Excise tax registration and returns

We check which of your products are excise goods, register you on TMS, compute excise at 50 or 100 percent, file each return and keep stock records in order.

OMR 200Per tax period

For: Importers, producers and stockholders of excise goods: tobacco, pork products, alcohol, energy drinks, carbonated drinks and sweetened drinks.

What we need from you

  • Product list with descriptions and HS codes

    Excise category

  • Import declarations

    Excise on import

  • Production records

    Excise on release

  • Stock movements

    Returns and audits

  • Tax card

    Registration

  • Retail selling prices

    Value basis

What we discuss

  • Do you import or make energy drinks, tobacco, alcohol or pork products?

    100 percent excise

  • Do you deal in carbonated or sweetened drinks?

    50 percent excise; sweetened drinks since 1 October 2020

  • Do you hold goods in a designated zone or warehouse?

    Duty may be suspended

  • Who is the importer of record?

    Who registers

What we file

  • Register for excise

  • Compute and file excise returns

    Energy drinks with value OMR 20,000 x 100 percent = OMR 20,000; sweetened juice OMR 8,000 x 50 percent = OMR 4,000

  • Reconcile stock with returns

What you get

  • Excise registration

  • Filed returns and stock reconciliation

The law

  • Oman Excise Tax Law (in force 15 June 2019): 100 percent on tobacco, pork, alcohol and energy drinks; 50 percent on carbonated and sweetened drinks Source
  • Income Tax Law (tax card): All taxpayers must hold a tax card; number shown on contracts, invoices and tax letters Source

Questions people ask

Contact us to book

Online payment in OMR is not open yet. Send us a message and an adviser for Oman confirms the scope and the fee before any work starts.

Sources