CUSTOMS DUTIES: SOUTH SUDAN TO OMAN

Overview of Customs Duties from South Sudan to Oman

Trade between South Sudan and Oman is governed by Oman's customs regulations and tariff schedules administered by the Royal Oman Police Directorate General of Customs (ROP Customs). As South Sudan is not a party to the U.S.-Oman Free Trade Agreement or the GCC trade framework, goods exported from South Sudan to Oman are subject to Oman's standard Most Favored Nation (MFN) tariff rates. Understanding these regulations, required documentation, and compliance procedures is essential for successful export operations between these two countries.

General Duty Rates

Oman imposes customs duties on most foreign imports. The following table outlines typical duty rates for common product categories:

Product Category	Standard Duty Rate	Notes
General Merchandise (Non-GCC, Non-U.S.)	Up to 10%	Varies by HS code classification
Alcoholic Beverages	135% (wines/spirits); 150% (beer)	Plus 75% excise tax on selling price
Tobacco and Tobacco Products	50-100%	Excise tax applies; subject to Digital Tax Stamp requirement from January 1, 2026
Energy Drinks and Carbonated Beverages	50-100%	Excise tax applies; soft drinks requiring Digital Tax Stamp from January 1, 2026
Pork and Pork Products	50-100%	Excise tax rates; may face import restrictions
Other Goods	Varies by HS code	Contact customs authorities for specific classifications

All goods are also subject to Oman's five percent Value-Added Tax (VAT), consistent with GCC Unified Agreement standards.

Required Documentation

• Commercial Invoice - Detailed invoice from the exporter showing product description, quantity, unit price, and total value
• Packing List - Itemized list of goods with weights and dimensions for each shipment
• Bill of Lading or Airway Bill - Proof of shipment and transportation method
• Certificate of Origin - Document certifying the country of origin of goods (South Sudan)
• Import License - Where applicable, depending on product category and Omani import regulations
• Product Specifications and Technical Data - For specialized or regulated goods
• Health and Safety Certificates - For food, beverages, pharmaceuticals, and other regulated products
• Customs Declaration Form - Completed declaration form required by ROP Customs

Important Regulations

Tariff Classification: Proper HS code classification is critical for determining applicable duty rates. Exporters should verify the correct classification for their specific products.

Customs Valuation: Oman uses the CIF (Cost, Insurance, and Freight) method for customs valuation. The declared value must reflect the actual transaction value.

Prohibited and Restricted Imports: Certain products face import restrictions in Oman, including pork and pork products (due to religious and cultural regulations). Exporters should verify whether their goods are subject to any restrictions before shipment.

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.

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

Trade Agreements

South Sudan is not currently party to preferential trade agreements with Oman. Exports from South Sudan are subject to Oman's standard Most Favored Nation (MFN) tariff rates. However, Oman maintains the U.S.-Oman Free Trade Agreement and participates in GCC (Gulf Cooperation Council) trade frameworks, which may affect goods from other origins.

Exporters should note that goods transshipped through third countries may face additional scrutiny by ROP Customs. Documentation clearly establishing South Sudanese origin is recommended to ensure proper classification and duty assessment.

For specific questions regarding tariff rates, classifications, or regulatory requirements, exporters are advised to contact the Royal Oman Police Directorate General of Customs or consult with a customs broker experienced in Oman trade procedures.