Muscat – Royal Oman Police (ROP) has introduced amendments to the executive regulations of the GCC Unified Customs Law, expanding electronic clearance procedures, revising personal exemptions and setting updated rules for temporary imports, re-exports and customs violations.

Issued by Lt Gen Hassan bin Mohsin Al Shuraiqi, Inspector General of Police and Customs, ROP decision No 110/2026 was published in Official Gazette No 1659 on Sunday and comes into force from the day after publication.

Under the amendments, customs authorities may accept electronic documents required for clearance, provided they are submitted by the owner of the goods or an authorised representative through an approved entity. The documents must be complete, electronically certified or signed and capable of verification. Customs officials retain the right to request original documents.

The decision also allows heavy machinery and equipment unavailable in local markets to be imported temporarily for projects or scientific and practical trials for up to three years. The period may be extended where necessary.

Other temporarily imported goods may generally remain for six months, subject to extension and financial guarantees covering customs duties and possible penalties. For duty-exempt goods, guarantees for delays, fines or other charges must not exceed 20% of their value. Temporary admission ends when goods are re-exported, placed in free zones or customs warehouses, or cleared for domestic use after payment of duties.

For travellers, personal belongings and gifts valued at up to RO300 are exempt from customs duties if they are non-commercial and intended for personal use. The cigarette allowance is limited to 200 cigarettes, while all items remain subject to national prohibitions and restrictions.

Personal postal parcels and consignments worth no more than RO100 may also qualify for exemption. The concession excludes tobacco products, prohibited or counterfeit goods and items that breach intellectual property rights or approved standards.

The regulations provide customs exemptions for specified equipment and vehicles used by people with disabilities, including mobility devices, hearing aids and specially adapted vehicles. Such vehicles generally cannot be sold within three years without payment of the applicable duties.

Relief supplies imported through the competent government authority may also be exempt when quantities correspond to actual humanitarian needs.

The decision further updates rules for duty refunds on qualifying re-exported goods and revises customs fines, ranging from RO50 to RO1,000 for certain breaches, while more serious violations may attract penalties equal to one or two times the customs duties involved.