What to buy in Muscat
5% VAT on what you buy here; on the way into Oman, an RO 300 exemption and a cigarette allowance cut in August 2026.
VAT is 5%. Visitors, tourists and diplomats are still charged it on their taxable purchases, and can obtain a refund based on certain conditions specified in the Regulations, including the type of items eligible and a minimum value.
On arrival, personal goods and gifts are exempt from customs duty where the total value does not exceed RO 300, provided they are personal and brought in non-commercial quantities and you are not a frequent visitor to customs offices or a trader in the goods carried.
Article 19 of ROP Decision No 110/2026, published in Official Gazette No 1659 and in force from 4 August 2026, limits the cigarette allowance to 200 cigarettes.
Anyone carrying RO 6,000 or more, or the equivalent, in currency, bearer securities, banknotes, or precious metals or gemstones convertible into cash must declare it. A verbal, written or electronic declaration, or going through the green or red channel, counts as the traveller's declaration for the goods carried, so taking the green lane with an undeclared amount is itself the offence.
- Oman Tax Authority: VAT FAQs · checked 2026-09-03
- Directorate General of Customs: Traveller services · checked 2026-09-03
- Oman Observer: Oman Customs outlines duty exemption rules for personal goods, gifts · checked 2026-09-03
- Muscat Daily: ROP amends customs regulations · checked 2026-09-03
