Personal luggage, gifts carried by travellers exempt from VAT in Oman

Muscat: Personal luggage and gifts carried by travellers coming to the Sultanate, are exempt from tax, according to Executive Regulations for the Value Added Tax Law.

His Excellency Saud bin Nasser Al Shukaili, Head of the Tax Authority, previously issued Decision No. 53/2021, the Executive Regulations for the Value Added Tax Law.

According to Article 86 in chapter Six said: "Personal luggage and gifts that are carried by travellers coming to the Sultanate are exempt from tax and shall be in accordance with the following conditions:

- The luggage and gifts are with the person when he arrives in the Sultanate and belong to him.
- The luggage and gifts are  personalized and in non-commercial quantities.
- It is for personal use.
- The value of each commodity does not exceed OMR 300.
- The traveler must not be a frequent visitor to the customs office in the Sultanate or a trade professional.
- The number of cigarettes to which the exemption is applied does not exceed 400 cigarettes.
- The luggage and gifts are subject to the prohibitions and restrictions in force in the Sultanate.