An import export license in Oman is a trade license issued by the Ministry of Commerce, Industry and Investment Promotion (MOCIIP) that authorises a company to commercially import goods into Oman, export goods from Oman, or both. The license is a mandatory requirement for any business clearing goods through Oman Customs and is separate from the customs code registration that allows the company to file declarations through the Bayan e-customs system. Without both the trade license and the customs code, a company cannot legally move commercial goods across Oman’s borders.
The cost of an import export trade license in Oman ranges from OMR 300 to OMR 1,500 annually depending on the activity category and business location. Customs code registration adds a further OMR 100 to OMR 150. This guide covers the license types, documents required, step-by-step registration process, customs code registration, cost breakdown, restricted goods rules, the importer of record framework, and the mainland versus free zone comparison. For the full company registration process that must be completed before the license can be issued, see our guide to business setup in Oman.
Types of Import Export License in Oman
MOCIIP issues different trading license categories depending on whether the business imports only, exports only, or conducts both activities. The license type also varies based on the goods category and whether the company operates on the mainland or in a free zone.
| License Type | Activity Covered | Issued By |
| General Trading License | Import and export of most commercial goods | MOCIIP mainland |
| Import License (specific goods) | Import of regulated or restricted goods with additional approvals | MOCIIP + sector ministry |
| Export License | Export of Oman-origin or re-exported goods | MOCIIP mainland |
| Free Zone Trading License | Import, export, re-export within and from free zone | Zone authority (SEZAD, SFZ, SFZCO, AMFZ) |
| Branch Office Trade License | Trading activities aligned with parent company scope | MOCIIP |
Most import export businesses register a general trading license covering both import and export activities under a single license. Regulated goods such as food products, pharmaceuticals, chemicals, and animal feed require additional approvals from sector-specific authorities before MOCIIP finalises the license. For the company structures available before applying for a trade license, see our guide to company formation in Oman.
Documents Required for Import Export License in Oman
The following documents must be submitted to MOCIIP through the Invest Easy portal to obtain a trading license with import and export activities:
- Valid Commercial Registration certificate issued by MOCIIP confirming the company is legally incorporated in Oman
- Memorandum of Association with the trading or import export activity listed under the permitted activities
- Passport copies of all shareholders and the appointed company manager
- Registered office lease agreement notarised and showing a valid physical address in Oman
- Oman Chamber of Commerce and Industry membership certificate (required before trade license issuance)
- Municipal license from the local municipality for the registered office premises
- Activity-specific approvals from relevant ministries for regulated goods (e.g. Ministry of Agriculture for food products, MOH for medical devices, MOCIIP special approval for certain chemicals)
- Company stamp and authorised signatory identification for the license application submission
For foreign-owned mainland companies, MOCIIP additionally requires confirmation that the company’s share capital has been deposited in an Omani corporate bank account. All documents must be in Arabic or accompanied by an official Arabic translation certified by a licensed Omani translator.
Step-by-Step Process to Get an Import Export License in Oman
| Step | Stage | Action |
| 1 | Company registration | Incorporate an LLC, SPC, branch, or free zone entity through MOCIIP or the relevant zone authority via Invest Easy. |
| 2 | Trade name reservation | Reserve the company trade name through the MOCIIP name reservation system. The name must not conflict with existing registrations. |
| 3 | Office lease | Execute a notarised lease agreement for the company’s registered address. Virtual offices are accepted for some service activities but not for trading companies. |
| 4 | Chamber membership | Register with the Oman Chamber of Commerce and Industry (OCCI). Membership is mandatory before a trade license is issued. |
| 5 | Activity approvals | Obtain sector-specific approvals for regulated goods categories before submitting the trade license application. |
| 6 | Trade license application | Submit the import export trade license application through the Invest Easy portal with all required documents. |
| 7 | Municipality license | Apply for the annual municipality business license from the local authority for the registered premises. |
| 8 | Customs code registration | Register with the Oman Customs Authority to obtain a customs importer/exporter code. This is required to file Bayan customs declarations. See the customs code section below. |
| 9 | Corporate bank account | Open a corporate account in Oman. Required for trade finance, letters of credit, and receiving import/export payments. |
Standard processing time for the trade license through Invest Easy is seven to fourteen working days from complete document submission. Activity-specific approvals from sector ministries may extend this timeline by two to four additional weeks.
Customs Code Registration in Oman
A customs code is a unique identifier issued by the Oman Customs Authority that links a company to its import and export declarations in the Bayan e-customs system. No company can legally file an import or export declaration in Oman without a registered customs code. The customs code is separate from the trade license and must be applied for independently after the trade license is issued.
