WT/TPR/S/295/Rev.1  
18 June 2014  
(14-3536)  Page: 1/68  
Trade Policy Review Body   
 
TRADE POLICY REVIEW 
REPORT BY THE SECRETARIAT 
OMAN 
Revision 
This report, prepared for the second Trade Policy Review of Oman, has been drawn up by the WTO 
Secretariat on its own responsibility. The Secr etariat has, as required by the Agreement 
establishing the Trade Policy Review Mech anism (Annex 3 of the Marrakesh Agreement 
Establishing the World Trade Organization), sought clarification from Oman on its trade policies and practices.  
Any technical questions arising from this report may be addressed to Mr. Arne Klau (tel.: 022 739 
5706).  
Document WT/TPR/G/295 contains the policy statement submitted by Oman. 
 
 
Note: This report was drafted in English. WT/TPR/S/295/Rev.1 • Oman 
 
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  CONTENTS 
SUMMARY ....................................................................................................................... . 6 
Economic developments ..................................................................................................... 6  
Trade policy fr amework ..................................................................................................... 6  
Trade policy instruments and practices ................................................................................. 7  
Sectoral policies ............................................................................................................. .. 7 
Outlook ....................................................................................................................... .... 8 
1   ECONOMIC ENVIRONMENT .......................................................................................... 9  
1.1   Introduction .............................................................................................................. 9  
1.2   Recent econom ic developments ................................................................................... 9  
1.3   Developmen ts in trade .............................................................................................. 11 
1.3.1   Composit ion of trade .............................................................................................. 11 
1.3.2   Direction of trade ................................................................................................... 13 
1.4   Outlook ................................................................................................................... 14 
2   TRADE POLICY REGIME: FR AMEWORK AND OB JECTIVES .......................................... 15  
2.1   Institutio nal framework ............................................................................................. 15 
2.2   Trade poli cy formulation ............................................................................................ 15 
2.3   Economic and trade policy objectives ........................................................................... 16 
2.4   Trade agreements  and arrang ements .......................................................................... 17 
2.4.1   Multilate ral agreements .......................................................................................... 17 
2.4.2   Regional and bilateral agreements ............................................................................ 18 
2.4.2.1   The Gulf Co-o peration Co uncil (G CC) ..................................................................... 18 
2.4.2.2   PAFTA ...............................................................................................................  19 
2.4.2.3   Agreement with  the United States ......................................................................... 19 
2.4.2.4   Agreemen t with Si ngapore ................................................................................... 20 
2.4.2.5   Agreements not yet in force .................................................................................. 20 
2.4.3   Other prefer ential agreements ................................................................................. 20 
2.5   Trade disputes  and consul tations ................................................................................ 20 
2.5.1   Dispute settl ement in the WTO ................................................................................ 20 
2.5.2   Other ................................................................................................................. .. 20 
2.6   Investme nt regime ................................................................................................... 20 
3   TRADE POLICIES AND PRACTICES BY MEASURE ........................................................ 22  
3.1   Introduction ............................................................................................................. 22 
3.2   Measures direct ly affectin g imports ............................................................................. 22 
3.2.1   Procedures ........................................................................................................... 22 
3.2.2   Custom s valuation ................................................................................................. 23 
3.2.3   Rules of origin .......................................................................................................  23 
3.2.4   Tariffs ............................................................................................................... ... 23 
3.2.4.1   MFN a pplied tariffs .............................................................................................. 23 
3.2.4.2   Tari ff bindings .................................................................................................... 26 WT/TPR/S/295/Rev.1 • Oman 
 
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  3.2.4.3   Tariff preferences ................................................................................................ 26 
3.2.4.4   Tariff exemptions and concessions ......................................................................... 27 
3.2.5   Other charge s affecting imports ............................................................................... 27 
3.2.6   Import prohibitions, restrictions, an d licensing ........................................................... 27 
3.2.7   Continge ncy measures ........................................................................................... 29 
3.2.8   Other measures ..................................................................................................... 29 
3.3   Measures direct ly affectin g exports ............................................................................. 29 
3.3.1   Procedures ........................................................................................................... 29 
3.3.2   Export taxes,  charges and levies .............................................................................. 30 
3.3.3   Export prohibitions, restrictions, and licensing ............................................................ 30 
3.3.4   Export subsidies .................................................................................................... 30 
3.3.5   Fr ee zone s ............................................................................................................  30 
3.3.6   Export finance, insurance and guarantees ................................................................. 31 
3.3.7   Export promotion and marketing assistance ............................................................... 32 
3.4   Measures affectin g production and trade ...................................................................... 32 
3.4.1   In centives ............................................................................................................  32 
3.4.2   Standards and othe r technical requirements .............................................................. 32 
3.4.2.1   Standards, metrology,  testing, and certific ation ....................................................... 32 
3.4.2.2   Sanitary and phytosanitary measures .................................................................... 33 
3.4.2.3   Marking, labelling, and packaging requirements ....................................................... 34 
3.4.3   Governme nt procurement ....................................................................................... 34 
3.4.4   Intellectual property rights ...................................................................................... 35 
3.4.4.1   Overview ........................................................................................................... 35 
3.4.4.2   Patents .............................................................................................................. 37 
3.4.4.3   Copyright and related rights ................................................................................. 37 
3.4.4.4   Trade marks ....................................................................................................... 38 
3.4.4.5   Industrial design and layout-designs of integrated circuits ......................................... 38 
3.4.4.6   Geograph ical indications ...................................................................................... 38 
3.4.4.7   Plant breeders' rights ........................................................................................... 38 
3.4.4.8   Enforcement ....................................................................................................... 38 
3.4.5   State-trading, state-owne d enterprises, an d privatization ............................................ 38 
3.4.6   Competition policy, consumer protection, and price controls ......................................... 39 
4   TRADE POLICIES BY SECTOR ..................................................................................... 41  
4.1   Introduction ............................................................................................................. 41 
4.2   Agriculture ............................................................................................................. . 41 
4.2.1   Policy objectiv es and key features ............................................................................ 41 
4.2.2   Fisheries ............................................................................................................... 43 
4.3   Mining, en ergy and water .......................................................................................... 44 
4.3.1   Mining and quarrying .............................................................................................. 44 
4.3.2   Cr ude o il ............................................................................................................. . 45 WT/TPR/S/295/Rev.1 • Oman 
 
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  4.3.3   Na tural gas ...........................................................................................................  46 
4.3.4   El ectricity ........................................................................................................... .. 46 
4.3.5   Water ................................................................................................................. . 47 
4.4   Manuf acturi ng .......................................................................................................... 48 
4.5   Services ................................................................................................................ .. 49 
4.5.1   Main features ........................................................................................................ 49 
4.5.2   Financial services ................................................................................................... 50 
4.5.2.1   Banking .............................................................................................................  50 
4.5.2.2   Insura nce .......................................................................................................... 51 
4.5.2.3   Securities ..........................................................................................................  51 
4.5.3   Communica tion services ......................................................................................... 52 
4.5.3.1   Tele communica tions ............................................................................................ 52 
4.5.3.2   Postal services .................................................................................................... 53 
4.5.4   Transp ort services ................................................................................................. 53 
4.5.4.1   Land transport .................................................................................................... 53 
4.5.4.2   Mariti me tran sport .............................................................................................. 53 
4.5.4.3   Air transport ....................................................................................................... 54 
4.5.5   Tourism ................................................................................................................ 55 
REFERENCES .................................................................................................................. 5 6 
5   APPENDIX  TABLES .................................................................................................... 57  
 
CHARTS 
 Chart 1.1 Product composition of merchandise trade by HS section and chapters, 2006 and 
2011  ......................................................................................................................... ... 12
 
Chart 1.2 Direction of merchandise trade, 2006 and 2011 ...................................................... 13 
Chart 3.1 Oman's applied M FN tariff distri bution, 2014 .......................................................... 24 
Chart 3.2 Tariff escalation by manufacturing, ISIC  2-digi t, 2014 ............................................. 26 
 
TABLES 
 
Table.1.1 Selected macroeco nomic indicato rs, 2006- 12 ......................................................... 10 
Table 1.2 Balance of payments, 2008-12 ............................................................................. 11 
Table1.3 Foreign direct  investment, 2007-12 ....................................................................... 11 
Table 2.1 Main trade-related laws, 2013 .............................................................................. 16 
Table 2.2 Selected notifications to the WTO, De cember 2013 ................................................. 17 
Table 3.1 Structure of applie d MFN tariffs in  Oman, 2014 ...................................................... 24 
Table 3.2 Summary of Oman's 2014 applied MFN tariff .......................................................... 25 
Table 3.3 Custom s revenue , 2008- 12 ................................................................................. 26 
Table 3.4 Oman's applied pr eferential ta riffs, 2014 ............................................................... 27 
Table 3.5 Prohibited im ports, Janua ry 2014  ......................................................................... 27 WT/TPR/S/295/Rev.1 • Oman 
 
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  Table 3.6 Restricted  imports,  2013  ..................................................................................... 28 
Table 3.7 Overview of IPR legislation, 2014 ......................................................................... 36 
Table 3.8 Participation in inte rnational IPR ag reements , 2014................................................. 36 
Table 3.9 State-owned en terprises, Oman 2013 ................................................................... 39 
Table 4.1 Estimates of cropped area and production by crop, 2008-12 ..................................... 42 
Table 4.2 Livestoc k in Oman , 2008- 12 ................................................................................ 42 
Table 4.3 Oil production, expo rts, and refi nery, 2007- 12 ....................................................... 45 
Table 4.4 Natural gas produc tion and expo rts, 2007-12 ......................................................... 46 
Table 4.5 Electricity prices, 2013 ........................................................................................ 47 
Table 4.6 Production in the manufacturing se ctor, 2006- 10 .................................................... 48 
Table 4.7 Serv ices, 2006- 12 .............................................................................................. 49 
Table 4.8 Selected telecommunication indicators, 2008-13 ..................................................... 52 
Table 4.9 Shipping and maritime transport services, 2007-12 ................................................. 54 
Table 4.10 Air transpor t services , 2006-1 1 .......................................................................... 54 
Table 4.11 Main tourism indicators, 2007-12 ........................................................................ 55 
 
 
APPENDIX TABLES 
 Table A1.1 Merchandise imports by HS section and major HS chapters, 2006-12 ....................... 57
 
Table A1.2 Merchandise exports by HS section and major HS chapters, 2006-12 ....................... 58 
Table A1.3 Destination of exports, 2006-12 ......................................................................... 59 
Table A1.4 Origin of import s, 2006- 12 ................................................................................ 60 
 
Table A3.1 Applied MFN tariff aver ages by HS 2-di git leve l, 2013 ............................................ 61 
 
Table A4.1 Summary of Oman's spec ific commitments in services ........................................... 65 
 WT/TPR/S/295/Rev.1 • Oman 
 
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  SUMMARY 
Economic developments 1. Oman's economic performance since its last TPR in 2008 has been positive, with robust real 
GDP growth, low inflation, a solid fiscal positi on, and strong external accounts. Growth was 
sustained by high oil prices, growing oil production, and an open and transparent foreign trade 
regime. 
2. Inflation rates fell during the period under  review, to under 3% in 2012. The number of 
expatriate workers has increased strongly since Oman's last TPR, to nearly 1.7 million. The 
exchange rate of the Omani Rial is pegged to the U.S. dollar. Oman's balance of payments is 
characterized by a strong surplus in trade in good s and a deficit in trade in services and current 
transfers. Foreign investment is concentrated in the oil and gas sector. Oman's exports consist 
mostly of hydrocarbons, largely destined for Asian markets, while imports are dominated by 
various manufactures, mainly from other countries in the Middle East and Asia. 
Trade policy framework 
3. The Ministry of Commerce and Industry (MOCI) has overall responsibility for the formulation 
of Oman's trade policies. The National Committee (NC), which comprises representatives from various ministries, the customs authority, and the private sector, deals with all WTO-related 
matters. Bills are prepared by the relevant ministries, and presented by the Cabinet to the 
Consultative and State Councils, and are then issued by the Sultan through a Royal or Sultani Decree. 
4. Oman's main economic goals are defined in the Long-Term Development Strategy 
(1996-2020) and in successive five ‐year‐plans. They are to support growth, diversify production 
and exports away from oil, and create employme nt opportunities for Omanis. In addition, Oman 
seeks to achieve a balanced budget, boost produc tivity, and maintain low inflation rates. A new 
five-year plan (2016-2020) and a new Long-Term Development Strategy (Vision 2040) are 
currently under preparation. 
5. Oman, a WTO Member since November 2000, grants at least most-favoured-nation 
treatment to all its trading partners. It is an active participant in the Doha round and has particular 
interest in NAMA and services. Oman has never been directly involved in any dispute under the 
WTO, but has reserved its third-party rights in a number of cases. 
6. Oman is a member of the Gulf Cooperation Council (GCC), which also comprises Bahrain, 
Kuwait, Qatar, the Kingdom of Saudi Arabia, and the United Arab Emirates. A free-trade area 
among GCC members was established in 1983, and a common market for services in January 2008. With the exception of a few products, the GCC applies a common external tariff. Common 
legislation has been adopted on a number of other issues, such as contingency measures, 
veterinary quarantine and plant quarantine. Oman is also a member of the Pan-Arab Free-Trade Area (PAFTA) Treaty, under which most trade barriers among members were eliminated on 1 January 2005. 
7. A free-trade agreement between Oman and the United States entered into force in 
January 2009. Among the other GCC members, only Bahrain has a free trade agreement with the United States. The GCC has decided that all future regional agreements are to be negotiated as a 
group. An FTA between Singapore and the GCC entered into force in September 2013. EFTA 
member states and the GCC have also signed an FTA, which had not entered into force as at January 2014. Negotiations between the GCC and a number of other countries are ongoing. 
8. Under the Foreign Capital Investment Law, all foreign investments require approval by the 
Ministry of Commerce and Industry. Foreign investment in companies with capital of RO 150,000 or less is banned. Above this threshold, foreign investors may own up to 49% of companies. In practice, this share may be increased to 70% and to 100% in the free zones. Subject to approval 
by the Cabinet, foreign ownership of 100% may be accepted in projects with total capital 
exceeding RO 500,000. A number of services are excluded from foreign investment. Since land ownership by foreigners is generally prohibited, long-term and project-based lease of land is the WT/TPR/S/295/Rev.1 • Oman 
 
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  preferred solution of most foreign investors. Investment incentives include various tax exemptions 
and subsidized electricity, water, natural gas, and land use. Omani-owned SMEs are also eligible for soft loans provided by state-owned Oman Development Bank. 
Trade policy instruments and practices 
9. Since January 2003, the GCC states have operated a common external tariff (CET) of 0% 
and 5% on most products. In addition, Oman applies a 100% tariff on imports of alcoholic 
beverages and pork products. Oman's overall aver age MFN applied tariff is 5.5%. Oman has bound 
100% of its tariff, at rates ranging up to 200%. With the exception of alcoholic beverages and 
tobacco products, products from GCC and PAFTA members enter Oman duty-free. Preferential 
treatment also applies to products from Singapore and the United States. Oman's average bound rates are 28% on agricultural products and 11.6% on non-agricultural goods. Commercial invoices 
and certificates of origin must be authenticated by an Omani Consulate or an Arab Embassy in the 
country of origin. Goods are normally cleared within 24 hours. Other duties and taxes are bound at zero. 
10. Oman does not apply other duties and taxes on imports and does not levy VAT or sales tax. 
It applies a number of import prohibitions and restrictions, mainly for health, security, and moral reasons. It does not maintain any import licence requirements Oman has never taken any anti-
dumping, countervailing or safeguard measures. While it has adopted the GCC's provisions on 
contingency trade remedies, it has not yet adopte d any implementing regulations. Oman has been 
increasingly harmonizing its technical regulations and standards at the GCC level; only 12 of more than 10,000 standards are purely national. GC C and Omani standards are usually based on 
international standards. 
11. Oman does not apply any export duties and taxes. Temporary export bans apply to several 
species of fresh and frozen fish. No export subsidies are granted, but there are three free zones to 
promote exports. The Public Authority for In vestment Promotion and Export Development 
(PAIPED) provides various export promotion and marketing measures. 
12. New legislation on government procurement entered into force in 2008. Public tender is the 
main method for procurement of goods and services. Oman is an observer to the Government 
Procurement Agreement. New legislation on inte llectual property rights, which extended the 
duration of protection for copyrights, also entered into force in 2008. 
13. State ownership remains extensive in Oman's economy; it is particularly important in the oil 
and gas sectors, air and maritime transport, utilities, postal services, telecommunication, and 
certain manufacturing activities. The privatization process has been at a virtual standstill since Oman's last TPR in 2008. 
14. A Public Authority for Consumer Protection was instituted in 2011. Oman does not have any 
competition legislation, although a competition law is under consideration. However, the Consumer Protection Law calls upon the Government to curtail monopolies or over-dominance in the market. 
Moreover, sectoral agencies may act against anti-c ompetitive behaviour in financial services and 
telecommunications. 
Sectoral policies 15. Agriculture and fisheries contribute just over 1% to Oman's GDP, but engage about 37% of 
the economically active population, frequently at the subsistence level. Production centres around 
livestock and dates. The Government's long-term objective is to increase the GDP shares of agriculture to over 3% and of fisheries to 2%. Due to the numerous challenges for agricultural 
production and strong population growth, Oman is an important net importer of agricultural goods. 
16. Oil and gas revenues account for some 85% of Oman's Government income and about 70% 
of its merchandise exports. The contribution of crude petroleum to Oman's GDP has varied 
strongly in recent years, between 36% and 49%. Oil production and exports rose significantly 
between 2007 and 2012, while increasing natural gas exports have contributed to diversifying 
Oman's economy away from oil. Partly state-ow ned Petroleum Development Oman holds the vast 
majority of Oman's oil reserves and is responsi ble for about 80% of national production. Despite WT/TPR/S/295/Rev.1 • Oman 
 
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  recent discoveries, it is estimated that by 2030 Oman's oil reserves could be largely depleted. The 
contribution of other mining and quarrying activities to GDP is just about 0.3%. 
17. Energy-intensive industries are at the centre of  Oman's manufacturing activities and play an 
important role in the Government's diversification strategy. Production is often located in free 
zones or in special industrial estates. Manufactu ring exports more than quadrupled between 2006 
and 2012. In line with rising demand, electricity generation has increased strongly.  
18. The share of service in Oman's GDP is about 35%. Oman has undertaken GATS 
commitments in many services categories. Vari ous subsectors are dominated by state-owned 
enterprises. Oman is an increasing net importer of services. 
Outlook 19. Oman's economic outlook depends, to a large extent, on developments in the world oil 
market. In the medium term, public investment may sustain relatively high growth rates. The 
Government's diversification and privatization policies will also play an important role for future development, as will demographic factors. 
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  1  ECONOMIC ENVIRONMENT 
1.1  Introduction 1.1.  The Sultanate of Oman has a land mass of about 309.500 square km. Its population is some 
3.73 million, of which about 1.68 million are expatriates.
1 About 50% of Omanis live in Muscat and 
the Batinah coastal plain northwest of the capital. Annual population growth is about 2.8%, and 
43% of Omanis are under the age of 15. Oman is a high-income country, with GDP per capita 
estimated at US$21,560 in 2012. Life expectancy at birth was some 76 years in 2011.2 Oman 
ranks 84th out of 186 countries on UNDP's Human Development Index.3 
1.2.  Oman's foreign trade has grown strongly in recent years; between 2006 and 2012 
merchandise imports and exports more than doub led. Almost 50% of Oman's GDP and over 85% 
of merchandise exports is based on petroleum and natural gas. However, against the background 
of finite oil resources and fluctuating demand, Om an has been trying to diversify production and 
exports away from hydrocarbons. 
1.2  Recent economic developments 
1.3.  Sustained by growing oil production and high oil prices, Oman's economy has weathered the 
global economic and financial crisis of 2008/09 well and grown strongly over the past years (Table 1.1). Favourable oil prices during the period under review also explain why, despite plans to 
diversify away from hydrocarbons, the GDP shares of agriculture, non-oil industries, and services 
have not increased.
4 Oman's fiscal position has remained positive since its last TPR, apart from a 
major deficit in 2009. 
1.4.  Oman's labour market is characterized by a strong presence of migrant workers, notably in 
the private sector, while most Omanis work either for government- or state-owned enterprises. 
The number of expatriates doubled strongly be tween 2010 and 2013, from 816,000 to nearly 
1.7 million.5 No official unemployment figures are published; however, it is estimated that about 
15% of the labour force are unemployed.6 
1.5.  Oman's main economic and social challenge is to create employment opportunities for local 
workers, through the "Omanization" policy. Omanis make up only about 14% of the workforce in 
the private sector. A large share of Omanis work either for government or state-owned 
enterprises. The Omanization initiative, a quota system that mandates employing specified percentages of Omani citizens, has been in operation since 1988 and is a high priority for the Government. The Ministry of Manpower has stipulated a fixed Omanization ratio in six areas of the 
private sector.
7 
1.6.  The exchange rate of the Omani Rial (RO) has been pegged to the U.S. dollar since 1973; the 
parity has remained unchanged since 1986, at US$2.6008 per RO.8 Interest rates in Oman have 
been broadly in conformity with prevailing dollar ra tes, given the exchange rate peg. The fact that 
the peg has been sustained for many years has provided a considerable degree of certainty for investment by limiting risks associated with currency fluctuations. 
                                               
1 National Center for Statistics and Information (2013). 
2 World Bank, World Development In dicators database. Viewed at: 
http://data.worldbank.org/country/oman  [25 October 2013]. 
3 UNDP online database. Viewed at: http://hdr.undp.org/en/statistics/  [25 October 2013]. 
4 See Hvidt (2013) for structural barrier s to diversification at the GCC level. 
5 About 90% of expatriates come from India, Pakist an, and Bangladesh. About 44% of expatriates are 
employed in the construction sector. 
6 Arabian business online information, "Bahrain an d Oman have highest Gulf unemployment rates", 
7 July 2011. Viewed at: http://www.arabianbusiness.com/bahrain-oman-have-highest-gulf-unemployment-
rates-409116.html  [25 October 2013]. According to the authorities, there were 151,000 job seekers in 
December 2013. 
7 Transport, storage, and communications are to ha ve 60% Omanization, fina nce, insurance and real 
estate 45%; industry 35%; hotels and restaurants 30% ; wholesale or retail trading 20%; and contracting 
15%. Ministry of Information on line information. Viewed at: http://www.omanet.om/english/misc/omanise.asp 
[18 October 2013]. 
8 With the exception of Kuwait, whos e dinar is pegged to a basket of currencies, the currencies of all 
GCC countries are pegged to the U.S. dollar. WT/TPR/S/295/Rev.1 • Oman 
 
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  Table.1.1 Selected macroeconomic indicators, 2006-12 
 2006 2007  2008  2009  2010  2011 2012  
GDP and employment         
Current GDP (Omani 
Rial million) 14,151.2 16,110.9 23,356.0 18,548.4 22,613.6 26,904.2a 30,033.6b 
GDP growth at 
constant (2000) prices
c 5.5 6.7 13.2 3.3 5.6 0.3 .. 
Unemployment rate 
(%)        
  (%age of GDP, unless otherwise indicated) 
National accountsd         
Private consumption 30.1 32.7 30.7 39.1 33.3 29.9 .. 
Government 
consumption  18.8 18.9 14.2 19.4 18.1 17.2 .. 
Capital formation 
(investment) 24.2 30.6 30.1 34.6 27.9 26.3 .. 
Exports-imports 
(goods and services) 24.8 16.6 21.3 16.0 24.4 29.6 .. 
GDP by economic activities at current market pricese, f 
  
Industry 63.8 61.4 67.2 60.0 64.0 70.3 68.7 
  Petroleum activities 47.6 44.3 50.7 39.8 45.9 52.6 52.2 
    Crude petroleum 43.5 40.6 47.0 36.2 42.1 48.8 48.4 
    Natural gas 4.1 3.7 3.7 3.6 3.8 3.8 3.8 
  Non-petroleum 
industrial activities  16.2 17.1 16.5 20.2 18.1 17.8 16.5 
Agriculture & fishing 1.4 1.3 1.0 1.4 1.3 1.2 1.1 
Services 36.6 38.8 32.7 40.8 36.5 34.0 35.4 
Public financef         
Revenues 35.2 36.7 32.7 36.4 35.0 39.5 46.9 
  Net oil revenues 22.8 22.8 21.8 24.2 24.2 29.0 34.8 
  Gas revenues 4.3 5.0 3.9 3.9 4.1 4.4 5.3 
Total expenditure 34.9 36.5 32.4 40.1 35.2 39.9 45.1 
  Current expenditure 25.0 23.9 18.9 22.7 21.2 22.7 29.2 
  Investment 
expenditure 8.5 10.5 9.8 14.5 11.5 11.0 9.6 
Surplus/deficit 0.3 0.2 0.3 -3.7 -0.2 -0.4 1.7 
Prices        
Inflation (CPI, %age 
change) 3.5 5.9 12.4 3.4 3.3 4.1 2.9 
.. Not available. 
a Provisional. 
b Preliminary. c GDP at market prices for 2011 is not strictly comparable with 2010 as there is a break in the series 
due to the introduction of new compilation methods for the subsidies on oil in 2011. The figure for 2011 was adjusted to make the real GDP data for 2011 comparable with 2010. 
 The adjusted data give around 4.5% growth in  real GDP during 2011, compared to 5.6% in 2010. 
d Shares may not add up to 100 because import tari ffs and financial intermediation services are not 
considered here. 
e Preliminary for 2011 figures. f Provisional for 2012 figures.  Source: Central Bank of Oman Annual Report 2009, 2010, 2011, and 2012; IMF online information. 
International Financial Statistics. Viewed at: http://elibrarydata.imf.org/FindDataReports.aspx?d=33061&e=169393 . 
1.7.  The Central Bank of Oman (CBO) is respon sible for maintaining the internal and external 
value of the national currency. Inflation decreased during the period under review, from a peak of 
more than 12% in 2008, to 2.9% in 2012. Inflation is constrained by an extensive system of subsidies and price caps for core goods and services. Public debt is less than 5% of GDP. WT/TPR/S/295/Rev.1 • Oman 
 
