CUSTOMS DUTIES: BAHRAIN TO OMAN

Overview of Customs Duties from Bahrain to Oman

Trade between Bahrain and Oman is facilitated through the Gulf Cooperation Council (GCC) framework, which establishes preferential trading arrangements among member states. When exporting goods from Bahrain to Oman, exporters benefit from the GCC Unified Customs Agreement, which provides duty-free or reduced-duty access for goods originating within the GCC region. Oman's customs regulations are administered by the Royal Oman Police Directorate General of Customs (ROP Customs), which enforces tariff schedules and import requirements for all incoming merchandise.

General Duty Rates

Oman's tariff schedule generally imposes duties not exceeding 10 percent on foreign, non-GCC goods imports. However, as a GCC member state, Bahrain-origin goods typically receive preferential treatment under the GCC trade framework. The following table outlines typical duty treatment for various product categories:

Product Category	Duty Rate (GCC Origin)	Duty Rate (Non-GCC Origin)	Notes
General Merchandise	Duty-free	Up to 10%	GCC goods receive preferential access
Alcoholic Beverages	Duty-free (initial duty)	135% (wine/spirits), 150% (beer)	Additional 75% excise tax applies to all alcohol
Tobacco Products	Varies by HS code - contact our experts	50-100% excise tax	Subject to excise taxation
Most Goods and Services	Duty-free	Up to 10%	5% VAT applies under GCC Unified Agreement

Required Documents

Exporters shipping goods from Bahrain to Oman must prepare and submit the following documentation to ROP Customs:

• Commercial invoice with detailed product descriptions and values
• Packing list specifying contents and weights
• Bill of lading or air waybill for transportation
• Certificate of origin confirming GCC/Bahrain origin of goods
• Import permit or license (if required for specific product categories)
• Any product-specific certifications or compliance documents
• Insurance documents (if applicable)
• Customs declaration forms as required by ROP Customs

Important Regulations

GCC Trade Framework: As GCC member states, Bahrain and Oman maintain duty-free trade for goods meeting GCC origin requirements. Goods must be clearly marked with country of origin to ensure proper classification and duty treatment.

Prohibited and Restricted Items: Certain products including pork and pork products are restricted or prohibited in Oman due to religious and cultural regulations. Exporters must verify product compliance before shipment.

Excise Taxes: Products such as alcoholic beverages, carbonated drinks, energy drinks, and tobacco products are subject to additional excise taxation ranging from 50 percent to 100 percent, in addition to standard duties.

Value-Added Tax (VAT): Oman implements a 5 percent VAT on most goods and services, consistent with the GCC Unified Agreement.

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

Advance Rulings: Exporters may request advance rulings from ROP Customs regarding tariff classification, customs valuation, or rules of origin to clarify duty treatment before shipment.

Trade Agreements

GCC Customs Union: The primary trade framework governing Bahrain-Oman commerce is the GCC Unified Customs Agreement. This agreement eliminates tariffs on goods originating within member states and establishes a common external tariff for non-GCC imports.

GCC Unified Agreement: This framework standardizes VAT implementation across member states at 5 percent and harmonizes regulations for excise products, ensuring consistent treatment of goods throughout the region.

For specific tariff classifications or to clarify duty treatment for particular products, exporters are encouraged to contact the Royal Oman Police Directorate General of Customs directly or consult with licensed customs brokers operating in Oman.