List of food products zero-rated in Oman VAT
Oman published a Ministerial Decree 2/2021, dated 4 January 2021, specifying the list of food articles subject to zero-rated VAT in Oman. It consists of 93 food items with their HS codes.
Supply of food products subjected to zero-rated VAT in Oman
Poultry, Meat and Fish
| S.No. | HS Codes | Item |
| 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
| S.No. | HS Codes | Item |
| 1 | 04011030 | Long life milk (dairy), in containers exceeding 1 litre |
| 2 | 04029110 | Milk (dairy) |
| 3 | 04031000 | Yoghurt |
| 4 | 04061000 | Fresh (unripened or uncured) cheese, including whey cheese and curd |
Fresh eggs
| S.No. | HS Codes | Item |
| 1 | 04072100 | Fresh chicken eggs (Gallus domesticus) |
Vegetables and Fruits
| S.No. | HS Codes | Item |
| 1 | 07019000 | Potatoes and similar – fresh and chilled |
| 2 | 07020000 | Tomatoes – fresh and chilled |
| 3 | 07031011 | Onions for food (green or dry rind) |
| 4 | 07032000 | Garlic |
| 5 | 07051100 | Lettuce (head lettuce) |
| 6 | 07061000 | Carrots and turnips – fresh or chilled |
| 7 | 07070000 | Cucumbers and gherkin – fresh or chilled |
| 8 | 07081000 | Peas (Pisum sativum) |
| 9 | 07082000 | Lobia, Beans (Vigna spp., Phaseolus spp.) |
| 10 | 07089010 | Beans |
| 11 | 07093000 | Aubergines (eggplants) |
| 12 | 07096000 | Fruits of the genus capsicum or pimento (Green and red pepper) |
| 13 | 07097000 | Spinach, New Zealand spinach and orache spinach (garden spinach) |
| 14 | 07099200 | Olives |
| 15 | 07099300 | Pumpkins (Cucurbita) |
| 16 | 07099910 | Marrow |
| 17 | 07099920 | Okra |
| 18 | 07099930 | Parsley |
| 19 | 07099940 | Coriander |
| 20 | 08041010 | Fresh dates (rutab) |
| 21 | 08041021 | Pressed dates |
| 22 | 08043000 | Pineapples |
| 23 | 08045010 | Guavas |
| 24 | 08045020 | Mangoes |
| 25 | 08051000 | Oranges |
| 26 | 08052000 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids |
| 27 | 08055010 | Fresh lemons |
| 28 | 08055020 | Dried lemon |
| 29 | 08061000 | Fresh grapes |
| 30 | 08071100 | Green watermelons |
| 31 | 08071910 | Yellow watermelons (Cantaloupe and melon) |
| 32 | 08081000 | Apples |
| 31 | 08083000 | Pears |
| 32 | 08091000 | Apricots |
| 33 | 08092100 | Cherries (sour) (prunus cerasus) |
| 34 | 08105000 | Kiwi fruit |
| 35 | 08109010 | Pomegranates |
Coffee, tea, cardamom
| S.No. | HS Codes | Item |
| 1 | 09011100 | Coffee (not roasted) Not decaffeinated |
| 2 | 09012100 | Coffee roasted – Not decaffeinated |
| 3 | 09021000 | Green tea (not fermented) in immediate packings of a content not exceeding 3kg |
| 4 | 09022000 | Other green tea (not fermented) |
| 5 | 09023010 | Teabags not exceeding 3g |
| 6 | 09024000 | Other black tea (fermented) and other partially fermented tea |
| 7 | 09083100 | Cardamom (whole) neither crushed nor ground |
| 8 | 09083200 | Cardamom crushed or ground |
Cereal/ grains
| S.No. | HS Codes | Item |
| 1 | 10019910 | Normal wheat |
| 2 | 10019920 | Thin wheat |
| 3 | 10063000 | Semi-milled or wholly milled rice, whether or not polished or glazed |
| 4 | 11010010 | Wheat flour |
Olive oil and its fractions, whether or not refined, but not chemically modified
| S.No. | HS Codes | Item |
| 1 | 15091000 | Virgin olive oil |
Sugar
| S.No. | HS Codes | Item |
| 1 | 17019911 | Filtered sugar (refined) crystals multi fine |
Food preparations for children
| S.No. | HS Codes | Item |
| 1 | 19011010 | Milk-based infant foods and modified milk as substitutes for mother breast milk without cocoa |
Bread
| S.No. | HS Codes | Item |
| 1 | 19059010 | Ordinary bread of any kind |
Water
| S.No. | HS Codes | Item |
| 1 | 22011020 | Artificial mineral water |
| 2 | 22019010 | Normal natural water |
Salt
| S.No. | HS Codes | Item |
| 1 | 25010010 | Common salt (table salt) |
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