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  1.8.  Oman's balance of payments shows a strong  and increasing surplus in trade in goods, a 
deficit in trade in services, and a deficit in current transfers (Table 1.2). The deficit in current transfers, amounting to some RO 3.1 billion in 2012, is mainly due to the importance of remittances by migrant workers. With the exception of 2009, Oman had a strong current account 
surplus in all of the review period. 
Table 1.2 Balance of payments, 2008-12 
(RO million) 
Items 2008  2009  2010  2011 2012a 
Current account 1,929 -192 1,936 3,447 3,131 
Goods 6,541 4,460 7,200 9,841 10,193 
  Exports (f.o.b.) 14,503 10,632 14,073 18,107 20,047 
   Oil 9,423 5,978 8,527 11,357 12,352 
   Natural gas 1,601 970 1,176 1,469 1,615 
  Imports (f.o.b.) -7,962 -6,172 -6,873 -8,266 -9,854 
Services -1,559 -1,485 -1,694 -2,036 -2,232 
  Service exports 702 623 753 939 1,106 
  Service imports -2,261 -2,108 -2,447 -2,975 -3,338 
Balances on goods and services 4,982 2,975 5,506 7,805 7,961 
Income -1,061 -1,124 -1,377 -1,584 -1,721 
Current transfers -1,992 -2,044 -2,193 -2,774 -3,109 
Capital and financial account -1,456 929 -1,646 -2,547 -2,353 
Capital account -20 21 -25 -56 -33 
Financial account -1,436 908 -1,621 -2,491 -2,320 
  Foreign dire ct investment 910 529 -98 -185 55 
  Portfolio investment -633 40 94 -137 255 
  Other investment -1,713 339 -1,617 -2,169 -2,630 
Net errors and omissions 229 -439 286 -326 -381 
Overall balance 702 297 576 574 397 
Reserve assets -702 -297 -576 -574 -397 
a Preliminary. 
 Source: Central Bank of Om an, Annual Report 2012. 
1.9.  Annual FDI inflows fluctuated between US$700 million and US$3.3 billion from 2007 to 2012 
(Table 1.3). About 40% of inward FDI is in the oil and gas sector. 
Table1.3 Foreign direct investment, 2007-12 
(US$ million) 
 2007  2008  2009  2010  2011 2012  
FDI inflows 3,332 2,952 1,485 1,243 739 1,514 
FDI stock 9,307 12,259 13,744 14,987 15,726 17,240 
 
Source: UNCTAD, FDI/TNC database. 
1.3  Developments in trade 
1.3.1  Composition of trade 1.10.  Oman's imports increased in line with the country's continued significant economic growth 
during the period under review. Total merchandise imports more than doubled from 
US$11,038 million in 2006 to US$28,118 million in 2012. Over 70% of Oman's total merchandise imports are manufactures, led by transport equipment and machinery; base metals and chemicals also represent a sizeable share (Chart 1.1 and Table A1.1). Fuels represented 8.9% of total 
merchandise imports in 2012 (up from 3.5% in 2006), whereas the share of agricultural imports 
remained stable at around 11% during the same period. 
1.11.  As a result of high world price of crude oil and increasing production levels, Oman's export 
base is strongly concentrated in fuels (petroleum  and gas). The share of fuels in total merchandise WT/TPR/S/295/Rev.1 • Oman 
 
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  exports fluctuated between 79% and 91% during the period under review (Chart 1.1 and 
Table A1.2). Non-oil exports mainly consist of ch emicals, base metals, and plastics. Despite high 
and increasing levels of hydrocarbon exports, th e overall share of non-oil exports has even shown 
an increasing trend. 
Chart 1.1 Product composition of merchand ise trade by HS section and chapters, 2006 
and 2011a 
(%)
2006 2011
(a)    Exports (f.o.b.)
Mineral fuels 
80.9Chemical & products 
(VI)
7.4Base metals & 
products (XV)
3.4Other
7.2
Total:   US$19.6 billion Total:  US$41.2 billion  
(b)    Imports (c.i.f.)
Chemicals & 
products (VI)
4.8
Transport 
equipment 
(XVII)
25.9Machinery 
(XVI)
23.2Vehicles 
25.1Plastics & 
rubber (VII)
3.5Live animals & 
products (I)
3.6
Machinery and 
mecahanical 
appliances; parts
17.8Other 
transport 
equip.
0.8Live animals & 
products (I)
3.7
Minerals (V)
14.5
Chemicals & 
products 
(VI)
7.3
Plastics & 
rubber 
(VII)
3.7
Base metals & 
products (XV) 
12.1Machinery 
(XVI)
21.4
Machinery and 
mechanical 
appliances; parts
14.1Electrical machinery 
& equipment and 
parts 
7.3Transport 
equipment 
(XVII)
20.7Vehicles 
20.2Other 
transport 
equip.
0.6Other
16.6
Total:   US$11.0 billion Total:   US$23.6 billionOther
19.4Mining (V)
92.1Mining (V)
81.9
Electrical machinery 
& equipment and 
parts 
5.4Base metals & 
products (XV) 
13.9Minerals (V)
5.6Other
4.4
Other 
mining
1.1Base metals & 
products (XV)
1.6
Other mining
0.7
Mineral fuels 
91.4Chemical & products 
(VI)
1.8
 
a 2011 was chosen as most recent reference year for the charts since a large share of trade flows for 
the year 2012 had not been geographically allocated by UN Comtrade as at January 2014. 
 
Note: Data in brackets refer to the HS Section number.  Source: WTO Secretariat calculations, based on UNSD, Comtrade database. WT/TPR/S/295/Rev.1 • Oman 
 
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  1.3.2  Direction of trade 
1.12.  Oman's exports are largely destined to Asian countries and mostly consist of hydrocarbons 
(Chart 1.2 and Table A1.3). The share of exports to China and India grew significantly during the 
period under review, while the importance of Korea and Thailand as export destinations decreased. 
Between 6% and 10% of Oman's exports are de stined to the Middle East, whereas combined 
e x p o r t s  t o  t h e  U . S . ,  E u r o p e  o r  A f r i c a  m a k e  u p  less than 5% of all Omani exports. For non-oil 
exports, India, the United Arab Emirates, the Kingdom of Saudi Arabia and China are the prime 
destinations. 
1.13.  Asia and the Middle East together supply about 70% of Oman's imports (Chart 1.2 and 
Table A1.4). The UAE remains the leading source of Oman's merchandise imports with 25.7% of the total in 2012, followed by the EU (12.5%), and Japan (13.5% in 2011). 
Chart 1.2 Direction of merchandise trade, 2006 and 2011 
(%) 
2006 2011
(a)    Exports (f.o.b.)
China
29.2America  
1.0
Europe  
1.4
Africa  
1.3
Middle East
6.1
China
33.1India
10.8Japan
9.7Korea, Rep. of
8.0Thailand 
6.0Chinese Taipei
3.5
Other Asia
5.1
Other 14.0
Total:  US$19.6 billion Total:  US$41.2 billion
(b)    Imports (c.i.f.)
Japan
17.1
EU27
19.0America
7.0Europe
20.3Other Middle East
6.0Asia
37.5Thailand
2.4
India
5.2
Other
3.6
EU27
14.0Europe
15.5
Other Europe
1.6Middle East
37.4
United Arab 
Emirates
27.4Other Middle East
10.0 Asia
34.8Japan
12.6Korea, Rep. of 
3.9
Thailand
2.4
India
4.8
Other
2.8
America
9.6
Total:  US$11.0 billion Total:  US$23.6 billionAsia
76.1
Europe  2.0
Korea, Rep. of 
3.5Middle East
6.8
China
4.6Chinese Taipei
4.0
Middle East
31.6America  3.5
United Arab 
Emirates
25.5Thailand 
13.6
Asia
82.4
Other Asia
6.4India
1.7
Other Asia
5.9China
3.3
Other Europe
1.4Africa  0.6Other
4.6
Japan
10.3Korea, Rep. of
17.7
Other Asia
5.9
 
Source: WTO Secretariat calculations, based on UNSD, Comtrade database. WT/TPR/S/295/Rev.1 • Oman 
 
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  1.4  Outlook 
1.14.  Given Oman's high dependency on oil, its economic outlook depends, to a great extent, on 
the evolution of the world oil market. Oman's medium-term economic outlook remains positive. The inflation outlook is moderate. The main downside risk to the outlook is a sustained fall in oil 
prices. 
1.15.  Public investment is expected to support average real growth of above 5% in the non-oil 
sector, while crude oil production will level off and eventually decline. Demographic factors, such 
as Oman's young and quickly growing population, and developments in immigration may also play 
an important role. 
 WT/TPR/S/295/Rev.1 • Oman 
 
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  2  TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES 
2.1  Institutional framework 2.1.  Oman's Constitution, also referred to as th e Basic Statute of the State, was approved by its 
Sultan in 1996 and amended in 2011.
1 It provides for a two-chamber Council, the Oman Council, 
which consists of the Majlis al-Shura (Consultative Council) and the Majlis al-Dawla 
(State Council), and for the organization and independence of the judiciary. The Sharia (Islamic) Law is the basis for national legislation, and Islam is named as the state religion. 
2.2.  According to Article 42 of the Constitution, le gislative authority is vested in the Sultan, while 
executive authority is vested in the Sultan together with the Council of Ministers. The Sultan exercises his powers directly and through the Mi nisters. He also appoints the Prime Minister, 
Deputy Prime Minister and Ministers by Roya l Decree and dismisses them by Royal Order.
2 
Moreover, he is the supreme commander of the ar med forces and currently retains the posts of 
Prime Minister, Foreign Minister, Defence Minister, and Finance Minister. The Sultan also has the right to propose laws, and is the ratification and promulgation authority.
3 
2.3.  Various amendments were introduced to the Constitution in 2011. Since then, the Oman 
Council has the right to propose changes to laws, and parliamentarians have been enjoying immunity to freely express their opinions. New provisions were also introduced on finding a 
successor to the throne.  
2.4.  Headed by the Prime Minister, the Council of Ministers is entrusted with overseeing State 
interests, and laying down and implementing government policy. Cabinet resolutions are passed with the approval of the majority of those pres ent. The Cabinet also submits recommendations to 
the Sultan on economic, political, social, environm ental, and executive and administrative matters 
of concern to the Government, and proposes draft laws and changes for existing laws. 
2.5.  Under Article 60 of the Constitution, the ju diciary is an independent and separate body. The 
system comprises primary, appeal, and supreme courts. Within each level, courts adjudicate cases 
according to their specialization (Sharia or religious courts; criminal, administrative, and commercial courts). The commercial courts have jurisdiction over disputes between private sector 
parties and individuals. Decisions of government departments or authorities affecting international 
trade can be appealed at the Administrative Court. 
2.6.  Bills are prepared by the relevant ministries, and presented by the Cabinet to the 
Consultative and State Councils, and are then issued by the Sultan through a Royal or Sultani 
Decree. Once a bill is signed by the Sultan, it must be published in the Official Gazette  within two 
weeks of issuance; it enters into effect on th e date of publication unless otherwise prescribed.
4 The 
application of the Basic Statute of the State sh all not prejudice treaties and agreements the 
Sultanate has entered into with other countries, international institutions and organization.5 
Treaties and international agreements concluded and ratified by Oman have legal power in national courts. 
2.2  Trade policy formulation 
2.7.  Formulation of Oman's trade policy is the responsibility of the Ministry of Commerce and 
Industry (MOCI), in coordination with other minist ries. The private sector provides inputs to trade 
policy formulation through the Chamber of Commerce and Industry, which has 12 specialized 
committees covering a vast array of economic issues, including tourism, industry, construction, 
and labour. 
2.8.  The National Committee (NC), created in 2001, deals with all WTO-related matters. It acts 
under the chair of the MOCI. The NC comprises representatives from various ministries, the 
customs authority, and the private sector. It meets several times a year, depending on WTO 
                                               
1 Sultani Decree Nos. 101/96 and 99/2011. 
2 Articles 48 and 51 of the Constitution. 
3 Article 42 of the Constitution (Part four on the Head of State). 
4 Article 74 of the Constitution. 
5 Article 72 of the Basic Statute. WT/TPR/S/295/Rev.1 • Oman 
 
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  workload. Various government departments and ministries participate in its three sub-committees, 
which deal with market access issues, services, and TRIPS. Furthermore, a committee on GCC issues, which meets four times a year, also deals with WTO issues, but at the regional level. 
2.9.  Table 2.1 shows Oman's main trade and trade-related laws. Since its last TPR in 2008, Oman 
has adopted new legislation on intellectual property protection. 
Table 2.1 Main trade-related laws, 2013 
Legislation Issue 
Sultani Decree No. 67/2003, 28 September 2003 Implementation of GCC Common Customs 
Law, tariff, customs valuation and procedures, import prohibitions and restrictions 
Sultani Decree No. 39/2006, 26 April 2006 Implementation of the GCC Common Law on 
Anti-dumping, Countervailing Measures, and 
Safeguards 
Sultani Decree Nos. 45/2004, 3 May 2004, and 47/2004, 5 May 2004 Implementation of GCC Common Laws on 
Veterinary Quarantine and Plant Quarantine  
Sultani Decree No. 39/1976, 20 October 1976 Establishment of Directorate-General for 
Specification and Measurements  
Sultani Decree No. 36/2008, 24 March 2008 Government procurement 
Sultani Decree No. 102/1994, 16 October 1994 Foreign capital investment  
Sultani Decree No. 56/2002, 22 May 2002  Export processing zones 
Sultani Decree No. 63/1998, 19 September 1998 Ratification of the Paris and Berne 
Conventions  
Sultani Decree Nos. 65/2008, 4 May 2008, and 132/2008, 16 
August 2008 Copyright and related rights 
Sultani Decree No. 67/2008, 12 May 2008 Industrial property rights 
Sultani Decree No. 49/2009, 29 August 2009 Plant breeders' rights 
Sultani Decree No. 109/2000, 15 November 2000 Hallmarking scheme for precious metals 
Sultani Decree No. 102/94, 16 October 1994 Foreign investment 
Sultani Decree No. 81/2002, 28 August 2002 Consumer Protection 
Sultani Decree No. 26/2011, 28 February 2011 Establishment of the Public Authority for 
Consumer Protection 
Sultani Decree No. 52/2011, 27 March 2011  Establishment of the Public Authority for 
Investment Promotion and Exports 
Development  
 Source: Information provided by the Omani authorities. 
2.3  Economic and trade policy objectives 
2.10.  Oman's main economic goals, laid down in the Long-term Development Strategy (1996-
2020), are to support growth, diversify production  and exports away from oil, and create more 
employment opportunities for all its citizens. According to the Strategy, Oman would get only 19% of its GDP from oil and gas by 2020, be globally integrated, and boast an educated labour force. 
Medium ‐term policy goals are formalized in five ‐year‐plans. The eighth five-year development plan 
(2011-2015), issued under Sultani Decree No. 1/2011 , plans for the continuation of the production 
and export diversification exercise with the private sector taking a larger role. In addition to 
economic diversification, the plan seeks to ac hieve a balanced budget by lowering public 
expenditure and increasing public savings, achiev e real term growth of not less than 3%, boost 
productivity, and maintain low inflation rates. 
2.11.  The authorities indicate that a new five-year plan (2016-2020) as well as a new Long-term 
Development Strategy (Vision 2040) is under preparation. WT/TPR/S/295/Rev.1 • Oman 
 
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  2.4  Trade Agreements and Arrangements 
2.4.1  Multilateral agreements 2.12.  Oman became a Member of the WTO on 9 November 2000. It is a signatory to the WTO 
Information Technology Agreement (ITA) and an  observer to the Government Procurement 
Agreement. Oman's trade-related notifications to the WTO are presented in Table 2.2. 
Table 2.2 Selected notification s to the WTO, December 2013
 
WTO 
Agreement Description 
of 
requirement Periodicity Most recent notification Comment 
Agreement on Agriculture  
Articles 10 and 
18.2 Export 
subsidies Annual G/AG/N/OMN/10, 
6 June 2012  
G/AG/N/OMN/9, 
2 November 2011 
 No export subsidies for 
2011 
No export subsidies for 
2002 and 2004 to 2010 
 
Article 18.2 
DS:1 and DS:2 Domestic 
support Annual G/AG/N/OMN/11, 
6 July 2012; G/AG/N/OMN/8, 
19 October 2011; 
G/AG/N/OMN/7, 26 May 2009 
 List of DS measures for 
2011 
List of DS measures for 
2009-2010 
List of DS measures for 
2008 
Agreement on Customs Valuation 
Article 22.1 Laws and 
regulations Once G/VAL/N/1/OMN/2,  
8 September 2008 Implementation of the 
agreement 
 Checklist of 
issues Once G/VAL/N/2/OMN/1, 
8 September 2008 Answers by Oman 
Agreement on Anti-dumping  
Article 18.5 Laws and 
regulations Once, then 
changes G/ADP/N/1/OMN/2,  
6 October 2010 GCC common law on 
anti-dumping, 
countervailing measures 
and safeguards 
General Agreement on Tariffs and Trade 1994  
Article 
XXIV:7(a) Free-trade 
areas Once, then 
changes WT/REG259/N/1,  
2 February 2009 Free trade agreement 
with the United States, 
also notified under the 
GATS 
Agreement on Import Licensing Procedures  
Article 7.3 Import 
licensing Once, then 
changes G/LIC/N/3/OMN/6,  
30 January 2012 No import licence 
requirements 
Agreement on Rules of Origin 
Annex II, Article 
5.4 Rules of Origin Once, then 
changes G/RO/N/32, 30 April 2001 No non-preferential rules 
of origin 
Agreement on Subsidies and Countervailing Measures  
Article 32.6 Laws and 
regulations Once, then 
changes G/SCM/N/1/OMN/2,  
6 October 2010 GCC common law on 
anti-dumping, 
countervailing measures 
and safeguards 
Agreement on Safeguards  
Article 12.6 Laws and 
regulations Once, then 
changes G/SG/N/1/OMN/2,  
6 October 2010 GCC common law on 
anti-dumping, 
countervailing measures 
and safeguards WT/TPR/S/295/Rev.1 • Oman 
 
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  WTO 
Agreement Description 
of 
requirement Periodicity Most recent notification Comment 
Agreement on Sanitary and Phytosanitary Measures  
Article 7 Annex 
B Sanitary and 
phytosanitary 
measures Ad hoc 21 notifications since the 
last TPR: G/SPS/N/OMN/27 
to 47 Six emergency measures, 
15 draft technical 
regulations 
Agreement on Technical Barriers to Trade  
Article 2.9.2 Technical 
regulations  91 notifications since the 
last TPR: G/TBT/N/OMN/55 
to 146 Draft technical 
regulations 
Agreement on Trade-Related Aspects of Intellectual Property Rights  
Articles 63.2  Laws and 
regulations   IP/N/1/OMN/C/2 and 
IP/N/1/OMN/I/2, 
27 January 2011; 
IP/N/1/OMN/2  
26 January 2011 Laws and regulations 
under the TRIPS 
Agreement 
Agreement on Trade-Related Investment Measures  
Article 5.1 Measures not 
in conformity 
with the 
Agreement Once G/TRIMs/N/1/OMN/1, 
10 December 2000 No TRIMs maintained 
 
Source: WTO documents. 
2.13.  Oman grants at least most-favoured-nation (MFN) treatment to all its trading partners. It is 
a strong believer and advocate of the multilateral trading system. Oman takes part in the 
"recently-acceded members" (RAMs) Group and is a  M e m b e r  o f  t h e  W T O  A r a b  G r o u p .  I t  i s  a n  
active participant in the current round of multilateral trade negotiations and has particular interest in NAMA and services. The authorities believe that  they made extensive commitments during their 
WTO accession process and are calling for additional flexibilities to be granted to the RAMs in the 
DDA. It has suggested that Members could raise th e level of ambition by accepting commitments 
like those undertaken by RAMs. It has stressed that core WTO benefits, i.e. legal certainty, and transparent and fair rules of mutual benefit, shou ld be at the forefront of Members' thinking in 
moving the DDA to a conclusion. 
2.4.2  Regional and bilateral agreements 2.4.2.1  The Gulf Cooperation Council (GCC) 
2.14.  The GCC was created in May 1981 and co mprises Bahrain, Kuwait, Oman, Qatar, the 
Kingdom of Saudi Arabia, and the United Arab Emirates. Its main objectives are regional cooperation and integration in all economic, social, and cultural affairs. Its specific objectives are 
to achieve a common market, with equal treatment of GCC citizens (about 40 million), in each 
member country, in respect of freedom of moveme nt, work, residence, ownership of real estate, 
movement of capital, as well as financial and monetary coordination.
6 A free-trade area among 
GCC members was established in 1983. 
2.15.  The Unified Economic Agreement among the GCC countries was notified to GATT contracting 
parties on 15 August 1984.7 The GCC customs union was originally notified by Kuwait under the 
Enabling Clause. Following its accession to the WTO in December 2005, the Kingdom of Saudi 
Arabia notified the customs union under Article XXIV of the GATT8, but subsequently changed the 
notification to come under paragraph 4(a) of the Enabling Clause.9 On 6 October 2009, the GCC 
                                               
6 In December 2009, Bahrain, Kuwait, Qatar, and the Kingdom of Saudi Arabia also agreed to establish 
a monetary union. The date for introduction of a single currency is yet to be determined. Oman and the United Arab Emirates are not joining the monetary union. 
7 GATT document L/5676, 11 October 1984. 
8 WTO document WT/REG222/N/1, 20 November 2006. 
9 WTO documents WT/REG222/N/1/Corr.1 and WT/COMTD/N/25, 31 March 2008. WT/TPR/S/295/Rev.1 • Oman 
 
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  Agreement was re-notified by the Kingdom of Saud i-Arabia under Article XXIV:7(a) of the GATT 
1994.10 
2.16.  Since January 2003, the GCC states have operated a common external tariff (CET) of 0% 
and 5% for most products (section 3.2.4.1.)11, and a common law on customs procedures and 
valuation. On 1 January 2008, the members of the GCC also formed a common market for 
services. This last aspect of the GCC Agreement is yet to be notified to the WTO. As at November 2013, the GCC also had common legislation on contingency measures, veterinary 
quarantine, and plant quarantine. Under the GCC Agreement, each member state maintains its 
own list of restricted and prohibited items. 
2.17.  While all the members apply a common external tariff on most imports, certain differences 
remain (e.g. on alcohol products). In addition, customs checks between GCC members are 
maintained for security and other reasons (e.g. statistics, and to avoid piracy and commercial 
cheating). Prohibited goods may not circulate be tween members' territories; restricted products 
may transit the territory of members who restrict their import, with the appropriate 
documentation. 
2.18.  Allocation of customs revenues follows the pr inciple of final destination. Customs duties are 
collected at the GCC's first point of entry; in the case of transhipment to another GCC country 
collected duties are transferred. Full implementati on of the customs union is expected to take 
place by end 2015.
12 
2.19.  While two GCC members (Bahrain and Oman) have FTAs on an individual basis with the 
United States (section 2.4.2.3.), the GCC announced in November 2011 that all future agreements 
would be negotiated as a group. The GCC has concluded free-trade agreement negotiations with 
the European Free Trade Association (EFTA) states , and Singapore. Negotiations with a number of 
other countries are ongoing (November 2013) (section 2.4.2.5.). 
2.4.2.2  PAFTA 
2.20.  Under the Pan-Arab Free-Trade Area (PAFTA) Treaty13, in force since 1 January 1998, most 
trade barriers among its members were eliminated on 1 January 2005, with some products 
excluded from liberalization. Numerous implementation problems and non-tariff barriers are still 
reported, such as differing standards, lengthy bu reaucratic and administrative procedures at the 
borders, and transit fees. The principal entity re sponsible for implementing the programme is the 
Economic and Social Council of the League of Arab States. The PAFTA was notified to the WTO by 
the Kingdom of Saudi Arabia in 2006 under GATT Article XXIV.14 
2.4.2.3  Agreement with the United States 2.21.  A free-trade agreement between Oman and the United States, signed in January 2006, 
entered into force in January 2009.
15 The agreement covers trade in goods and services; it also 
has provisions on investment, intellectual property rights, e-commerce, labour, environment, and dispute settlement. It provides for tariff elimination in agricultural and non-agricultural goods over 
a maximum of ten years, although a large sh are of products is granted duty-free access 
immediately. Special provisions apply to trade in textile and apparel goods. 
                                               
10 WTO document WT/REG276/N/1/Rev.1, 17 November 2009. 
11 The exceptions to the CET relate to tobacco, pork , and alcohol prod ucts, which are either prohibited 
(including domestic production) or  subject to high rates of duty. 
12 Decision by the GCC Supreme Council at the end of 2010. 
13 The PAFTA members include the GCC countries plus Algeria, Egypt, Iraq, Jordan, Lebanon, Libyan 
Arab Jamahiriya, Morocco, Palestine, Sudan, Syrian Arab  Republic, Tunisia, and Yeme n. The Comoros, Djibouti, 
Mauritania, and Somalia are accession candidates. The agreement is sometimes referred to as GAFTA (General 
Arab Free Trade Agreement). 
14 WTO document WT/REG223/N/1, 20 November 2006. The text of the agreement has not yet been 
made available to the Secretariat. 
15 WTO documents WT/REG259/N/1 and S/C/N/472, 2 February 2009 . WT/TPR/S/295/Rev.1 • Oman 
 
