date of accession.  The Working Party took note of these commitments. 
 CONCLUSIONS  
157. The Working Party took note of the explanati ons and statements of Oman concerning its 
foreign trade regime, as reflected in this Report.  The Working Party took note of the commitments 
given by Oman in relation to certain specific matter s which are reproduced in paragraphs [25, 32, 40, 
49, 51, 57, 64, 67, 73, 77, 81, 88, 96, 97, 103, 105, 107, 114, 116, 121, 128, 130, 140, 150, 151 and 
156] of this Report.  The Working Party took note that these commitments had been incorporated in 
paragraph 2 of the Protocol of Accession of Oman to the WTO.  158. Having carried out the examination of the foreign trade regime of Oman and in the light of the 
explanations, commitments and concessions made by the representative of Oman, the Working Party 
reached the conclusion that Oman be invited to accede to the Marrakesh Agreement Establishing the 
WTO under the provisions of Article XII.  For this purpose, the Working Party has prepared the draft 
Decision and Protocol of Accession reproduced in the Appendix to this Re port, and takes note of 
Oman's Schedule of Specific Commitments on Services (document WT/ACC/OMN/../Add.2) and its 
Schedule of Concessions and Commitments on Goods (document WT/ACC/OMN/../Add.1) that are 
annexed to the Protocol.  It is proposed that th ese texts be adopted by the General Council when it 
adopts the Report.  When the Decision is adopted , the Protocol of Accession would be open for 
acceptance by Oman which would become a Member thirty days after it accepts the said Protocol.  
The Working Party agreed, therefore, that it had co mpleted its work concerning the negotiations for 
the accession of Oman to the Marrakesh Agreement Establishing the WTO.  WT/ACC/SPEC/OMN/7/Rev.3 
Page 46  
 
 ANNEXES 
ANNEX 1 
Laws, Regulations and Other Inform ation Provided  to the Working Party by the Sultanate of Oman
 
- Basic Components and Main Indicators of the Fifth Five-Year Plan (1996-2000);  
- Commercial Business Laws of Oman (Ministry of Commerce and Industry); - Royal Decree No. 55/90 of 18 Dhu al-Hijja 1410 A.H. (11 July 1990) Commercial Law; 
- Royal Decree No. 102/94 of 11 Jumada 1, 14 15 A.H. (16 October 1994) Foreign Capital 
 Investment Law; - Customs Management Decree of 1978 (Directorat e General of Customs, Royal Oman Police); 
- Import Regulations Effective in the Sultanate of Oman; - Draft Ministerial Decision Abolishing the Import Quotas on Eggs, Milk, Fruit and 
Vegetables; 
- Draft Ministerial Decision on Import Licensing Procedures; - Draft Ministerial Decision No. 99 on Import Regulations; - Law on Customs Valuation; - Rules on Customs Valuation; - Draft Rules on Customs Valuation; 
- Ministerial Decree on Rules of Origin; 
- Draft Decree Cancelling Article 76 of the Customs Law (formerly Clause 4 of Article 19 of 
the Law on Establishment and Encouragement of Industry); 
- A guide to the Financial Support for the Private Sector in the Fields of Industry and Tourism  by the Directorate General of Industry, Ministry of Commerce and Industry;  
- Royal Decree No. 1/79 of 4 January 1979 La w for the Organization and Encouragement of 
 Industry; - Principles and Procedures of Implementing the Agreement on Technical Barriers to Trade; - Royal Decree No. 39/96 of 20 October 1976 incorporating the Directorate General for  Specifications and Measurements (DGSM); - Royal Decree No. 1/78 of 3 January 1978 On the Jurisdiction of the Directorate General for 
 Specifications and Measurements (DGSM); 
- Draft Ministerial Decree No. 99 establishing the Directorate General for Specifications and 
Measurements within the Ministry of Commerce and Industry; 
- Code of Good Practice for the Preparation, Adoption and Application of Standards; - Omani Quality Mark and Certificat e of Conformity Regulations 2000; 
- Royal Decree No. 74/90 of 29 September 1990 On the Calibration of Measuring Instruments; 
- Ministerial Decree for the Establishment of an  Enquiry Point at the Directorate General for 
Specifications and Measurements within the Ministry of Commerce & Industry; 
- Framework for Updating Omani Standards Foodstuff; - Ministerial Decree on Labelling Requireme nts on imported food and food products; 
- Draft Ministerial Decree on Food Labelling and Safety; 
- Draft Law for Plant Quarantine; - Draft Decree Concerning the Law for Plant Quarantine; - Draft Ministerial Decree on Animal Quarantine (SPS measure); - Draft Decree Concerning the Law for Veterinary Quarantine; - List of prohibited pesticides; 
- Draft Decree Repealing Article 7 of the Royal Decree No. 7/82 Establishing Oman Refinery 
Company LLC; 
- Directory of Preferential Treatment to Na tional Industries - Products in Government 
 Purchases;  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 47 
 
 
 - Royal Decree No. 47/96 of 21 Moharram, 1417 A.H. (8 June 1996) promulgating the 
 Copyright Law; - Draft Law on Copyright and Related Rights; - Copyright Law and Related Rights; - Royal Decree No. 86/87 of 12 Safar 1408 H. (5  October 1987) Law of Trademarks and Data; 
- Draft Law on Trademarks and Registration Procedures; 
- Patent Regulation of the Cooperation C ouncil States (1993), Cooperation Council for the 
 Arab States of the Gulf, Secretariat General; - Draft Patent Law for Arab Gulf Coopera tion Council (unofficial translation);] 
- Draft Ministerial Decision on Patent Protection; 
- Draft Patents Law for the Sultanate of Oman; 
- Draft Industrial Design and Patterns Law; - Draft Law for the Protection of Integrated Circuits (Topographic) Designs; - Draft Law for the Protection of Topographic Rights for Integrated Circuits; - Draft Law for the Protection of Geographical Indications; 
- Draft Law on the Protection of New Plant Varieties; 
- Draft Law for Trade Marks and Trade Secrets and Protection from Illegal Competition; - The Banking Law of 1974; - Royal Decree No. 12/79 of 22 Rabi al-T hani 1399 A.H. (21 March 1979) Insurance 
 Companies Law; - Royal Decree No. 53/88 of 6 Zu Qaida 1408 H. (21 June 1988) Law of Muscat Securities 
 Market; 
- Royal Decree No. 120/94 of 7 Rajab 1415 (1994) Law on Organization of Engineering  Consultancy Offices;  and - Extract of Sultani Decree No. 101/96 Promulgating the Basic Statute of the State. WT/ACC/SPEC/OMN/7/Rev.3 
Page 48  
 