To register for a customs code in Oman:
- Submit the application to the Oman Customs Authority through their online portal or at the customs directorate office
- Provide the Commercial Registration certificate, trade license, and valid lease agreement as part of the application package
- Submit the authorised signatory’s identification and appointment letter if using a customs clearing agent
- Pay the customs code registration fee of approximately OMR 100 to OMR 150
- Receive the customs code typically within three to five working days of application
Once registered, the customs code is used on every Bayan declaration filed by the company or its appointed customs clearing agent. Companies that use a licensed clearing agent for their shipments must still hold their own customs code. The clearing agent files the declaration on behalf of the importer or exporter using both the company’s customs code and the agent’s own license number.
Import Export License Cost in Oman (2026)
The following table covers all mandatory fees for obtaining and maintaining an import export trading license on the Oman mainland. Free zone costs are shown separately below.
| Cost Item | Estimated Fee (OMR) |
| MOCIIP commercial registration fee | 300 to 600 |
| Import export trade license (annual) | 300 to 1,500 |
| Municipality business license (annual) | 200 to 1,200 |
| Oman Chamber of Commerce membership (annual) | 100 to 400 |
| Customs code registration | 100 to 150 |
| Document notarization and translation | 200 to 600 |
| PRO and government submission service | 500 to 1,500 |
| Total setup cost (excl. share capital) | 1,700 to 5,950 |
Share capital requirements apply additionally for foreign-owned mainland companies (standard benchmark OMR 150,000) and vary by free zone. For a full breakdown of company formation costs across all structures, see our guide to company formation cost in Oman.
Mainland vs Free Zone Import Export License in Oman
The choice between a mainland MOCIIP-licensed trading company and a free zone entity significantly affects ownership rights, customs duty obligations, and domestic market access.
| Factor | Mainland Trading License | Free Zone Trading License |
| Foreign ownership | Up to 100% (most activities) | 100% permitted |
| Domestic market sales | Permitted directly | Requires separate mainland registration |
| Import customs duty | 5% GCC common tariff applies | Duty-free within zone |
| Corporate tax | 15% on profits above OMR 30,000 | Tax holiday up to 25 years (zone-specific) |
| Min. share capital | OMR 150,000 (foreign LLC) | OMR 5,000 to 50,000 (zone-specific) |
| Customs code | MOCIIP + Oman Customs registration | Zone authority + Oman Customs |
| Best for | Domestic distribution, GCC trading | Re-export, manufacturing, logistics |
Free zone entities at Sohar, Salalah, Duqm, and Al Mazunah are exempt from customs duty on goods that remain within the zone or are re-exported. When a free zone company sells goods into the Omani domestic market, the 5% GCC tariff applies at the point of entry from the zone into mainland Oman. For detailed free zone trade license information, see our guides to Sohar Free Zone and Salalah Free Zone.
Importer of Record in Oman
The importer of record (IOR) in Oman is the legal entity whose name, commercial registration, trade license, and customs code appear on the Bayan import declaration for a specific shipment. The IOR is responsible for customs duty payment, compliance with import regulations, and any liability arising from the goods at the point of entry.
For foreign companies that want to ship goods into Oman without incorporating a local entity, there are two options:
Using an Established Omani Company as Importer of Record
A foreign supplier can appoint an existing Omani-registered trading company holding a valid import license and customs code to act as the importer of record for their shipments. The Omani company accepts legal responsibility for the goods at customs, processes the Bayan declaration under its own license, pays the applicable duty, and delivers the goods to the foreign supplier’s local distributor or customer. This arrangement is used for one-off shipments or for foreign companies testing the Omani market before incorporating locally.
Importer of Record Service Providers in Oman
Several business setup and logistics firms in Oman offer IOR services where they hold the import license and customs code and act as the official importer on behalf of foreign clients for a fee. The foreign company retains commercial control of the goods while the IOR service provider handles all Omani customs compliance. IOR services are particularly used for technology equipment, machinery, and goods requiring sector-specific approvals where the foreign supplier does not wish to establish a permanent Omani entity.
Companies planning regular commercial imports into Oman should incorporate a local entity and obtain their own trade license and customs code rather than relying on IOR service providers long-term. IOR arrangements do not allow direct domestic market sales under the foreign company’s own brand registration.
Restricted and Prohibited Imports in Oman
Not all goods can be imported freely into Oman. The Ministry of Commerce, Industry and Investment Promotion and relevant sector ministries maintain lists of restricted and prohibited goods. Import license applicants must confirm their goods category does not fall under these restrictions before applying.