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  2.4.2.4  Agreement with Singapore 
2.22.  A free-trade agreement between Singapore an d the member states of the GCC entered into 
force in September 2013. The agreement covers trade in goods and services, investment, rules of origin, standards, customs procedures, government procurement, electronic commerce, 
intellectual property, movement of natural persons and economic cooperation. The agreement has 
not yet been notified to the WTO.  
2.23.  With the agreement's entry into force, approximately 94% of all tariff lines of GCC members 
qualified for immediate duty-free treatment, while an  additional 2.7% of tariff lines will be duty 
free as of 2018. In services, both parties have committed to liberalize various sectors beyond their WTO commitments. The service sectors for which Singapore citizens, permanent residents, and companies incorporated in Singapore enjoy preferen tial access include professional service, e.g. 
legal, accounting, and engineering services; and bu siness services, e.g. construction, distribution 
and hospital services. 
2.4.2.5  Agreements not yet in force 
2.24.  EFTA member states and the member states of the GCC signed a free trade agreement in 
June 2009. However, the agreement has not entered into force (as at January 2014). 
2.25.  The GCC is negotiating free-trade agreements with Australia, China, India, Japan, the 
Republic of Korea,
 Mercosur, New Zealand, Pakistan, and Turkey. The authorities indicate that 
feasibility studies will be carried ou t before any new agreement is signed. 
2.4.3  Other preferential agreements 2.26.  Oman does not participate in the Glob al System of Trade Preferences (GSTP) among 
developing countries. Under the Generalized System of Preferences (GSP), Oman receives 
unilateral trade preferences from Australia, Canada, and Turkey. Oman was graduated from 
Japan's GSP scheme in 2012, and from the EU's GSP scheme in January 2014. 
2.5  Trade disputes and consultations 
2.5.1  Dispute settlement in the WTO 
2.27.  Oman has not been directly involved in any dispute under the WTO Dispute Settlement 
Mechanism, but has reserved its rights as third party in seven cases.
16 
2.5.2  Other 
2.28.  Oman has not been involved in any disputes under its regional and bilateral agreements. 
2.6  Investment regime 
2.29.  The authorities indicate that Oman's legislation on foreign investment is currently under 
revision. As at November 2013, the Commercia l Companies Law (Sultani Decree No. 4/1974) 
allowed both foreign and domestic investment in the form of general partnership, limited 
partnership, joint-venture, joint-stock company, limited-liability company, or holding company. Specific rules for foreign investment are laid down in the Foreign Capital Investment Law (Sultani 
Decree No. 102/94). Under the Law, all foreign investments require approval by the MOCI, and 
foreign investment is banned in companies with capital of RO 150,000 or less. Above this threshold, the Law allows foreign investors to own up to 49% of companies; this share can be 
increased to 65% by the Minister of Commerce an d Industry. In practice, foreign ownership is 
allowed up to 70% as per Oman's WTO commitments and implementing regulations, and up to 
100% in the free zones. 
2.30.  Subject to approval by the Cabinet of Ministers, upon recommendation from the MOCI, 
foreign ownership of 100% may be accepted in projects with total capital exceeding RO 500,000 
                                               
16 WTO document series DS431, DS432, DS433, DS434, DS435, DS440, and D453. WT/TPR/S/295/Rev.1 • Oman 
 
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  (US$1.3 million), provided the project contributes to the national economy.17 Projects are 
evaluated on a case-by-case basis. Land ownership by foreigners is generally prohibited in Oman, except in designated touristic areas where freehol d is allowed, and in the industrial estates, 
including Rusayl, Sohar, Raysut, Nizwa, Buraimi, and Sur.
18 The authorities indicate that 
long-term, project-based lease of land is the preferred solution of most investors. 
2.31.  Foreign investment is not allowed in real estate brokerage services; employment placement 
services; investigation and security services; tourist guide services; internal waterway transportation services; taxi transportation services; and small businesses, such as electric and 
electronic household appliances maintenance and repair, barbering, tailoring, laundry, ladies 
hairdressing, driving instruction services, typing, translation, small auto repair, calligraphy, photocopying, printing and publishing (includi ng newspapers and magazines), Hajj and Omra 
services, and upholstery services.
19 Pursuant to the Foreign Capital Investment Law, non-Omanis 
may only conduct cross-border business through co mpanies licensed and registered in Oman, or 
by virtue of special contracts issued by Sultani Decree. 
2.32.  Incentives available for domestic and foreign investors in Oman comprise: tariff exemptions 
on raw materials, machinery, and equipment imported for local production; exemption from 
income tax for five years, renewable for one further five–year period; and the possibility of soft 
loans from Oman Development Bank. Special investment incentives are also granted in Oman's three free zones (section 3.3.5). A one-stop shop , run by the Ministry of Commerce and Industry, 
has the objective of enabling investors to set up companies in Oman while minimizing paperwork, 
and saving costs and time. Article 12 of the Foreign Capital Investment Law provides that foreign investment projects cannot be expropriated or confiscated except in case of public interest, and against fair compensation. Oman does not have restrictions or reporting requirements on private capital movements into or out of the country. 
2.33.  The Public Authority for Investment Promotion and Export Development (PAIPED), 
established by Sultani Decree No. 52/2011, is responsible for promoting foreign direct investment in Oman.
20 To this end PAIPED also has 22 representations around the globe. Its main tasks 
include assisting investors in obtaining approval s, registering companies, facilitating business 
contacts, advising companies on incentives available, as well as helping firms market and promote their products.
21 Specific support for industrial FDI is available through the Public Establishment for 
Industrial Estates (PEIE) (section 4.4). 
2.34.  In 2012, Oman ranked 47th out of 184 countries in ease of doing business, 26th out of 
152 countries in economic freedom, and 61st out of 176 countries in the corruption perception 
index.22 
2.35.  There are no restrictions on investment  abroad by Omani nationals. Oman has signed 
33 bilateral investment treaties23 and 32 double taxation agreements with 32 countries.24 Oman is 
a member of the Multilateral Investment Guarantee Agency. 
                                               
17 As a general rule, an investment is considered as contributing to the national economy (economic 
development of Oman) if: it is located outside the capital area; transfers technology; applies a new technology; and contribu tes to improving existing infrastructure. 
18 Freehold is generally for 25 years;  for Integrated Tourism Complexes (ITC) and similar projects it is 
for 50 years. 
19 These prohibitions are generally laid down in sector-specific legislation. 
20 The Authority replaced the former Omani Centre for Investment Promotion and Export Development 
established in 1997, with the objective of promoting inward investment and the development of non-oil exports. 
21 Public Authority for In vestment Promotion and Export Development (2013). 
22 World Bank (2013); Fraser Institut e online information. Viewed at: 
http://www.freetheworld.com/2013/EFW2013-ch2-country-tables.pdf ; and Transparency International online 
information. Viewed at: http://www.transparency.org/country#OMN_DataResearch . 
23 Algeria; Austria; Belarus; Brunei Darussalam; Bu lgaria; China; Croatia; Egypt; Finland; France; 
Germany; India; Iran; Italy; Jordan ; Korea; Lebanon; Morocco; Netherla nds; Pakistan; Singapore; Sudan; 
Sweden; Switzerland; Syria; Tanzania; Tunisia; Turkey; Ukraine; United Kingdom; Uzbekistan; Viet Nam; and 
Yemen. 
24 Algeria; Azerbaijan; Belarus; Canada; China; Croa tia; Egypt; France; German y; India; Iran; Italy; 
Korea; Lebanon; Mauritius; Moldova; Morocco; Mozambique; Pakistan; Philippines; Russia; Seychelles; 
Singapore; South Africa; Sudan; Syria; Thailand; Tuni sia; Turkey; United Kingdom; Ukraine; and Yemen. 
Numerous other double taxation ag reements are under negotiation. WT/TPR/S/295/Rev.1 • Oman 
 
- 22 - 
 
  3  TRADE POLICIES AND PRACTICES BY MEASURE 
3.1  Introduction 3.1.  Oman's tariff is based on the GCC common ex ternal tariff, which consists of three rates: zero 
(11.1% of all lines), 5% (87.8%), and 100% (0.3%); 0.8% of Oman's tariff lines are not subject 
to GCC's common external tariff and carry a 100% duty. The average applied MFN tariff is 5.5%. 
All but 19 tariff lines are ad valorem . Oman does not apply other duties and charges on imports 
and does not levy VAT or sales tax. Oman has adopted the GCC Treaty provisions on contingency 
trade remedies, but has never taken any anti-d umping, countervailing or safeguard measures. 
3.2.  The documentation for all imported produc ts must be authenticated by the Consulate of 
Oman or representative, or any Arab Embassy in the country of origin. Import prohibitions and restrictions are maintained on a limited number of products, mainly for health, security, and moral 
reasons. Oman is harmonizing its regime on standards and technical regulations at the GCC level. 
3.3.  No export duties and taxes are applied. The Public Authority for Investment Promotion and 
Export Development (PAIPED) provides various export promotion and marketing measures to 
Omani enterprises. Oman does not grant any export  subsidies. The export of several species of 
fresh or frozen fish has been temporarily banned or limited. Oman has three free zones to promote 
exports and industrial development. 
3.4.  The Government of Oman continues to have a strong influence on the economy, mainly 
through the many state-owned companies. Privatization has basically come to a halt since Oman's last TPR. New legislation on public procurem ent was adopted in 2008. A Public Authority for 
Consumer Protection was established in 2011. Since its last TPR Oman has amended its legislation 
on intellectual property rights. 
3.2  Measures directly affecting imports 3.2.1  Procedures 
3.5.  All imports into Oman above RO 1,000 mu st be accompanied by: an accredited copy of 
commercial registration; a copy of the affiliation certificate to the Oman Chamber of Commerce and Industry (OCIC); a commercial invoice, a bill of lading or airway bill; the relevant certificate or 
permit for restricted imports (section 3.2.6); and a certificate of origin for preferential imports. 
Commercial invoices and certificates of origin must be authenticated by an Omani Consulate or representative (any Arab Embassy) in the country of origin before the goods are exported to Oman. If the documents are not certified, the goods may still be cleared after payment of a 
deposit of RO 20. The deposit is reimbursed if  the required documents are submitted within 
90 days.
1 
3.6.  Since 2003, Oman has been applying the GCC Common Customs Law, and its Rules of 
Implementation and Explanatory Notes, through Su ltani Decree 67/2003. Under the "single port of 
entry" principle, items imported into Oman or any other GCC State, and destined for another GCC market, are subject to customs duty only at the first point of entry into the GCC. 
3.7.  Since its last TPR in 2008, Oman has continued to improve the efficiency of its customs 
procedures. The authorities indicate that a contract was recently signed with a private company to further mainstream customs procedures and establish an electronic single window project. There are 27 customs offices in Oman. According to the authorities goods are normally cleared within 
24 hours. 
3.8.  Importers in Oman are not required to us e a commercial agent. Oman has notified the WTO 
that it has no laws or regulations on pre-shipment inspection.
2 Goods are randomly selected for 
inspection on the basis of a risk management syst em (e.g. type, description, and value of goods). 
On average, about 2% of all im ports are physically inspected. 
                                               
1 Royal Police online information. Viewed at: 
http://www.rop.gov.om/English/dg_customs_importing.asp . 
2 WTO document G/PSI/N/1/Add.10, 19 July 2004. WT/TPR/S/295/Rev.1 • Oman 
 
- 23 - 
 
  3.2.2  Customs valuation 
3.9.  Oman has notified that, through Sultani Decree 67/2003, it is implementing the WTO 
Customs Valuation Agreement (CVA) on the basis of the GCC Common Customs Law and its Rules of Implementation and Explanatory Notes.
3 The first basis for determining the value for customs 
purposes is the transaction value. If the transaction value cannot be determined, the customs 
value is to be calculated by proceeding through the basic methods set by the CVA. Oman has reserved its rights under Annex III, paragraph 3 (concerning reversal of sequential order of 
Articles 5 and 6), and paragraph 4 (to apply Article 5.2 whether or not the importer so requests).
4 
Tariffs are levied on the c.i.f. value of imports. 
3.10.  Oman replied to the Checklist of issues  in the Committee on Customs Valuation in 2008.5 
3.11.  To settle customs valuation and classification disputes, an operator may appeal to the 
Directorate General of Customs under the Royal Om an Police (ROP); then to the Inspector General 
of Police and Customs, also under the ROP; to the Minister of Finance; and lastly to the Omani Court of Arbitration. Between January 2008 an d June 2013, there were 269 disputes, mostly 
related to valuation. According to the authorit ies, between 80% and 90% of the disputes were 
decided in favor of the importer. 
3.2.3  Rules of origin 
3.12.  Oman has notified the WTO that it does not have rules of origin for non-preferential 
transactions.
6 
3.13.  Under the GCC customs union, products are generally considered as originating from the 
country where they are wholly obtained or wher e they underwent substantial transformation. For 
products imported from the Pan Arab Free-Trade Area (PAFTA), local value added of at least 40% 
is required in order to qualify for preferential treatment. 
3.14.  Under the trade agreement with the United States, local value added of at least 35% is 
necessary. The agreement stipulates specific rules of origin for textiles, including a "yarn forward 
requirement". 
3.2.4  Tariffs 
3.2.4.1  MFN applied tariffs 
3.15.  Oman's MFN tariff comprises 7,301 lines. Except for 19 tariff lines on tobacco products, 
which carry a mixed tariff7, all lines are ad valorem . There are no tariff quotas (Table 3.1). Oman's 
tariff is based on the GCC's common external tariff, which consists of three rates: zero (11.1% of 
all lines), 5% (87.8%), and mixed tariffs (0.3%) . However, Oman also applies a 100% tariff (0.8% 
of the lines) on imports of alcoholic beverages and pork and pork products (Chart 3.1).8 Duty-free 
items include agricultural raw materials and basic food products, medical and pharmaceutical 
products, and other products such as certai n newspapers, books and magazines, unwrought 
precious metals, vessels, and airplanes. 
                                               
3 WTO document G/VAL/N/1/OMN/2, 8 September 2008. 
4 WTO document WT/Let/368, 22 December 2000. 
5 WTO document G/VAL/N/2/OMN/1, 8 September 2008. 
6 WTO document G/RO/N/32, 30 April 2001. 
7 The authorities indicate that on these products only the ad valorem  part of 100% has been applied so 
far. 
8 Alcoholic beverages and pork products are "s pecial products" under the GCC Agreement; GCC 
members are allowed to prohibit the importation of thes e items or apply tariffs set at the national level. WT/TPR/S/295/Rev.1 • Oman 
 
- 24 - 
 
  Table 3.1 Structure of applied MFN tariffs in Oman, 2014 
(%) 
   Applied MFN tariffs Final bounda 
1. Bound tariff lines (% of all tariff lines) 100.0 100.0 
2. Simple average tariff rate 5.5 13.4 
  Agricultural products (W TO definition) 10.1 27.9 
  Non-agricultural products (WTO definition) 4.6 11.3 
  Agriculture, hunting,  forestry and fishin g (ISIC 1) 3.2 22.6 
  Mining and quarrying (ISIC 2) 4.9 14.8 
  Manufacturing (ISIC 3) 5.7 12.9 
3. Duty-free tariff lines (% of all tariff lines) 11.1 5.6 
4. Simple average rate of dutiable lines only 6.2 14.2 
5. Tariff quotas (% of all tariff lines) 0.0 0.0 
6. Non- ad valorem  tariffs (% of all tariff lines) 0.3 0.0 
7. Non-ad valorem  tariffs with no AVEs (% of all tariff lines) 0.3 0.0 
8. Domestic tariff peaks (% of all tariff lines)b 1.1 1.5 
9. International tariff peaks (% of all tariff lines)c 1.1 3.7 
10. Overall standard deviatio n of applied rates 10.1 17.8 
11. Nuisance applied rates (% of all tariff lines)d 0.0 0.1 
 
a Calculations for final bound rates are taken from the CTS database. b Domestic tariff peaks are defined as those exceed ing three times the overall simple average applied 
rate. 
c International tariff peaks are defined as those exceeding 15%. d Nuisance rates are those greater than zero, but less than or equal to 2%. 
 Note: The 2014 tariff is based on HS12 nomenclature co nsisting of 7,301 tariff lines (at 8-digit tariff line 
level). In case of non- ad valorem  tariffs, the ad valorem part is used for alternate rates. 
 Source: WTO Secretariat. 
Chart 3.1 Oman's applied MFN tariff distribution, 2014 
Duty-free rate
(11.1%) Duty rate of 5% 
(87.4 %)Duty rate of 100% 
(0.8%)
Mixed duty rate 
(0.3 %)
Prohibited (0.4%) (Share of total tariff lines)
 
Source: WTO Secretariat calculations, based on tariff information provided by the authorities. 
3.16.  Oman's overall average MFN applied tariff is 5.5%, the same as at the time of its last TPR, 
in 2008, although some 175 products have been su bject to tariff changes. The modal rate is 5%. 
On the basis of the WTO definition, tariffs av erage 10.1% in agriculture, and 4.6% on non-
agricultural products (Tables 3.2 and A3.1). Using ISIC (Revision 2) definition, the least 
tariff-protected sector is agriculture with 3.2%, followed by mining and quarrying (4.9%), and 
manufacturing (5.7%). 
 WT/TPR/S/295/Rev.1 • Oman 
 
- 25 - 
 
  Table 3.2 Summary of Oman's 2014 applied MFN tariff 
 Number 
of lines Average 
(%) Range 
(%) Standard 
deviation Duty free 
(%) 
Total 7,301 5.5 0-100 10.1 11.1 
HS 01-24 1,374 9.0 0-100 22.2 25.1 
HS 25-97 5,927 4.7 0-100 2.8 7.9 
By WTO category      
WTO agricultural products 1,195 10.1 0-100 23.9 22.3 
Animals and products thereof 157 14.7 0-100 32.1 40.1 
Dairy products 35 5.0 5-5 0.0 0.0 
Fruit, vegetables, and plants 358 6.4 0-100 16.2 25.4 
Coffee and tea 38 8.7 0-100 21.6 26.3 
Cereals and preparations 183 3.5 0-5 2.3 30.1 
Oils seeds, fats, oil and their products 101 10.6 0-100 22.9 4.0 
Sugars and confectionary 40 5.8 0-100 15.3 32.5 
Beverages, spirits and tobacco 84 45.7 0-100 47.1 1.2 
Cotton 5 5.0 5-5 0.0 0.0 
Other agricultural products, n.e.s. 194 5.7 0-100 12.1 15.5 
WTO non-agricultural products 6,106 4.6 0-100 2.6 8.9 
Fish and fishery products 265 3.5 0-5 2.3 29.4 
Minerals and metals 1,202 4.9 0-5 0.7 2.2 
Chemicals and phot ographic supplies 1,258 4.5 0-5 1.4 9.1 
Wood, pulp, paper and furniture 425 4.5 0-5 1.5 9.4 
Textiles 718 5.0 0-5 0.4 0.6 
Clothing 254 5.0 5-5 0.0 0.0 
Leather, rubber, footwear and travel 
goods 212 6.4 5-100 11.4 0.0 
Non-electric machinery 640 4.2 0-5 1.8 16.1 
Electric machinery 313 3.4 0-5 2.4 32.6 
Transport equipment 233 4.4 0-5 1.6 11.2 
Non-agricultural products, n.e.s. 551 4.6 0-5 1.4 8.9 
Petroleum 35 5.0 5-5 0.0 0.0 
By ISIC sector a      
ISIC 1 - Agriculture, hunting and fishing 505 3.2 0-100 10.1 53.7 
ISIC 2 - Mining and quarrying 123 4.9 0-5 0.8 2.4 
ISIC 3 - Manufacturing 6,672 5.7 0-100 10.2 8.0 
By stage of processing      
First stage of processing 939 4.1 0-100 8.1 30.1 
Semi-processed products 2,166 4.9 0-100 3.7 4.5 
Fully processe d products 4,196 6.1 0-100 12.4 10.2 
 
a International Standard Industrial  Classification (Rev.2). Electricity, gas, and water are excluded 
(1 tariff line). 
 Note: The 2014 tariff is based on HS12 nomenclature co nsisting of 7,301 tariff lines (at 8-digit tariff line 
level). 
 
Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.17.  On aggregate, Oman's tariff displays low positive escalation, from first-stage processed 
products, with an average tariff of 4.1%, to semi-finished goods, with an average rate of 4.9%, and fully processed products, on which tariffs average 6.1%. This escalation mainly stems from the lower average applied tariffs on agricultural raw materials. At a more disaggregate level, there 
are mixed results: in some industries (e.g. wood products, and non-metallic mineral products) 
tariffs are uniform from the first to the final stag e of processing (Chart 3.2); otherwise, tariff 
escalation is mixed (negative from the first to th e second stage, and then positive) in the food, WT/TPR/S/295/Rev.1 • Oman 
 
- 26 - 
 
  beverages, and tobacco industry, reflecting the high rates on tobacco and spirits. Escalation is 
negative in chemicals and plastics, and in the pape r, printing and publishing industries, and other 
manufacturing because of duty-free import s of pharmaceuticals and certain books. 
3.18.  Customs revenues fell sharply from 2008 to 2009, but have recovered steadily (Table 3.3). 
Chart 3.2 Tariff escalation by ma nufacturing, ISIC 2-digit, 2014 
(%) 
0.02.04.06.08.010.012.014.016.0
Food, 
beverages, 
and  
tobacco
Textiles, 
apparel
Wood 
products
Paper, 
printing, and 
publishing
Chemicals, 
plastics
Non-metallic 
mineral 
products
Basic metal 
products
Fabricated 
metal 
products
Other 
manufacturingNOT APPLICABLEManufacturingRaw materials Semi-processed Fully processedNOT APPLICABLEAll
 
Source: WTO Secretariat estimates, based on data provided by the authorities. 
Table 3.3 Customs revenue, 2008-12 
(RO million) 
 2008  2009  2010 2011 2012  
Revenue  216,657  156,893  172,378 174,318 219,310  
 
Source: Omani authorities. 
3.2.4.2  Tariff bindings 
3.19.  Upon its accession to the WTO, Oman bound 100% of its tariff at rates averaging 13.8% 
and ranging up to 200% (on animal products, and beverages and tobacco). Average bound rates are 28% on agricultural products and 11.6% on non-agricultural goods. 
3.2.4.3  Tariff preferences 
3.20.  Products from GCC members circulate free of duty across the customs union. With the 
exception of tobacco and alcohol products, imports originating from the other members of PAFTA 
enter Oman duty free. Products from Singapore and the United States receive preferential 
treatment (Table 3.4). WT/TPR/S/295/Rev.1 • Oman 
 
- 27 - 
 
  Table 3.4 Oman's applied preferential tariffs, 2014 
 Singapore USA MFN (memo) 
Average 
rate (%) Range (%)  Average 
rate (%) Range (%)  Average 
rate (%) Range (%)  
Total 1.2 0-100 1.0 0-100 5.5 0-100 
HS 01-24 5.3 0-100 4.7 0-100 9.0 0-100 
HS 25-97 0.3 0-100 0.1 0-100 4.7 0-100 
WTO Agriculture 5.6 0-100 5.5 0-100 10.1 0-100 
WTO Non-agriculture 0.4 0-100 0.1 0-100 4.6 0-100 
 
Note: The 2014 tariff is based on HS12 nomenclature co nsisting of 7,301 tariff lines (at 8-digit tariff line 
level). In case of non- ad valorem  tariffs, the ad valorem  part is used for alternate rates. 
 Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.2.4.4  Tariff exemptions and concessions 
3.21.  Section VIII of the Common Customs Law of  GCC States specifies tariff exemptions and 
concessions. Duty-free imports are allowed for the armed forces, the police, and charity 
institutions. Additional exemptions and concessions are specific to each GCC member and may 
therefore differ from one State to another. Effo rts to harmonize the exemptions and concessions 
regimes at the GCC level are ongoing. Oman grants tariff exemptions on raw materials, machinery, and equipment imported for local production under the Local and GCC Industries Laws. 
In addition, duty concessions may be granted selectively to certain industries or companies on 
imports necessary for their operational use. According to the authorities, the value of duties forgone on private sector mports amounted to RO 1,214,392 in 2012. 
3.2.5  Other charges affecting imports 
3.22.  Oman bound other duties and taxes at zero. It does not apply other duties and taxes on 
imports and does not levy VAT or sales tax. 
3.2.6  Import prohibitions, restrictions, and licensing 
3.23.  Under the GCC Common Customs Law, each GCC State determines its own list of prohibited 
or restricted products, although members are developing a common list. Imports that are prohibited in some GCC member states and permitted in others must not transit through the 
states in which they are prohibited. 
3.24.  Oman operates import prohibitions for reasons of human and animal health, public morals, 
environment, and security. They cover, inter alia , narcotics, weapons, and certain media products 
(Table 3.5). Oman is a signatory to the Basel Convention on Hazardous Wastes, the Rotterdam 
Convention on Trade in Hazardous Chemical s, the Montreal Protocol, and CITES.  
Table 3.5 Prohibited imports, January 2014 
HS code Product description Justification Institution 
01066910 Camels Preservation of Omani camel 
breed (camels entering for race purposes excepted) Ministry of Agriculture 
06022010 Date seedlings Protection from agricultural pests 
(i.e. dates red mite) Ministry of Agriculture 
19011000 Infant milk Health reasons Ministry of Health  
65059060 Omani Kumma and other products 
carrying the Royal emblem, the 
State emblem, or a picture of the 
Sultan Public morals Royal court  WT/TPR/S/295/Rev.1 • Oman 
 
- 28 - 
 
  HS code Product description Justification Institution 
95030000 Ornaments and toys containing 
inflammable liquids Health reasons MOCI 
.. Any product carrying the name of 
God, Koranic verses or any 
religious expression Public morals MOCI 
ex080290 Betelnuts Health reasons MOCI 
.. Used and retreated tyres Safety reasons DG on Specification 
and Measurements 
.. Weapons, and fireworks and 
explosives Security reasons MOCI and Royal Oman 
Police 
.. Toy arms and other devices the 
Inspector General of Customs 
deems easily transformable into 
fatal arms Health reasons MOCI and Royal Oman 
Police 
.. Vehicles with steering wheels 
removed from the right to the left 
side Safety reasons Royal Oman Police 
.. Raw organic and natural fertilizers Health reasons Ministry of Agriculture 
and Fisheries  
.. Any drugs or substances declared 
harmful by the International Conference on Opium and Drugs Health reasons Ministry of Health 
.. Any newspaper, pa mphlet, notice, 
book or photography containing 
materials meant to arouse 
violence against the Government 
and against moral and public 
principles Public morals Royal Oman Police 
 
.. Not available. 
 