 Table 1:  List of Prohibited and Restricted Impor ts According to Schedule (1) of the Customs Law
 
HS Code Description  WTO Justification 
9301 Arms and Ammunitions:  importation of arms and ammunitions shall be restricted 
to the Ministry of Defence and Royal Oman Police (ROP).  No other party shall 
import the said items except after obtaini ng the prior permission of the ROP. Article XX(b) of the 
GATT 1994 and XXI 
9501 Toy arms and other devices which the In spector General of Customs deems easily 
transformable into fatal arms shall not be imported without a prior licence from 
the ROP and provided that they shall not be turned into fatal arms. Article XX(b) of the 
GATT 1994 
3601 Fireworks and Explosives containing quan tities of explosive substances deemed 
dangerous by the Inspector General of Cu stoms shall be imported only subject to 
the consent of the ROP. Article XX(b) and 
XXI(b)(i) of the 
GATT 1994 
2208 
2203 Alcohol and Beer:  may be imported by th e registered importers pursuant to the 
permit of the ROP Article XX(a) of the 
GATT 1994 
8526 Radio transmitting and receiving sets and wireless telegraph devices:  may be 
imported after obtaining the approval of the General Telecommunications 
Organization Article XX(b) of the 
GATT 1994 and XXI 
4911 Pornography:  import is prohibited Article XX(a) of the 
GATT 1994 
4902 Any newspaper, pamphlet , notice, book or photography containing materials 
meant to arouse violence against the Government:  import is prohibited Article XXI of the 
GATT 1994 
4911 Receipts, counterfoils or any similar blan k or incomplete documents:  import is 
prohibited Article XX(d) of the 
GATT 1994 
7118 Paper money or forged currencies:  im port is prohibited Article XX(d) of the 
GATT 1994 
5907 Colour or silk fabrics or any other fabr ics printed with imita tions of paper money 
or promissory notes or securities of the Government of the Sultanate of Oman or 
any other country:  import is prohibited Article XX(d) of the 
GATT 1994 
9307 Weapons (cold steel) or other tools designe d or made in a way that conceals their 
reality and the possibility of using them or  transforming them into knives, swords 
or other injurious tools:  their importation  is prohibited Article XXI of the 
GATT 1994 
6602 Sticks, guns (rifles) and any tool designed in  a way that conceals its reality:  their 
importation is prohibited Article XX(b), XX(d) 
and XXI of the 
GATT 1994 
1302 Any drugs or substances or articles or  preparations declared harmful by the 
International Conference on Opium and Drugs:  their importation is prohibited Article XX(b) of the 
GATT 1994 
1302 Hemp, its leaves, flowers, seeds, stems a nd any part thereof:  their importation is 
prohibited Article XX(b) of the 
GATT 1994 
1302 Raw or processed opium:  its importatio n is prohibited Article XX(b) of the 
GATT 1994 
1302 Daisy plant, its leaves, flow ers, stems, seeds or any pa rt thereof:  its importation 
is prohibited Article XX(b) of the 
GATT 1994  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 49 
 
 
 Table 2:  Fees and Charges for Services Rendered by the Port Services Corporation  
 
(a) Quay handling and storage charges: 
(i) General cargo including bagged cargo other than 
foodstuff, medicines and animal feed. RO 1,500 per Freight Ton (Freight Ton will be 
determined by weight or measurement which ever 
is higher). 
(ii) Foodstuff, medicines and animal  feed RO 1,000 per Freight Ton  
(iii) Iron and steel bars, pipes, tubes, channels, mesh, girders, 
sheets and angles RO 2,000 per Freight Ton 
(iv) Plywood, hardboard, chi pboard, blockboard, laminated 
board and other similar la minated wood products in 
crates RO 2,000 per Freight Ton  
(v)  Loose plywood RO 3.000 per Freight Ton 
(vi)  Packed timber  RO 2,000 per Freight Ton 
(vii) Loose timber  RO 3,000 per Freight Ton  
(viii) Unpacked vehicles, mechanical equipment, trailers and 
caravans  
 - under 2.5 tons, per unit RO 10,000 
 - 2.5 tons to under 5.0 tons, per unit  RO 20,000 
 - 5 tons and over, per unit RO 25,000 
(ix)  Heavy lifts (5 tons and over, excluding vehicles and 
mechanical equipment) RO 2,000 per Freight Ton  
(x)  Bagged cement and hydrated lime RO 1,200 per Freight Ton 
(b) Demurrage (for import and export cargo); 
(i) For the first 10 days after final discharge or before 
loading - for general cargo, foodstuff, medicines, iron and 
steel, timber and plywood. Free 
(ii) For the first 7 days after final discharge or before loading 
- for cargo other than that in (i) above. Free 
(iii)   For 21 days after the free period:  
 - General cargo, foodstu ff, medicines,  iron and 
steel, timber and plywood RO 0.300 per Freight Ton  
 - Unpacked vehicles, mechanical 
 equipment, trailers and caravans:  
  - under 5 tons, per unit RO 4,900 
  - 5 tons and over, per unit RO 9,900 
 - Bagged cement and hydrated lime RO 0.200 per Freight Ton 
(iv) After 21 days of the free period:  
 - General cargo, foods tuff, medicines iron 
 and steel, timber and plywood RO 1,200 per Freight Ton 
 - Unpacked vehicles, mechanical 
 equipment, trailers and caravans:  
   - under 5 tons, per unit  RO 15,000 
  - 5 tons and over, per unit RO 30,000 
  - Bagged cement and hydrated lime RO 1,000 per Freight Ton  
Note : 
There are no overtime charges - for cargo  deliveries or receipt of export car go after the normal working hours, 
provided an advanced notice of 24 hours is given for this purpose. If an advance notice of 24 hours is not given then overtime is charged at the rate of RO 0.500 for the services 
of one person per hour (or part thereof) subject to a minimum of 2 hours. WT/ACC/SPEC/OMN/7/Rev.3 
Page 50  
 
