The current study aimed to reveal the reality of employing artificial intelligence applications in the customs work system; Identify the challenges you face in employing artificial intelligence applications and reaching the proposed measures to enhance the employment of artificial intelligence applications in improving the customs work system in the Sultanate of Oman. The study sample consisted of 121 employees of the General Administration of Customs, who responded to a questionnaire consisting of 18 items distributed over two axes: the reality of employing artificial intelligence applications and the challenges facing employment. The results showed that the reality axis of employing artificial intelligence applications, and the axis of challenges were at a high level. It also resulted in a set of proposed measures to enhance the employment of artificial intelligence applications in improving the customs work system in the Sultanate of Oman, such as vocational training, technological infrastructure development, motivation and encouragement, enhancing international cooperation, clarity of legislation and laws, and investment in research and development.