MUSCAT: Oman has introduced new customs rules setting a maximum value of RO 100 for duty-free personal parcels and postal shipments purchased online, as part of amendments to the Executive Regulations of the GCC Common Customs Law.

The amendments, issued by the Inspector General of Police and Customs, implement changes introduced under Royal Decree No. 28/2026, which revised certain provisions of the GCC Common Customs Law. The new decision also updates customs exemptions for travellers’ personal belongings, charitable organisations, imports for persons with disabilities and relief supplies.

Under the new rules, personal parcels and postal shipments will qualify for customs duty exemption only if they are for personal, non-commercial use and have a value not exceeding RO 100. The importer must not be engaged in trade, all required permits for restricted goods must be obtained, and the shipment must not contain prohibited, counterfeit, adulterated or intellectual property-infringing goods. Tobacco, tobacco products and certain goods of a special nature are excluded from the exemption.

The regulations also authorise the Director General of Customs to introduce additional controls to prevent misuse of the exemption.

The amendments retain customs exemptions for travellers’ personal baggage and gifts valued at up to RO 300, provided they are for personal use and not intended for commercial purposes. However, the duty-free allowance for cigarettes has been reduced from 400 cigarettes under the previous regulations to 200 cigarettes.

The revised regulations also reaffirm customs duty exemptions for goods imported for persons with disabilities. The exemption applies to disability-related equipment imported from outside GCC countries by relevant government entities, licensed associations serving persons with disabilities, and eligible disability card holders for personal use.

The regulations stipulate that vehicles imported under the exemption may not be sold or transferred within three years of importation. If disposed of before that period, the applicable customs duties and taxes must be paid.

The amendments also provide customs exemptions for emergency relief materials and supplies imported for humanitarian purposes. The relevant government authority must formally request the exemption from customs authorities, while the imported materials must be appropriate for relief operations and proportionate to actual needs.

The regulations further prohibit the sale of duty-exempt relief supplies unless prior customs approval is obtained following inspection, customs clearance procedures and payment of any applicable customs duties and taxes where required.