 Table 3:  List of Mandatory Omani Sta ndards, to be reviewed during 2000-2003
 
 
Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
1.  2/3/1978 6/99 1/1977 - Precast concrete blocks 31 Dec. 
2001 
2.  2/3/1978 6/99 2/1982 - Aggregates from natural 
sources for concrete 31 Dec. 
2000 
3.  2/3/1978 6/99 3/1977 777/1997 Cement flooring tiles 
and wood base 
materials 31 Dec. 
2001 
4.  2/3/1978 6/99 4/1978 - Building sands from 
natural sources. 31 Dec. 
2001 
5.  26/10/1978 33/78 5/1978 - Wheat flour 1* 31 Dec. 
2000 
6.  26/10/1978 33/78 6/1978 - Methods of testing 
Wheat flour 31 Dec. 
2000 
7.  26/3/1980 20/80 7/1979 - Ordinary Portland 
Cement. 31 Dec. 
2000 
8.  8/10/1984 47/84 44/1990 115/1989 Edible Soybean Oil  1* 31 Dec. 
2000 
9.  8/10/1984 48/84 43/1990 114/1989 Edible maize oil. 1* 31 Dec. 
2000 
10.  8/10/1984 49/84 46/1984 - Compound animal feed. 
2* 31 Dec. 
2000 
11.  8/10/1984 51/84 45/1984 19/1984 Permitted food 
additives in edible oils 
and fats 31 Dec. 
2000 
12.  8/10/1984 52/84 42/1984 - High Calcium 
quicklime and hydrated line. 31 Dec. 
2001 
13.  19/1/1985 25/85 64/1984 24/1984 Trimmed sizes of 
writing paper and 
certain classes of 
printed matter. 31 Dec. 
2001 
14.  19/1/1985 25/85 65/1984 25/1984 Sizes of folders and 
files manufactured from 
paper and board 31 Dec. 
2001 
15.  19/1/1985 25/85 66/1984 26/1984 Designation of primary 
and supplementary 
ranges for untrimmed 
sizes of paper 31 Dec. 
2001 
16.  19/1/1985 25/85 67/1984 27/1984 Me thods of expression 
of dimensions of 
processed writing paper 
and certain classes of 
printed matter 31 Dec. 
2001 
17.  19/1/1985 25/85 68/1984 28/1984 Sizes of correspondence 
envelopes and pockets 31 Dec. 
2001 
18.  19/1/1985 25/85 69/1986 34/1984 Lead acid starter 
batteries used for motor 
cars and internal 
combustion engines 31 Dec. 
2002 
19.  19/11/1985 3/85 59/11984 10/1984 Dried milk 3* 31 Dec. 
2000 
20.  20/2/1999 21/99 63/1984 23/1984 Colouring matter used 
in foodstuffs 31 Dec. 
2000 
21.  19/1/1985 4/85 55/1984 6/1984 Co mmercial weights of 
medium precision from 
1 gram to 50 kilograms. 31 Dec. 
2001  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 51 
 
 
 Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
22.  19/1/1985 4/85 57/1984 8/1984 Co mmercial weights of 
ordinary precision from 
1 gram to 50 kilograms. 31 Dec. 
2001 
23.  19/1/1985 5/85 9/1984 18/1984 Non-alcoholic 
carbonated beverages 31 Dec. 
2000 
24.  19/1/1985 6/85 54/1984 5/1984 Self and semi-self 
indicating commercial 
balances of medium 
precision General safety 
requirements. 31 Dec. 
2002 
25.  19/1/1985 7/85 76/1986 41/1984 Motor vehicles-front 
and rear exterior 
protection device  for 
passenger cars 
(bumpers...etc) and its 
method of test. 31 Dec. 
2002 
26.  19/1/1985 7/85 77/1986 42/1984 Mo tor vehicle – General 
safety  requirements. 31 Dec. 
2002 
27.  19/1/1985 7/85 78/1986 48/1984 Motor vehicles – 
conformity certificates 31 Dec. 
2002 
28.  19/1/1985 8/85 51/1990 1/1990 The international 
system of units (SI) part 
1: quantities and base, 
supplementary and 
derived units 31 Dec. 
2001 
29.  19/1/1985 8/85 52/1990 3/1990 The international 
system of units - part 3: 
selected examples of 
decimal multiples and 
sub-multiples of SI 
units and some of the 
units which may be 
used. 31 Dec. 
2001 
30.  19/11/1985 9/85 58/1984 
(94) 9/1995 Labeling of 
prepackaged foodstuffs 31 Dec. 
2000 
31.  19/11/1985 9/85 61/1984 21/1984 Hygienic regulations for 
food plants and their 
personnel. 31 Dec. 
2001 
32.  12/2/1985 25/85 27/1984 11/1984 Non-alcoholic 
carbonated beverages –
preliminary 
examination and 
determination of total 
acidity and sodium 
carbonate contents. 31 Dec. 
2001 
33.  12/2/1985 25/85 28/1984 12/1984 Non-alcoholic 
carbonated beverages-
determination of carbon 
dioxide content. 31 Dec. 
2000 
34.  12/2/1985 25/85 33/1980 14/1984 Non-alcoholic 
carbonated beverages determination of 
phosphoric acid content. 31 Dec. 
2000 
35.  12/2/1985 25/85 53/1984 4/1984 Calibration methods for 
self and semi-self 
indicating commercial 
balances of medium 
precision 31 Dec. 
2000 WT/ACC/SPEC/OMN/7/Rev.3 
Page 52  
 
 Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
36.  12/2/1985 25/85 56/1984 7/1984 Calibration method for 
commercial weights of 
medium and ordinary 
precision 31 Dec. 
2000 
37.  12/2/1985 25/85 60/1984 16/1984 Ph ysical and chemical 
methods for testing 
edible vegetable oils. 31 Dec. 
2000 
38.  12/2/1985 25/85 62/1984 22/1984 Method of test for 
colouring matter used in 
foodstuffs. 31 Dec. 
2000 
39.  12/2/1985 25/85 70/1986 35/1984 Methods of tests for 
lead acid batteries used 
for motor cars and 
internal combustion 
engines. 31 Dec. 
2002 
40.  12/2/1985 25/85 71/1986 36/1984 Motor vehicle -methods 
of test for passenger 
cars impact strength-
part1: Frontal impact  31 Dec. 
2002 
41.  12/2/1985 25/85 72/1986 37/1984 Motor vehicles -method 
of test for passenger 
cars impact strength - 
part 2: moving barrier 
rear impact. 31 Dec. 
2002 
42.  12/2/1985 25/85 73/1986 38/1984 Motor vehicles -method 
of test for passenger 
cars impact strength - 
part 3: Side impact 31 Dec. 
2002 
43.  12/2/1985 25/85 74/1986 39/1984 Motor vehicle-method 
of test for passenger 
cars impact strength – 
part 4: Roof strength 31 Dec. 
2002 
44.  14/4/1986 30/86 83/1985 - Storage type electric 
water heaters for 
household use 31 Dec. 
2002 
45.  20/2/1999 21/99 243/1984 - Honey 31 Dec. 
2000 
46.  20/2/1999 21/99 79/1998 - Pasteurized milk and 
pasteurized recombined 
milk 3* 31 Dec. 
2000 
47.  20/2/1999 21/99 80/1997 - Blended edible 
vegetable oils. 1* 31 Dec. 
2000 
48.  20/2/1999 21/99 81/1997 - Vege table gee 1* 31 Dec. 
2000 
49.  20/2/1999 21/99 86/1998 - Bottled natural mineral 
water 1* 31 Dec. 
2000 
50.  20/2/1999 21/99 88/1998 - Dates 1* 31 Dec. 
2001 
51.  3/8/1986 68/86 85/1985 - U nplasticized  plastic 
pipes for drinking water 
(polyvinyl chloride), 
"UPVC") 31 Dec. 
2001 
52.  3/8/1986 68/86 91/1985 - Safety  matches GS 151 31 Dec. 
2001 
53.  3/8/1986 68/86 247/1985 151 Powder detergent 31 Dec. 
2001 
54.  3/8/1986 68/86 93/1994 - Polyethylene bags for 
general purposes. 31 Dec. 
2001 
55.  31/8/1986 83/86 90/1985 - Refined white sugar and 
white sugar    3* 31 Dec. 
2000  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 53 
 
 
 Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
56.  31/8/1986 83/86 95/1985 442/1994 Green coffee beans 31 Dec. 
2000 
57.  27/11/1986 113/86 101/1990 
(94) 2/1990 The international 
system of units (SI) - 
part 2: Decimal 
multiples and sub-
multiples of the SI units 
and rules for the use and 
writing their symbols  31 Dec. 
2000 
58.  27/11/1986 114/86 29/1984 13/1984 Non-alcoholic 
carbonated beverages – 
Determination of 
sulphur dioxide content. 31 Dec. 
2000 
59.  27/11/1986 114/86 102/1984 15/1984 Methods of sampling 
for edible oils and fats. 31 Dec. 
2000 
60.  27/11/1986 114/86 103/1984 17/1984 Methods of test for 
permitted additives in 
edible oils and fats-part 
1. 31 Dec. 
2000 
61.  27/11/1986 114/86 104/1984 20/1984 Methods for the 
determination of 
contaminating metallic 
elements in foodstuffs 31 Dec. 
2000 
62.  27/11/1986 115/86 108/1986 32/1984 Methods of testing 
plastic conduits and 
fittings for electrical 
installations 31 Dec. 
2000 
63.  27/11/1986 115/86 109/1986 33/1984 Plastic conduits and 
fittings for electrical 
installations 31 Dec. 
2001 
64.  27/11/1986 116/86 110/1986 43/1984 Motor vehicles - 
Methods of test for 
gaseous pollutants 
emitted from gasoline 
engined vehicles- part 
1: Determination of 
exhaust gaseous 
pollutants after gaseous 
pollutants after a cold 
start  31 Dec. 
2002 
65.  27/11/1986 116/86 111/1986 44/1984 Motor Vehicles - 
Method of test for 
gaseous pollutants 
emitted from gasoline 
engined vehicles Part 2: 
Determination of 
exhaust carbon 
monoxide at the idle 
speed 31 Dec. 
2002 
66.  27/11/1986 116/86 112/1986 45/1984 Motor vehicle-method 
of test for gaseous pollutants - part 3: 
Determination of 
evaporative emissions 
(hydrocarbons) from the 
fuel system using the 
trap method. 31 Dec. 
2002 WT/ACC/SPEC/OMN/7/Rev.3 
Page 54  
 
 Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
67.  27/11/1986 116/86 113/1986 46/1984 Motor vehicle-method 
of test for gaseous 
pollutants - part 4: 
Determination of 
evaporative emissions 
(hydrocarbons) from the 
fuel system using the 
enclosure method.  31 Dec. 
2003 
68.  27/11/1986 116/86 114/1986 47/1984 Motor vehicle-
allowable limits of 
gaseous pollutants 
emitted to the 
atmosphere from 
gasoline engined 
vehicle.  31 Dec. 
2003 
69.  14/12/1986 119/86 89/1995 
(85) 588/1995 Household water 
storage tanks made 
from galvanized mild 
steel sheets 31 Dec. 
2003 
70.  20/2/1999 21/99 118/1998 989/1998 Biscuits 1* 31 Dec. 
2000 
71.  20/2/1999 21/99 119/1998 - Method of test for 
biscuits  31 Dec. 
2000 
72.  28/1/1987 11/87 123/1986 51/1986 Pa ssenger car tyres-part 
1: Nomenclature 
designation, marking , 
dimensions, load 
capacity and inflation 
pressure. 31 Dec. 
2003 
73.  28/1/1987 11/87 124/1986 52/1986 Passenger car tyres-
part2: General 
requirements  31 Dec. 
2003 
74.  28/1/1987 11/87 125/1986 53/1986 Pa ssenger car tyres-part 
3: Method of test. 31 Dec. 
2003 
75.  2/2/1986 12/87 120/1986 - Liquefied petroleum gas 
cylinders of capacities 
48 and 108 litres 31 Dec. 
2003 
76.  26/3/1987 28/87 121/1995 585/1994 Ready- mixed concrete 31 Dec. 
2002 
77.  2/5/1988 32/88 147/1994 575/1995 Facial  tissue – paper 31 Dec. 
2002 
78.  31/7/1988 55/88 149/1988 
(94) - Refined palm Olein 3* 31 Dec. 
2000 
79.  29/1/1990 7/90 181/1989 - Milk and water ices    
1* 31 Dec. 
2000 
80.  13/8/1990 55/90 172/1989 96/1988 Motor vehicles-Method 
of testing safety belts  31 Dec. 
2003 
81.  13/8/1990 55/90 173/1989 97/1988 Motor vehicles – safety 
belts 31 Dec. 
2002 
82.  13/8/1990 55/90 174/1989 98/1988 Motor vehicles-
flammability of interior 
materials and their testing methods 31 Dec. 
2003 
83.  13/8/1990 55/90 175/1989 99/1988 Road vehicles-sound 
signaling devices-
technical specifications 31 Dec. 
2003 
84.  20/2/1999 21/98 198/1998 - Chicken eggs 1* 31 Dec. 
2000 
85.  28/10/1990 78/90 192/1989 - Steel nails for use in 
wood and wood base 
materials  31 Dec. 
2003  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 55 
 