Source: Information provided by the authorities.  
3.25.  Oman notified the WTO Committee on Import  Licensing Procedures that it implemented the 
WTO Agreement on Import Licensing Procedures through Ministerial Decision 71/2000.9 Oman also 
notified that it maintains no import licence requirements.10 Most import restrictions maintained by 
Oman are on safety, health, religious or moral grounds, and apply to, inter alia , alcohol products 
and organic fertilizers (Table 3.6). Goods subject to these restrictions must be accompanied by certificates from the relevant authorities. 
Table 3.6 Restricted imports, 2013 
HS code Product description Justification Institution 
12110000 Herbal products imported from 
Indonesia May contain harmful substances, 
such as phynel biltason Ministry of Health 
2203 and 
2208 Beer and other alcohol products:  
may only be imported by 
registered importers Public morals Royal Oman Police 
(DG Customs) 
30020000 Serums, genetically modified 
immune products, vaccines Health reasons Ministry of Health 
31010000 Organic fertilizers, mixed or 
chemically treated Could contain pests or snake eggs Ministry of Agriculture 
and Fisheries 
35030010 Animal gelatinous gel Health reasons  Ministry of Agriculture 
and Fisheries 
580790000 Chevrons and military decorations Security reasons Royal Oman Police 
(DG Customs) 
61010000 Military uniforms and suits Security reasons Royal Oman Police 
(DG Customs) 
                                               
9 WTO document G/LIC/N/1/OMN/1, 20 February 2001. 
10 WTO document G/LIC/N/3/OMN/6, 30 January 2012. WT/TPR/S/295/Rev.1 • Oman 
 
- 29 - 
 
  HS code Product description Justification Institution 
65037000 Remote controlled aircraft Security reasons Royal Oman Police 
(DG Customs) 
90220000 X-Ray (alpha/beta/gamma) 
instruments even if for medical and veterinary purposes Health reasons Ministry of 
Environment 
90221990 Other sources of rays Environment protection  Ministry of 
Environment 
95081000 Moving circus animals Health reasons Ministry of Agriculture 
and Fisheries  
.. Fishing boats Security reasons Ministry of Agriculture 
and Fisheries  
.. Food products containing alcohol, 
pork, lard, and their derivatives Public morals Royal Oman Police 
(DG Customs) 
.. Radio transmitting and receiving 
sets and wireless telegraph 
devices Security reasons Telecommunications 
Regulatory Authority 
 .. Not available.  Source: Information provided by the authorities. 
3.26.  Food, plant, and animal imports that are re stricted for health reasons must be accompanied 
by sanitary and/or phytosanitary certificates from  the exporting country. Imports of food products 
must be accompanied by a certificate declarin g them to be free of radiation and dioxin 
(section (SPS) below). In addition, pharmaceutical products must be imported directly from manufacturers with research departments, and the products must be licensed in the country of 
manufacture and in at least two GCC countries other than Oman, one of which must be the 
Kingdom of Saudi Arabia.  
3.2.7  Contingency measures 3.27.  Oman has never taken any anti-dumping, co untervailing or safeguard measures. It adopted 
the GCC Treaty, provisions on contingency trade remedies through Sultani Decree No. 39/2006.
11 
However, no implementing regulations had been adopted by Oman as at November 2013. 
3.2.8  Other measures 
3.28.  Oman does not apply any sanctions othe r than those adopted by the United Nations 
Security Council. No official countertrade or offsetting arrangements, or agreements designed to influence the quantity or value of goods and services imported by Oman are currently in force. No 
agreements have been concluded with foreign governments or foreign firms to restrict exports to 
Oman. Oman does not maintain any compulsory reserve stocks, and has never taken measures for balance-of-payment purposes. Oman has not noti fied any trade-related investment measures 
(TRIMs) to the WTO. According to the authorities, Oman does not apply local-content 
requirements. 
3.3  Measures directly affecting exports 3.3.1  Procedures 
3.29.  Like imports, exports may only be ca rried out by companies or individuals who are 
registered with the Commercial Registration Department of the MOCI. Documents required for exports include the commercial invoice. Additional documentation may be required by the 
Directorate General of Customs for exports of products that are subject to permits from the 
relevant ministries. 
                                               
11 WTO documents G/ADP/N/1/OMN/2, G/SCM/N/1/OMN/2, and G/SG/N/1/OMN/2, 6 October 2010. WT/TPR/S/295/Rev.1 • Oman 
 
- 30 - 
 
  3.3.2  Export taxes, charges and levies 
3.30.  According to the authorities, Oman does not apply any export duties and taxes. 3.3.3  Export prohibitions, restrictions, and licensing 3.31.  Oman prohibits exports of antiques, ancient manuscripts, and Maria Theresa Thalers 
(historic rials). Export restrictions apply to date seedlings
12, and to  three species of fish (lobster, 
abalone, and shark) during the breeding and reproduction seasons when fishing is not allowed (section 4.2.2).
13 In addition, export permits are needed for locally mined or quarried products 
(section 4.3.1). 
3.32.  Oman has repeatedly banned or restricted the export of various species of fresh or frozen 
fish. From 1 June to 30 September 2012, from 1 July to 30 September 2013, and from 15 December 2013 to 15 February 2014, exportation of various species of fish, including tuna and 
king fish, was prohibited. Furthermore, during th ese periods the export of other fish species, 
including mullet and emperor fish, was limited to 50% of the quantity available; export licences 
were required. The authorities indicate that the limits on fishery exports were imposed due to a 
decrease in the volume of catch and to help maintain stocks for sale in the local market. 
3.3.4  Export subsidies 3.33.  Oman has notified the WTO that it does  not grant or maintain any subsidy within the 
meaning of the Agreement on Subsidies and Countervailing Measures, or any subsidy that 
operates directly or indirectly to increase exports from or reduce imports into its territory within the meaning of Article XVI:1 of GATT 1994.
14 
3.34.  Under GCC regulations, duty refunds are allowed under Article 16 of the Executive 
Supplementary Notes to the GCC Customs Law. It permits exporters to recover the duty paid on 
their imported products once the product is re-exported from Oman. The qualifying conditions include: that the exporter is also the original importer of the product; that the original c.i.f. value 
of the re-exported goods is not less than RO 5, 000; that the goods are re-exported within one 
year of payment of the import duty, in the same condition as when they were imported; and that 
the exports are not restricted under Omani Law, unless prior permission is obtained from the 
relevant authority. Proof is required that the g oods being exported are identical to the goods that 
were imported. 
3.35.  Duty concessions are granted under  Oman's re-export or transit regimes.
15 Importers using 
the import for re-export regime must make a deposit or provide a bank guarantee in lieu of the 
payable duty; the guarantee is refunded on proof of re-export. Goods that can be re-exported are: 
(i) imports not withdrawn from customs warehouses (at air and sea customs offices only); (ii) imports to be exported that have been granted a temporary release, for up to six months, 
against a bank or cash guarantee; (iii) imports under the temporary entry scheme to be re-
exported; and (iv) goods put in warehouses. If th e goods are sold in Oman instead of being re-
exported, the appropriate duties are levied.
16 
3.3.5  Free zones 
3.36.  Oman has three free zones: Al Mazuna free zone (AMFZ), inaugurated on 
24 November 1999; Salalah free zone (SFZ), established under Sultani Decree No. 62/2006; and 
                                               
12 Importation and exportation of date se edlings are subject to risk analysis. 
13 Lobster, abalone, and shark are in danger of over-exploitation in Omani waters. Permission to export 
these species during the restricted period may be ob tained from the Ministry of Fisheries, provided the 
exporter is a registered Omani fish-trading compan y, and holds a licence from the competent authority. 
14 WTO document G/SCM/N/123/OMN, 8 March 2005. 
15 Merchandise received on a "through-bill-of-lading", for a destination outside Oman and dispatched 
overland, is cleared on a "transit bill". A deposit or  guarantee is required by the Directorate General of 
Customs, and is refunded on proof of exit of the goods.  If the consignment is dispatched by sea, directly from 
the port (ship-shore-ship or ship-to-ship), the goods are cleared on a transhipment bill. 
16 Royal Police online information. Viewed at:  
http://www.rop.gov.om/english/dg_customs_rexporting.asp . WT/TPR/S/295/Rev.1 • Oman 
 
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  Sohar free zone, established by Sultani Decree No. 123/2010.17 Under the Free Zones Law and its 
rules and regulations18, the incentives provided include: a lease for 30 years (renewable for 
another 30 years); 100% foreign ownership; duty-free imports; no minimum capital investment requirement; no taxes on profits or dividends for 30 years; no tax on personal income; less strict 
Omanization requirements (10% instead of the st andard level of 30% of Omani employment); and 
expeditious customs procedures. Bonded warehouses may be used for storage, provided certain customs procedures are fulfilled. Each free zone also has its own customs office and a dedicated 
one-stop shop to help with the required permits and approvals. 
3.37.  According to the authorities, no distinction is made between locally and foreign-owned 
companies in respect of access to the free zones or bonded warehouses. The relevant customs duties must be paid on sales of products from the free zones on the GCC market (including Oman). 
Up to 30% of free-zone production may be sold on the domestic market, i.e. at least 70% must be 
exported. Consolidated figures on production, employment or exports of Oman's free zones are not available. 
3.38.  The SFZ issues five types of licences: (i) general trading licences allow holders to import, 
export, distribute, and store all items as provid ed for by the free-zone rules and regulations; 
(ii) trading licences permit holders to import, export, distribute, and store items specified on the 
licence; (iii) industrial licences allow holders to import raw materials, carry out the manufacture of 
specified products, and export the finished product;  (iv) service licences permit holders to carry 
out the services specified in the licence, within the free zone
19; and (v) national licences are 
designed for manufacturing companies with at least 51% GCC ownership or shareholding, and 
minimum value-added of 40%.20 Goods produced by companies that meet both the 51% GCC 
ownership and 40% value-added criteria are consid ered as Omani; they are not subject to the 
30% limitation, on their sales on the domestic market, and these are not treated as imports. In all 
cases, sales in Oman must be carried out throug h a distributor or company based in Oman that 
holds a valid trade licence with the same business activity. 
3.3.6  Export finance, insurance and guarantees 
3.39.  The fully government-funded Export Cred it Guarantee Agency of Oman (ECGA S.O.A.C.) 
promotes companies based in Oman, regardless of their ownership, mainly through the following programmes: the Export Credit Insurance (ECI), Pre-shipment Credit Guarantee (PCG), Post-shipment Financing (PF), and Domestic Cred it Insurance (DCI). The ECGA also advises 
exporters on credit worthiness of overseas buye rs, and guides the exporters on their credit 
collection and recovery of bad debts. The ECGA's services are available to Oman-based exporters 
of any size, operating in any industrial or service sector. 
3.40.  The ECI covers export sales made on credit terms of 180 days or less. It provides protection 
of up to 80% against commercial risk and up to 85% against non-commercial risk. In 2012, export credits covered by this programme totalled RO 332.8 million, up from RO 236.7 million in 2007. 
3.41.  The PCG is mainly aimed at small-sized expo rters. It issues pre-shipment credit guarantees 
to commercial banks on behalf of exporters with insured credit in order to assist them in obtaining pre-shipment financing facilities to purchase raw materials, process/manufacture, and pack goods to be exported. However, the authorities indicate  that no PCG was provided in 2012 and the first 
half of 2013. 
3.42.  Under the PF, commercial banks grant post-shipment advances at a reduced interest rate of 
7% maximum per year to exporters for up to 180 days.
21 The PCG and the PF are available only to 
ECI holders. The DCI is available to exporters with insured credit; it provides additional protection 
                                               
17 Another special zone was established in al-Duqm in 2011. However, as at November 2013 the 
incentives available in this zone had not been decided. 
18 Sultani Decree No. 56/2002. 
19 The type of service must conform to the parent company's licence issued by the economic department 
or municipality of the re levant region in Oman. 
20 National licences allow the holder the same status as a local GCC company inside Oman. 
21 Exporters are required to meet a value-added re quirement of at least 40%  for exports to GCC and 
PAFTA countries, and 25% for exports to other countries. WT/TPR/S/295/Rev.1 • Oman 
 
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  against protracted default and insolvency of dome stic buyers, and to ease exporters' cash-flow 
constraints and liquidity problems.22 
3.3.7  Export promotion and marketing assistance 3.43.  As part of its export development strategy for non-oil products, the Public Authority for 
Investment Promotion and Export Development (P AIPED) provides various support measures to 
Omani enterprises. This includes the organization of fairs, the participation in trade missions, the organization of export-related workshops and se minars for Omani companies, and the publication 
of sectoral and country studies for target markets. In 2012, for example, PAIPED and the 
International Trade Centre jointly published a results-based guide to exporting specifically for SMEs.
23 In addition, PAIPED maintains a global network of 22 representatives who provide market 
intelligence and trade information. PAIPED has also formed an Export Development Working Group 
whose members comprise private and public sector organizations. 
3.4  Measures affecting production and trade 3.4.1  Incentives 
3.44.  Oman Development Bank (ODB), 100% government-owned, is Oman's main financial 
development institution, providing soft loans to Omani-owned SMEs
24, and seasonal agricultural 
loans. The maximum loan is RO 1 million, for up to  ten years. ODB charges a fixed interest rate of 
9% per year (6% is paid by the Government and 3% by the borrower), with flexible grace periods 
and repayment terms (up to ten years). In 2012, 4,855 projects were approved with a total loan value of RO 42 million. ODB also manages the Agriculture and Fisheries Development Fund and is responsible for the disbursement and collection of SANAD Fund loans.
25 
3.45.  The Public Authority for the Development of Small and Medium Enterprises (PASMED) was 
established through Royal Decree No. 36/2013 in June 2013. PASMED is a subsidiary of the Ministry of Commerce and Industry and, with its annual budget of RO 7 million, should consolidate 
the Government's efforts to support SMEs. Its aim is to achieve overall development of SMEs, to 
strengthen their role in providing employment opportunities, and assisting SMEs in diversifying their product portfolio. To this end, PASMED provides various financial and technical consultancy 
services. 
3.46.  Various investment incentives are in place for foreign and domestic investors, including tax 
exemptions and subsidized electricity, water, natural gas, and land use (section 2.6). 
3.4.2  Standards and other technical requirements 
3.4.2.1  Standards, metrology,  testing, and certification 
3.47.  The National Enquiry Point and Informatio n Centre (NEPIC), under the Directorate General 
for Standards and Metrology (DGSM) of the MOCI, is Oman's national enquiry point.
26 The DGSM is 
responsible for standardization, metrology, te sting, quality control and quality assurance, 
conformity assessment and certification, and accreditation activities.27 Oman accepted the TBT 
Code of Good Practice on 18 December 2000.28 Between April 2008 and December 2013, Oman 
made 110 notifications to the WTO's TBT Committee. No specific trade concerns have been raised 
about Oman's TBT measures. 
                                               
22 The DCI is considered as an extension of ECI be cause the benefits for expo rters apply to domestic 
sales, as it provides protection against risks of non- payment from domestic buyers against goods supplied on 
credit. 
23 ITC/PAIPED (2012). 
24 SMEs are defined as companies with less than 100 workers and annual sales not exceeding 
RO 1.5 million. 
25 The SANAD Fund supports work-seekers by fina ncing self-employment projects (Ministry of 
Information online information. Viewed at: http://www.omanet.om/english/misc/omanise2.asp ). 
26 WTO document G/TBT/ENQ/38, 30 May 2011. 
27 The DGSM was established under Sultani Decree No. 39/1976; its duties and functions were defined 
by Sultani Decree No. 1/1978. 
28 WTO document G/TBT/CS/2/Rev.12, 17 February 2006. WT/TPR/S/295/Rev.1 • Oman 
 
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  3.48.  Oman is harmonizing its technical regulations and standards at the GCC level. GCC-wide 
standards may be proposed by any member co untry, and are processed through one of the 
12 technical committees of the Gulf Standards Organization (GSO)29, which is based in Riyadh. The 
proposal requires support from at least five member countries in order to be included in the GSO 
work programme. For technical regulations, unanimi ty is required. Once approved, GSO standards 
are circulated to all GCC member States for ad option. In general, GCC and Omani standards are 
based on international standards. 
3.49.  According to the authorities, Oman deve lops technical regulations and standards at the 
national level only if there is a pressing need. All standards and most technical regulations are processed by the DGSM; any proposed technical regu lation or standard is examined by one of the 
seven technical committees under the DGSM
30, which has nine months to approve, finalize, and 
adopt it. All draft standards and technical regulations are made available for public comments for 
at least 60 days31, before they are adopted. A Ministerial Decision is required for a standard to 
become compulsory (technical regulation). Technical regulations are published in the 
Official Gazette.  Technical regulations and standards normally enter into effect six months after 
their publication, unless an emergency situation requires this period to be reduced. 
3.50.  As of November 2013, Oman had 10,012 standards in place, of which 10,000 based on GCC 
standards as formulated by GSO; 1,838 were ma ndatory standards. Twelve standards are purely 
national standards, covering products such as bread, traditional daggers, unbottled water, or LPG cylinders. All mandatory standards in Oman apply equally to locally produced and imported products. Mandatory standards apply mainly on food products, construction material, toys, 
cosmetics, and motor vehicles. Compliance of imported goods is verified by the customs 
authorities. Non-food products are allowed automatic entry to Oman on the basis of a 
Manufacturer's Declaration of Conformity Assessm ent Certificate, supported by a test report 
verified by the DGSM; in parallel, some samples are collected unless a mutual recognition 
agreement is in place. Imported products that are not covered by certificates are released temporarily and their samples tested. Oman has concluded mutual recognition agreements with 
Bahrain, Egypt, Iran, Iraq, Jordan, Qatar, Syria,  Tunisia, Turkey, the United Arab Emirates, and 
Yemen. 
3.51.  Oman is a member of the Arab Centre for Standardization and Metrology in the Arab 
Organization for Industrial Development and Mini ng (AIDMO), the International Organization for 
Standardization (ISO), and the International Organization of Legal Metrology (OIML). 
3.4.2.2  Sanitary and phytosanitary measures 3.52.  The NEPIC is the national enquiry point under the WTO SPS Agreement.
32 The Directorate 
General of Animal Wealth (DGAW) and the Directorate General of Agricultural Development 
(DGAD), under the Ministry of Agriculture and Fisheries (MAOF), are the authorities on SPS matters, including food safety, and plant and animal health. No specific trade concerns have been 
raised about Oman's SPS measures. 
3.53.  Since 2004, Oman has been applying the GCC Laws on Veterinary Quarantine and Plant 
Quarantine.
33 Imports, exports, and domestic producti on of plants and animals are subject to 
inspection by the quarantine section of the MOAF, which also examines and issues SPS certificates 
for all agricultural products prior to their export. Phytosanitary certificates and prior permission 
from DGAD are required for imports of agricultural  seeds, plants, plant parts, and plant products. 
3.54.  A health certificate and prior permission from the DGAW are required to import live animals 
from all countries, including GCC countries. Health certificates are required for all birds; cats and 
                                               
29 Membership of the GSO includes all GCC countries and Yemen. 
30 These are: Omani Codex Commit tee for Food; Technical Committe e for Building Materials and 
Construction; Technical Committee for Oil and Gas; Technical Committee for Mechanical and Metallic Products; Technical Committee for Electrical and Electronic Prod ucts; Technical Committee for Chemical Products and 
Textiles; and Technical Committee for Metrology. 
31 In case of urgency, this period may be reduced. 
32 WTO document G/SPS/ENQ/26, 11 March 2011. 
33 Sultani Decree Nos. 45/2004 and 47/2004. The Regulati ons of the Plant Quarantine Law were issued 
through Ministerial Decision No. 32/2006. WT/TPR/S/295/Rev.1 • Oman 
 
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  dogs may be imported from all countries, but must be accompanied by a health certificate from 
the competent authority stating that the animal is free from rabies. 
3.55.  Imports of foodstuffs of animal origin, including milk and milk products, are inspected by 
the DGAW to ensure that they are free from contaminants, and must be accompanied by a 
certificate declaring them free of radiation and di oxin. Municipal officials are responsible for the 
inspection of domestic products. All consignments that are imported for the first time are analysed before release. Results are assessed against GCC and Codex Alimentarius standards to ensure that 
imported food items are safe for human consumption. Unfit foodstuffs are rejected at the port of 
entry; they are either destroyed or returned to the country of origin (the decision is left to the importer). 
3.56.  Oman has made 21 SPS notifications since January 2008, of which six concern emergency 
measures.
34 All SPS measures are published in the Official Gazette  and the website of the Ministry 
of Commerce and Industry. 
3.57.  Oman is a member of the World Organization for Animal Health (OIE), the International 
Plant Protection Convention (IPPC), and Codex Alimentarius.35 
3.4.2.3  Marking, labelling, and packaging requirements 3.58.  Labels must be in Arabic or Arabic and English although a small number of products with 
labels only in English may be approved, on a case-by-case basis, for marketing test purposes. 
Food labels must contain product names, production  and expiry dates, country of origin, name and 
address of the manufacturer, net contents in me tric units, list of ingredients and additives in 
descending order of importance, lot identification, and instructions for storage and use (where 
applicable).
36 
3.59.  For meat and poultry products, Oman requires slaughtering according to Islamic halal 
procedures. Packaged fresh or frozen meat and poul try must also carry the following information in 
Arabic: country of origin; production (slaughtering or freezing) and expiry dates; shelf life of the 
product; metric net weight; and product identification. Pre-packaged processed meat and poultry must be accompanied by production and expiry dates as well as the net weight of the product. 
3.60.  The Telecommunications Regulatory Authority (TRA) issued labelling guidelines for 
telecommunication equipment in June 2010. Dealers of such equipment must register with the TRA. The label must contain the approval number  and the dealer number. Imported goods may be 
labelled after customs clearance, but before entering the Omani market. 
3.61.  All precious metals, jewellery, and gemstones, whether imported or locally produced, must 
be hallmarked under Sultani Decree No. 109/2000. The gold hallmarking scheme is operated by the DGSM's precious metal assaying laboratory. 
3.62.  In August 2011, the GSO adopted labelling requirements for tobacco products, introducing 
mandatory warnings on cigarette packages. Th ese rules were taken up by Oman, through 
Ministerial Decree No. 12/2012, and will enter into force in March 2013. GSO standard 223/2013 
establishes that breast milk substitutes bear labe ls indicating the sources of the protein, and a 
statement expressing the superiority of breast feeding. 
3.4.3  Government procurement 3.63.  The main legal instruments relating to government procurement are the Tender Law 
(Sultani Decree No. 36/2008, repealing Sultani Decree No. 64/1984) with its Regulations and the 
Unified Rules Granting Preferences in Government Purchases to National Products and Products of GCC Origin. Tendering is required for all purcha ses by ministries, government departments or 
                                               
34 WTO documents G/SPS/N/OMN/27-47, January 2008–October 2013. 
35 WTO document G/SPS/GEN/49/Rev.8, 9 October 2007. 
36 GCC Technical Regulation No. 9 of 1995. WT/TPR/S/295/Rev.1 • Oman 
 
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  agencies, and fully-state-owned companies37, with the following exceptions: (i) purchases by the 
Royal Court, Royal Oman Police, Ministry of Defence and Defence Forces; (ii) emergency situations for up to RO 10,000, subject to approval by the Chair of the procurement unit in the Ministry in 
charge; and (iii) extreme cases (force majeure) fo r up to RO 25,000, subject to approval by the 
relevant Minister. 
3.64.  Government procurement is supervised by a high-level Tender Board (TB), an independent 
authority not attached to any ministry. Its members are appointed through Royal Decree. The TB 
announces, processes, and awards all contracts over RO 1 million; it is assisted by various tender 
committees. Contracts for government purchases of up to RO 1 million are announced, examined, and awarded by internal tender committees within ministries. However, they must inform the TB in advance. 
3.65.  Under the Law, public tender is the main  method for procurement of goods and services. 
For specific circumstances, there are four other me thods: (1) restricted tender, (2) direct award; 
(3) the concept of Mumarasa ; and (4) the new concept of Musabakah . Restricted tendering applies 
to tenders of a special nature with pre-qualified bidders. Direct awards are allowed in four 
situations: (1) special cases (not specified), (2) when a contract is awarded to another government unit, organization or company, (3) if the value of the contract does not exceed 
RO 10,000, or (4) in the case of urgency, if the value of the contract does not exceed RO 25,000. 
The principle behind a Mumarasa  is that of a negotiated contract, which is allowed in special 
circumstances. Under the principle of Musabakah , the procuring entity will ask bidders, through a 
public announcement or a direct invitation, to submit their studies or designs, and choose a winner 
from the pool of entries. Unlike the direct award, contracts of any value can be procured through a 
Musabakah . 
3.66.  In general, tender notices for purchases of at least RO 500,000 are published in the TB's 
website
38, well-spread local newspapers, and in the Official Gazette . Tender opportunities are 
generally published in Arabic and English. Bidders must reside in Oman or have a local agent named in the bid. They are allowed to be present at the opening of bids, or may view the process 
broadcast live on the TB's website. Contract award notices are published online. Successful bidders 
are required to provide a performance bond (5% of the value of the contract) as a guarantee. 
Successful international bidders are required to enrol in the Commercial Registration Department of the MOCI and become members of the OCCI  w i t h i n  3 0  d a y s  o f  a w a r d  o f  t h e  c o n t r a c t .  
Unsuccessful bidders are not informed; they may appeal to the TB, and ultimately to the 
administrative courts. The authorities indicate  that in 2012 two decisions of the TB were 
challenged. 
3.67.  Sultani Decree No. 36/2008 and the Unified Rules provide for price preferences of 10% for 
products from Omani SMEs. An extension of this preference to SMEs from other GCC countries is 
currently under consideration. The authorities indicate that, in practice, a 5% preference is already 
applied. 
3.68.  The TB awarded 259 tenders in 2012, with a to tal value of RO 1.5 billion, mostly related to 
the construction of schools, health centres, medical care, electricity and water infrastructure, pavements, and landscapes. 
3.69.  Oman is an observer to the WTO Plurilateral Agreement on Government Procurement. 
3.4.4  Intellectual property rights 3.4.4.1  Overview 
3.70.  The MOCI, through its Department of Intellectual Property, is responsible for policy 
formulation and implementation in respect of pa tents, copyrights and related rights, and trade 
marks. The MOCI cooperates with other relevant ministries, such as the Ministry of the National 
Heritage and Culture and the Ministry of Information, in implementing IPRs legislation. Other 
                                               
