Tuesday, June 16, 2026

Oman News

Oman Customs: Duty refund claims expire after 3 years, records destroyed after 5 years

Oman Customs has clarified the legal time limits governing customs duty refund claims and the retention of customs records, highlighting key provisions under the Common Customs Law of the Gulf Cooperation Council (GCC).

TAS News Service

info@thearabianstories.com

Tuesday, June 16, 2026

MUSCAT – According to a guidance issued by the Directorate General of Customs at the Royal Oman Police, Article 174 of the GCC Common Customs Law stipulates that any claim or legal action seeking a refund of customs duties becomes inadmissible if more than three years have elapsed from the date the duties were paid.

Oman Customs also drew attention to Article 175 of the law, which regulates the retention and disposal of customs records and documents. Under the provision, customs records, registers and related documents may be destroyed after five years have passed, in accordance with the law’s requirements.

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