 
 Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
86.  28/10/1990 78/90 193/1989 - Methods of test for steel 
nails for use in wood 
and wood base 
materials 31 Dec. 
2003 
87.  28/11/1990 89/90 194/1990 - Paints and varnishes – 
sampling 31 Dec. 
2002 
88.  28/11/1990 89/90 195/1994 443/1994 Paints and varnishes-
supplying equipment. 31 Dec. 
2002 
89.  28/11/1990 89/90 196/1990 - Paints and varnishes-
Examination and 
preparation of samples 
for testing  31 Dec. 
2002 
90.  28/11/1990 89/90 197/1990 - Paints and varnishes - 
Emulsion paints 31 Dec. 
2002 
91.  2/10/1991 110/91 161/1988 
(96) - Fermented milks 
(Yoghurt-laban-labneh) 31 Dec. 
2000 
92.  24/11/1991 146/91 201/1990 118/ 1989 Requirements for 
filling, transport , 
handling and storage of 
liquefied petroleum gas 
cylinders. 31 Dec. 
2002 
93.  22/7/1992 111/92 222/1991 - Steel wires for fences 31 Dec. 
2002 
94.  22/7/1992 111/92 223/1991 - Barbed wires 31 Dec. 
2002 
95.  24/11/1991 146/91 224/1994 444/1994 Chain link fences-part 
1: Requirements for 
materials, workmanship 
and erection 31 Dec. 
2002 
96.  25/9/1992 155/92 235/1992 145/1991 Motor vehicles-
Methods of testing for 
pollutants emitted from 
heavy duty diesel 
engine vehicles part 1: 
Determination of 
exhaust gaseous 
pollutants  31 Dec. 
2002 
97.  14/7/1993 172/93 220/1991 - Synthetic detergent, 
hand dishwashing liquid 31 Dec. 
2002 
98.  14/11/1993 253/93 255/1993 - Liquid fuel dispensing 
pump and its 
verification 31 Dec. 
2003 
99.  13/1/1999 6/99 713/1994 522/1994 Toys-General safety  
requirements 31 Dec. 
2002 
100.  13/1/1999 6/99 767/1995 576/1995 Sa fety requirements of 
household and similar 
electrical appliances-
Part 1: General 
requirements Adoption 
of  
IEC 335-1 
101.  13/1/1999 6/99 768/1995 577/1995 Toys - General safety 
requirements 31 Dec. 
2002 
102.  13/1/1999 6/99 769/1995 578/1995 Methods of testing toys 
- Part 2: Flammability 
test  31 Dec. 
2000 
103.  13/1/1999 6/99 771/1995 580/1995 Cotton sewing threads 31 Dec. 
2002 
104.  13/1/1999 6/99 179/1996 103/1996 Routine analytical 
cigarette smoking 
machine --Definitions 
and standard conditions. 31 Dec. 
2000 WT/ACC/SPEC/OMN/7/Rev.3 
Page 56  
 
 Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
105.  13/1/1999 6/99 610/1996 636/1996 Portable fire 
extinguishers-Part 3: 
Foam fire extinguisher 31 Dec. 
2002 
106.  13/1/1999 6/99 611/1996 637/1996 Portable fire 
extinguishers - Part4: 
Dry powder fire 
extinguishers 31 Dec. 
2002 
107.  13/1/1999 6/99 612/1996 638/1996 Methods of testing 
absorbent medical 
cotton wool 31 Dec. 
2000 
108.  13/1/1999 6/99 613/1996 639/1996 Absorbent medical 
cotton wool 31 Dec. 
2002 
109.  13/1/1999 6/99 614/1996 640/1996 Jams, jellies and 
marmalade 1* 31 Dec. 
2000 
110.  13/1/1999 6/99 615/1996 643/1996 Whole and ground niger 
needs 2* 31 Dec. 
2001 
111.  13/1/1999 6/99 616/1996 644/1996 Cigarette determination 
of total nicotine -free 
dry particulate matter 
using a routine 
analytical smoking 
machine.  31 Dec. 
2000 
112.  13/1/1999 6/99 617/1996 645/1996 Multi-purpose vehicles, 
trucks, buses and 
trailers tyres- Part1: 
Nomenclature, 
designation, 
dimensions, load 
capabilities and 
inflation pressures. 31 Dec. 
2003 
113.  13/1/1999 6/99 618/1996 646/1996 Multi-purpose vehicles, 
trucks, buses and 
trailers tyres-Part2: 
Testing methods 31 Dec. 
2003 
114.  13/1/1999 6/99 619/1996 647/1996 Multi-purpose vehicles, 
trucks , buses and 
trailers tyres-Part 3: 
General requirements 31 Dec. 
2003 
115.  13/1/1999 6/99 620/1996 648/1996 Polyester cotton fabric 
(65/35) 31 Dec. 
2002 
116.  13/1/1999 6/99 621/1996 649/1996 Methods of testing 
polyester cotton fabric 
65/35  31 Dec. 
2000 
117.  13/1/1999 6/99 622/96 650/1996 Length measures for 
general use 31 Dec. 
2003 
118.  13/1/1999 6/99 639/1996 665/1995 Ve rification of medical 
thermometers with max. 
temperature device 31 Dec. 
2002 
119.  13/1/1999 6/99 117/1997 - Methods of test for 
whole dates  31 Dec. 
2000 
120.  13/1/1999 6/99 221/1997 - Methods of test for tea 31 Dec. 
2000 
121.  13/1/1999 6/99 633/1997 659/1997 Aeroso l air freshener 31 Dec. 
2002 
122.  13/1/1999 6/99 634/1997 660/1997 Methods of testing 
aerosol air freshener 31 Dec. 
2000 
123.  13/1/1999 6/99 635/1997 - Methods of test for 
cream 31 Dec. 
2000 
124.  13/1/1999 6/99 636/1997 662/1997 Fabrics for civilian 
tents.  31 Dec. 
2002  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 57 
 
