This Regulation consisting of 59 articles aims at regulating the use of agricultural land in the Sultanate. It establishes that needed a preliminary approval, valid for 2 years, to change, partially or totally, the specific purpose of agricultural land use to non-agricultural use.The particular cases taken into account regard farmland irrigated either with wells or canals and springs (change purpose, rent, establishment of residential houses, establishment of service facilities, partition of houses or service facilities or installations, division of spaces for the establishment of mosques or schools or public councils). The Decision specifies procedures, necessary authorizations and prohibitions. A special chapter is dedicated to the rules for building eco-tourism facilities on agricultural lands irrigated both from wells as well as from canals or springs. This requires a written permission from the Ministry of Agriculture and Fisheries, or another competent authority, while their number allowed to be built on agricultural land in each governorate has to be determined in coordination with the Ministry of Tourism.Agricultural land can be divided only among the heirs, provided that fences shall not set up.