37 An amendment to the Tender Law, Sultani Decree No. 60/2013, established that state-owned 
enterprises, while being bound to the rules of the Law, have the full authority to conduct procurement on their 
own. 
38 Tender Board online information. Viewed at: http://www.tenderboard.gov.om/eng/ . WT/TPR/S/295/Rev.1 • Oman 
 
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  institutions responsible for intellectual property matters are the Directorate General of Customs for 
matters related to border measures courts of law for enforcement issues and the GCC Patent Office (based in Riyadh, the Kingdom of Saudi Arabia). 
3.71.  New legislation on IPR protection entered into force in December 2008 and was notified to 
the WTO
39 (Table 3.7). Oman, is working with other GCC members toward unifying their 
intellectual property regimes.  
Table 3.7 Overview of IPR legislation, 2014  
IPR Main legislation Duration of 
protection Minimum duration of 
protection under TRIPS 
Copyright Sultani Decree No. 65/2008 on 
Copyright and Neighbouring Rights, amended by Sultani Decree 132/2008 Life of author plus 
70 years Life of author plus 
50 years 
Patents Sultani Decree No. 67/2008 on 
Industrial Property Rights and Their 
Enforcement  20 years from the date 
of filing for patents 20 years from date of 
filing 
Trade marks Sultani Decree No. 67/2008 on 
Industrial Property Rights and Their Enforcement Trade marks: 10 years, 
renewable indefinitely for periods of 10 years Trade marks: at least 
7 years; renewable indefinitely 
Geographical 
indications Sultani Decree No. 67/2008 on 
Industrial Property Rights and Their 
Enforcement Unlimited Unlimited 
Integrated circuits  Sultani Decree No. 67/2008 on 
Industrial Property Rights and Their Enforcement 10 years from the date 
of filing 10 years from first 
commercial exploitation 
Industrial 
designs Sultani Decree No. 67/2008 on 
Industrial Property Rights and Their 
Enforcement 5 years, renewable for 
2 periods of 5 years At least 10 years 
Plant breeders' rights Sultani Decree No. 49/2009 on the 
Protection of Breeders' Rights in New Varieties of Plants 20 years from the date 
of granting (25 years for trees and vines) 20 years from the date of 
filing 
 Source: Information provided by the authorities. 
3.72.  Oman is party to various international intellectual property treaties and conventions 
(Table 3.8). Since its last TPR in 2008, Oman has joined the Hague Agreement Concerning the 
International Registration of Industrial Designs and the International Union for the Protection of 
Plant Varieties (UPOV). 
Table 3.8 Participation in international IPR agreements, 2014  
Treaty or convention Entry into 
force 
WIPO 19/02/1997 
Berne Convention for the Protection  of Literary and Artistic Work 14/07/1997 
Paris Convention for the Protection of Industrial Property 14/07/1997 
Patent Cooperation Treaty 26/10/2001 
WIPO Performances and Phonograms Treaty 20/09/2005 
WIPO Copyright Treaty 20/09/2005 
Budapest Treaty on the Intern ational Recognition of the Deposit of Microorganisms for the 
Purposes of Patent Procedure and Regulations 16/10/2007 
Protocol relating to the Madrid Agreement concerning the International Registration of 
Marks (Madrid Protocol) 16/10/2007 
                                               
39 WTO documents IP/N/1/OMN/C/2 and IP/N/1 /OMN/I/2, 27 January 2011; and IP/N/1/OMN/2, 
26 January 2011. WT/TPR/S/295/Rev.1 • Oman 
 
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  Treaty or convention Entry into 
force 
Patent Law Treaty 16/10/2007 
Trade Mark Law Treaty 16/10/2007 
Hague Agreement Concerning the International Registration of Industrial Designs 4/03/2009 
Union for the Protection of  Plant Varieties (UPOV) 22/09/2009 
 
Source: Information provided by the authorities. 
3.4.4.2  Patents 
3.73.  Under Sultani Decree No. 67/2008, an invention is patentable if it is new and industrially 
applicable. Excluded from patentability are discoveries, scientific theories, and mathematical methods; and pure mental activities. Patent protection on pharmaceutical products, agricultural 
chemicals, and other inventions is also provided under the Law. 
3.74.  Patents are valid for at least 20 years from the date of filing. Normally, a patent needs to be 
exploited on a sufficient industrial scale in the GCC states within three years from the date of 
grant. Decisions taken on patents by Oman are subject to administrative review and to right of 
appeal within provisions already established for the commercial courts. 
3.75.  Requests for a compulsory licence for an unworked patented invention are granted by the 
MOCI provided the applicant proves their ability to use the invention industrially, and against fair 
compensation to be paid for the patent. The Government may 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 may be appealed. The 
patent owner may only assign or transfer a patent right to a third party in conjunction with all the 
elements of the business. The authorities indicate that no compulsory licences were granted during 
the period under review. 
3.76.  Fees for filing a patent application are RO 200 for individuals and RO 300 for firms; the 
patent certificate is RO 500 for individuals and R 1,000 for firms, followed by annual fees growing 
from RO 100 for individuals (RO 200 for firms) in the second year to RO 1,000 for individuals in 
the 20
th year (RO 2,000 for firms). 
3.77.  From 2008 to 2012, there were 44 national patent applications and 1,221 applications under 
the Paris Convention and the Patent Cooperation Treaty. As at November 2013, two patents had 
been granted. The authorities indicate that they were still in the process of setting up examination 
procedures, which would include an agreement with Egypt's patent office to technically examine 
Omani patent applications. 
3.4.4.3  Copyright and related rights 
3.78.  Under Sultani Decree 65/2008, amended by Sultani Decree No. 132/2008, the term of 
copyright protection is the author's lifetime pl us 70 years (up from 50 years in the previous 
legislation). The Decree covers books, articles, computer programs and other writings; oral works, 
such as lectures, speeches, and sermons; dramatic works; musical works; choreographic works; 
audiovisual works; drawings, paintings, engraving,  works of architecture, and ornamental works; 
works of applied art; illustrations, maps, plans, sketches and three-dimensional works; folklore; and title of the work, provided it is creative an d is not a common term identifying the subject of 
the work. The related rights covered are performers, producers of sound recordings, and 
broadcasting organizations. 
3.79.  The Decree gives authors and their successors in title the right to authorize or prohibit the 
commercial rental to the public of originals or copies of their copyright works within the limits 
allowed under Article 11 of the TRIPS Agreement. It also provides for moral rights, and regulates acts permitted without the authorization of the right holder, such that those acts, whenever 
allowed, are within the limits stipulated under the Berne Convention and the TRIPS Agreement. 
3.80.  From 2008 to 2012, there were 986 copyright applications, all of which were granted. WT/TPR/S/295/Rev.1 • Oman 
 
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  3.4.4.4  Trade marks 
3.81.  Sultani Decree No. 67/2008 regulates the procedures for application, publication, 
registration, and protection of trade marks. Registration is sufficient to notify potential infringers of the owner's exclusive right; it is also required for the protection of well-known marks in Oman. 
Registration may be cancelled for trade marks not used for five consecutive years, unless the trade 
mark owner submits a justification, such as reasons beyond their control, for non-use. The owner of a registered trade mark has 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 has the right to assign or license a trade mark; assignment must be recorded. The application fee for trademarks is RO 50; the registration certificate is an additional RO 50. 
3.82.  At the GCC level, a Trademark Law adopted in December 2012 is aimed at creating unified 
rules for trade mark protection in all GCC member states. However, as at December 2013 the Law 
had not been ratified by Oman. The GCC Law does  not provide for a unified filing system; trade 
mark applications will continue to be filed separately in each GCC member state. 
3.83.  From 2008 to 2012, there were 19,690 national and 8,691 international trade mark 
applications. The total number of registered trademarks was 37,099 in December 2013. 
3.4.4.5  Industrial design and layo ut-designs of integrated circuits 
3.84.  Protection of industrial designs is for five years, renewable for two consecutive five-year 
periods; layouts of integrated circuits are protected for ten years. The application fee for industrial designs and layout-designs of integrated circuits is RO 1,000; the registration certificate is an additional RO 500. 
3.85.  From 2008 to 2012, there were 63 national and 660 international industrial design 
applications, all of which were granted. 
3.4.4.6  Geographical indications 
3.86.  Under Sultani Decree No. 67/2008, a geographical indication identifies a good as to its 
origin and geographical environment in any country, where a given quality, reputation or other characteristic of the good is essentially attributable to its geographical origin. Protection is not 
available for geographical indications that are contrary to public order or morality, that are not or 
cease to be protected in their country of origin, or that have fallen into disuse in that country. The time frame for protection is unlimited. The application fee for geographical indications is RO 200; the registration certificate is an additional RO 200. 
3.4.4.7  Plant breeders' rights 
3.87.  Royal Decree No. 49/2009 lays down the conditions for the protection of plant breeders' 
rights. The Directorate General of Agriculture and Animal Research (DGAAR) in the Ministry of 
Agriculture and Fisheries is the relevant authority.  A breeder’s right shall be granted where a plant 
variety is new, distinct, uniform, and stable. 
3.4.4.8  Enforcement 
3.88.  IPR infringements and violations are subject to fines (up to RO 10,000) or imprisonment (up 
to three years). Civil remedies are available in all cases of infringement. The Public Prosecution Office may initiate legal action ex officio with re spect to IPR-related offences, without the need for 
a formal complaint by a private party or right holder. 
3.4.5  State-trading, state-owne d enterprises, and privatization 
3.89.  Oman notified the WTO Working Party on St ate Trading Enterprises that the Public Authority 
for Stores and Food Reserves (PASFR), Petroleum Development Oman (PDO), and Oman Refinery 
Company (ORC) are not state-trading enterprises within the meaning of Article XVII:4(a) of the 
GATT 1994 and paragraph 1 of the Understanding on the Interpretation of Article XVII, as they WT/TPR/S/295/Rev.1 • Oman 
 
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  have not been granted any exclusive rights or privileges in their purchases or sales involving either 
imports or exports.40 
3.90.  Some of Oman's fully or partly state-owned enterprises (Table 3.9) enjoy certain exclusive 
rights (Omantel, Oman Post Company). Since Oman 's last TPR in 2008, the privatization process 
has come to a virtual standstill. The authorities in dicate that this is partly due to the global 
financial crisis in and that, as part of plans to revitalize privatization, a 19% share of Omantel should be sold to private investors. 
Table 3.9 State-owned enterprises, Oman 2013 
Company name Sector/field of activity State share % 
Oman Fisheries Company Fisheries 24 
Oman Oil Company Petroleum production and refining, 
petrochemicals 100 
Oman Gas Company Natural gas 80 
Qalhat LNG Natural gas 65.2 
Petroleum Development Oman Petroleum and natural gas production, refining 60 
Oman Mining Company Mining 99.8 
Oman Chromite Company Mining 15 
Oman Power and Water 
Procurement Company Utilities 100 
Electricity Holding Company Electricity generation, transmission, and 
distribution 100 
Omantel Telecommunications 70 
Oman Air Air transport 99.8 
Oman Airport Management 
Company Airport management 100 
Oman Aviation Services Airport auxiliary services 100 
Oman Investment Fund Fund management 100 
Oman Shipping Company Maritime transport 100 
Oman's eight major ports Maritime transport 100 
Oman National Transport 
Company Road transport 100 
Port Service Cooperation Port management 35.5 
Salalah Port Services Company Port management 20.1 
Salalah Methanol Company Manufacturing 100 
Sohar Aluminium Company Manufacturing 40 
Oman Cement Company Manufacturing 51 
Oman Flour Mills Comp any Manufacturing 51.1 
Oman Polypropylene Company Manufacturing 80 
Sohar Industrial Port Company Port management 50 
Bank Muscat Financial services 24.9 
Oman Post Company Postal services 100 
Oman Holding Company For Food 
investment Food products 100 
Omran Tourism 100 
 
Source: Information provided by the authorities. 
3.4.6  Competition policy, consumer protection, and price controls 
3.91.  Oman does not have any competition legislation. A Law has been proposed by the newly 
created Public Authority for Consumer Protection. However, sectoral agencies (Capital Market 
Authority, Central Bank, Telecommunication Regulatory Authority) have the right to act against anti-competitive behaviour in financial services and telecommunications. 
                                               
40 WTO document G/STR/N/9/OMN, 29 January 2004. WT/TPR/S/295/Rev.1 • Oman 
 
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  3.92.  The Public Authority for Consumer Pr otection, established under Sultani Decree 
No. 26/2011. operates under the Council of Ministers.  
3.93.  The Consumer Protection Law (Sultani Decree No. 81/2002) requires the Government to 
curtail monopolies or over-dominance in the market. The Law does not specify what action must 
be taken and vests discretion in the relevant Minister to formulate rules. It requires the issuance of 
rules for controlling excessive price increases and prohibits suppliers from hoarding commodities which would result in an artificial price rise. Oman's industrial property legislation also contains 
provisions on confusing or fraudulent use of tr ademarks and geographical indications, and on 
misleading information on products or their production process. 
3.94.  Certain subsidized products, such as gas, petroleum, electricity, and water, as well as some 
services (e.g. telecommunications), are subject to price controls when sold for household use. In 
general, the Government sets maximum prices for these goods and services and the companies 
adjust their prices accordingly. Personal and housing loans are subject to an interest rate ceiling set by the CBO. 
 WT/TPR/S/295/Rev.1 • Oman 
 
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  4  TRADE POLICIES BY SECTOR 
4.1  Introduction 4.1.  The petroleum and gas sector has continued to play a predominant role in Oman's economy. 
Against this background, the Government's eighth Five-Year Development Plan (2011-15) strives 
to further enhance economic diversification; non-oil activities are expected to grow by 6% annually 
at constant prices, during the plan period. Although private-sector participation is being encouraged, state involvement remains very high in most economic activities. 
4.2.  Despite the Government's efforts to strengthen  agriculture, the sector has been stagnating in 
terms of real output in recent years, at slightly more than 1% of GDP, but remains important in terms of employment. As a result of population growth, rising per capita income, and challenging 
domestic production conditions, agricultural imports have increased strongly over the past years. 
4.3.  Oil and gas revenues account for some 85% of government revenues and about 70% of total 
merchandise exports. The contribution of crude petroleum to Oman's GDP has oscillated between 
36% and 49% since 2007. New oil and gas discoveries exceeded total production during the period 
under review, bringing proved reserves to record levels. Rising exports of natural gas have 
contributed to diversifying the economy away fr om oil. Other mining and quarrying activities 
contribute just about 0.3% to GDP. 
4.4.  Oman's manufacturing activities are centred around energy-intensive industries.  
Manufacturing exports (mainly fertilizers, metals , and various chemical products) more than 
quadrupled between 2006 and 2012. The majority of  production is located in free zones or in 
special industrial estates. The Government plans to increase the contribution of manufacturing to 
15% of GDP in 2020. Electricity installed capacity and generation have increased strongly, in line 
with rising demand. 
4.5.  Services contribute about one third to GDP. In its GATS schedule, Oman has made 
commitments in many services categories. In financial services, most companies are privately 
owned. In telecommunications, two more licences to  offer fixed-line services have been issued; 
the issuance of a third licence for mobile services is under consideration. In the tourism sector, 
numerous activities are subject to licensing requirements.  
4.2  Agriculture 4.2.1  Policy objectives and key features 4.6.  The contribution of agriculture and fisherie s to Oman's GDP is just over 1%, but the sector 
engages about 37% of the economically active population, frequently at a subsistence level. 
According to the target set for the agriculture sect or in the Vision 2020, its contribution to GDP is 
to be raised to 3.1% by 2020, with annual growth of not less than 4.5%. The vision for fishing 
sector also aims at raising its contribution to GDP to 2% by 2020.  
4.7.  Oman's agriculture sector faces various environmental challenges, such as the scarcity of 
irrigation water, the poor and declining qualit y of the soil due to increasing salinization, 
overgrazing, and adverse climatic conditions. Given its limited cultivable area and unfavourable 
climate, Oman is likely to remain heavily dependent on imports to meet its domestic demand for most agricultural products. 
4.8.  The total area under cultivation is estima ted to be about 63,000 hectares (155,600 acres). 
The date palm is Oman's main crop, occupying about half the total cropped area; other main crops 
are limes, bananas, mangoes, alfalfa (a livestock fodder), and various types of vegetables (Table 4.1). In addition, frankincense is prod uced from about 8,000 trees growing wild in the 
province of Dhofar. WT/TPR/S/295/Rev.1 • Oman 
 
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  Table 4.1 Estimates of cropped ar ea and production by crop, 2008-12  
('000 tonnes, production; '000 feddan, area) 
 2008 2009 2010 2011 2012 
 Prod. Area Prod. Area Prod. Area Prod. Area Prod. Area 
Vegetables            
Tomatoes 42 .. 74 4 82 3 54 1 54 1 
Peppers 9 1 8 1 23 2 12 1 10 1 
Watermelons 20 2 15 1 19 2 19 1 17 1 
Field crops           
Wheat 1 1 2 1 3 1 2 1 2 1 
Barley 4 3 2 2 2 1 3 1 3 1 
Sugar cane .. .. 18 9 10 3 .. .. .. .. 
Others           
Alfalfaa 359 21 252 15 277 14 285 16 277 16 
Rhodegrassa 278 16 306 18 550 33 418 26 334 20 
Dates 267 75 256 75 276 75 268 75 262 75 
Bananas 29 6 29 6 57 9 62 10 57 10 
.. Not available. 
 a Fodder crops.  Note: One feddan = 0.42 hectares. 
Source: Omani authorities. 
4.9.  Livestock production has increased continuously since Oman's last TPR (Table 4.2). 
Table 4.2 Livestock in Oman, 2008-12 
(Head) 
Type 2008 2009  2010  2011 2012  
Camels 124,520 127,010  129,560  132,150 134,800  
Cattle 319,850 326,240  332,780  339,430 346,260  
Goats 1,652,380 1,685,420  1,719,120  1,573,510 1,788,580  
Sheep 373,520 380,990  388,590  396,370 404,110  
Source: Omani authorities. 
4.10.  Oman's key policy objectives for the sector are the promotion of food security and the 
provision of work opportunities for the national workforce in rural areas. The Ministry of Agriculture 
and Fisheries (MAOF) is responsible for formulating policies for the sector. It is also responsible for providing technical assistance to farmers, regulating water use in agriculture, and enforcing 
sanitary and phytosanitary measures. 
4.11.  Ministerial Decision No. 41/2010 requires owners to register their farmland with the Centre 
of Agricultural Development.
1 The Decree also states that agricultural land must be used for 
farming unless there is no source of water and no pe rmission is granted for drilling of wells, or the 
level of water salinity is too high. Foreigners are not allowed to own agricultural land.  
4.12.  The average MFN tariff on agricultural produc ts (major division 2 of ISIC, Revision 2) is 
3.2%. While most agricultural products are imported duty free or face a tariff of 5%, imports of 
tobacco and pork carry a tariff of 100%. 
4.13.  Oman is a net importer of agricultural products. Agricultural imports rose from 
US$1,230 million in 2006 to US$3,066 million in 2012. The most important imported goods were 
dairy products, rice, and meat. Agricultural exports stood at US$961 million in 2012, up from 
US$393 million in 2006. Oman's main exported agricultural goods were dairy products, wheat, bread, tobacco products, and dates.  
                                               
1 Ministry of Agriculture and Fisheries (2012). WT/TPR/S/295/Rev.1 • Oman 
 
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  4.14.  According to Oman's latest notification , domestic support for green box and development 
measures amounted to RO 11.7 million in 2011, of  which RO 5.2 million were for extension and 
advisory services.2 Oman has notified that it does not provide export subsidies to agricultural 
products.3 
4.15.  New and expansion projects in agriculture are eligible for soft loans from the Oman 
Development Bank (ODB) (section 3.4.1). According to the authorities, during 2006-12, RO 37 million were granted to agriculture (exclu ding fisheries). In 2012, the sector (including 
fisheries) received 1.16% of total credit insu rance support provided by the Export Credit 
Guarantee Agency (ECGA). 
4.16.  Publicly funded agricultural research is undertaken by the Directorate General of Agriculture 
and Livestock Research in the MAOF. The Directorate operates six research centres, nine research 
stations, and six research farms, which cover all agri-ecological zones of the country. Public 
expenditure for agricultural research scheduled for 2011-15 amounts to RO 13.2 million. 
4.17.  The Public Authority for Stores and Food Reserve (PASFR), established in 1980, maintains 
reserve stocks of basic food commodities (section 3.4.5). It is responsible for meeting emergency 
requirements of rice, sugar, milk powder, tea, and edible oil for four to six months. The Authority's stocks are rotated regularly. It imports lentils, sugar, and rice through international tenders, while 
the other products are purchased through local tenders.
4 Purchase and sale prices are set at 
market values. 
4.18.  Imports of food products of animal origin must be accompanied by a health certificate 
declaring them to be free of radiation and dioxin (section 3.4.2.2). Imports, exports, and domestic 
production of plants and animals are subject to in spection by the quarantine section of the MAOF. 
All imports of plants, plant parts (including seeds and grains), and plant products must be accompanied by phytosanitary certificates. A health certificate and prior permission from the MAOF 
are required to import live animals from all countries, including GCC states. Meat and poultry 
products must also be accompanied by a health certificate from the country of origin and a halal slaughter certificate issued by an appropriate Islamic centre in the country of origin 
(section 3.4.2.2). 
4.2.2  Fisheries 4.19.  The fisheries industry is a major source of income for a large numbers of inhabitants of the 
coastal regions. The Sea of Oman and the Arabian Sea offer a large variety of catch, including 
sardines, bluefish, mackerel, tuna, abalone, lobsters, and oysters. Along Oman's coast of over 
3,165 km, there are around 380 fisheries landing sites. 
4.20.  Oman's fish production in 2012 was 192,000 tonnes, up from 151,000 tonnes in 2007. Most 
fishermen harvest their catch in coastal waters, using seagoing canoes to which an outboard motor 
has been added. As at November 2013, there were 19,245 motorized canoes, 698 artisanal vessels (dhows), 98 coastal fishing vessels, and 11 industrial long-liners. Since June 2011, 
deep-sea trawl fishing has been banned for environmental reasons.  
4.21.  Oman is a net exporter of fishery prod ucts. In 2012, exports amounted to US$160 million 
(up from US$152 million in 2006), whereas impo rts were US$28 million. The United Arab 
Emirates, the Kingdom of Saudi Arabia, the Republic of Korea, and the EU are the main foreign fish 
markets. The partly state-owned Oman Fisheries Company is Oman's largest processor and 
exporter of fish and seafood products. 
4.22.  The Government's main goals for the fishery sector include the development of 
infrastructure and marketing; the increase of fleet  efficiency; the development of aquaculture; and 
sustainable management of resources. 
                                               
2 WTO document G/AG/N/OMN/11, 6 July 2012. 
3 WTO document G/AG/N/OMN/10, 6 July 2012. 
4 WTO document G/STR/N/9/OMN, 29 January 2004. WT/TPR/S/295/Rev.1 • Oman 
 
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  4.23.  The fisheries sector is governed by the Marine Fishing Law of 1981 and its executive 
regulations.5 Fishing vessels must be fully equipped for handling and preserving fish and fish 
products. For environmental reasons, discards are prohibited, gear harmful to aquatic resources is banned (including nylon and floating drifting nets), and commercial fishing for demersal species is 
prohibited from 15 July to 15 November. Commercial fishing activities are subject to various types 
of licences issued by the MAOF. The fisheries sect or is excluded from foreign investment. Publicly 
funded research is undertaken by the Fisheries Research Centre in the MAOF. 
4.24.  Oman temporarily banned the export of vari ous species of fresh or frozen fish, including 
king fish and tuna, in 2012, 2013, and 2014.
6 Furthermore, during these periods, the export of 
various other fish species, including emperor fish and mullets, was limited to 50% of the quantity available (section 3 3.3). In June 2008, the Gove rnment imposed a three-year moratorium on the 
harvest, sale, and export of abalone. New fish  quality control regulations were adopted in 
February 2009. MFN tariffs on imports of fishery products average 3.3%, with rates ranging up to 5% (Table A3.1). 
4.25.  The Government provides subsidies to: purchase fibreglass boats and outboard engines; 
construct workshops, cold storage facilities, and jetties along the coastline; and establish companies to market fish both domestically and internationally. In Duqm, the Government plans to 
create a port and processing centre, which is to be the largest processing facility in the Middle 
East. New and expansion projects in fisheries are eligible for soft loans from the ODB (section 3.4.1). According to the authorities, during 2006-12, RO 10,915 million were granted to 
the fisheries subsector. 
4.26.  Aquaculture in Oman is still at an early stage of development, in terms of research and 
commercial application. Current production efforts focus on white shrimp, abalone, bream, and grouper. Total aquaculture production amounted to 168 tonnes in 2012, up from 121 tonnes in 
2008. An Aquaculture Centre has been established in the Ministry. In 2012, the MAOF issued 
quality control regulations on aquaculture. 
4.3  Mining, energy and water 
4.3.1  Mining and quarrying 
4.27.  The contribution of mining and quarryin g to Oman's GDP is about 0.3%. Oman’s mineral 
resources include non-metallic rocks mainly used in the construction industry (marble, gypsum, dolomite, laterite, various types of clay and rock s, and limestone) and metallic minerals (gold, 
silver, copper, and chromium). Exploration for addi tional resources is ongoing. By end-2013, about 
300 companies were conducting mineral exploratio n and production operations in Oman. The main 
metallic minerals are produced by the state-owned Oman Mining Company (OMC), and the 
privately owned Mawarid Mining. In addition, chromite is being mined by Oman Chromite Company 
(OCC), which is partially state-owned. 
4.28.  Under the Mining Law (Sultani Decree No. 27/2003), Oman's exhaustible natural resources, 
including petroleum and mineral wealth, are owned by the State. The Ministry of Commerce and 
Industry (MOCI) oversees the subsector; it issu es prospect, exploration, and quarry permits and 
mining leases. It is also responsible for implementing safety regulations, carrying out geological studies, and undertaking research projects on  Oman's geology and mineral exploration. The 
authorities indicate that legislation for the mining sector is currently being revised. 
4.29.  Investors, national and foreign, pay an ap plication fee of RO 100 for all permits and RO 500 
once the permit is granted.
7 In terms of royalties, investors pay 5% on the sale value of all 
minerals and rocks. In early 2013, the Government stopped issuing new licences pending the 
completion of a sector review, which is expected to lead to new regulations and restrict the 
                                               
