Seasonal bans are imposed on the importation of fruit and vegetables that are grown locally. Companies operating in Oman and trading in manufactured oil products are prohibited from importing such products as long as the domestic refinery is deemed by Oman to be producing the specified products in quantities that satisfy local demand. Samples of no commercial value are allowed free of duty if they cannot be sold as merchandise. Imports of a few commodities are prohibited for reasons of health, security or public policy. Special licenses are required to import pharmaceuticals, liquor and defence equipment.
Oman has no provisions for the temporary entry of goods.
The Government of Oman actively encourages foreign investment, by offering great incentives such as no personal income tax, up to 100 percent foreign ownership and freedom to repatriate capital and profits. Importation of agricultural soil and organic manure shall be prohibited except under terms allowed by rules and regulations. The government may prohibit the entry of some plants or plant products even though they are free from agricultural diseases. The importation of sheep and goats is forbidden unless prior written permission has been obtained from the Directorate General of the Ministry of Agricultural, Fisheries, Petroleum and Minerals. Documentation Air Waybill Required for shipment by air.