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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