Digital Tax Stamps Mandatory for Excisable Beverages in Oman from 2025

Starting January 31, 2025, all imported excisable beverages in Oman must have digital tax stamps. This move is part of the third phase of the comprehensive Tax Stamp program introduced by the Oman Tax Authority (OTA) to strengthen oversight on excisable goods and enhance supply chain transparency.

---

Details of the Digital Tax Stamp Program

Digital tax stamps, containing unique codes and digital data, will be affixed to excisable beverages to ensure tracking, monitoring, and tax compliance. This requirement applies to both imported and locally produced products. From April 30, 2025, the sale of any excisable beverage products without a tax stamp will be prohibited in the local market, and enforcement will be carried out by tax inspectors.

---

Excisable Goods Subject to Tax

Under Oman’s excise tax law, which came into effect in 2019, the following goods are subject to excise tax and the digital tax stamp requirement:

1. Alcoholic beverages and spirits
2. Carbonated drinks
3. Energy drinks
4. Sugar-sweetened beverages
5. Canned and ready-to-drink juices

Exemptions:

• Duty-free sales (e.g., at airports).
• Exported goods.

---

Key Deadlines

• January 31, 2025: Digital tax stamps must be affixed to all imported excisable beverages. This will be enforced by Omani Customs.
• April 30, 2025: The sale of excisable beverages without a tax stamp will be prohibited, and inspectors from the Tax Authority will ensure compliance.

---

Methods of Tax Marking

Two methods for applying digital tax stamps are available:

1. Direct to Product (DTP) Method:
   • Tax stamps are applied directly on production lines using unique serial numbers for each product. Suitable for cans and bottles.
2. Physical Markers:
   • 15x15mm labels, which are applied manually and are designed to prevent reuse due to their breakable nature.

---

International Collaboration

The Tax Stamp program is developed in collaboration with the UK-based company De La Rue, in accordance with the World Health Organization’s Framework Convention on Tobacco Control (FCTC). The system combines secure printed tax stamps with digital tracking for enhanced product monitoring.

---

Program Objectives

This initiative aims to ensure tax compliance by importers and manufacturers while improving transparency in the supply chain, better oversight, and reducing the risk of tax evasion.

This step underscores Oman’s commitment to strengthening its tax system and ensuring fairness in the market.