Supply of goods from Oman mainland to a SZ

Taxable at 0%, subject to conditions.

Supply of goods within SZ

Taxable at 0%, subject to conditions.

Supply of goods from SZ to Oman mainland

Import VAT at 5%

The import of goods from outside Oman into the SZ

VAT is suspended, but the VAT at 5% will be payable when the suspension period ends

Goods supplied from a SZ to outside Oman

Export of Goods

The transfer of goods from the SZ to one of the Customs Duty Suspension Statuses

Taxable at 0%

The Supply of goods from one of the Customs Duty Suspension Statuses to a SZ

Taxable at 0%, subject to conditions.