Import Import is one of the most prominent commercial activities in the Sultanate of Oman, as the Omani market relies heavily on the import of goods from abroad to meet the needs of consumers and industrial sectors. The Sultanate provides a flexible regulatory environment that supports investors and importers through: Facilitated customs procedures through the electronic “Bayan” system. Tax exemptions in free zones (Salalah, Sohar, Duqm). Full ownership for foreign investors in import and distribution activities. Sea and land ports connected to Gulf and Middle Eastern markets.