Oman: List of food products subject to Value Added Tax at zero percent

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12 January, 2021

In brief

Ministerial Decree 2/2021, dated 4 January 2021, detailed the list of food products that will be subject to VAT at the zero rate in Oman. The list consists of 93 food products with their HS codes. 

As expected, the list is similar to the list of zero rated food products issued by the National Bureau of Revenue in the Kingdom of Bahrain.

In detail

As per Article 51 of the Oman VAT law, Ministerial Decree 2/2021 published the list of Food Products subject to VAT at the zero percent. 

Supply of food items subject to value-added tax at zero-rate

S.No. HS Codes Item
Poultry, Meat and Fish
1 01059410 Layer chickens
2 01059420 Broiler chickens
3 01051100 Fowls of the species Gallus domesticus, weighing not more than 185g
4 02011000 Meat of bovine animals, fresh or chilled - carcasses and half-carcasses
5 02012000 Other cuts of bovine animals with bone in – fresh or chilled
6 02013000 Meat of Bovine animals boneless – fresh or chilled
7 02041000 Meat of lamb, fresh or chilled - carcasses and half-carcasses
8 02042100 Meat of sheep, fresh or chilled - carcasses and half-carcasses
9 02042200 Meat of sheep - other cuts with bone in - fresh or chilled
10
02042300 Meat of sheep - boneless - fresh or chilled
11 02045011 Meat of goat, fresh or chilled - carcasses and half-carcasses
12 02045021 Meat of goat, fresh or chilled - other cuts with bone in
13 02045031 Meat of goat, fresh or chilled - boneless
14 02068010 Edible offal of sheep, goats - fresh or chilled
15 02086010 Edible offal of camel - fresh or chilled
16 02086020 Edible offal of camel - frozen
17 03023200 Yellowfin tuna (Thunnus albacares)
18 03023400 Bigeye tuna (Thunnus obesus)
19 03023500 Bluefin Atlantic and Pacific tuna (Thunnus thynnus thunnus oriantales)
20 03023600 Southern bluefin tuna (Thunnus maccoyii)
21 03023910 Qabbab fish (Thunnus tonggol)
22 03023920 Sharwi fish (Thunnus affinis)
23 03024410 Kingfish (Scomber scombrus - commerson)
24 03024510 Bayadh – (hamam, khoudra and saal)
25 03028500 Seabream fish (such as sha’am, spaiti, nahash, faskar, gergifan, cofer) (Sparidae)
26 03028910 Hamour fish (groupers) (such as, Bartam, Shenino, Qatto, Nagel and As-Samman)
27 03028920 Sheari fish (sheoor)
28 03028930 Hamra fish (alesmaudi)
29 03028940 Nagroor fish
30 03028950 Bori fish (meed and biyah)
31 03028960 Safi fish
32 03028970 Barracuda fish (aqqam, dwailmi, qad)
Dairy and its derivatives
33 04011030 Long life milk (dairy), in containers exceeding 1 litre
34 04029110 Milk (dairy)
35 04031000 Yoghurt
36 04061000 Fresh (unripened or uncured) cheese, including whey cheese and curd
Fresh eggs
37 04072100 Fresh chicken eggs (Gallus domesticus)
Vegetables and Fruits
38 07019000 Potatoes and similar - fresh and chilled
39 07020000 Tomatoes - fresh and chilled
40 07031011 Onions for food (green or dry rind)
41 07032000 Garlic
42 07051100 Lettuce (head lettuce)
43 07061000 Carrots and turnips - fresh or chilled
44 07070000 Cucumbers and gherkin - fresh or chilled
45 07081000 Peas (Pisum sativum)
46 07082000 Lobia, Beans (Vigna spp., Phaseolus spp.)
47 07089010 Beans
48 07093000 Aubergines (eggplants)
49 07096000 Fruits of the genus capsicum or pimento (Green and red pepper)
50 07097000 Spinach, New Zealand spinach and orache spinach (garden spinach)
51 07099200 Olives
52 07099300 Pumpkins (Cucurbita)
53 07099910 Marrow
54 07099920 Okra
55 07099930 Parsley
56 07099940 Coriander
57 08041010 Fresh dates (rutab)
58 08041021 Pressed dates
59 08043000 Pineapples
60 08045010 Guavas
61 08045020 Mangoes
62 08051000 Oranges
63 08052000 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
64 08055010 Fresh lemons
65 08055020 Dried lemon
66 08061000 Fresh grapes
67 08071100 Green watermelons
68 08071910 Yellow watermelons (Cantaloupe and melon)
69 08081000 Apples
70 08083000 Pears
71 08091000 Apricots
72 08092100 Cherries (sour) (prunus cerasus)
73 08105000 Kiwi fruit
74 08109010 Pomegranates
Coffee, tea, cardamom
75 09011100 Coffee (not roasted) Not decaffeinated
76 09012100 Coffee roasted - Not decaffeinated
77 09021000 Green tea (not fermented) in immediate packings of a content not exceeding 3kg
78 09022000 Other green tea (not fermented)
79 09023010 Teabags not exceeding 3g
80 09024000 Other black tea (fermented) and other partially fermented tea
81 09083100 Cardamom (whole) neither crushed nor ground
82 09083200 Cardamom crushed or ground
Cereal/ grains
83 10019910 Normal wheat
84 10019920 Thin wheat
85 10063000 Semi-milled or wholly milled rice, whether or not polished or glazed
86 11010010 Wheat flour
Olive oil and its fractions, whether or not refined, but not chemically modified
87 15091000 Virgin olive oil
Sugar
88 17019911 Filtered sugar (refined) crystals multi fine
Food preparations for children
89 19011010 Milk-based infant foods and modified milk as substitutes for mother breast milk without cocoa
Bread
90 19059010 Ordinary bread of any kind
Water
91 22011020 Artificial mineral water
92 22019010 Normal natural water
Salt
93 25010010 Common salt (table salt)

We are pleased to share an English translation of the Ministerial Decree 2/2021, issued by the Oman Tax Authority, containing a list of food products that will be subject to 0% VAT. Please note that this is our own translation and should not be used or relied upon without consultation of professional advice, or direct clarification from the Oman Tax Authority.

Contact us

Omar Al Sharif

Oman Country Senior Partner, PwC Middle East

Tel: +968 2455 9118

Darcy White

Partner, Oman Tax Leader, PwC Oman

Tel: +968 2455 8154

Jeanine Daou

Indirect Tax Leader, PwC Middle East

Tel: +971 (0) 4 304 3744

Imran Mushtaq

Indirect Tax Director, PwC Middle East

Tel: +968 9679 1979

Kanval Ashar

Indirect Tax Manager, PwC Middle East

Tel: +968 9679 2441

Jesal Shah

Indirect Tax Manager, PwC Middle East

Tel: +96896792780

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