A Russian tanker accused by the US of breaking UN sanctions by carrying oil from Iraq has docked in Oman.

The Volgoneft-147 was boarded in the Gulf last Wednesday by the Multinational Interception Force.

The US now says chemical tests it has carried out prove that the oil on board the tanker was from Iraq.

United States Defence Secretary William Cohen said samples of the fuel oil from the tanker taken for analysis "do reveal that the oil was from Iraq".

"There also was an Iraqi naval officer aboard the ship so it's pretty clear," he added.

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Charts in the cabin of the Iraqi naval officer plotted the ship's route as having started in Iraqi waters and this was confirmed by the ship's on-board navigational computer.

'Ship owner to explain'

However, Russian oil officials cast doubt on the results of the US tests.

"Chemical analysis of the cargo was conducted without the presence of specialists from the Russian side, and naturally there is no confidence in the accuracy of the analysis results," said Stanislav Bulgakov, the shipping director of the Transpetro-Volga company.

Russia has consistently maintained that the tanker was carrying Iranian heavy fuel oil loaded in Iranian waters.

The BBC's Russian Affairs Analyst Stephen Dalziel says the Kremlin is now distancing itself from the whole affair, since the ship belongs to a private company and is not government-owned.

The Foreign Minister, Igor Ivanov, said: "It is now up to the ship owner to explain the circumstances and details."

"The Foreign Ministry was to negotiate the freeing of the ship and its crew. This has been done, " he added.

Fate of cargo

The cargo was due to be unloaded in Oman at the Mina al-Fahl refinery later on Monday.

Russian diplomats were in port to board the tanker.

The usual procedure if a vessel is found to be carrying smuggled Iraqi oil is to confiscate the cargo, sell it on behalf of the United Nations, and then release the vessel.

The US navy-led interception force is policing the Gulf to prevent the smuggling in and out of Iraq of goods banned under UN sanctions imposed after the 1990 invasion of Kuwait.

Iraq is allowed to sell oil worth $5.26bn every six months under UN supervision to buy food and medicine.

Russia insists it is complying in full with the sanctions, but has expressed growing dissatisfaction with a lack of progress in easing or lifting the blockade.

Iraq earlier accused the US of piracy for seizing the Russian tanker.

The newspaper of the ruling Baath party said: "This action reflects the level of contempt the United States has for the interests of other countries."

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