Oman Enforces Tobacco Products Standards with New Digital Tax Stamp Scheme

Oman has introduced mandatory digital tax stamp requirements for cigarettes, raw tobacco, and shisha products to enhance excise control and consumer protection **, aligning with broader public health objectives **.

Summary

The question addresses Oman’s regulatory framework for cigarettes, raw tobacco, and shisha products, focusing on the Excise Digital Tax Stamp Scheme and associated Gulf Standardization Organization (GSO) technical requirements:

• Digital Tax Stamp Scheme: Mandatory registration, electronic stamp procurement, and digital tracking for excisable products.
• Product Standards & Compliance: GSO-mandated specifications for nicotine, tar, additives, and packaging, including health warnings and testing methods.
• Enforcement & Penalties: Inspections by competent authorities using digital readers to verify compliance with tax and product regulations.

Jurisdiction(s): Oman

**

Subject matters: Tax Compliance — digital tax stamps and registration for excisable tobacco products; Product Safety & Standards** — GSO technical requirements for nicotine, tar, additives, and packaging

Regulation Analysis

Oman has implemented a comprehensive regulatory framework for cigarettes, raw tobacco, and shisha products, combining tax compliance measures under the Excise Digital Tax Stamp Scheme with GSO technical standards to ensure product safety, tax transparency, and public health protection.

1. Excise Digital Tax Stamp Scheme

Launched on 30 June 2022 by the Oman Tax Authority, the scheme is a phased digital tracking system for excisable products, including cigarettes, raw tobacco, and shisha¹. Key requirements include:

• Registration & Stamp Procurement:

Manufacturers and importers must register on the digital platform and purchase tax stamps electronically¹. Stamps are digitally encrypted and affixed to products to verify legitimacy.

• Digital Tracking & Inspections:

Competent authorities conduct inspections using digital readers to validate stamp authenticity and compliance¹. The system integrates with customs and border control to prevent smuggling and counterfeiting.

• Objectives:
  • Strengthen tax collection transparency and efficiency.
  • Protect consumers from illicit products.
  • Reduce smuggling, counterfeiting, and tax evasion¹.
  • Align with the GCC Common Excise Tax Agreement and international best practices.

The scheme is already in force (adopted and effective as of the notification date)¹.

2. GSO Technical Standards for Tobacco Products

Oman adheres to Gulf Standardization Organization (GSO) standards, particularly GSO 597 (Cigarettes), which prescribes mandatory technical and safety requirements for cigarettes and raw tobacco². Key provisions include:

A. Product Composition & Safety Limits

B. Physical & Manufacturing Requirements

• Cigarette dimensions:
  • Length: ≥50 mm (tobacco column).
  • Circumference: 15–30 mm.
  • Weight tolerance: ±5% for tobacco weight².
• Packaging:
  • 20 cigarettes per pack².
  • Health warnings (mandatory, per GSO 246)².
  • Tamper-evident seals (e.g., cellophane wrapping with tear strips)².
• Testing Methods:
  • Nicotine/tar/CO testing per GSO ISO 10315, GSO ISO 4387, and GSO ISO 8454².
  • Sampling per GSO ISO 8243².

C. Additives & Ingredients

• Maximum additives: 20% of dry tobacco weight (must not increase health risks)².
• Prohibited substances: Nicotine Rustica (unless blended with Nicotiana Tabacum), and additives listed in GSO 2390².

3. Enforcement & Compliance

• Inspections: Authorities use digital readers to verify tax stamps and laboratory testing to confirm compliance with GSO standards¹.
• Penalties: While not explicitly detailed in the sources, non-compliance may result in:
  • Confiscation of illicit products.
  • Fines or legal action for tax evasion or counterfeiting¹.
  • Suspension of import/manufacturing licenses for repeated violations.

4. Alignment with GCC and International Standards

Oman’s regulations align with:

• GCC Common Excise Tax Agreement: Harmonized tax rates and digital tracking¹.
• GSO Standards: Adoption of GSO 597 and related testing methods (e.g., ISO-based protocols)².
• Public Health Measures: Restrictions on nicotine/tar yields and prohibited additives mirror EU Tobacco Products Directive (TPD) principles².

Summary Table of Key Requirements

Summary Answer

Oman’s regulatory framework for cigarettes, raw tobacco, and shisha products is dual-layered, combining the Excise Digital Tax Stamp Scheme¹ with GSO technical standards². The tax stamp scheme mandates digital registration, encrypted stamps, and inspections to combat tax evasion and illicit trade, while GSO 597 imposes strict limits on nicotine (≤0.6 mg/cigarette), tar (≤10 mg/cigarette), and additives, alongside packaging and testing requirements. Compliance is enforced through digital verification and laboratory testing, aligning with GCC and international public health measures. All stakeholders—manufacturers, importers, and distributors—must adhere to these regulations to ensure legal market participation.

Sources

1. ↩ Committee on Technical Barriers to Trade – Notification – Oman – Cigarettes, raw tobacco and shisha products https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/G/TBTN25/OMN571.pdf&Open=True
2. ↩ WTO TBT notification 26-04528 — Saudi Arabia, Kingdom of https://members.wto.org/crnattachments/2026/TBT/SAU/26_04528_00_x.pdf