Prohibited Goods
The following categories are prohibited from import into Oman regardless of the importer’s license status:
- Narcotics and controlled substances not covered by a valid Ministry of Health pharmaceutical import permit
- Goods originating from countries subject to Oman trade sanctions or the GCC embargo
- Counterfeit goods, trademark-infringing products, and pirated materials
- Weapons, ammunition, and explosives without the Ministry of Interior’s special authorization
- Non-halal meat and pork products are not allowed except through specifically designated licensed importers supplying non-Muslim community outlets
Restricted Goods Requiring Additional Approvals
The following goods categories can be imported but require specific ministry or authority approval before or alongside the trade license:
- Food products: Ministry of Agriculture, Fisheries and Water Resources product registration and import permit required for each product
- Pharmaceuticals and medical devices: Ministry of Health import permit required per product
- Chemicals and hazardous materials: Ministry of Environment and Environment Authority approvals required
- Agricultural inputs (pesticides, fertilisers): Ministry of Agriculture approval required
- Telecommunications equipment: Telecommunications Regulatory Authority (TRA) type approval is required before import
Conclusion
An import export license in Oman requires a valid commercial registration, an MOCIIP trade license with the relevant activity code, a customs code from the Oman Customs Authority, and compliance with goods-specific approvals from sector ministries. Total government setup costs for a mainland trading company run from OMR 1,700 to OMR 5,950, excluding share capital. Free zone entities offer duty-free trading and lower capital requirements but restrict direct domestic market sales without a separate mainland registration.
MakeMyCompany is a business setup consultancy in Muscat, Oman, providing complete import export company registration services, trade license applications, customs code registration, activity approval submissions, and ongoing compliance support for trading businesses in Oman. Contact our team at omanbusinesssetup.com to set up your import export business in Oman.
Frequently Asked Questions
How do I get an import export license in Oman?
To obtain an import export license in Oman, first register a company (LLC, SPC, branch, or free zone entity) through MOCIIP via the Invest Easy portal. Then apply for a general trading or import export trade license with the required documents, including Commercial Registration, office lease, Chamber membership, and any goods-specific approvals. Processing takes seven to fourteen working days from complete submission.
How much does an import export license cost in Oman?
The annual import export trade license fee from MOCIIP ranges from OMR 300 to OMR 1,500 depending on the activity category. Total first-year setup costs, including commercial registration, municipality license, Chamber membership, customs code registration, and PRO service, run from OMR 1,700 to OMR 5,950, excluding share capital.
Do I need a customs code to import and export in Oman?
Yes. A customs code issued by the Oman Customs Authority is mandatory for filing import and export declarations through the Bayan e-customs system. The customs code registration fee is OMR 100 to OMR 150 and is separate from the trade license. Both the trade license and the customs code must be active before any commercial shipment can be cleared.
Can foreigners own 100% of an import export company in Oman?
Yes. Foreign investors can own 100% of an import export company in Oman under the Foreign Capital Investment Law (Royal Decree 50/2019) for most trading activity categories. Mainland foreign-owned LLCs require OMR 150,000 in share capital. Free zone trading companies permit 100% foreign ownership at lower capital thresholds starting from OMR 5,000.
What is the difference between a mainland and free zone trading license in Oman?
A mainland trading license allows direct sales in the Omani domestic market but attracts 5% customs duty on imports and 15% corporate tax on profits above OMR 30,000. A free zone trading license offers duty-free imports within the zone and tax holidays up to 25 years. Still, it does not permit direct domestic market sales without a separate mainland entity. Free zones are best suited for re-export, logistics, and manufacturing operations.
What is an importer of record in Oman?
The importer of record (IOR) in Oman is the licensed company whose name and customs code appear on the Bayan import declaration and who bears legal responsibility for the goods at customs. Foreign companies without an Omani registration can use an IOR service provider to import goods on their behalf. Companies planning regular imports should obtain their own trade license and customs code rather than relying on IOR arrangements long-term.
What goods are restricted for import into Oman?
Prohibited goods include narcotics without MOH permits, sanctioned-country goods, counterfeit products, and unauthorised weapons. Restricted goods requiring additional approvals include food products (MAFWR permit), pharmaceuticals and medical devices (MOH permit), chemicals and hazardous materials (environment approvals), agricultural inputs (Ministry of Agriculture), and telecommunications equipment (TRA type approval).
How long does it take to get an import export license in Oman?
Standard trade license processing through the Invest Easy portal takes seven to fourteen working days from complete document submission. If goods-specific approvals from sector ministries are required, the total timeline extends to three to six weeks. Customs code registration adds a further three to five working days after the trade license is issued.
About the Author
Shuja Ahmad is a Business Setup Consultant at MakeMyCompany, a business setup consultancy based in Muttrah, Muscat, Oman. He specialises in documentation and government submissions for import export company registration in Oman, covering trade license applications, customs code registration, MOCIIP submissions via the Invest Easy portal, goods-specific approval coordination, and free zone trading license setup. Shuja assists trading companies, international suppliers, and logistics businesses with every stage of import export business setup in Oman, from activity selection and company formation through to Bayan customs compliance and ongoing license renewals. For expert guidance on setting up an import export business in Oman, visit omanbusinesssetup.com.
