Oman’s Tax Authority has announced that, starting June 1, 2025, the import of soft drinks, energy drinks, and other excise products—excluding sweetened beverages—will be prohibited unless they bear a digital tax stamp. This marks the third phase of Oman’s excise tax system, first introduced in June 2019, and follows the successful implementation of the first two phases. Under the system, excise tax applies to goods such as soft drinks, energy drinks, cigarettes, and tobacco derivatives.  The digital tax stamp system enables authorities to track excise goods electronically from production to final sale, ensuring compliance and preventing the circulation of substandard products. Saeed bin Ahmed Al Shanfari, Director General of Taxation at Oman’s Tax Authority, emphasised that the implementation of the distinctive mark system plays a crucial role in tax collection and preventing tax evasion, while also safeguarding consumers against commercial fraud and the distribution of inferior products. Oman’s excise tax structure Oman introduced excise tax on June 15, 2019, with the following rates: