WORLD TRADE  
ORGANIZATION  G/VAL/N/1/OMN/2 
8 September 2008 
 (08-4194) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
OMAN 
 
  The following communication, dated 24 June 2008,  is being circulated at the request of the 
delegation of Oman.  
_______________ 
 
   Please find attached
1 notification of the Sultanate of Om an under Article 22 of the Agreement 
on Implementation of Article VI I of the General Agreement on Tariffs and Trade 1994, and an 
English translation of the Sultani Decree No. 67/ 2003 on application of the United Customs Law of 
the Arab Gulf Cooperation Council "AGCC". 
                                                      
1 In English only.  G/VAL/N/1/OMN/2 
Page 2  
 
  NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL  
AGREEMENT ON TARIFFS AND TRADE 1994 
  The Sultanate of Oman hereby notifies Sulta ni Decree No. 67/2003 on Application of the 
Unified Customs Law of the Arab Gulf Coopera tion Council.  This unified GCC Customs Law 
replaces Oman's Customs Law under document  G/VAL/N/1/OMN/1 of 25 January 2001.  G/VAL/N/1/OMN/2 
 Page 3 
 
 
  Sultani Decree No. 67/2003  
On application of the Unified Customs Law of the  
Arab Gulf Cooperation Council "AGCC"  
  We Qaboos Bin Said Sultan of Oman 
 
 Having pursued the Basic Law of the State, promulgated the Sultani Decree No. 101/96, and 
the Customs Law, promulgated by Sultani Decree No. 22/78, as amended; and the Financial Law 
promulgated by Sultani Decree No.  47/98, as amended and the Law on Customs Evaluation of 
Imported Goods, promulgated by Sultani Decree No . 82/2000, as amended, and the Free Zones Law, 
promulgated by Sultani Decree No. 56/2002, an d the Sultani Decree No. 112/2000 ratifying the 
Protocol of the Sultanate of Oman Accession to  Marrakesh Agreement establishing the World Trade 
Organization, and the Resolution of the Supreme Coun cil of the AGCC, issued in the meeting held in 
Bahrain Kingdom, in December 2000, and the AGCC Unified Customs Law adopted by the Resolution of the Supreme Council of the AGCC, p assed in the meeting held in the Sultanate of 
Oman in December 2001, and the Resolution of the Supreme Council of the AGCC adopted in the 
meeting held in Qatar State in December 2002  
have decree as follows: 
 Article (1) The aforementioned AGCC Unified Cu stoms Law shall apply except in respect of: 
 
 1. The provisions of Article 97, which shall apply as from the issue of the regulatory 
decision implementing them. 
  2. The provisions of Article 109, which sha ll apply as from the date of agreement of the 
Financial and Economic Coope ration Committee to permit GCC citizens to practice 
customs clearance profession. 
   On application of the above-mentioned Law,  the provisions set forth in the attached 
schedule shall be observed. 
 
Article (2) The term "Customs tax" shall replac e the term "Customs duties" wherever mentioned 
in the Sultani Decrees, Laws and decisions in force. 
 Article (3) The above-mentioned Law on Custom s Evaluation of Imported Goods, and Customs 
Law shall be cancelled, except for the pr ovision in relation to drawback facilities 
applied to goods re-exported outside the GCC States, and practicing brokerage or 
customs clearance, which shall remain valid up to the date specified in paragraphs (1) 
and (2) of Article (1) of this Decree. 
   Also, whatever contravenes this Decree shall be cancelled.  
Article (4) This Decree shall be published in the Official Gazette, and enter into force as from 
the date fixed by the Resolution of the GCC Supreme Council issued in December 2001. 
  
Issued on: 2 Shaaban 1424 H 
  28 September 2003 
Qaboos Bin Said 
Sultana of Oman 
 G/VAL/N/1/OMN/2 
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  Attached Schedule
 
The Sultani Decree on Application of the  
AGCC Unified Customs Law  
  
Article (1): For the purpose of the above-menti oned Unified Customs Law, the following words 
and expressions shall have th e meanings assigned to them: 
  1. The Law: The GCC Unified Customs Law   
 2. Customs: The amounts collected on goods according to the aforementioned 
Unified Customs Law. 
  3. Competent   Authority: Royal Oman Police  
 
Article (2): The competent authority and other authorities responsible for the implementation of 
the aforementioned Unified Customs Law shall observe the resolution of the GCC Supreme Council issued in December 2002 pr oviding for the application of the GCC 
Unified Customs Law as from 1 January 2003. 
 
Article (3): Imposition of customs tax shall be s ubject to the resolutions issued from the GCC and 
international agreements. 
  1. Amendments, increasing or imposing an increase in customs tariff shall be by 
decision of the Council of Ministers after approval of the Financial Affairs and 
Energy Resources Council. 
  2. Cuts in or elimination of customs tariff shall be by decision of the Minister 
supervising the Ministry of Finance after approval of Financial Affairs and Energy 
Resources Council. 
 
Article (4): The exemption provided for in Ar ticle 102 of the Unified Customs Law mentioned 
above shall be by decision issued from the Minister Supervising the Ministry of Finance. 
 Article (5): Without prejudice to the provision of Article 6 of this Schedule, the Inspector-
General of Police and Customs shall assume  the jurisdictions determined for the 
Minister pursuant to the above-mentioned United Customs Law. 
 Article (6): The Minister supervising the Mi nistry of Finance shall assume the following 
jurisdictions: 
 
 1. To determine the terms and conditions  regulating customs tax in terms of its 
imposition, elimination, amendment, suspension, redemption or exemption therefrom in accordance with the provisions of th e United Customs Law, mentioned above, 
especially Articles 66, 67, 68, 73, 75, 102 and 103(a), and whatever related to customs tariff, without prejudice to Article 3 of this Schedule. 
 
 2. To determine the rules and regulations in connection with free zone and duty free 
markets according to Article 77 of the said  United Customs Law, in coordination wiht 
the Directorate General of Customs. 
  G/VAL/N/1/OMN/2 
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   3. To issue the decisions granting the customs exemption established for certain 
enterprises, authorities, associations or bodies according to special Laws, provided 
that exemption is granted based on the recommendation of the competent Minister and in accordance with the provisions of  such laws, without prejudicing the 
provisions of the said Unified Customs Law.  
 
 4. To impose, amend or eliminate the fees charged for the service performed by the 
Directorate-General of Customs in accordance with the provisions of Article 107 of the above-mentioned Unified Customs Law, pursuant to recommendation of the Director-General of Police and Customs. 
 
Article (7): Without prejudice to the provision of  the previous article, the Inspector-General of 
Police and Customs shall assume the jurisdictions provided for in Articles 2 (9 & 38), 6, 7, 48, 60, 61(1), 71, 83, 84, 105, 113(1 to 5, 8, 10 & 11), 114 (last paragraph), 118, 120, 121, 125, 149, 151, 170, 172, 177 (A&B) of the Unified Customs Law. 
 
Article (8): Without prejudicing the provision of Ar ticle 6 of this Schedule, the Inspector-General 
of Police and Customs or the Director-Gen eral of Customs, pursuant to a written 
authorization from the Inspect or-General, shall assume the jurisdictions provided for 
in Articles 32(B), 44(A), 52, 53(A), 61(2), 63(B), 64, 65, 72, 74, 79, 96, 110(1), 148(A), 167, 168(3) of the said Unified Customs Law. 
 
Article (9): Setting up free zones and duty free ma rkets in accordance with the Unified Customs 
Law, shall be subject to decision from the Inspector-General of Police and Customs after approval of the Ministry of Finance. 
 
Article (10): The Inspector-General of Po lice and Customs shall assume the following 
jurisdictions: 
  1. To issue decisions stipulated in Artic le 147(A) of the said Unified Customs Law in 
the event of default in payment of customs tax and other fixed customs charges and fines. 
 
 2. To issue orders in connection with seizure according to the provisions of 
Articles 135(B) and 165 of the said Unified Customs Law. 
  3. To submit the applications provided fo r in Article 150 of the said Unified Customs 
Law.  
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