 
 Std. No. Date of issue No. of Min. 
Decree OS No. GS No. Name of Standard Review 
125.  13/1/1999 6/99 637/1997 663/1997 Methods of testing 
fabrics for ci vilian tents. 31 Dec. 
2000 
126.  13/1/1999 6/99 638/1997 664/1997 Clinical thermometers 
“Mercury-in-glass, with 
maximum device”. 31 Dec. 
2002 
  
Shelf Life:  
 
1* Specified in G S 150. 
2* Specified in the same standard. 
3* Product should have production and expiry dates.  WT/ACC/SPEC/OMN/7/Rev.3 
Page 58  
 
  
Table 4:  Status of Legislation on Intellectual Property in Oman (June 2000)  
 Area of TRIPS Present Position and On-going Program Future Programme 
1 Trademarks Trademark La w is in place since 1987 
and is being implemented. 
Points of conformity and non-conformity 
of the existing law with the provisions of 
the TRIPS Agreement have been 
identified. 
Draft amended law has been prepared in 
consultation with WIPO.  It has been 
examined, translated into English and submitted to WTO for comment. Amendments to the Trademarks Law were 
promulgated by Royal Decree 38/2000, to 
bring the Law into full conformity with the 
provisions of the TRIPS Agreement. 
2 Copyright and related 
rights Copyright Law of Oman is in force since 
1996 and is being implemented.  Points 
of conformity and non-conformity of the 
existing law with the provisions of the 
TRIPS Agreement have been identified. 
Draft amended law has been prepared in 
consultation with WIPO and submitted 
to WTO for comment. Amendments to the Copyright Law were 
promulgated by Royal Decree 37/2000, to 
bring the Law into full conformity with the 
provisions of the TRIPS Agreement. 
3 Patents Draft Ministerial Decree adopting the 
revised GCC Unified Patent System as 
the law of Oman together with the 
amendments bringi ng it into full 
conformity with the provisions of the 
TRIPS Agreement have been submitted 
to WTO for comment. 
 Ministerial Decree 14/2000 adopting the 
GCC Unified Patent System as the Law of 
Oman was issued on 23 February 2000. 
4 Geographical Indications Draft la w on geographical indications of 
origin has been translated into English 
and submitted to WTO for comment. A new law was promulgated by Royal 
Decree 40/2000. 
5 Industrial Designs. There is no law at present on industrial 
designs.  A draft law prepared by WIPO 
has been examined, translated into 
English and submitted to WTO for 
comment. A law on industrial designs in conformity 
with the provisions of the TRIPS 
Agreement was promulgated by Royal 
Decree 41/2000. 
6 Plant Varieties There is no law at present.  A draft law 
has been prepared and submitted to 
WTO for comment. A new law on protection of plant varieties 
will be promulgated by September 2000. 
7 Layout Design of 
Integrated Circuits There is no law at present. 
WIPO has provided a draft law which 
has been examined.  It has been 
translated into English and submitted to 
WTO for comment. A new law was promulgated by Royal 
Decree 41/2000. 
8 Trade Secrets No law at present.  A draft addition to 
the Trademark Law has been prepared in 
consultation with WIPO. A law was promulgated by Royal Decree 
38/2000. 
 
9 Abuse of Anti-Competitive 
Practices. No law at present.  A draft addition to 
the Trademark Law has been prepared in 
consultation with WIPO. A law was promulgated by Royal Decree 
38/2000.  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 59 
 
 
  Area of TRIPS Present Position and On-going Program Future Programme 
10 Enforcement The existing Trade Mark Law and the 
Copyright Law contain provisions on 
penalties for violation of the two Laws. 
Imprisonment up to tw o years and a fine 
not exceeding RO 3,000 for violations of 
Trade Marks Law.  Also provisions to 
restrain the import and circulation of 
counterfeit goods, and for their 
confiscation and destruction. 
Imprisonment for two years and fine not 
exceeding RO 3,000 for Copyright 
piracy. 
Enforcement action against video piracy 
stepped up by conducting raids and 
closing esta blishments. Amendments to the Civil and Criminal 
codes and to the Customs Law, in line with 
Articles 41 to 61 of the TRIPS Agreement 
will be promulgated in 2000. 
Training of staff responsible for 
administration and enfo rcement of IP laws 
will be undertaken in 1999 and 2000. 
Fuller implementation of Part III of the 
TRIPS Agreement will be ensured within 
the year 2000. 
  
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 60 
Table 5:  Notification Obligations of the Sultanate of Oman under the WTO Agreements  
 
