MUSCAT : A total of 94 foodstuff items have been zero-rated for Value Added Tax (VAT), which is set to be implemented in the Sultanate with effect from April 16, 2021.

Food items that are not specifically zero-rated would attract VAT at the standard rate of 5 per cent.

Following are the list of foodstuff items zero-rated for VAT:

Poultry, Meat and Fish:

1. Layer Chicken
2. Broiler Chicken
3. Chicken weighing not more than 185grams from Gallus Domesticos Species.
4. Full and half carcasses of bovine animals, fresh or chilled
5. Bovine meat cuts with bones ,fresh or chilled.
6. Boneless bovine meat cuts with bones , fresh or chilled.
7. Full and half carcasses of lamp, fresh or chilled.
8. Full and half carcasses of sheep , fresh and chilled
9. Sheep meat cuts with bones, fresh or chilled
10. Boneless sheep meat, fresh or chilled
11. Full and half carcasses of goat, fresh or chilled.
12. Goat meat with bones, fresh or chilled
13. Boneless goat meat, fresh or chilled.
14. Offal and other parts of sheep or goat , fresh or chilled
15. Meat, Offal and other parts of camel and other camelids, fresh or chilled.
16. Frozen meat , offal and other parts of camel and other camelids
17. Yellowfins tuna (Thunnus albacares)
18. Bigeye tuna (Thunnus obesus)
19. Atlantic and pacific bluefins tuna (Thunnus, Thynnus , Thunnus orientals)
20. Southern bluefin tuna (Thunnus maccoyil)
21. Longtail tuna (Thunnus tungle)
22. Kawakawa (Thunnus tungle)
23.   Mackarel (Kingfish, soitted soabusg mackarel)
24. Trevally
25. Seabream (Sparidae)
26. Grouper (example Hamor, Bertam , Chenino , Cato , Nagel , Sammam)
27. Shei’ri Fish (Sheoor)
28. Hamra Fish (Alesmaudi)
29. Nagroor fish
30. Bori fish (Meed and Biyah)
31. Safi fish
32. Barracuda

Dairy Products

1 Long life milk in containers exceeding 1 litre

2.Milk in powder , granular or solid form , of fat content by weight exceeding 1.5percent, not containing added sugar or sweetener

Fresh yoghurt

1. Fresh (unripe or uncured) cheese, including whey cheese and curd

Fresh Eggs

1. Fresh eggs of fowls of the species Gallus Domesticus (Fresh chicken eggs)

Fruits and vegetables

1. Potatoes , fresh or chilled
2. Tomatoes , fresh or chilled
3. Onions for food (green or dry rind), fresh or chilled
4. Garlic, fresh or chilled
5. Cabbage , lettuce (head lettuce ) fresh or chilled
6. Carrots and turnips, fresh or chilled
7. Cucumbers and gherkins , fresh or chilled
8. Peas (pisum sativum), fresh or chilled
9. Beans (Vigna spp, Phaseolus spp.) , fresh or chilled
10. Other beans , fresh or chilled
11. Other beans ,fresh or chilled
12. Aubergines (egg-plants), fresh or chilled.
13. Fruits of the genus Capscicum or of the genus Pimenta
14. Spinach , New Zealand spinach and orange spinach (garden spinach)
15. Olives
16. Pumpkins, squash and gourds ( Cucurbita app)
17. Marrow
18. Okra
19. Parsley
20. Coriander
21. Fresh dates
22. Pressed dates
23. Pineapples
24. Guavas
25. Mangoes
26. Oranges
27. Mandarin ( tangerines and satsumas), clementines, wilkings and citrus hybrids
28. Fresh lemons
29. Dried lemons
30. Fresh grapes
31. Watermelons Green Melon
32. Yellow melons
33. Apples
34. Pears
35. Apricots
36. Sour cherroes (prunes cerasus)
37. kiwi fruits.
38. Pomegranates

Coffee beans, tea and cardamom

1. Unroasted coffee beans ( not de caffeinated)
2. Roasted coffee beans ( not de caffeinated)
3. Green tea ( not fermented), in packages not exceeding 3 kilogram
4. Other green tea ( not fermented)
5. Tea bags not exceeding 3 gms each
6. Other black tea (fermented ) and other partly fermented tea
7. Cardamom (neither crush nor ground)
8. Crushed or ground cardamom.
9. Normal wheat
10. Thin wheat
11. Semi- milled or wholly milled rice,whether or not polished or glazed
12. Wheat flour

Olive oil and its fractions, whether or not refined , but not chemically modified

1. Virgin olive oil
2. Refined sugar ( fine crystals)

Baby food supplies

1. Infant and baby food based in milk or malted milk prepared as substitute of mother’s milk, not containing cocoa

Breads

1. Ordinary bread of any kind

Water

1. Artificial mineral water
2. Ordinary natural water

Salt

1. Common salt (table salt)