UAE - Oman

Major airports include Muscat International Airport with a capacity of 350,000 tonnes/year and Salalah International Airport with 200,000 tons/year capacity. Key seaports are Port of Sohar with a capacity of 2 million TEU/year, Port of Salalah handling 4.5 million TEUs/year, Sultan Qaboos Port, and Duqm Port with a capacity of 5 million tonnes annually. 

Essential documents for importing into Oman include the Commercial Invoice, Certificate of Origin, Packing List, Bill of Lading/Airway Bill, Import License (for restricted items), Customs Declaration Form, and Insurance Certificate. 

In both Oman and the UAE, the standard customs duty rate is 5% for most imported goods. VAT is set at 5% in both countries, with specific exemptions for items like basic food products, healthcare, and education. 

Restricted or licensed goods include alcoholic beverages, pharmaceutical products, chemical substances, defense and security equipment, religious materials, broadcasting equipment, animal products, and agricultural products. These goods require special permits, licenses, or certifications such as veterinary and phytosanitary certificates. 

Oman's leading import commodities include machinery and equipment, vehicles and spare parts, electrical appliances, mineral fuels and oils, and iron and steel. The UAE's top imports are electronics, food and beverages, automobiles, gold and precious metals, and pharmaceutical products. Oman primarily exports crude oil and petroleum products, natural gas, minerals, fish and seafood, and dates and agricultural products, while the UAE exports petroleum products, aluminum and metal products, electronics, plastics, and textiles and garments.