5 Sultani Decree No. 53/1981. Other fisheries legislatio n includes the Rules of Operation for Industrial 
Fishing Vessels; Quality Control Regulations of Omani Exported Fish; and Industrial Fishing Vessels Equipped for Preservation and Handling of Fish Products (Ministerial Decision No. 121/1998). 
6 The bans covered 1 June to 30 September 2012, 1 July to 30 September 2013, and 
15 December 2013 to 15 February 2014. 
7 For a detailed description of the various types of  mining permits, their duration and fees, see WTO 
(2008), Table IV.3. WT/TPR/S/295/Rev.1 • Oman 
 
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  subsector to national companies. Mining and quarrying companies do not enjoy any sector-specific 
incentives. 
4.30.  MFN tariffs on mining and quarrying products  (major division 2 of ISIC, Revision 2) average 
4.9%, and range from zero to 5% (Tables 3.2 an d A3.1). Export permits are needed for locally 
mined or quarried products for statistical purposes. Exports of ores and minerals amounted to 
US$719 million in 2012, up from US$76 million in 2006. 
4.3.2  Crude oil 
4.31.  The contribution of crude petroleum to Oman 's GDP has varied significantly in recent years, 
between 36% (2009) and 49% (2011). Oman's oilfie lds are concentrated in the central interior 
and in Dhorfar. In contrast to other GCC countries , oil reserves in Oman are characterized by small 
fields and complex geology, with exceptionally dense oil and relatively high extraction costs. State 
involvement in the subsector is very high. Oil production increased continuously between 2007 and 
2012 (Table 4.3); and in value terms, oil exports more than doubled. 
4.32.  Oil and condensate reserves were estimated at 4,974 million barrels in 2013, compared with 
4,865 million barrels in 2006. Added reserves due to new discoveries and re-evaluation of known 
reserves during the period under review varied between 162 million barrels in 2008 and 389 million barrels in 2012. Although the discoveries in past years usually exceeded production, it 
is estimated that by 2030 the country's reserve could be largely depleted. 
Table 4.3 Oil production, ex ports, and refinery, 2007-12 
 2007 2008  2009  2010 2011 2012  
Oil production (million 
barrels) 259.3 277.0 296.6 315.6 323.0 336.2 
Oil exports (million barrels) 222.0 216.7 244.9 271.8 269.4 279.8 
Oil exports (US$ million) 14,443 21,888 13,939 20,826 27,723 30,677 
Average price of oil 
(US$/barrel) 65.2 101.1 56.7 76.6 103.0 109.6 
Refinery       
Input, crude oil (million 
barrels) 49.8 77.5 73.7 60.9 74.2 72.5 
Output (million barrels) 31.3 51.1 47.5 37.6 51.8 51.7 
Gasoline 10.5 19.1 18.3 16.3 23.3 23.5 
Kerosene 4.3 6.2 5.8 4.6 4.9 5.5 
Gasoil 10.2 14.7 13.4 11.1 16.0 15.5 
Butane 2.4 3.8 4.2 3.3 4.3 3.9 
Fuels 3.9 7.3 5.8 2.3 3.3 3.3 
 
Source: Omani authorities, COMTRADE. 
4.33.  The Ministry of Oil and Gas (MOG) is responsible for formulating policies for the subsector. A 
new Oil and Gas Law (Sultani Decree No. 8/2011) was adopted in 2011. The Law specifies rights 
and obligations for concession agreements, and contains provisions on the employment of 
nationals in the oil and gas industry. The MOG ha s the objective of restricting production to a 
maximum of 6.5% of remaining reserves per year. It monitors this through its role of approving 
budgets and business plans of the various state-owned companies in the subsector. 
4.34.  Petroleum Development Oman (PDO), in which the State holds a 60% stake8, holds the vast 
majority of Oman's oil reserves and is responsible for 80% of its production. There are two major 
refineries, both state-owned: Oman Oil Refinery Company and Oman Oil Refineries and Petroleum 
Industries Company.9 Oman is not a member of OPEC. 
                                               
8 The remainder is owned by Royal Dutch Sh ell (34%), Total (4%), and Partex (2%). 
9 In 2007 Sohar Refinery Company was merged into Oman Oil Refineries and Petroleum Industries 
Company, through Sultani Decree No. 99/2007. WT/TPR/S/295/Rev.1 • Oman 
 
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  4.35.  The MFN tariff on imports of petroleum products is 5%. Almost all of Oman's crude oil 
exports go to Asia, notably China, Japan, and Chinese Taipei. 
4.3.3  Natural gas 4.36.   The contribution of natural gas to GDP ha s been relatively constant in recent years, at 
about 3.8%. As a result of more advanced expl oration activities and new discoveries, Oman's 
proven natural gas reserves were corrected upwards, to 345  billion cubic metres in 2013, from 
277.5 billion cubic metres in 2004. Production of natural gas has increased during the past years 
with an increasing share of non-associated gas (Table 4.4). Exports fluctuated between 
US$2.3 billion and US$4.2 billion. 
4.37.  Expanding natural gas production has become a key element of Oman’s diversification 
strategy. Natural gas now powers a substantial perc entage of Oman's electricity generation; rising 
LNG production has also supported the expansion of industries such as petrochemicals and water 
desalination. 
Table 4.4 Natural gas produc tion and exports, 2007-12 
 2007 2008  2009  2010 2011 2012  
Production (million m3) 30,261 30,230 31,022 33,259 34,720 37,942 
Associated 6,179 6,255 5,882 6,173 6,125 6,336 
Non-associated 24,082 23,975 25,140 27,086 28,595 29,606 
Uses (million m3) .. .. .. .. 34,716 37,919 
Government gas system 7,665 8,813 11,389 12,585 13,730 16,509 
Oman LNG 9,965 9,599 8,830 8,449 8,222 8,068 
Oil fields 8,717 8,099 6,674 7,241 7,799 8,627 
Exports (US$ million) 3,070 4,165 2,372 2,399 2,287 4,199 
.. Not available. 
Source: Ministry of Oil and Gas. 
4.38.  Most natural gas in Oman is produced by PDO. Liquefaction is undertaken by Oman LNG and 
Qalhat LNG, both partly state-owned. Partly state-owned Oman Gas Company owns and operates 
the country's gas transportation facilities, which mainly supply the power generation plants and 
various small consumers. 
4.39.  Oman has been a member of the Gas Exporting Countries Forum (GECF) since 2011. 
Natural gas is exported primarily in the form of LNG. In 2012, Oman exported natural gas for 
US$4.2 billion; the main export countries were Japan and Korea. 
4.40.  Liquefied petroleum gas for household use is subject to a price cap. The MFN tariff on 
imports of natural gas is 5%. 
4.3.4  Electricity 
4.41.  The 2004 Electricity Law (Sultani Decree No. 78/2004) established the Authority for 
Electricity Regulation as authority for regulating the electricity sector. Under the Law, electricity generation is open to competition, while transmis sion and distribution are under the monopoly of 
the state-owned Electricity Holding Company (EHC). The Law also requires that all new electricity 
projects be carried out by independent power providers (IPP). 
4.42.  The Oman Power and Water Procurement Company (OPWP) is the single buyer of power for 
all IPP projects. The OPWP undertakes long-term generation-planning and publishes a seven-year 
statement. This statement includes the identification of new IPP projects to be competitively tendered and developed by private-sector companie s in order to meet future power generation and 
water desalination requirements. As at November 2013, there were 11 major IPPs. Oman's 
installed capacity is 7.9 GW. It is planned to  add some 3.8 GW of new capacity by end-2014. 
Oman's electricity generation amounted to 18.6 billion kWh in 2011 (up from 13.5 billion kWh in WT/TPR/S/295/Rev.1 • Oman 
 
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  2006), of which 15.3 billion kWh were consumed and 3.3 billion kWh were distribution losses. 
About 82% of production is from natural gas sources and the remainder from oil sources. 
4.43.  Oman's grid is divided into two main parts, both under the responsibility of the OPWP. The 
Salalah system covers the southern Dhofar region, while the much larger main interconnected 
system (MIS), accounting for 90% of installed generation, covers the northern half of Oman. The 
MIS is also connected to the Abu Dhabi network through a 220kV link. Several smaller networks relying on small-scale diesel-fired plants operate outside these two systems. 
4.44.  Final consumer tariffs are fixed by the Authority for Electricity Regulation, with prices 
depending on the consumer category and the quantity consumed (Table 4.5). 
Table 4.5 Electricity prices, 2013  
Tariff category  Range Tariff (RO) 
Residential Up to 3,000 units 0.01 
 3,001 to 5,000 units 0.015 
 5,001 to 7,000 units 0.02 
 7,001 to 10,000 units 0.025 
 Above 10,000 0.03 
Industrial 
  May to August 
  September to April  
none 
none  
0.024 
0.012 
Agriculture and fisheries Up to 7,000 units 
Above 7,000 0.01 
0.02 
Tourism Up to 3,000 units 
3,001 to 5,000 units 
Above 5,000 0.01 
0.015 
0.02 
Source: Omani authorities. 
4.45.  Exports and imports of electricity are subjec t to licensing; licences may only be granted to 
the Oman Power and Water Procurement Company and the Rural Areas Electricity Company. The 
MFN tariff on imports of electricity is 5%. In 2012, Oman's electricity imports amounted to 
US$95,000, and exports stood at US$5,000. 
4.3.5  Water 
4.46.  Water rights are vested in the State. Royal Decree No. 83/88 declared water a national 
resource, authorizing the Government to take any necessary action to protect and conserve underground water and its development. At the national level the Ministry of Regional 
Municipalities, Environment and Water Resources (MRMEW) is responsible for groundwater and 
surface water management. At the local level, water rights are frequently based on aflaj systems 
where traditional and community-agreed rules on am ounts and timings of water use prevail. Water 
consumed by households is subject to a price ca p. About 85% of the rural population had access 
to clean water in 2011, up from 80% in 2005.
10 
4.47.  A national water resources conservation plan has been drawn up to further rationalize and 
improve water consumption practices and explore for new groundwater reserves. The Sultanate 
now has a complete, up-to-date and properly documented database covering all the country’s 
available and potential water resources, together with details of their status and conditions. Studies on new ways of rationalizing water consumption are ongoing. 
4.48.  The Public Authority for Electricity and Water, established by Royal Decree No. 92/2007, 
regulates the supply of potable water and water treatment. State-owned Oman Power and Water 
Procurement Company (OPWPC) is the single buye r and seller of water in Oman. Permits are 
required for the construction of new wells, for deepening existing ones, for changes in use, and for 
installing a pump; all drilling and well-digging contractors are required to register annually with the 
MRMWR. Private companies may produce desalinated water and sell it to OPWPC. However, there 
                                               
10 World Bank, World Development Indicators database. WT/TPR/S/295/Rev.1 • Oman 
 
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  is an obligation for independent producers to list a certain percentage of the company on the 
Muscat Securities Market to facilitate public ownership. Challenges for water management in Oman include limited rainfall, a hot and dry climate, increasing demand, and high and growing groundwater salinity. A long-term objective for Oman is water desalination through solar power, 
taking advantage of its long coastline and the highest rates of solar radiation in the world. 
4.4  Manufacturing 4.49.  Oman's large reserves of natural gas are a cost-effective source of electricity and a 
feedstock for industries such as aluminium, petro-chemicals, steel, fertilizers, and plastics 
(Table 4.6). Most of Oman's manufacturing activities  are located in its free zones (section 3.3.5) or 
other special industrial zones. Under the eighth Five-Year Development Plan (2011-2015), Oman aims to maintain a high growth rate in manufacturing. The contribution of manufacturing to GDP 
has been between 10% and 11% since Oman's last TPR. The Vision 2020 has set a target of 
raising the manufacturing base of the country  from 5% of GDP in 1995 to 15% by 2020. 
Table 4.6 Production in the manufacturing sector, 2006-10 
 2006  2007  2008 2009 2010  
Total (RO million) 2,982  3,979  6,623 5,360 6,271  
Selected industries      
Oil refining and gas liquefaction 1,712  2,232  4,146 2,633 3,280  
Basic metals 155 212 319 476 630 
Chemicals 204  285 413 721 616  
Food and beverages 275 361 547 481 500 
Non-metallic minerals 238  274 397 427 411  
 
Note: Data for 2011 and 2012 were not available. 
 
Source: Omani authorities. 
4.50.  Manufacturing industries do not benefit from any specific incentives. However, they are 
eligible for the incentives available to all companies, including exemption from import duties (e.g. on machinery, equipment, and spare parts); five-y ear tax holidays, renewable for other five years; 
long-term use of land at favourable rates in cooperation with the Public Establishment for 
Industrial Estates (PEIE); subsidized electricity, water, and natural gas for production; and soft loans from ODB for up to ten years at a low interest rate (sections 2.6 and 3.4.1). 
4.51.  The Public Establishment for Industrial Estates (PEIE), established in 1993, has as an 
objective to attract industrial investment and provide continued support to investors, in particular 
access to infrastructure. It oversees the Knowledge Oasis Muscat
11, various industrial estates 
(Rusayl, Sohar, Raysut, Nizwa, Buraimi, Sumail, and Sur), and the Al Mazunah free zone. 
4.52.  The State continues to play a dominant role in manufacturing. It owns some manufacturing 
companies (e.g. Salalah Methanol Company), and is an important shareholder in others (e.g. 
Sohar Aluminium Company, Oman Polypropylene Company, Oman Cement Company, and Oman 
Flour Mills Company). There has been no privatization of state-owned manufacturing companies 
since Oman's last TPR in 2008.  
4.53.  The average MFN tariff on manufactured produc ts (major division 3 of ISIC, Revision 2) is 
5.7%, with tariffs ranging from zero to 100%. The highest rate applies to alcoholic beverages, and 
tobacco and tobacco products, although Oman does not produce these goods. The trade 
agreement with the United States stipulates specific rules of origin for textiles, including a "yarn forward requirement". 
                                               
11 Knowledge Oasis Muscat (KOM) is a technology  park of 100 hectares located near Muscat 
International Airport. KOM was built to support tech nology-focussed start-up enterprises and corporate 
entities. It is home to the Middle East College and the Waljat Colleges of Applied Sciences, and hosts Oman's 
Information Technology Authority.  WT/TPR/S/295/Rev.1 • Oman 
 
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  4.54.  Oman's manufacturing exports rose to US$4,926 million in 2012, from US$1,116 million in 
2006. The most important manufactured exports ar e chemicals (mostly fertilizers and cyclic 
hydrocarbons), and iron and steel. Imports of manufactured goods amounted to US$13,947 million 
in 2012, up from US$8,541 million in 2006. Manufactured imports are dominated by machinery 
and transport equipment, chemicals, and other semi-manufactures.  
4.5  Services 4.5.1  Main features 
4.55.  Service activities contribute about 35% to  Oman's GDP. The service sector is a crucial 
component of Oman's diversification policy, and private-sector participation is being encouraged. Nevertheless, foreign investment is not allowed in certain services subsectors and activities, for example real estate brokerage, employment placem ent, investigation and security, tourist guide, 
and taxi transportation (section 2.6). 
4.56.  Oman is an increasing net importer of services; its service trade deficit in 2012 amounted to 
more than US$5.4 billion, up from US$2.6 billion in 2006 (Table 4.7). Transport services, mostly 
linked to the exportation of hydrocarbons, are the most important category of services imports, 
amounting to over US$3.6 billion in 2012. 
Table 4.7 Services, 2006-12
 
(US$ million) 
 Imports  
 (US$ million)  
 2006  2007  2008  2009  2010 2011 2012  
Services 3,896.3  5,094.9  5,877.8  5,482.4  6,291.3 7,066.3 7,960.8  
Transportation 1,232.8  1,721.7  2,538.4  2,096.2  2,665.8 3,094.9 3,622.9  
   Sea transport 1,050.7  1,521.5  2,197.7  1,703.5  1,898.6 2,280.9 ..  
   Air transport 182.1  200.3  340.7  392.7  767.2 814.0 .. 
Travel 712.4  751.6  855.7  902.5  1,001.3 1,167.8 1,282.2  
   Business travel 106.6  120.2  134.5  150.8  169.1 189.9 .. 
   Personal travel 605.7  631.5  721.2  751.6  832.3 977.9 ..  
Other commercial services  1,951.2  2,621.6  2,483.7  2,483.7  2,624.2 2,803.6 3,055.7  
   Telecommunication services  44.2 46.8 54.6 44.2 36.4 36.4 69.8  
   Insurance services 333.5  561.8  590.4  624.2  715.2 759.4 816.6  
   Other business services 1,573.5  2,013.0  1,838.8  1,815.3  1,872.6 2,007.8 2,169.3  
 Exports  
 (US$ million)  
 2006  2007  2008  2009  2010 2011 2012  
Services 1,310.8  1,682.7  1,825.8  1,620.3  1,898.6 2,148.2 2,518.9  
Transportation 317.3  387.5.  470.7  561.8  634.6 868.7 1,060.8  
   Sea transport 111.8  130.0  161.2  158.6  158.6 179.5 ..  
   Air transport 205.5  257.5  309.5  403.1  475.9 689.2 .. 
Travel 543.6  647.6  795.8  689.2  769.8 923.3 1,014.9  
   Business travel 166.5  197.7  241.9  210.7  234.1 280.9 .. 
   Personal travel 377.1  449.9  554.0  478.5  535.8 642.4 ..  
Other commercial services 449.9  647.6  559.2  369.3  494.1 356.3 443.2  
   Telecommunication services  52.0 75.4 98.8 111.8  78.0 62.4 75.4  
   Insurance services 5.2 7.8 15.6 23.4 26.0 33.8 41.6 
   Other business services 392.7  564.4  444.7  234.1  390.1 260.1 326.1  
..  Not available. 
 Source:  UNCTAD-ITC-WTO Tr ade in Services database. 
4.57.  Upon its accession to the WTO, Oman scheduled commitments in most main services 
categories (i.e. business, communication, construction and related engineering, distribution, educational, environmental, financial, health and related social, and tourism and travel-related WT/TPR/S/295/Rev.1 • Oman 
 
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  services) (Table A4.1).12 It does not maintain MFN exemptions under Article II of the GATS. Oman 
made commitments on the movement of natural persons as business visitors, professionals of contractual service suppliers, and employees of ju ridical persons, both in the higher executive 
category (managers, executives, and specialists) and in the lower non-executive category. 
4.58.  Several state-owned companies continue to dominate services activities although some had 
been repeatedly proposed for privatization. Th ey frequently operate under monopoly or hold 
exclusive rights in some branches. These include Oman Telecommunications Company, Oman 
Postal Company, National Transport Company, Oman Air, Oman Aviation Services, certain tourism 
services, and various port companies. 
4.5.2  Financial services 4.5.2.1  Banking 
4.59.  The Central Bank of Oman (CBO) is Oman's banking sector regulator, in accordance with the 
Banking Law (Sultani Decree No. 114/2000, as  amended). There are 16 commercial banks 
operating in Oman (seven Omani banks and nine br anches of foreign banks) as well as two state-
owned specialized banks (Oman Development Bank  (ODB) and Oman Housing Bank (OHB)). All 
commercial banks are privately owned; the Government has only 24.9% minority stake in Bank Muscat. ODB provides soft loans to SMEs in key activities, such as agriculture, fisheries, livestock, 
health, tourism, and traditional industrial craftsmanship (section 3.4.1). OHB provides finance 
mainly through soft housing loans. 
4.60.  Licensing procedures are the same for Omani and foreign-owned banks. Investors must 
apply to the CBO for a licence. Approval or disappr oval of any request for authorization of a branch 
office is made by the Board of Governors. The authorities indicate that no request has been denied 
since 2006. An application fee of RO 6,000 is charged for the head office, and RO 600 for the main branch. Any licensed bank may establish and operate branch offices within or outside Oman. 
Commercial presence is allowed in the form of wholly foreign-owned subsidiaries and branches of 
foreign banks and of other financial service suppliers. The minimum paid-up capital requirement is RO 100 million for local commercial banks, and RO 20 million for foreign banks. In addition, 
licensed banks are required to keep a paid-up capital deposit with the CBO equivalent to one-tenth 
of 1% of their global banking resources, wi th a minimum of RO 50,000 and a maximum of 
RO 500,000. Pursuant to Oman's FDI legislation, aggregate foreign ownership in locally incorporated banks is limited to a maximum equity share of 70%. 
4.61.  A financial stability unit (FSU) was set up within the CBO in 2011 for macro-prudential 
supervision of the financial system.
13 The FSU is tasked with developing a database on key 
variables relating to the economy, financial markets and institutions towards formulating an early 
warning signal system for surveillance of the Omani financial system. At end-2012, the banking 
system's Basel II regulatory capi tal was 16% (up from 14.7% in 2008), significantly higher than 
the minimum of 12% prescribed by the CBO. The CBO has also issued a roadmap for the 
implementation of Basel III standards. Moreover, an internal capital adequacy assessment process 
has been put into operation by all banks. Risk-based supervision, which was first initiated on a pilot basis in 2011, has now been implemented in full to cover the entire banking system. 
4.62.  Personal and housing loans are subject to an interest rate ceiling set by the CBO. The ceiling 
was reduced from 8% to 7% in April 2012 and further to 6% in October 2013.
14 Other lending and 
deposit rates are market-determined. 
4.63.  In December 2012, the Sultanate issued a regulatory framework for Islamic banking 
(Sultani Decree No. 69/2012). As at November 2013, there were 8 branches, belonging to Islamic 
banks, and Islamic banking windows offered by ot her licensed banks with a total of 30 branches. 
                                               
12 WTO document WT/ACC/OMN/26/Add.2, 29 September 2000. 
13 Central Bank of Oman (2013). 
14 Central Bank of Oman, Circular BM 112, 2 October 2013. WT/TPR/S/295/Rev.1 • Oman 
 
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  4.5.2.2  Insurance 
4.64.  Oman's insurance market consists of 21 di rect insurance companies, ten of which are Omani 
companies, and one reinsurance company. The num ber of insurance policies issued in Oman 
increased from around 700,000 in 2007 (85% were car insurance) to about 1.1 million in 2012, 
while the value of written premiums rose from about RO 175 million to some RO 270 million. 
4.65.  Under Sultani Decree No. 90/2004, the sector  is supervised and regulated by the Capital 
Market Authority (CMA). Sultani Decree No. 12/1979, as amended, lays down the regulatory 
regime for insurance activities. Under the Decree, an insurance company must be a joint-stock 
company, commercially registered in Oman, an d licensed by the CMA. The minimum capital 
prescribed for insurance companies is currently RO 10 million. Companies must deposit requisite guarantees and maintain a required margin of solvency. There are no regulations on tariffs, 
premiums are market determined. Cross-border supply of reinsurance services is free of 
restrictions. 
4.66.  Foreign insurance companies may supply insurance services as a locally incorporated 
company or as a branch of the parent company. For foreign insurance companies, the Decree 
stipulates: (i) all policies covering risks situated in Oman must be issued in Oman; (ii) a record of all policies issued with respect to Oman must be maintained in a local office; (iii) the parent 
company must be established in accordance with laws of the country of origin; (v) RO 150,000 
must be deposited with the CMA for doing business in any class of insurance and not less than RO 300,000 for more than one class; and (vii) an  amount not exceeding 25% of each insurance 
policy issued in Oman must be reinsured with a national insurance company.  
4.67.  Oman's insurance regulatory framework also includes a Code for Corporate Governance and 
a Code of Practice for Conduct of Insurance Bu siness. The regulatory framework is reviewed 
periodically with the aim of keeping up to date with international guidelines and global best 
practices. A risk-based solvency and capital adeq uacy framework for insurance services is under 
discussion. 
4.68.  There are no restrictions regarding ow nership of insurance companies. An insurance 
company in Oman may transact general or life insu rance or both, depending on the licence applied 
for and granted. Third party vehicle insurance is compulsory and may only be provided by locally 
incorporated companies. 
4.69.  The authorities indicate that a draft law on Islamic insurance ( takaful ) is under preparation. 
4.5.2.3  Securities 
4.70.  The Muscat Securities Market (MSM) es tablished through Sultani Decree No. 53/1988 (as 
amended), started operations in 1989. The MSM is a governmental entity, in charge of providing 
operational facilities and mechanisms for licens ing trading, settlement, and registration of 
securities. The CMA, established by Sultani Decree No. 80/1998, is responsible for monitoring capital market activity on the MSM. In addition , the Muscat Clearing and Depository Company, a 
closed Omani shareholding company, provides a ce ntralized system for registering and transferring 
ownership of securities and safekeeping records. 
4.71.  In November 2013, 125 companies, 18 bonds (11 corporate, 7 government
15), and 
14 mutual funds were listed on the MSM. Market ca pitalization of listed securities amounted to 
RO 13.5  billion, up from RO 10.2 billion in 2007. The MSM is open to foreign investors. The share 
of foreign investors in Oman's total securities market investment increased from 27% in 2007 to 28% in 2013.  
                                               