Sr. No Notification Requirement Type of Measure Deadline Format 
1 Agreement on Implementation of Article VII of GATT 1994, 
Article 22.2 Changes in its laws/regulations and administrative 
arrangements (Concerning the languages of notification 
with respect to Article 22: Document to be issued by 
Committee on Customs Valuation). One month after 
accession No 
2 Agreement on Implementation of Article VII of GATT 1994, 
Article 22 Notification of national legislation One month after 
accession No 
3 Agreement on Implementation of Article VII of GATT 1994 
Decision on checklist of issues(taken by the WTO Committee 
on 12 May 1995 and 25 April 1996) Responses to the checklist of issues One month after 
accession No 
4 Agreement on Implementation of Article VII of GATT 1994 
Decision on the treatment of interest charges in the customs 
value of imported goods (G/VAL/5  para.A.3 adopted by the 
WTO Committee on 12 May 1995) Date from which the Member will apply the Decision One month after 
accession No 
5 Agreement on Implementation of Article VII of GATT 1994 
Decision on the valuation of carrier media bearing software for 
data processing equipment (G/VAL /5 para.A.4 - adopted by the 
WTO Committee on 12 May 1996) Date of application of the practice referred to in 
paragraph 2 of the Decision One month after 
accession No 
6 Agreement on Agriculture, Article 18.2 - domestic support  Domestic suppor t - Total Aggregat e Measurement of 
Support Upon accession DS:1 and Appropriate 
Support Tables DS: 
7 Agreement on Agriculture Article I 8.3 - domestic support Domestic support - new or modified exempt domestic 
support measures Upon accession Dome 
8 Agreement on Agriculture Article I 8.2 – export s ubsidies Export subsidies-budgetary outlay and quantity 
reduction commitments; total exports Upon accession Export Subs Commit Tables 
ESES:2Supporting 
9 Agreement on Implementation of Article VI of the GATT 
1994, Article 16.5 Investigations: authorities competent to initiate and 
conduct investigations referre d to in AIA VI Article I 
6.5and domestic procedures governing the initiation 
and conduct of such investigations Six months after 
accession G/ADP/ 
10 Agreement on Implementation of Article VI of the GATT 
1994, Article 18.5 Laws/regulations and changes thereto, including 
changes in the administration of such laws (concerning 
the languages of notification under Article 18 5  see 
document G/ADP/N/I) Six months after 
accession G/ADP/Nsu ppl 
11 Agreement on Preshipment Inspection, Article 5 - first tim e Laws/regulations by which the Agreement is put into 
force for the Member concerned, as  well as any other laws/ regulations relating to preshipment inspection Upon accession No  
  WT/ACC/SPEC/OMN/7/Rev.3
 Page 61Sr. No Notification Requirement Type of Measure Deadline Format 
12 Agreement on Subsidies and Co untervailing Meas ures, Article 
25.1 annual; GATT 1994, Ar ticle XVI: 1/ annual Any subsidy as defined in ASCM Article 1:1 which is 
specific within the  meaning of ASCM Article 2 as 
well as any other subsidy which causes increased 
exports or decreased imports  within the meaning of 
GATT 1994, Article XVI:1 Two months after 
accession G/SC 
13 Agreement on Subsidies and Co untervailing Meas ures, Article 
25.12 Authorities competent to initiate and conduct 
countervailing duty investiga tions referred to in ASCM 
Article I and domestic procedures governing the 
initiation and conduct of such investigations. Six months after 
accession G/SCM/ 
14 Agreement on Subsidies and Co untervailing Meas ures, Article 
28.1 Subsidy programmes which are inconsistent with the 
provisions of the ASCM One month after 
accession PC/IP/Annex 
15 Agreement on Subsidies and Co untervailing Meas ures, Article 
29.3 Subsidy programmes falling within the scope of ASCM 
Article 3 One month after 
accession PC/IP 
Annex 
16 Agreement on Subsidies and Co untervailing Meas ures, Article 
32.6 Laws/regulations and changes thereto, including 
changes in the administration of such laws (concerning 
the languages of notification for Article 32.6, see 
document G/SCM/N/I) 6 months after 
accession PC/IP/Annex 
17 Understanding on Balance-of-P ayments Provisions of the 
GATT 1994 Balance-of-payment restrictions; consolidated 
notification of laws/regula tions, including all changes 
in laws, regulations, polic y statements or public 
notices, for examination by Members. Upon accession Under consideration the Com 
18 Agreement on Trade-Related Investment Measures, Article 5.1 Trade-related investment measures (TRIMs) introduced 
180 days or more before the date of entry into force of 
the WTO Agreement which are inconsistent with the 
provisions of Article III or Article XI of GATT 1994 
and not justified under exceptions to GATT Upon accession G/TRI 
19 Agreement on Import Licensing Procedures, Article 1.4(a)  Names of publications in which rules and information 
relevant to the ILP Agreement are published; copies of 
publications One month after 
accession No 
20 Agreement on Import Licensing import licensing Procedures, 
Article 7.3 Replies to questionnaire on procedures Two months after 
accession No 
21 Agreement on Import Licensing Procedures, Article 8.2( b) Laws/regulations and administrative procedures and 
changes thereto One month after 
accession No 
22 GATS, Article III.4 References of enquiry point One month after 
accession Free 
23 GATS, Article IV.2 References of contact point One month after 
accession Free 
24 GATS, Article V:7 Existing or ne w recognition measures and their 
modifications. Opening of ne gotiations on recognition One month after 
accession S/L/  
 WT/ACC/SPEC/OMN/7/Rev.3 
Page 62 
Sr. No Notification Requirement Type of Measure Deadline Format 
25 GATS, Article VII:4 Existing or ne w recognition measures and their 
modifications. Opening of negotiation on recognition One month after 
accession S/L/ 
26 GATS, Article XXVIII(k):(ii):2 Treatment of  permanent residents as nationals for 
GATS purposes One month after 
accession S/L/ 
27 TRIPS Agreement, Article 14.6 [Article 17 of the “Rome 
Convention”] Protection of producers of phonograms solely on the 
basis of the criterion of fixation 3 months after 
accession IP/C/(guideline) 
28 TRIPS Agreement, Article 63.2 Laws/regulations made effective by the notifying 
Member (pertaining to the availability, scope, 
acquisition, enforcement and prevention of the abuse of 
intellectual property rights) One month after 
accession IPC/IPC/IPC/ 
29 TRIPS Agreement, Article 69 Specificat ion of contact points (in Members' 
administrations for, among other things,
 exchanging information on trade in goods 
infringing intellectual property rights) One month after 
accession WTO/AI 
30 Agreement on Technical Barriers to Trade, Article  15.2 Administrative arrange ments; laws/regulations 
measures in existence or taken to ensure the 
implementation and administration of the TBT 
Agreement One month after 
accession G/TBT/1/ 
31 Agreement on Technical Barriers to Trade, Annex 3 paragraph 
C Acceptance of/withdrawal from a code (Code of Good 
Practice for the Preparation,  Adoption and Application 
of Standards) One month after 
accession G/TBT/Rev. Forms A 
32 Agreement on Technical Barriers to Trade, Annex 3 paragraph 
J Work programmes on standardisation activities  
One month after 
accession G/TBT/Rev. Forms 
33 Agreement on the Application of Sanitary and Phytosanitary 
Measures, Annex B, paragraph 3 Enquiry Point Upon accession No 
34 Agreement on the Application of Sanitary and Phytosanitary 
Measures, Annex B, paragraph 10 Notification Authority Two  months after 
accession No 
35 Agreement on Rules of Origin, Article 5:1 Exis ting non-preferential rule s of origin: judicial 
decisions and administra tive rulings of general 
application relating to non-pref erential rules of origin 2 months after 
accession No 
36 Agreement on Rules of Origin, Annex II, paragraph 4 – first 
time Existing non-preferential ru les of origin: judicial 
decisions and administra tive rulings of general 
application relating to pref erential rules of origin 2 months after 
accession No 
37 Regional arrangements Unders tanding on the Interpretation of 
Article XXIV of the GATT 1994, paragraph 11 Customs Unions and Free Trade Areas 3 months after 
accession No 
38 Regional arrangements Deci sions of the CONTRACTING 
PARTIES (BISD 18s/37,38 paragraph 4) Examination every two years of reports on the 
preferential agreements 3 months after 
accession No  
  WT/ACC/SPEC/OMN/7/Rev.3
 Page 63Sr. No Notification Requirement Type of Measure Deadline Format 
39 State trading GATT 1994, Articl e XVII:4(a) and notification) 
paragraph 1 of the Understanding on the Interpretation of 
Article XVII of GATT 1994 – annual State trading activities (new and full 2 months after 
accession G/STR/ 
40 State trading GATT 1994, Articl e XVII:4(a) and notification) 
paragraph 1 of the Understanding on the Interpretation of 
Article XVII of GATT 1994 – annual State trading activities (changes) 2 months after 
accession G/STR/ 
41 Decisions on Notification Procedures for Quantitative 
Restrictions Quantitative Restriction m easures and other non-tariff 3 months after 
accession No WT/ACC/SPEC/OMN/7/Rev.3 
Page 64  
 
