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List of food products zero-rated in Oman VAT

VAT in Oman
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

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)