15 In 2008, the Government of Oman issued development bonds, through the CBO, for the first time 
since 1991. The issuance of Islamic bonds ( sukuk ) is under preparation. WT/TPR/S/295/Rev.1 • Oman 
 
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  4.5.3  Communication services 
4.5.3.1  Telecommunications 4.72.  The Telecom Law (Sultani Decree No. 30/2002
16) lays down the basic regulations for 
Oman's telecom sector and established the Telecommunication Regulatory Authority (TRA) as 
regulator. The Ministry of Transport and Communication (MOTC) formulates policies for the 
subsector. Any operator wanting to establish, operate, and provide telecommunications services must obtain a licence from the TRA. Licence applications are reviewed on the basis of the technical 
and financial capabilities of the applicant, with preference given to those prepared to participate in 
universal service provision; compete to provide telecom services; promote research or new types of telecom services; and promote investment in the subsector. 
4.73.  There are three types of telecom licences: a "class I" licence is issued, through Sultani 
Decree, for the establishment or operation of a public telecom network or international telecom 
infrastructure, or for the supply of public telecom services or international access services that require the use of national resources (right of wa y and spectrums). The duration of the licence is 
determined on a case-by-case basis. A "class II" licence is issued, by decision of the Minister of 
Transport and Communication, after approval by the TRA, for the provision of public telecom 
services that depend on using the capacity of a "class I" telecom network and the provision of 
additional public telecom services that require exploiting national resources (numbering) without 
exploiting any natural resource. The duration is de termined by MTC but shall not exceed ten years. 
For private telecom services not connected to public network, a "class III" licence is issued, for a duration not exceeding five years. An applic ation fee of RO 500 is charged by the TRA for 
examining an application. Operators are required to notify TRA of any charge (including tariffs) 
and the standard terms and conditions. The charge  should be notified to the customers in the 
media. 
4.74.  As at November 2013, three companies were offering landline telephone and internet 
services: Oman Telecommunication Company (Omantel), in which the state holds a 70% share
17; 
Nawras, which was granted a licence in June 2009; and a consortium consisting of Awaser Oman 
and PCCW International, which was granted a licence in November 2012. There are two mobile 
phone operators in Oman: Oman Mobile, a subsid iary of Omantel, and Nawras Telecom. The 
authorities indicate that issuance of a third mobile phone licence is under consideration. Since Oman's last TPR, the number of mobile subscr iptions has increased substantially, while the 
number of fixed-line subscribers has stagnated (Table 4.8). 
Table 4.8 Selected telecommunication indicators, 2008-13  
 2008  2009  2010  2011  2012 2013a 
Main telephone lines ('000) 301 300 284 287 305 350 
Cellular mobile subscribers ('000) 3,219 3,971 4,606 4,809 5,278 5,588 
Broadband subscribers ('000) 32 41 53 78 113 151 
a Figures are for November 2013. 
 Source: ITU (2013), Telecommunication Indicators ; Telecommunication Regulatory Authority (2013), Annual 
Report 2012 ; and information provided by the Omani authorities. 
4.75.  Under Articles 38 and 39 of the Telecom Law, the TRA is to float an open tender for 
licensing universal services requirements, as set up by the MTC, with subsidies for the incumbent 
to be financed by the Treasury. If there are no bidders, Omantel will provide the services and have 
the right to receive subsidies for the related net cost as determined by the Act. 
4.76.  An Information Technology Authority (ITA) was established in 2006 to promote projects for 
Oman’s digital advancement and help transform Oman into a knowledge–based economy. The ITA 
is responsible for implementing Oman's e-government initiative. 
                                               
16 The Law was amended by Sultani Decree Nos. 59/2004, 64/2007 and 134/2008. 
17 In September 2013, the Government rekindled plans to reduce its share to 51%. WT/TPR/S/295/Rev.1 • Oman 
 
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  4.77.  The importation of radio-transmitting and receiving sets and wireless-telegraph devices 
requires a permit, issued by the TRA (section 3.2.6). In June 2010, the TRA issued labelling guidelines for telecommunication equipment; dealers of such equipment must register with the TRA (section 3.4.2.3). 
4.5.3.2  Postal services 
4.78.  Postal services are under the control of Oman Post Company (OPC), a state-owned 
monopoly; under Sultani Decree No. 48/2005 the MOTC is the supervisory authority. Pursuant to 
the Postal Services Regulatory Law (Sultani Decree No. 71/2012), licences, issued by the TRA, are 
required to provide postal services. Private companies are allowed only in international express mail services. As at October 2013, 12 such companies were registered with the MTC.  
4.79.  There are 93 post offices in Oman. Mail is delivered to post office boxes, not directly to the 
physical address; the annual fee for this service is RO 15 for enterprises and RO 10 for individuals. 
4.5.4  Transport services 4.5.4.1  Land transport 
4.80.  Oman has about 60,400 kilometres of as phalted and graded roads. In general, road 
transport is reliable, although coverage in some sparsely populated areas remains poor because of the difficult terrain. In 2012, imports by ro ad transport represented about 25% of total 
merchandise imports by value. 
4.81.  Road transport activities are mainly regulated by the MOTC. A Department for Land 
Transport was established within the Ministry in  2008. The main policy goal is to widen and 
improve the existing road system in order to accommodate the increase in traffic in recent years. 
Oman is increasingly using smart road technologies to improve traffic safety and the efficiency of 
the existing infrastructure. 
4.82.  Road transport services may be provided by the private sector. Foreign participation in road 
transport services is limited to a maximum of 70%. State-owned Oman National Transport 
Company (ONTC) is the main bus and coach operator; there are also some private bus operators. Only Omani nationals are allowed to operate taxis. Prices of road transport services are market-
determined. Cabotage is not permitted. 
4.83.  There are no railways in Oman, but a rail ne twork is planned, including links to neighboring 
countries. The Oman Railway project is part of the GCC Railway network, linking Oman with Kuwait along with other GCC states. In autumn 2013, a tender was assigned to provide 
preliminary design services linked to the development of a national rail network to link major cities 
and ports. The network is to be built in nine segments, the first running from al Buraimi to Sohar, and eventually all the way to Salalah. The target year for the completion of the entire GCC 
network is 2018. 
4.5.4.2  Maritime transport 4.84.  The maritime transport subsector is overseen by the Directorate General for Ports and the 
Directorate General for Maritime Affairs (DGMA), bo th under the MTC. Port tariffs are approved by 
both the MTC and the Ministry of Finance. The G CC approved a number of rules and regulations for 
seaports in 2006 with a view to improving port infrastructure.
18 
4.85.  Oman has eight major ports, all of which are state-owned.19 In 2011, the Government 
announced that cargo movements were to be concentrated in Sohar, while Port Sultan Qaboos is 
to be converted into an exclusive tourism port . The Port of Salalah, some 1,000 kilometers 
southwest of Muscat, has established itself as a leading container transhipment centre on the 
Indian Ocean Rim. The Port Services Corporation (PSC), a company with 35.5% government 
                                               
18 The Cooperation Council for the Arabs States of the Gulf (2006). 
19 Port Sultan Qaboos, port of Salalah, port of Sohar,  port of Khasab, port of Shinas, port of Duqm, Mina 
Al Fahal, and Qalhat LNG (Ministry of  Transport and Comm unications, 2010). WT/TPR/S/295/Rev.1 • Oman 
 
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  ownership, has managed and operated Port Sultan Qaboos since 1976 under an exclusive 
concession granted by the Government. The concession was renewed for 25 years in 2007. Since 2012, the PSC has also been managing the port of Khasab. The ports of Sohar and Salalah are operated by joint ventures between the Government of Oman and private foreign companies. In 
2012, imports by Oman's seaports represented about 66% of total merchandise imports by value. 
4.86.  Oman's merchant fleet remains relatively small, while port traffic has increased substantially 
in recent years (Table 4.9). 
Table 4.9 Shipping and maritime transport services, 2007-12
 
 2007 2008  2009  2010  2011 2012  
Container port trafic 
('000 TEUs)a 2,877 3,428 3,768 3,893 4,090 .. 
.. Not available. 
 a 20-foot equivalent unit.  Source:  UNCTAD (2012) , Review of Maritime Transport ; and information provided by the authorities . 
4.87.  According to the authorities, no special incentives are granted to the subsector. Maritime 
transport services may be provided by the priv ate sector (national and foreign). Freight and 
passenger transport charges are market determined. Cabotage is not allowed. The conditions 
associated with flying the Omani flag include being registered as Omani company; having a valid certificate; being recognized by the International Association Classification Society; and, for second-hand ships, being less than 50 years old. 
4.5.4.3  Air transport 
4.88.  Air transport has grown substantially since Oman's last TPR (Table 4.10). Oman's main 
airport is Muscat International, which is currently being expanded to handle a capacity of 
12 million passengers annually. In 2011, construction began for the new Salalah International 
Airport, which is supposed to open in 2014 and cater for 1 million passengers annually. Smaller airports are located in Masirah, Khasab, Diba, and Sur. Additional airports are being constructed in 
Adam, Ad Duqm, Sohar, Ras-as-Hadad, all of wh ich are expected to be operational in 2014. 
Furthermore, oil companies operate a number of landing strips at remote oilfield locations. In 2012, imports by air transport represented about 9% of total merchandise imports by value. 
Table 4.10 Air transport services, 2006-11
a 
 2006 2007  2008  2009  2010 2011  
Passengers ('000) 4,778 4,220 4,401 4,980 6,206 6,992 
Arrivals 2,278 2,089 2,221 2,476 3,064 3,527 
Departures 2,244 1,963 2,104 2,427 3,024 3,386 
Transit 256 168 75 80 118 78 
Cargo services (tonnes) 97,908 76,540 59,002 65,028 97,980 95,342 
Aircraft movements 49,901 58,903 48,627 59,008 70,481 73,179 
 
a Figures for 2006 and 2007 refer to Muscat Internationa l Airport only. Statistics include international 
and domestic flights. Data for 2012 and 2013 are not available. 
 Source: National Center for Statistics and Inform ation, Statistical Year Books (2009, 2010, and 2012). 
Viewed at: http://www.ncsi.gov.om/publications.aspx . 
4.89.  State-owned Oman Airport Management Company (OAMC) is the airport operator at the 
Muscat and Salalah airports; it will also manage the airports that are due to open in 2014.  
4.90.  Oman Air, the national carrier, is 99.8% state-owned. Private air carriers are allowed to 
operate scheduled flights from and to Oman. The authority for approval of new flights is vested in the Public Authority for Civil Aviation. According to the authorities, there are, in principle, no objections to allowing new entrants into the market. Cabotage is not allowed. WT/TPR/S/295/Rev.1 • Oman 
 
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  4.91.  Oman Aviation Services (OAS), a subsidiary  of Oman Air, has  exclusive rights to provide 
airport handling facilities, airline catering, and other services (e.g. ramp services) in Oman. OAS pays to OAMC as concession fee: 5% of its monthly turnover received from ground handling revenue provided to third parties, and 5% of  its monthly turnover from catering revenue. 
4.92.  Oman has signed bilateral air transport agreements with numerous  countries. These 
agreements are usually based on reciprocity in terms of capacity and frequency. Oman has also initiated and signed open-skies agreements with Bahrain, Iceland, Lebanon, Jordan, Kuwait, 
Malaysia, Morocco, Thailand, Spain, UAE, and the United States. The Government is currently 
exploring the possibility of introducing an open-skies policy and allowing private investment in a number of services related to air transport.
20 
4.5.5  Tourism 
4.93.  Oman has one of the most diverse enviro nments in the Middle East, with high mountain 
ranges, deserts, a long coastline and unpolluted waters. Other attractions include castles, forts, and various festivals. The development of tourism activities is a key policy objective and part of 
the Government's diversification efforts. The number of hotels has increased strongly in recent 
years. The number of foreign tourists stagnated between 2008 and 2011, but increased strongly in 
2012 (Table 4.11). Most tourists come from ne ighbouring GCC countries, Europe (mostly the 
United Kingdom, Germany, and France) and India. 
Table 4.11 Main tourism indicators, 2007-12 
 2007 2008  2009  2010  2011 2012  
Total tourism value 
added (million RO) 430.2 562.9 507.3 606.3 542.6 636.0 
Tourism share in GDP 
(%) 2.67 2.43 2.82 2.66 2.0 2.1 
Total expenditure of 
inbound tourism 
(million RO) 167.7 178.7 144.2 140.6 .. .. 
Foreign tourists 1,359,510 1,614,703 1,586,979 1,454,083 1,427,611 2,063,956 
Hotels 190 196 224 229 248 .. 
Rooms/apartments 9,298 9,318 10,491 11,037 12,195 .. 
Beds 14,665 14,826 16,681 17,492 19,265 .. 
.. Not available. 
 Source: Ministry of Tourism. 
4.94.  The Ministry of Tourism, established in 2004, is responsible for preparing tourism-related 
plans and programmes; and regulation and supervis ion of all relevant agents in the subsector, 
including hotel classification, and granting lice nces. Licensing requirements apply to numerous 
activities in the tourism sector, this includes: entertainment and leisure activities, transportation of tourists, water sports, travel agencies, hotel management, and tour guides. The authorities 
indicate that these requirements are mainly for quality control reasons. 
4.95.  Foreign individuals and companies are excluded from owning real estate unless the property 
falls under Integrated Tourism Complexes (ITC) regulations on the basis of Sultani Decrees 
Nos. 12/2006 and 65/2007. An Omani or foreign co mpany may apply to the Ministry of Housing to 
lease land with freehold interest in general for 25 years, or 50 years for ITC and similar projects. Under the Foreign Capital Investment Law, foreign investors in the tourism subsector may own up to 70% of total equity. Nonetheless, this can be raised to 100% in case of "strategic" projects 
(section 2.6). 
4.96.  State-owned Omran is the leading tourism-related investment‚ development, and 
management company; it also owns and manage s several hotels and resorts. All hotels and 
restaurant charge 5% municipality tax and 4% tourism tax. 
                                               
20 Oman Daily Observer , 13 January 2013: "Oman to weigh open sky policy for air transportation". 
Viewed at: http://main.omanobserver.om/node/143422  [17 June 2013]. WT/TPR/S/295/Rev.1 • Oman 
 
- 56 - 
 
  REFERENCES 
Central Bank of Oman (2013), Annual Report 2012. Viewed at: http://www.cbo-
oman.org/annual/CboAnnualReportEn2012.pdf .  
Cooperation Council for the Arabs States of the Gulf (2006), Rules and Regulations for Seaports .  
Viewed at: http://www.ports.gov.sa/English/Rule sRegulations/Pag es/default.aspx . 
Hvidt, Martin (2013), Economic Diversification in the GCC countries: Past record and future trends , 
Research Paper, Kuwait Programme on Developmen t, Governance and Globalisation in the Gulf 
States. Viewed at: http://eprints.lse.ac.uk/55252/1/Hvidt_2013.pdf . 
ITC/PAIPED (2012): Trade Secrets: The Export Answer Book for Small and Medium Sized 
Enterprises in the Sultanate of Oman , Omani Centre for Investment Promotion and Export 
Development, Oman. 
ITU (2013), Telecommunication Indicators , Geneva. 
Ministry of Agriculture and Fisheries (2012), Oman Salinity Strategy , Muscat. 
Ministry of Transport and Communications (2010), Ports of Oman , Muscat. 
National Center for Statistics and Information, Monthly Statistical Bulletin. Viewed at: 
http://www.ncsi.gov.om/NCSI_website/book/m b/jul2013/Monthly%20Bulletin%20July%202013.p
df. 
National Center for Statistics and Information (annually), Statistical Year Book , Oman 
Public Authority for Investment Promotion and Export Development (2013), Investing in Oman,  
Muscat. 
Telecommunication Regulatory Authority (2013), Annual Report 2012, Oman 
UNCTAD (2012) , Review of Maritime Transport,  Geneva. 
UNCTAD (2013), World Investment Report 2013 , Geneva. 
World Bank (2013), Doing Business 2013 . Viewed at: 
http://www.doingbusiness.org/~/media/GIAW B/Doing%20Business/Documents/Annual-
Reports/English/DB13-full-report.pdf . 
WTO (2008), Trade Policy Review – Oman , Geneva. 
 WT/TPR/S/295/Rev.1 • Oman 
 
- 57 - 
 
  5  APPENDIX TABLES 
Table A1.1 Merchandise imports by HS section and major HS chapters, 2006-12 
(US$ million and %) 
HS 
Section HS 
Chapter/Code 2006 2007  2008  2009  2010 2011 2012  
Total (US$ million) 11,038.4 16,024.7 22,924.7 17,851.5 19,774.5 23,619.4 28,117.6 
  (% of total) 
01 Live animals and 
products 3.6 3.3 3.9 3.9 3.7 3.7 3.5 
 04 Dairy produce 1.9 1.7 2.2 2.0 2.0 1.9 1.9 
02 Vegetable products 2.8 2.8 3.6 2.9 2.9 2.8 2.9 
03 Fats and oils 0.7 0.8 0.9 0.7 0.8 1.1 0.8 
04 Prepared food, 
beverages and tobacco 3.5 3.0 2.5 3.5 4.8 3.5 3.3 
05 Mineral products 5.6 5.0 4.7 7.3 8.9 14.5 13.5 
 27 Fuels 3.5 3.7 3.0 6.0 7.7 11.1 8.9 
 26 Ores, slag and ash 1.7 0.8 0.4 0.1 0.2 2.4 3.8 
06 Chemicals and products 
thereof 4.8 4.6 4.3 7.4 7.9 7.3 7.9 
 29 Organic chemicals 0.4 0.5 0.4 1.7 1.9 2.1 2.7 
07 Plastics and rubber 3.5 3.4 4.5 3.4 3.7 3.7 3.3 
 39 Plastics and articles 2.6 2.5 3.8 2.5 2.6 2.6 2.3 
08 Raw hides and skins; 
leather 0.1 0.1 0.1 0.1 0.1 0.1 0.1 
09 Wood, cork, straw 1.0 0.9 1.0 1.0 1.0 0.9 1.0 
10 Pulp of wood; paper and 
paperboard 1.3 1.1 1.0 1.1 1.1 1.1 1.0 
11 Textiles and textile 
articles 1.5 1.5 1.4 1.5 1.6 1.6 1.4 
12 Footwear, headgear, etc. 0.4 0.4 0.3 0.4 0.4 0.3 0.3 
13 Articles of stone, plaster, 
cement 1.4 1.5 1.6 1.5 1.4 1.4 1.6 
14 Precious stones and 
metals, pearls 1.1 1.1 1.2 1.0 1.2 1.0 1.3 
15 Base metals and articles 
thereof 13.9 16.1 15.9 12.4 11.6 12.1 13.0 
 73 Articles of iron or 
steel 7.0 7.9 6.3 6.7 5.0 4.7 5.8 
 72 Iron and steel 2.6 3.0 4.9 2.7 3.0 3.9 3.7 
16 Machinery, electrical 
machines 23.2 25.8 23.5 23.3 20.7 21.4 18.4 
 84 Machinery and 
mechanical appliances;  
parts 17.8 18.4 16.9 15.9 14.2 14.1 12.2 
 85 Electrical machinery 
and equipment and parts 5.4 7.4 6.6 7.4 6.5 7.3 6.2 
17 Transport equipment 25.9 25.6 26.6 25.8 25.6 20.7 23.7 
 87 Vehicles  25.1 24.1 25.2 21.9 24.9 20.2 23.0 
18 Precision equipment 1.2 1.2 1.4 1.3 1.4 1.4 1.5 
19 Arms & ammunition 0.0 0.0 0.0 0.0 0.2 0.0 0.0 
20 Miscellaneous 
manufactured articles 1.4 1.4 1.5 1.3 1.3 1.3 1.3 
21 Works of art, etc. 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
Not classified 2.8 0.3 0.1 0.1 0.0 0.0 0.1 
 
Source: UNSD Comtrade database, HS classifications. WT/TPR/S/295/Rev.1 • Oman 
 
- 58 - 
 
  Table A1.2 Merchandise exports by HS  section and major HS chapters, 2006-12 
(US$ million and %)  
HS Section HS Chapter/Code 2006  2007  2008  2009  2010 2011 2012  
Total (US$ million) 19,591 22,082 33,777 22,880 31,603 41,246 45,672 
 (% of total) 
01 Live animals and products 1.0 1.0 1.3 1.4 1.3 1.1 1.0 
 04 Dairy produce 0.4 0.6 1.0 0.9 0.7 0.6 0.5 
02 Vegetable products 0.2 0.2 0.2 0.2 0.3 0.2 0.2 
03 Fats and oils 0.4 0.4 0.6 0.7 0.5 0.5 0.3 
04 Prepared food, beverages and 
tobacco 0.4 0.4 0.4 0.7 0.5 0.5 0.6 
05 Mineral products 92.1 89.9 87.2 79.9 80.6 81.9 85.2 
 27 Fuels 91.4 89.1 86.4 79.0 79.9 80.9 83.5 
 26 Ores, slag and ash 0.1 0.3 0.5 0.4 0.4 0.7 1.4 
06 Chemicals and products thereof 1.8 2.1 2.4 3.5 5.8 7.4 6.1 
 29 Organic chemicals 0.0 0.3 0.7 0.9 2.9 4.7 3.5 
 31 Fertilizers 1.5 1.3 1.2 2.2 2.5 2.3 2.2 
07 Plastics and rubber 0.4 1.3 1.4 2.8 2.1 1.9 1.4 
 39. Plastics and articles 0.4 1.3 1.4 2.8 2.1 1.9 1.4 
08 Raw hides and skins; leather 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
09 Wood, cork, straw 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
10 Pulp of wood; paper and 
paperboard 0.1 0.1 0.1 0.1 0.1 0.1 0.1 
11 Textiles and textile articles 0.1 0.1 0.0 0.0 0.0 0.0 0.0 
12 Footwear, headgear, etc. 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
13 Articles of stone, plaster, cement 0.5 0.5 0.5 0.7 0.5 0.3 0.4 
14 Precious stones and metals, 
pearls 0.0 0.0 0.0 0.2 0.1 0.0 0.0 
15 Base metals and articles thereof 1.6 1.4 1.3 4.2 2.8 3.4 3.8 
 76 Aluminium and articles 0.2 0.3 0.4 3.0 1.9 1.5 1.9 
 72. Iron and steel 0.4 0.2 0.1 0.1 0.2 1.3 1.2 
 73. Articles of iron or steel 0.7 0.5 0.4 0.9 0.5 0.5 0.7 
16 Machinery, electrical machines 1.2 2.1 1.8 1.5 0.9 0.8 0.6 
 85. Electrical machinery and 
equipment and parts 1.2 2.1 1.8 1.5 0.9 0.8 0.6 
17 Transport equipment 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
18 Precision equipment 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
19 Arms & ammunition 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
20 Miscellaneous manufactured 
articles 0.2 0.1 0.2 0.2 0.1 0.1 0.1 
21 Works of art, etc. 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Not classified 0.0 0.2 2.5 3.7 4.3 1.6 0.0 
 
Source: UNSD Comtrade database, HS classifications. WT/TPR/S/295/Rev.1 • Oman 
 
- 59 - 
 
  Table A1.3 Destinatio n of exports, 2006-12 
(US$ million and %)  
 2006 2007  2008  2009  2010 2011 2012  
Total (US$ million) 19,591 22,082 33,777 22,880 31,604 41,246 45,672 
 (%) 
America 3.5 0.3 0.4 0.8 1.1 1.0 1.9 
  United States 3.5 0.2 0.4 0.8 0.9 0.7 1.8 
  Other America 0.0 0.0 0.0 0.1 0.2 0.3 0.1 
Europe 2.0 1.3 1.4 3.1 1.6 1.4 0.9 
  EU(27) 2.0 1.2 1.3 3.0 1.4 1.3 0.9 
    The Netherlands 0.3 0.3 0.3 0.3 0.2 0.4 0.2 
    EFTA 0.0 0.1 0.0 0.0 0.1 0.0 0.0 
    Other Europe 0.0 0.0 0.1 0.1 0.1 0.1 0.0 
Commonwealth of 
Independent States (CIS) 0.0 0.1 0.0 0.1 0.1 0.1 0.1 
Africa 0.6 0.7 0.6 0.9 1.1 1.3 1.7 
  United Republic of Tanzania 0.1 0.1 0.0 0.0 0.1 0.2 0.5 
  Somalia 0.2 0.2 0.1 0.3 0.2 0.2 0.3 
  Egypt 0.0 0.0 0.1 0.2 0.2 0.2 0.6 
Middle East 6.8 8.8 8.4 9.7 8.5 6.1 7.2 
  United Arab Emirates 4.8 6.4 4.9 5.8 4.8 2.8 3.1 
  Kingdom of Saudi Arabia 0.7 0.7 1.3 1.5 1.5 1.5 1.9 
  Iraq 0.1 0.2 0.5 0.5 0.3 0.4 1.0 
  Kuwait 0.2 0.2 0.3 0.2 0.9 0.7 0.4 
  Qatar 0.4 0.6 0.8 0.8 0.5 0.3 0.4 
  Yemen 0.3 0.3 0.2 0.4 0.2 0.1 0.2 
Asia 82.4 73.9 72.7 66.8 68.3 76.1 9.1 
  China 29.2 29.8 32.6 21.4 28.8 33.1 79.5 
  Japan 10.3 13.2 11.8 13.3 11.7 9.7 10.9 
  Six East Asian Traders 40.9 27.8 25.5 27.9 23.3 20.6 29.1 
    Malaysia 3.8 2.0 2.1 0.7 0.4 0.5 0.5 
    Thailand 13.6 11.6 7.6 8.4 7.6 6.0 4.9 
    Chinese Taipei 4.0 2.9 3.6 4.6 4.1 3.5 8.2 
    Korea, Rep. of 17.7 10.4 10.7 11.9 8.2 8.0 10.3 
    Singapore 1.7 0.8 1.5 2.2 2.9 2.5 4.9 
  Other Asia 2.0 3.2 2.7 4.2 4.4 12.8 5.8 
    India 1.7 2.4 2.1 2.9 2.8 10.8 4.8 
    Pakistan 0.2 0.4 0.3 0.5 0.6 0.7 1.2 
    Indonesia 0.0 0.0 0.0 0.4 0.5 0.7 0.5 
    Viet Nam 0.0 0.0 0.1 0.1 0.1 0.2 0.3 
Other 4.6 14.9 16.5 18.6 19.4 14.0 10.4 
 
