CUSTOMS DUTIES: AFGHANISTAN TO OMAN

Overview of Customs Duties from Afghanistan to Oman

Trade between Afghanistan and Oman is governed by Oman's customs regulations administered by the Royal Oman Police Directorate General of Customs (ROP Customs). Oman maintains a relatively open trade policy with tariff rates generally not exceeding 10 percent on non-GCC foreign goods. Exporters from Afghanistan should be aware of Oman's specific import requirements, documentation standards, and regulatory compliance measures to ensure smooth customs clearance and avoid delays or duty assessments.

General Duty Rates

Oman imposes varying tariff rates depending on product classification and origin. The following table outlines typical duty rates for common product categories:

Product Category	Standard Duty Rate	Notes
General Foreign (Non-GCC) Goods	Up to 10%	Varies by HS code - contact our experts for specific rates
Alcoholic Beverages (Wines & Spirits)	135% Initial Duty + 75% Excise Tax	Subject to strict regulations; requires Digital Tax Stamp from January 1, 2026
Beer	150% Initial Duty + 75% Excise Tax	Subject to strict regulations; requires Digital Tax Stamp from January 1, 2026
Tobacco & Tobacco Products	50-100% Excise Tax	Excise tax imposed by Oman Tax Authority
Carbonated Drinks & Energy Drinks	50-100% Excise Tax	Requires Digital Tax Stamp from January 1, 2026
Pork & Pork Products	50-100% Excise Tax	Subject to religious and regulatory restrictions
Most Other Goods	Varies by HS code	Contact customs specialists for precise classification

Required Documents

Exporters from Afghanistan must prepare and submit the following documentation for customs clearance in Oman:

• Commercial Invoice - detailing product description, quantity, unit price, and total value
• Packing List - itemizing contents and packaging specifications
• Bill of Lading or Air Waybill - proof of shipment and transport
• Certificate of Origin - documenting the country of manufacture
• Import License or Permit - where required by Omani authorities
• Product-Specific Certifications - health, safety, or quality certificates as applicable
• Customs Declaration Form - completed according to ROP Customs requirements
• Insurance Documents - if goods are insured during transit

Important Regulations

Tariff Classification: Goods are classified according to the Harmonized System (HS) code. Exporters should verify the correct HS classification with ROP Customs in advance to avoid misclassification penalties.

Value-Added Tax (VAT): Oman implements a 5 percent VAT on most goods and services, consistent with GCC Unified Agreement standards. This is applied in addition to customs duties.

Prohibited and Restricted Items: Certain products are prohibited or restricted, including pork and pork products (due to Islamic dietary laws), and specific alcoholic beverages. Verify restrictions before shipping.

Digital Tax Stamp Requirement: Effective January 1, 2026, soft drinks, energy drinks, alcohol, and other excise products (excluding sweet drinks) must bear the required Digital Tax Stamp for sale in Oman.

Customs Valuation: Goods are valued according to the CIF (Cost, Insurance, and Freight) method. Ensure invoices accurately reflect transaction values to avoid customs disputes.

Trade Agreements

While Afghanistan and Oman do not have a bilateral free trade agreement, Oman is part of the Gulf Cooperation Council (GCC) and maintains various regional trade arrangements. Goods from Afghanistan are subject to standard tariff rates without preferential treatment. However, exporters should note that Oman has preferential trade agreements with other nations, and GCC member states receive duty-free or reduced-duty treatment on many products.

For advance rulings on tariff classification, customs valuation, or rules of origin, exporters can submit requests through the ROP Customs official channels. It is recommended to seek professional customs consultation to ensure compliance with all Omani import regulations and to optimize duty assessments.