RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/OMN/8
26 March 1998
(98-1210)
Working Party on the
Accession of OmanOriginal:  English
ACCESSION OF THE SULTANATE OF OMAN
Information on Policy Measures Affecting Trade in Services
(WT/ACC/5)
The following information on policy measures affecting trade in services has been received
from the Ministry of Commerce and Industry of the Sultanate of Oman, with the request that it be
circulated to members of the Working Party.
_______________WT/ACC/OMN/8
Page 2SULTANATE OF OMAN
Information on Policy Measures Affecting Trade in Services
TABLE 1:  Measures Relating to Market Access
Mode(s) of Supply Measures Relevant Laws and Regulations
A. HORIZONTAL
(1) Cross-border supply (1) None
(2) Consumption abroad (2) None
(3) Commercial presence (3) Commercial presence is subject to approval
under the Foreign Capital Investment Law.Foreign Capital Investment Law
Authorization for commercial presence shall
be granted after the following conditions
have been met:Foreign Capital Investment Law
- the business shall be conducted by an
Omani company with a capital of not
less than RO 150,000 and the foreign
share therein shall not exceed 49% of
the total capital.
- however, the above percentage may be
increased up to 65% of the company’s
capital by a decision from the Minister
of Commerce and Industry following a
recommendation from the Foreign
Capital Investment Committee.WT/ACC/OMN/8
Page 3Mode(s) of Supply Measures Relevant Laws and Regulations
- the percentage referred to in the above
paragraph may be further increased up
to 100% of the company’s capital for
the projects which contribute to the
development of the national economyupon the approval of the Cabinet
following a recommendation from the
Minister of Commerce and Industry,
provided that the project’s capital shall
not be less than RO 500,000.
Commercial presence can be only in one of
the following types of corporate entities:
general partnership; limited partnership;
joint-venture; joint-stock company; limited
liability company; and holding company.Commercial Companies Laws
(4) Presence of natural persons (4) All service companies whether Omani or
foreign are required to employ a certain
percentage of their total employees from
Omani nationals.  The percentage for
different service sectors are as follows:Omani Labour Law
- transport (road, air and marine) 60%
- finance, insurance and real estate 45%
- banking 85%
- restaurants and hotels 30%- wholesale and retail trade 20%
- construction services 15%WT/ACC/OMN/8
Page 4Mode(s) of Supply Measures Relevant Laws and Regulations
Companies wishing to employ foreign
nationals have to apply to the Ministry of
Social Affairs, Labour and Vocational
Training to obtain a work permit.  The
Ministry will issue the work permit if thecompany has made satisfactory progress in
employing Omani nationals and in achieving
the required targets.
(5) Relationship between modes of
supply(5) --
B. SPECIFIC SERVICE SECTOR OR SUB-SECTOR
1. BUSINESS SERVICES
A. Professional Services
(a) Legal services
(1) Cross-border supply(2) Consumption abroad(1) None
(2) None
(3) Commercial presence (3) In the form of joint-venture company with
an Omani lawyer with the foreign share
limited to 65%.  A foreign lawyer cannot
appear in Omani Court to plead a case.Royal Decree No. 108/96
(4) Presence of natural persons
(5) Relationship between modes of
supply(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 5Mode(s) of Supply Measures Relevant Laws and Regulations
(b) Accounting, auditing and 
bookkeeping services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) Foreign share limited to 65%
(4) None, other than those in the horizontal
section
(5) --Royal Decree No. 77/86.
(c) Taxation services
(1) Cross-border supply
(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
(d) Architectural services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 6Mode(s) of Supply Measures Relevant Laws and Regulations
(e) Engineering services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) Foreign share limited to 65%
(4) None, other than those in the horizontal
section
(5) --Royal Decree No. 120/94
(f) Integrated engineering services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of 
supply(1) None
(2) None
(3) Foreign share limited to 65%
(4) None, other than those in the horizontal
section
(5) --Royal Decree No. 120/94.
(g) Urban planning and landscape
architectural services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 7Mode(s) of Supply Measures Relevant Laws and Regulations
(h) Medical and dental services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) Subject to licence from the Ministry of
Health
(4) None, other than those in the horizontal
section
(5) --Royal Decree No. 22/96
(i) Veterinary services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) -
(j) Services provided by midwives,
nurses, physiotherapists and
para-medical personnel
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) - -WT/ACC/OMN/8
Page 8Mode(s) of Supply Measures Relevant Laws and Regulations
B. Computer and Related Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
C. Research and Development
Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) - -
D. Real Estate Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) Not permitted.  Reserved for Omani
nationals
(4) None, other than those in the horizontal
section
(5) --Royal Decree No. 78/86WT/ACC/OMN/8
Page 9Mode(s) of Supply Measures Relevant Laws and Regulations
F. Other Business Services
(a) Advertising services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
(b) Market research and public opinion
polling services
(1) Cross-border supply(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
(c) Management consulting services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) - -WT/ACC/OMN/8
Page 10Mode(s) of Supply Measures Relevant Laws and Regulations
(d) Services related to management
consulting
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) - -
(e) Technical testing and analysis
services
(1) Cross-border supply(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) - -
(k) Placement and supply services of
personnel
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than that in the horizontal
section
(4) None, other than that in the horizontal
section
(5) --WT/ACC/OMN/8
Page 11Mode(s) of Supply Measures Relevant Laws and Regulations
(n) Maintenance and repair of
equipment (not including maritime
vessels, aircraft or other transport
equipment)
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
(o) Building-cleaning services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
(p) Photographic services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 12Mode(s) of Supply Measures Relevant Laws and Regulations
(q) Packaging services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
(s) Convention services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
2. COMMUNICATION SERVICES
A. Postal Services
(1) Cross-border supply(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) Not permitted
(4) None, other than those in the horizontal
section
(5) --Service provided only by the GovernmentWT/ACC/OMN/8
Page 13Mode(s) of Supply Measures Relevant Laws and Regulations
B. Courier Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
C. Telecommunications Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) Not permitted
(2) None
(3) Not permitted
(4) None, other than those listed in the
horizontal section
(5) --Service provided only by the Government
Service provided only by the Government
D. Audiovisual Services
(1) Cross-border supply
(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) Not permitted
(4) None, other than those in the horizontal
section
(5) --Service provided only by the Government
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES
(1) Cross-border supply
(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 14Mode(s) of Supply Measures Relevant Laws and Regulations
4. DISTRIBUTION SERVICES
A. Commission Agent’s Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
B. Wholesale Trade Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
C. Retailing Services
(1) Cross-border supply(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 15Mode(s) of Supply Measures Relevant Laws and Regulations
D. Franchising
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
5. EDUCATION SERVICES
A. Primary Education Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section.  Approval required from theMinistry of Education.
