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1.
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Notifying
Member: OMAN
If applicable, name of local government involved (Articles 3.2 and 7.2):
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2.
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Agency
responsible:
Tax Authority
Sultanate of
Oman
https://taxoman.gov.om
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3.
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Notified
under Article 2.9.2 [X], 2.10.1 [ ], 5.6.2 [ ], 5.7.1 [ ], 3.2 [ ], 7.2 [ ], Other:
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4.
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Products covered (HS codes or national tariff lines. ICS numbers may
be provided in addition, where applicable): Cigarettes, raw
tobacco and shisha products
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5.
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Details of notified document(s) (title,
number of pages and languages, means of access): Implementation of
the Excise Digital Tax Stamp Scheme for Excisable Products in the Sultanate
of Oman; (14 page(s), in Arabic)
Link to notified document(s) and/or contact
details for agency or authority which can provide copies upon request:
nepic@tejarah.gov.om
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6.
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Description
of content: Within the framework of
its efforts to enhance tax compliance and combat tax evasion, the Oman Tax
Authority launched on 30 June 2022 the "Excise Digital Tax Stamp
Scheme" as a technical and regulatory tool to track excisable products
and ensure their legitimate circulation.
The scheme
relies on a digitally encrypted tax stamp affixed to excisable products such
as cigarettes, raw tobacco and shisha products. Implementation is being
phased by product category. Manufacturers and importers are required to
register on the digital platform and purchase stamps electronically, while
competent authorities conduct inspections using digital readers to ensure
compliance.
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7.
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Objective and rationale, including the nature of urgent problems
where applicable: Objective and rationale, including the nature of
urgent problems where applicable:
The system aims to:
– Strengthen transparency and efficiency in tax collection;
– Protect consumers from illicit products;
– Reduce smuggling, counterfeiting and tax evasion;
– Ensure digital integration with customs and border control systems;
– Provide a level playing field for businesses in the excisable goods
sector.
It is aligned with the Common Excise Tax Agreement of the GCC States
and international best practices in controlling harmful products.; Protection
of human health or safety; Quality requirements
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8.
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Relevant
documents:
Ministerial
Decision (21/2022) of H.E Chairman of Tax Authority
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9.
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Proposed
date of adoption: In Place
Proposed date of entry into force: In Place
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10.
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Provision of comments
Final
date for comments: 8 December 2025
[X] 60 days from notification
Contact details of agency or authority designated to handle comments
regarding the notification:
National
Enquiry Point and Information Centre (NEPIC)
Ministry of
Commerce, Industry & Investment Promotions
P.O. Box 550
Muscat
Postal Cod
Tel: +(968)
99002282
Fax: +(968) 2481 7040
Email: nepic@tejarah.gov.om
Website:
http://www.tejarah.gov.om
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