On June 1, 2025, Oman will be implementing digital tax stamps (DTS) on imported excise drinks, such as carbonated beverages, energy drinks, and alcoholic drinks. The move, under the third phase of the nation’s excise tax regime, is intended to promote control, compliance, and market transparency in the drinks industry.
The Oman Tax Authority (OTA) has outlined a two-stage enforcement strategy: a ‘customs obligation’ coming into force June 1, banning the importation of unstamped excisable drinks, and a ‘commercial obligation’ from August 1, banning the sale of unstamped products in the domestic market. Importantly, sweetened beverages are not included in this requirement at this time.
E-taxis stamps are being used as a means for the OTA to track and trace excise products along the supply chain, making it more accountable and bringing down illegal trade. It is also in line with Oman’s overall initiative to construct a sustainable taxation framework and strengthen its economic infrastructure.
To ease compliance, the OTA has initiated campaigns, such as workshops and field visits in different governorates. Importers, distributors, and retailers are encouraged to liaise with manufacturers to ensure all concerned products have the necessary digital tax stamps by the deadlines specified.