The following items may be imported per family into Oman without incurring customs duty:

• Up to 2l of alcoholic beverages (non-Muslims only).
• A reasonable quantity of tobacco products.
• 227ml perfume.
• Eight video tapes or DVDs for personal use.

Restricted items: Meat products officially require an Islamic slaughter certificate.

Narcotics, non-canned food products (including vegetables, fruit and non-alcoholic beverages), bees (unless clearance is given), dates (including shoots of palm date, coconut and ornamental palm trees), firearms (including toys and replicas) and obscene films/literature. Videos may be subject to censorship.

The import and use of narcotics and obscene material are forbidden and can lead to imprisonment. There are severe penalties for drug offences including, in some cases, the death penalty. ‘Soft' drugs are treated as seriously as ‘hard' drugs. The possession of small quantities of cannabis can lead to a 12-month prison sentence and deportation.