Oman Decision No. 275/2020 Concerning the Controls of Depositing a Documentary (Written) Guarantee for Customs Tax

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Based on the Police Law issued by Oman Sultani Decree No. 35/1990;

Oman Sultani Decree No. 67/2003 implementing the Common Customs Law for the countries of the Cooperation Council for the Arab States of the Gulf;

The Implementing Regulation of the Common Customs Law of the Cooperation Council for the Arab States of the Gulf issued by Oman Decision No. 23/2005;

The List of Rules and Procedure for Clearance of Goods and Deferred Payment of Customs Duty by Oman Ministerial Decision No. 173/2018; and

The approval of the Ministry of Finance; and

Based on the public interest requirements,

The following Decision was issued:

Article 1

Customs guarantees shall be either cash or bank instruments; and by way of exception, the Director General of Customs may approve the deposit of a documentary (written) guarantee for the customs tax, to the following entities:

  1. The units of the state's administrative apparatus and other public legal persons.

  2. Companies and institutions having obtained the benefits of the approved economic operator programme.