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Muscat – Oman Customs has issued a formal clarification regarding the statutory limitation periods applicable to customs matters.
According to the guidance, any claim or legal action seeking the refund of customs duties will not be accepted if more than three years have elapsed since the payment was made, in accordance with Article 174 of the Common Customs Law of the Gulf Cooperation Council.
Furthermore, Article 175 of the same law stipulates that customs records and documents may be destroyed five years after their date. These regulations ensure administrative efficiency and compliance with regional legal standards for document management.
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