We, Qaboos bin Said, Sultan of Oman,

After perusal of the Basic Statute of the State promulgated by Royal Decree No. 101/96,
Royal Decree No. 22/78 Promulgating the Customs Law and its amendments,
Royal Decree No. 47/98 Promulgating the Financial Law and its amendments,
Royal Decree No. 83/2000 Promulgating the Law on Customs Valuation of Imported Goods and its amendments,
Royal Decree No. 56/2002 Promulgating the Free Zones Law,
Royal Decree No. 112/2000 Ratifying the Protocol of the Accession of the Sultanate of Oman to the Marrakesh Agreement Establishing the World Trade Organization,
the resolution of the Supreme Council of the Cooperation Council for the Arab States of the Gulf issued at its meeting held in the Kingdom of Bahrain in December 2000,
the Unified Customs Law of the Gulf Cooperation Council (GCC) States, which was approved for implementation by a resolution of the Supreme Council of the Cooperation Council at its meeting held in the Sultanate of Oman in December 2001,
And the resolution of the Supreme Council of the Cooperation Council issued at its meeting held in the State of Qatar in December 2002,
And in pursuance of public interest,

Have decreed as follows: