On 17 March 2019, Oman published Royal Decree No. 23/2019 of 13 March 2019 in the Official Gazette, which promulgates the law for the introduction of the selective excise tax on harmful products as agreed to by all Gulf Cooperation Council Member States. The exact products and rates are still to be specified by the Ministry of Finance, but are expected to include the following:

• Tobacco product…