  
APPENDIX 
ACCESSION OF THE SULTANATE OF OMAN 
Draft Decision
 
 The General Council,  Having regard
 to the results of the negotiations di rected towards the establishment of the 
terms of accession of the Sultanate of Oman to  the Marrakesh Agreement Establishing the World 
Trade Organization and having prepared a Protocol for the Accession of Oman, 
 Decides , in accordance with Article XII of the Marrakesh Agreement Establishing the World 
Trade Organization, that the Sultanate of Oman may accede to the Marrakesh Agreement Establishing 
the World Trade Organization on the terms set out in the said Protocol.  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 65 
 
 
 PROTOCOL OF ACCESSION OF THE SULTANATE OF OMAN  
TO THE MARRAKESH AGREEMENT ESTABLISHING THE   
WORLD TRADE ORGANIZATION  
Draft  
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the 
approval of the General Council of the WTO accord ed under Article XII of the Marrakesh Agreement 
Establishing the World Trade Organization (hereina fter referred to as "WTO Agreement"), and the 
Sultanate of Oman (hereinafter referred to as "Oman"),  
 Taking note  of the Report of the Working Party on the Accession of Oman to the WTO in 
document WT/ACC/OMN/.. (hereinafter referred to as the "Working Party Report"), 
 Having regard  to the results of the negotiations on the accession of Oman to the WTO, 
 Agree  as follows: 
Part I - General  
1. Upon entry into force of this Protocol, Oman accedes to the WTO Agreement pursuant to 
Article XII of that Agreement and thereby becomes a Member of the WTO. 
2. The WTO Agreement to which Oman accedes shall be the WTO Agreement as rectified, 
amended or otherwise modified by such legal inst ruments as may have entered into force before the 
date of entry into force of this Protocol.  This Protocol, which shall include the commitments referred 
to in paragraph [157] of the Working Party Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in the paragr aphs referred to in pa ragraph [157] of the 
Working Party Report, those obligations in the Multilateral Trade Agreemen ts annexed to the WTO 
Agreement that are to be implemented over a period of  time starting with the entry into force of that 
Agreement shall be implemented by Oman as if it had accepted that Agreement on the date of its 
entry into force. 
4. Oman may maintain a measur e inconsistent with paragra ph 1 of Article II of the GATS 
provided that such a measure is reco rded in the list of Article II Exem ptions annexed to this Protocol 
and meets the conditions of the Annex to the GATS on Article II Exemptions. WT/ACC/SPEC/OMN/7/Rev.3 
Page 66  
 
 Part II - Schedules
 
5. The Schedules annexed to this Protocol shall become the schedule of Concessions and 
Commitments annexed to the General Agreement on Tariffs and Trade 1994 (hereinafter referred to 
as the "GATT 1994") and the Schedule of Specific Commitments annexed to the General Agreement 
on Trade in Services (hereinafter referred to as "GATS") relating to Oman.  The staging of concessions and commitments listed in the Schedu les shall be implemented as specified in the 
relevant parts of the respective Schedules. 
6. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date 
of that Agreement, the applicable date in resp ect of the Schedules of Concessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. 
Part III - Final Provisions
 
7. This Protocol shall be open for acceptance,  by signature or otherwise, by Oman until 
[31 October 2000]. 
8. This Protocol shall enter in to force on the thirtieth day following the day of its acceptance. 
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-
General of the WTO shall promptly furnish a certifie d copy of this Protocol and a notification of 
acceptance thereto pursuant to paragraph 7 to each member of the WTO and Oman. 
10. This Protocol shall be registered in acco rdance with the provisions of Article 102 of the 
Charter of the United Nations. 
 Done at Geneva this ... day of .... two thousa nd ….., in a single copy in the English, French 
and Spanish languages each text being authentic, ex cept that a Schedule annexed hereto may specify 
that it is authentic in only one or more of these languages.  WT/ACC/SPEC/OMN/7/Rev.3 
 Page 67 
 
 
 ANNEX  
SCHEDULE CXLIX- OMAN  
 
Part I - Goods  
[WT/ACC/OMN/../Add.1] 
 
Part II - Services  
[WT/ACC/OMN/../Add.2] 
 
__________