Source: UNSD Comtrade database. For 2012, country shares are based on information provided by the 
authorities. WT/TPR/S/295/Rev.1 • Oman 
 
- 60 - 
 
  Table A1.4 Origin of imports, 2006-12 
(US$ million and %) 
 2006 2007  2008  2009  2010 2011 2012  
Total (US$ million) 11,038.4 16,024.7 22,924.7 17,851.5 19,774.5 23,619.4 28,117.6 
 (%) 
America 7.0 7.6 7.0 8.2 6.8 9.6 11.0 
  United States 5.2 5.8 5.7 6.5 4.9 5.9 5.9 
  Other America 1.8 1.9 1.3 1.7 1.9 3.7 5.1 
    Brazil 0.7 0.7 0.6 0.8 0.8 2.7 4.2 
Europe 20.3 21.9 18.7 18.8 16.7 15.5 14.1 
  EU(27) 19.0 19.5 17.1 17.2 14.9 14.0 12.5 
    Germany 5.0 5.3 4.2 4.3 3.7 3.5 3.2 
    Italy 2.0 2.4 2.0 2.3 1.6 1.9 2.0 
    United Kingdom 3.3 2.9 2.2 2.3 2.3 2.0 1.9 
    France 1.7 2.4 1.3 1.5 2.3 1.6 1.5 
    The Netherlands 2.0 2.1 1.5 1.7 1.0 1.2 1.1 
    Belgium 1.3 0.9 1.8 1.1 1.0 0.7 1.0 
EFTA 0.8 1.4 0.8 1.1 1.1 0.9 0.9 
    Switzerland 0.8 1.3 0.8 1.0 0.9 0.8 0.8 
Other Europe 0.5 1.0 0.8 0.6 0.7 0.7 0.7 
Commonwealth of 
Independent States (CIS) 1.3 1.2 1.8 0.7 1.0 1.6 1.6 
  Russian Federation 0.4 0.7 1.0 0.5 0.9 1.3 1.1 
Africa 1.1 0.9 1.5 1.3 1.1 1.2 1.2 
Middle East 31.6 31.4 32.5 31.0 35.4 37.4 31.4 
  United Arab Emirates 25.5 26.4 27.2 23.8 28.4 27.4 25.7 
  Kingdom of Saudi Arabia 3.4 2.4 2.6 3.5 3.2 5.0 4.2 
  Kuwait 0.3 0.2 0.4 1.2 1.4 0.8 1.1 
  Bahrain 0.8 0.9 0.9 0.6 1.2 1.6 1.1 
  Qatar 0.2 0.2 0.2 0.8 0.3 1.4 0.9 
Asia 37.5 36.8 38.5 40.1 38.9 34.8 32.7 
  China 3.3 3.0 4.6 4.8 4.8 4.6 5.0 
  Japan 17.1 15.7 15.6 15.0 16.7 12.6 13.5 
  Six East Asian Traders 8.5 7.5 9.3 10.4 9.2 8.9 5.4 
    Korea, Rep. of 3.5 3.5 4.2 3.5 3.4 3.9 1.7 
    Malaysia 0.9 1.0 1.0 2.6 1.2 1.2 1.0 
    Thailand 2.4 2.0 2.0 2.4 2.5 2.4 2.7 
Other Asia 8.6 10.6 9.0 9.9 8.1 8.5 8.8 
  India 5.2 6.5 4.5 5.9 4.5 4.8 5.5 
Australia 2.0 2.0 1.7 2.0 2.1 1.7 1.7 
Other 1.3 0.3 0.0 0.0 0.0 0.0 7.0 
 
Source: UNSD Comtrade database. For 2012, country shares are based on information provided by the 
authorities. WT/TPR/S/295/Rev.1 • Oman 
 
- 61 - 
 
  Table A3.1 Applied MFN tariff averages by HS 2-digit level, 2013  
HS Description No. of 
lines Average 
(%) Range  
(%) Share of 
duty-free 
lines (%) 
 Total/Average 7,301 5.5 0-100 11.1 
01 Live animals 52 0.0 0.0 94.2 
02 Meat and edible meat offal 85 19.8 0-100 16.5 
03 Fish and crustaceans, molluscs and other aquatic 
invertebrates 224 3.3 0-5 34.8 
04 Dairy produce; birds' eggs; natural honey; edible 
products of animal origin, not elsewhere specified or included 48 4.8 0-5 4.2 
05 Products of animal origin, not elsewhere specified 
or included 29 8.4 5-100 0.0 
06 Live trees and other plan ts; bulbs, roots and the 
like; cut flowers and ornamental foliage 20 3.3 0-5 35.0 
07 Edible vegetables and certain roots and tubers 83 2.5 0-5 49.4 
08 Edible fruit and nuts; peel of citrus fruit or 
melons 83 2.4 0-5 51.8 
09 Coffee, tea, maté and spices 44 3.6 0-5 27.3 
10 Cereals 32 0.6 0-5 87.5 
11 Products of the milling industry; malt; starches; 
inulin; wheat gluten 85 3.8 0-5 24.7 
12 Oil seeds and oleaginous fruits; misc grains, 
seeds and fruit; industrial or medicinal plants; 
straw and fodder 77 2.8 0-5 40.3 
13 Lac; gums, resins and other vegetable saps and 
extracts 28 5.0 5.0 0.0 
14 Vegetable plaiting materi als; vegetable products 
not elsewhere specified or included 9 5.0 5.0 0.0 
15 Animal or vegetable fa ts and oils  and their 
cleavage products; prepared  edible fats;  animal 
or vegetable waxes 63 14.0 5-100 0.0 
16 Preparations of meat, of fish or of crustaceans, 
molluscs or other aquatic invertebrates 51 14.3 5-100 0.0 
17 Sugars and sugar confectionery 40 5.8 0-100 32.5 
18 Cocoa and cocoa preparations 20 14.5 5-100 0.0 
19 Preparations of cereals, flour, starch or milk; 
pastry cooks' products 53 4.7 0-5 5.7 
20 Preparations of vegetables , fruit, nuts or other 
parts of plants 117 13.1 5-100 0.0 
21 Miscellaneous edible preparations 41 4.9 0-5 2.4 
22 Beverages, spirits and vinegar 40 42.9 0-100 2.5 
23 Residues and waste from the food industries; 
prepared animal fodder 30 8.0 0-100 3.3 
24 Tobacco and manufacture d tobacco substitutes 20 100.0 100.0 0.0 
25 Salt; sulphur; earths and stone; plastering 
materials, lime and cement 97 5.0 5.0 0.0 
26 Ores, slag and ash 37 5.0 5.0 0.0 
27 Mineral fuels, mineral oils and products of their 
distillation; bituminous substances; mineral 
waxes 77 5.0 5.0 0.0 
28 Inorganic chemicals;  organic or inorganic 
compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 268 5.0 0-5 0.7 
29 Organic chemicals 482 4.2 0-5 15.4 
30 Pharmaceutical products 40 0.0 0.0 100.0 
31 Fertilizers 29 5.0 5.0 0.0 WT/TPR/S/295/Rev.1 • Oman 
 
- 62 - 
 
  HS Description No. of 
lines Average 
(%) Range  
(%) Share of 
duty-free 
lines (%) 
32 Tanning or dyeing extracts; tannins and their 
derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 76 5.0 5.0 0.0 
33 Essential oils and resino ids; perfumery, cosmetic 
or toilet preparations 63 5.0 5.0 0.0 
34 Soap, organic surface-active agents, washing 
preparations, lubricating preparations, artificial 
waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, 
modelling pastes, dental waxes and dental preparations with a basis 48 5.0 5.0 0.0 
35 Albuminoidal substances ; modified starches; 
glues; enzymes 32 5.0 5.0 0.0 
36 Explosives; pyrotechnic products; matches; 
pyrophoric alloys; certain combustible preparations 11 5.0 5.0 0.0 
37 Photographic or cinematographic goods 38 5.0 5.0 0.0 
38 Miscellaneous chemical products 112 4.9 0-5 2.7 
39 Plastics and articles thereof 156 5.0 5.0 0.0 
40 Rubber and articles thereof 116 5.0 5.0 0.0 
41 Raw hides and skins (other than furskins) and 
leather 37 15.3 5-100 0.0 
42 Articles of animal gut (other than silk-worm gut) 34 5.0 5.0 0.0 
43 Furskins and artificial fur; manufactures thereof 15 5.0 5.0 0.0 
44 Wood and articles of wood; wood charcoal 152 4.9 0-5 2.0 
45 Cork and articles of cork 18 5.0 5.0 0.0 
46 Manufactures of straw, of  esparto or of other 
plaiting materials; bask etware and wickerwork 20 5.0 5.0 0.0 
47 Pulp of wood or of other fibrous cellulosic 
material; recovered (waste and scrap) paper and 
paperboard 22 5.0 5.0 0.0 
48 Paper and paperboard; articles of paper pulp, of 
paper or of paperboard 122 5.0 0-5 0.8 
49 Printed books, newspapers, pictures and other 
products of the printing industry; manuscripts, 
typescripts and plans 51 1.5 0-5 70.6 
50 Silk 9 5.0 5.0 0.0 
51 Wool, fine or coarse animal hair; horsehair yarn 
and woven fabric 50 5.0 5.0 0.0 
52 Cotton 124 5.0 5.0 0.0 
53 Other vegetable textile fibres; paper yarn and 
woven fabrics of paper yarn 23 5.0 5.0 0.0 
54 Man-made filaments 73 5.0 5.0 0.0 
55 Man-made staple fibres 109 5.0 5.0 0.0 
56 Wadding, felt and non-wovens; special yarns; 
twine, cordage, ropes an d cables and articles 
thereof 43 5.0 5.0 0.0 
57 Carpets and other textile floor coverings 49 5.0 5.0 0.0 
58 Special woven fabrics;  tufted textile fabrics; 
lace; tapestries; trimmings; embroidery 41 5.0 5.0 0.0 
59 Impregnated, coated, covered or laminated 
textile fabrics; textile articles of a kind suitable 
for industrial use 36 5.0 5.0 0.0 
60 Knitted or crocheted fabrics 43 5.0 5.0 0.0 WT/TPR/S/295/Rev.1 • Oman 
 
- 63 - 
 
  HS Description No. of 
lines Average 
(%) Range  
(%) Share of 
duty-free 
lines (%) 
61 Articles of apparel and clothing accessories, 
knitted or crocheted 106 5.0 5.0 0.0 
62 Articles of apparel and cl othing accessories, not 
knitted or crocheted 148 5.0 5.0 0.0 
63 Other made up textile articles; sets; worn 
clothing and worn textile articles; rags 91 5.0 5.0 0.0 
64 Footwear, gaiters and the like; parts of such 
articles 33 5.0 5.0 0.0 
65 Headgear and parts thereof 22 5.0 5.0 0.0 
66 Umbrellas, sun umbrellas, walking-sticks, seat-
sticks, whips, riding-crops and parts thereof 8 5.0 5.0 0.0 
67 Prepared feathers and down  and articles made of 
feathers or of down; artifi cial flowers; articles of 
human hair 11 5.0 5.0 0.0 
68 Articles of stone, plaste r, cement, asbestos, mica 
or similar materials 95 5.0 5.0 0.0 
69 Ceramic products 45 5.0 5.0 0.0 
70 Glass and glassware 89 4.8 0-5 3.4 
71 Natural or cultured pearls, precious or semi-
precious stones, precious metals, metals clad 
with precious metal, and articles thereof; 
imitation jewellery; coin 65 3.2 0-5 35.4 
72 Iron and steel 183 5.0 5.0 0.0 
73 Articles of iron or steel 182 5.0 5.0 0.0 
74 Copper and articles thereof 60 5.0 5.0 0.0 
75 Nickel and articles thereof 23 5.0 5.0 0.0 
76 Aluminium and articles thereof 62 5.0 5.0 0.0 
78 Lead and articles thereof 8 5.0 5.0 0.0 
79 Zinc and articles thereof 23 5.0 5.0 0.0 
80 Tin and articles thereof 9 5.0 5.0 0.0 
81 Other base metals; cermets; articles thereof 52 5.0 5.0 0.0 
82 Tools, implements, cutler y, spoons and forks, of 
base metal;  parts thereof of base metal 73 5.0 5.0 0.0 
83 Miscellaneous articles of base metal 62 5.0 5.0 0.0 
84 Nuclear reactors, boilers, machinery and 
mechanical applianc es;  parts thereof 614 4.2 0-5 16.3 
85 Electrical machinery and equipment and parts 
thereof;  sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 333 3.3 0-5 34.5 
86 Railway or tramway locomotives, rolling-stock 
and parts thereof; railway or tramway track 
fixtures and fittings and parts thereof; 
mechanical (including el ectro-mechanical) traffic 
signalling equipm ent of all kinds 23 5.0 5.0 0.0 
87 Vehicles other than railw ay or tramway rolling-
stock, and parts and accessories thereof 183 4.9 0-5 1.6 
88 Aircraft, spacecraft , and parts thereof 15 2.7 0-5 46.7 
89 Ships, boats and floating structures 24 1.5 0-5 70.8 
90 Optical, photographic, cinematographic, 
measuring, checking, precision, medical or 
surgical instruments and apparatus; parts and 
accessories thereof 207 4.1 0-5 18.4 
91 Clocks and watches and parts thereof 53 5.0 5.0 0.0 
92 Musical instruments; parts and accessories of 
such articles 26 5.0 5.0 0.0 WT/TPR/S/295/Rev.1 • Oman 
 
- 64 - 
 
  HS Description No. of 
lines Average 
(%) Range  
(%) Share of 
duty-free 
lines (%) 
93 Arms and ammunition; parts and accessories 
thereof 23 5.0 5.0 0.0 
94 Furniture; bedding, mattresses, mattress 
supports, cushions and similar stuffed 
furnishings; lamps and lighting fittings, not 
elsewhere specified or included; illuminated 
signs, illuminated name-plates 102 5.0 5.0 0.0 
95 Toys, games and sports requisites; parts and 
accessories thereof 37 5.0 5.0 0.0 
96 Miscellaneous manufactured articles 73 5.0 5.0 0.0 
97 Works of art, collectors ' pieces and antiques 11 5.0 5.0 0.0 
 
Note: Calculations of averages are based on national tariff line level (HS 8-digit). 
 Source: WTO Secretariat estimates, based on data provided by the authorities. WT/TPR/S/295/Rev.1 • Oman 
 
- 65 - 
 
  Table A4.1 Summary of Oman's sp ecific commitments in services  
Sector or subsector Modes of supply 
Cross-
border  
supply  Consumption 
abroad Commer-
cial 
presence Presence of 
natural 
persons 
 Market access/National treatment 
1. Business services     
 A. Professionals services     
  Legal services NL/NL NL/NL NL/NL Uex/Uex 
  Accounting, auditing and bookkeeping  
  services NL/NL NL/NL NL/NL Uex/Uex 
  Taxation services  NL/NL NL/NL NL/NL Uex/Uex 
  Architectural services NL/NL NL/NL NL/NL Uex/Uex 
  Engineering services NL/NL NL/NL NL/NL Uex/Uex 
  Integrated Engineering services NL/NL NL/NL NL/NL Uex/Uex 
  Urban planning and landscape   
  architectural services NL/NL NL/NL NL/NL Uex/Uex 
  Medical and dental services NL/NL NL/NL NL/NL Uex/Uex 
  Veterinary services NL/NL NL/NL NL/NL Uex/Uex 
 B. Computer and related services     
  Consultancy services related to the  
  installation of computer hardware NL/NL NL/NL NL03/NL Uex/Uex 
  Software implementation services NL/NL NL/NL NL03/NL Uex/Uex 
  Data processing services NL/NL NL/NL NL03/NL Uex/Uex 
  Data base services NL/NL NL/NL NL03/NL Uex/Uex 
  Other NL/NL NL/NL NL03/NL Uex/Uex 
 C. Research and develo pment services     
  R&D services on natural sciences NL/NL NL/NL NL/NL Uex/Uex 
  R&D services on social sciences and  
  humanities NL/NL NL/NL NL/NL Uex/Uex 
  Interdisciplinary R&D services NL/NL NL/NL NL/NL Uex/Uex 
 F. Other business services     
  Advertising NL/NL NL/NL NL/NL Uex/Uex 
  Market research NL/NL NL/NL NL/NL Uex/Uex 
  Management consulting NL/NL NL/NL NL/NL Uex/Uex 
  Services related to management  
  consulting NL/NL NL/NL NL/NL Uex/Uex 
  Technical testing and analysis service NL/NL NL/NL NL/NL Uex/Uex 
  Services incidental to agriculture, 
   hunting and forestry NL/NL NL/NL NL/NL Uex/Uex 
  Services incidental to fishing NL/NL NL/NL NL/NL Uex/Uex 
  Services incidental to mining including 
  oilfield drilling NL/NL NL/NL NL/NL Uex/Uex 
  Services incidental to manufacturing NL/NL NL/NL NL/NL Uex/Uex 
  Services incidental to energy distribution NL/NL NL/NL NL/NL Uex/Uex 
  Related scientific and technical 
  consulting services NL/NL NL/NL NL/NL Uex/Uex 
  Maintenance and repair of equipment  
  (excluding maritime vessels, aircrafts or 
  other transport equipment) NL/NL NL/NL NL/NL Uex/Uex 
  Building cleaning NL/NL NL/NL OP/NL Uex/Uex 
  Packaging NL/NL NL/NL OP/NL Uex/Uex 
  Convention NL/NL NL/NL NL/NL Uex/Uex 
2. Communication services     
 B. Courier services  NL/NL NL/NL NL03/NL Uex/Uex 
 C. Telecommunication services     
  Voice telephone services NL04/
NL NL/NL OP/NL Uex/Uex 
  Packet-switched data transmission  NL04/ NL/NL OP/NL Uex/Uex WT/TPR/S/295/Rev.1 • Oman 
 
- 66 - 
 
  Sector or subsector Modes of supply 
Cross-
border  
supply  Consumption 
abroad Commer-
cial 
presence Presence of 
natural 
persons 
  services NL 
  Circuit-switched data transmission  
  services NL04/
NL NL/NL OP/NL Uex/Uex 
  Telex and telegraph services NL03/
NL NL/NL OP/NL Uex/Uex 
  Facsimile services NL04/
NL NL/NL OP/NL Uex/Uex 
  Mobile/cellular services 
  (analogue/digital,personal   communication, paging, and mobile data
 
  services) NL03/
NL NL/NL OP/NL Uex/Uex 
  Payphone and calling card services OP/NL NL/NL OP/NL Uex/Uex 
  Private leased circui t services  (data and 
  internet) NL03/
NL NL/NL OP/NL Uex/Uex 
  Electronic mail NL01/
NL NL/NL OP/NL Uex/Uex 
  Voice mail NL01/
NL NL/NL OP/NL Uex/Uex 
  Online information and data-base  
  retrieval NL01/
NL NL/NL OP/NL Uex/Uex 
  Electronic data interchange NL01/
NL NL/NL OP/NL Uex/Uex 
  Enhanced/value-added facsimile 
  services NL01/
NL NL/NL OP/NL Uex/Uex 
  Code and protocol conversion NL01/
NL NL/NL OP/NL Uex/Uex 
  Online information and/or data   
  processing (including transaction  
  processing) NL01/
NL NL/NL OP/NL Uex/Uex 
 D. Audiovisual services     
  Motion picture and videotape 
  distribution services NL/NL NL/NL OP/NL Uex/Uex 
  Cinema ownership and operation NL/NL NL/NL OP/NL Uex/Uex 
3. Construction and related engineering 
 services     
 A. General construction work for buildings NL/NL NL/NL NL/NL Uex/Uex 
 B. General construction works-civil   
  engineering NL/NL NL/NL NL/NL Uex/Uex 
 C. Installation and assembly work NL/NL NL/NL NL/NL Uex/Uex 
 D  Building completion and finishing work NL/NL NL/NL NL/NL Uex/Uex 
 E. Other NL/NL NL/NL NL/NL Uex/Uex 
4. Distribution services     
 A. Commission agents' services NL/NL NL/NL NL/NL Uex/Uex 
 B. Wholesale trade services NL/NL NL/NL NL/NL Uex/Uex 
 C. Retailing services NL/NL NL/NL NL/NL Uex/Uex 
 D. Franchising NL/NL NL/NL NL/NL Uex/Uex 
5. Educational services     
 A. Secondary education services NL/NL NL/NL NL/NL Uex/Uex 
 B. Higher education services NL/NL NL/NL NL/NL Uex/Uex 
 C  Adult education NL/NL NL/NL NL/NL Uex/Uex 
 D. Other education services NL/NL NL/NL NL/NL Uex/Uex 
6. Environmental services     
 A. Sewage services NL/NL NL/NL NL/NL Uex/Uex 
 B. Refuse disposal services NL/NL NL/NL NL/NL Uex/Uex 
 C. Sanitation and similar services     WT/TPR/S/295/Rev.1 • Oman 
 
- 67 - 
 
  Sector or subsector Modes of supply 
Cross-
border  
supply  Consumption 
abroad Commer-
cial 
presence Presence of 
natural 
persons 
  Cleaning services of exhaust gases NL/NL NL/NL NL/NL Uex/Uex 
  Noise abatement services NL/NL NL/NL NL/NL Uex/Uex 
  Nature and landscape protection 
  services NL/NL NL/NL NL/NL Uex/Uex 
 D. Other NL/NL NL/NL NL/NL Uex/Uex 
7. Financial services     
 A  All insurance and insurance-related  
  services     
  Life insurance services NL/NL NL/NL NL03/NL Uex/Uex 
  Non-life insurance services NL/NL NL/NL NL03/NL Uex/Uex 
  Reinsurance and retrocession services NL/NL NL/NL NL03/NL Uex/Uex 
  Insurance intermediation, e.g. 
  brokerage and agency NL/NL NL/NL OP/NL Uex/Uex 
  Services auxiliary to insurance 
  (including consultancy, actuarial, risk 
  assessment, and claim settlement 
  services) NL/NL NL/NL OP/NL Uex/Uex 
 B. Banking and other financial services     
  Acceptance of deposits and other  
  repayable funds from the public OP/OP NL/NL OP/NL Uex/Uex 
  Lending of all types OP/OP NL/NL OP/NL Uex/Uex 
  Financial leasing OP/OP NL/NL OP/NL Uex/Uex 
  All payments and money transmission  
  services OP/OP NL/NL OP/NL Uex/Uex 
  Guarantees and commitments OP/OP NL/NL OP/NL Uex/Uex 
  Trading for own account or for account 
  of customer, whether on an exchange,   in an over-the-counter market or    otherwise: transferable securities OP/OP NL/NL OP/NL Uex/Uex 
  Asset management, such as cash  
  portfolio management, all forms of  
  collective investment management,  
  pensions fund management, custodial  
  depositary and trust services OP/OP NL/NL OP/NL Uex/Uex 
  Settlement and clea ring services for  
  financial assets, including securities,    derivative products, and other    negotiable instruments OP/OP NL/NL OP/NL Uex/Uex 
  Advisory, intermediation and other  
  auxiliary financial services on all the  
  activities listed in sub-paragraphs (v)  
  through (xv), including credit reference 
  and analysis, invest ment and portfolio  
  research and advice, advice on   
  acquisitions and on corporate  
  restructuring and strategy OP/OP NL/NL OP/NL Uex/Uex 
  Provision and transfer of financial  
  information, and financial data 
  processing and related software by   providers of other financial services OP/OP NL/NL OP/NL Uex/Uex 
8. Health and related services     
 A. Hospital services NL/NL NL/NL OP/NLex Uex/Uex 
9. Tourism and travel related services     
 A. Hotels and restaurants NL/NL NL/NL OP/NL Uex/Uex 
 B. Travel agencies  and tour operators 
  services NL/NL NL/NL OP/NL Uex/Uex WT/TPR/S/295/Rev.1 • Oman 
 
- 68 - 
 
  Sector or subsector Modes of supply 
Cross-
border  
supply  Consumption 
abroad Commer-
cial 
presence Presence of 
natural 
persons 
10. Transport services     
 A. Maritime transport services     
  Passenger transportation NL/NL NL/NL NL/NL Uex/Uex 
  Freight transportation NL/NL NL/NL NL/NL Uex/Uex 
 C. Air transport services     
  Maintenance and repair of aircraft NL/NL NL/NL OP/NL Uex/Uex 
  Sales and marketing services for air  
  transport NL/NL NL/NL OP/NL Uex/Uex 
  Computer-reservation system services NL/NL NL/NL OP/NL Uex/Uex 
 H. Services auxiliary to all modes of  
  transport     
  Freight transport agency services NL/NL NL/NL NL/NL Uex/Uex 
  Cargo handling services NL/NL NL/NL OP/NL Uex/Uex 
  Storage and warehouse services NL/NL NL/NL OP/NL Uex/Uex 
  Other NL/NL NL/NL OP/NL Uex/Uex 
NL No limitations, i.e. Oman agreed to place no constraints on the item in question. 
NLex No limitations, except as provided  for by Oman's hori zontal commitments. 
NL01 No limitations starting no later than 1 January 2001. NL03 No limitations starting no later than 1 January 2003. NL04 No limitations starting no later than 1 January 2004. U Unbound, i.e. Oman made no commitments with respect to the item in question. Uex Unbound, except as provided for by Oman's horizont al commitments. 
OP Sector-specific provisions apply.  Source: WTO document WT/ACC/OMN/26/Add.2, 29 September 2000.  
 
 
__________