《刑法》第 52 条规定，可以没收犯罪所得和用于或拟用于实施犯罪的工具。没收是以定罪为依据的。《刑事诉讼法》（第 76 至 103 条）和《反洗钱与资助恐怖主义法》（第 8 和 20 条）提供了一系列侦查措施，用于查明、追踪、冻结或扣押犯罪所得和工具。阿曼制定了管理扣押物品的程序和立法规定。可保管这些物品，并采取必要的 保存措施（《刑事诉讼法》第 101 条）。《刑事诉讼法》第 103 条规定，如果扣押 物品易腐坏或其保存费用超过其价值，可将其出售。决定执行与后续行动总署 是决定如何处置没收物品的主管机关。检察长办公室已采取若干措施，通过为此开立的特别银行账户管理犯罪所得。 阿曼允许基于价值的没收，允许扣押和没收已转换、转变或混合的财产。阿曼并未明确规定可以扣押或没收源自犯罪所得的收入或其他收益，但洗钱罪行除外。可要求提供或查封财务和商业记录。（《刑事诉讼法》第 88 条）。只有金融情报股可以要求提供银行记录，以便分析与洗钱罪行相关的可疑交易报告。经政府 机构要求，中央银行可设立一个委员会决定是否披露银行信息，或是否采取所 要求的措施。该机制似乎未能有效满足《公约》第 31 条的要求。 《反洗钱和资助恐怖主义法》第 35 条规定被告负有举证责任，以证明洗钱案件中没收的资产的合法来源。 《刑法》（第 52 条）和《反洗钱和资助恐怖主义法》（第 36 和 37 条）规定保护 善意第三方的权利。
Article 52 of the Criminal Code provides for the possibility to confiscate the proceeds of crime and instrumentalities used or destined for use in the commission of the offence. Confiscation is conviction-based. The Code of Criminal Procedure (arts. 76-103) and the Anti-Money-Laundering and Terrorism Financing Law (arts. 8 and 20) provide a wide range of investigative measures to identify, trace, freeze or seize the proceeds of crime and instrumentalities. Oman has procedures and legislative provisions in place to administer seized items. These may be put in custody and necessary measures may be taken for their preservation (article 101 of the Code of Criminal Procedure). Article 103 of the Code of Criminal Procedure states that seized items may be sold if perishable, or if their maintenance requires expenses that exceed their value. The Directorate-General for the Execution and Follow-up on Decisions is the competent authority to decide on the disposal of confiscated items. Certain measures have been put in place by the office of the Prosecutor-General’s Office to administer the proceeds of crime through special bank accounts opened for that purpose. Oman allows for value-based confiscation, which allows for the possibility to seize and confiscate transformed, converted or intermingled property. Oman does not explicitly provide for the possibility to seize or confiscate income or other benefits derived from criminal proceeds, except in the case of money-laundering offences. It is possible to request that financial and commercial records be made available or seized (art. 88 of the Code of Criminal Procedure). As for bank records, only the Financial Intelligence Unit can request them to be made available to analyse suspicious transaction reports relating to money-laundering offences. Upon request by a government agency, the Central Bank may set up a commission to decide on the disclosure of bank information, or whether the requested measures should be taken. This mechanism does not seem to effectively fulfil the requirement of article 31 of the Convention. Article 35 of the Anti-Money Laundering and Terrorism Financing Law places the evidentiary burden on the accused to demonstrate the lawful source of assets for confiscation in money-laundering cases. The Criminal Code (art. 52) and the Anti-Money-Laundering and Terrorism Financing Law (arts. 36 and 37) provide for the protection of the rights of bona fide third parties.