25-05-2025
Oman Mandates Digital Tax Stamp On Imported Beverages From June 1
Starting June 1, 2025, Oman will enforce digital tax stamps on imported excise beverages, including carbonated drinks, energy drinks, and alcoholic beverages (excluding sweetened drinks).
The Tax Authority (TA) outlined the rules, terms, and conditions for implementing the Digital Tax Stamp (DTS) scheme for excise goods in Oman through Ministerial Decision No. 21/2022.
Initially, the scheme focused on cigarettes and was later expanded to cover shisha and other tobacco products. The authority now plans to extend the DTS requirement to include carbonated drinks, energy drinks, and other specified beverages.
The digital tax stamps will help enhance control and compliance over these excise products, improving market transparency in Oman.
'The goal is to build a sustainable tax system while ensuring accountability from all stakeholders in the supply chain,' an official from the authority said.
According to TA, a 'customs obligation' will apply from June 1, meaning excisable beverages imported without the digital stamp will be denied entry. From August 1, a 'commercial obligation' will come into effect, banning the sale of unstamped products within the local market.
These digital tags enable tax authorities to efficiently monitor, track, and trace the movement of excise goods throughout the supply chain. The law came into force in mid-2019, when Oman introduced excise taxes ranging from 50% to 100% on various products, including cigarettes, tobacco, alcohol, spirits, carbonated drinks, and energy drinks.
In 2024, Oman raised around 1.4 billion riyals from taxes, including corporate, selective, and value-added taxes. In 2023, tax revenue reached 2.054 billion riyals—a 10% increase over the budget estimate of 1.869 billion riyals—driven primarily by rises in corporate income tax, VAT, and economic recovery.