(4) None, other than those in the horizontal
section
(5) --
B. Secondary Education Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section.  Approval required from theMinistry of Education.
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 16Mode(s) of Supply Measures Relevant Laws and Regulations
C. Higher Education Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section.  Approval required from the
Ministry of Higher Education.
(4) None, other than those in the horizontal
section
(5) --Ministerial Decree No. 21/94.
6. ENVIRONMENTAL SERVICES
A. Sewage Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
B. Refuse Disposal Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 17Mode(s) of Supply Measures Relevant Laws and Regulations
C. Sanitation and Similar Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
7. FINANCIAL SERVICES
A. All Insurance and
Insurance-Related Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
B. Banking and Other Financial
Services (excluding insurance)
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) Not permitted
(2) None
(3) Only for Banks incorporated in Oman with
foreign share limited to 49% and subject to
approval from the Central Bank of Oman.
Number of bank branches in Muscat arealimited to four branches for each Bank
(4) Number of foreign persons limited to 15%
of the total number of employees of a Bank
(5) --The Banking Law of Oman.
The Banking Law of Oman
Labour Law of OmanWT/ACC/OMN/8
Page 18Mode(s) of Supply Measures Relevant Laws and Regulations
8. HEALTH RELATED AND SOCIAL SERVICES (other than those listed under 1.H.h-j)
A. Hospital Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
B. Other Human Health Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
C. Social Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 19Mode(s) of Supply Measures Relevant Laws and Regulations
9. TOURISM AND TRAVEL RELATED SERVICES
A. Hotels and Restaurants (including
catering)
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
B. Travel Agencies and Tour
Operators Services
(1) Cross-border supply
(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
C. Tourist Guides Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 20Mode(s) of Supply Measures Relevant Laws and Regulations
D. Others
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audiovisual services)
A. Entertainment Services (including
theatre, live bands and circusservices)
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
D. Sporting and Other Recreational
Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 21Mode(s) of Supply Measures Relevant Laws and Regulations
11. TRANSPORT SERVICES
A. Maritime Transport Services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
F. Road Transport Services
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
G. Pipeline Transport
(a) Transportation of  fuels
(1) Cross-border supply(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 22Mode(s) of Supply Measures Relevant Laws and Regulations
(b) Transportation of other goods
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
H. Services Auxiliary to All Modes of
Transport
(a) Cargo-handling services
(1) Cross-border supply(2) Consumption abroad(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --
(b) Storage and warehouse services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 23Mode(s) of Supply Measures Relevant Laws and Regulations
(c) Freight transport agency services
(1) Cross-border supply
(2) Consumption abroad
(3) Commercial presence
(4) Presence of natural persons
(5) Relationship between modes of
supply(1) None
(2) None
(3) None, other than those in the horizontal
section
(4) None, other than those in the horizontal
section
(5) --WT/ACC/OMN/8
Page 24TABLE 2:  Measures Relating to National Treatment
Modes of Supply Measures Relevant Laws and Regulations
A. HORIZONTAL
(1) Cross-border supply
(2) Consumption abroad(1) None
(2) None
(3) Commercial presence (3) Foreign service companies, mixed companies and
foreign individuals are not permitted to ownfree-hold land.  However, land is available on a
50 year lease which is extendable.Royal Decree No. 5/80
The rate of income tax on companies differs
according to the share of foreign ownership.
Omani companies with no foreign participation
pay income tax at a lesser rate as compared withcompanies with foreign participation.  However,
there is exemption from income tax for foreign
investment projects for a period of five years,
which is extendable for another five years.
(Please refer to reply 125 in documentWT/ACC/OMN/5 and to Reply 86 in document
WT/ACC/OMN/6/Add.1).Law of Income Tax on Companies
Foreign or mixed (Omani-foreign) companies
have to conform to one of the six forms of legalentities, whereas wholly owned Omani service
companies can also be in the form of sole
proprietorships.Companies Commercial Law
Foreign and mixed companies have to fulfil the
requirements of the Foreign Capital Investment
Law, whereas wholly-owned Omani Companies
do not.Foreign Capital Investment Law
________