Muscat: Oman Customs has announced the conditions and controls for exempting the personal luggage brought by citizens residing abroad and expatriates from Value Added Tax (VAT). Oman Customs clarified that personal belongings and household items are exempt from VAT (note: based on article 48, 4 of the Omani VAT Law) in cases including the following:
A) Personal luggage and used household items brought by citizens residing abroad and foreigners coming to reside in the country for the first time. This exemption is subject to the conditions and controls prescribed by the Director General.
B) Personal luggage and gifts in the possession of travellers, provided that they are not of a commercial character and that they are in accordance with the conditions and controls specified by the executive regulations.