HS Codes for Food & Beverages in UAE: Import Classification Guide

Introduction

The UAE imports over 90% of its food requirements, making it one of the largest food import markets in the Middle East. Whether you're importing fresh produce, processed foods, or beverages, correct HS code classification is essential - and food imports have additional permit and regulatory requirements.

This guide covers HS codes for food and beverages, the permit process, and specific requirements for importing food products into Dubai and the UAE.

**Why Food Classification Matters:**

- Determines duty rates (varies significantly by product)

- Triggers permit requirements

- Affects inspection procedures

- Determines shelf-life and storage requirements

- Impacts halal certification needs

Food HS Code Structure (Chapters 01-24)

Food products span the first 24 chapters of the HS system:

**Live Animals & Animal Products:**

- Chapter 01: Live animals

- Chapter 02: Meat and edible meat offal

- Chapter 03: Fish, crustaceans, molluscs

- Chapter 04: Dairy, eggs, honey

- Chapter 05: Products of animal origin (not elsewhere specified)

**Vegetable Products:**

- Chapter 06: Live plants, flowers

- Chapter 07: Vegetables (fresh, chilled, frozen)

- Chapter 08: Fruits and nuts

- Chapter 09: Coffee, tea, spices

- Chapter 10: Cereals

- Chapter 11: Milling products, malt, starches

- Chapter 12: Oil seeds, medicinal plants

- Chapter 13: Vegetable saps and extracts

- Chapter 14: Vegetable plaiting materials

**Fats & Oils:**

- Chapter 15: Animal/vegetable fats and oils

**Prepared Foods:**

- Chapter 16: Preparations of meat, fish

- Chapter 17: Sugars and sugar confectionery

- Chapter 18: Cocoa and cocoa preparations

- Chapter 19: Preparations of cereals, pastry

- Chapter 20: Preparations of vegetables, fruits, nuts

- Chapter 21: Miscellaneous edible preparations

- Chapter 22: Beverages, spirits, vinegar

- Chapter 23: Food industry residues, animal feed

- Chapter 24: Tobacco (not food but in this section)

Common Food HS Codes

**Meat & Poultry (Chapter 02):**

- Fresh/chilled beef: 020130xxxxxx

- Frozen beef: 020230xxxxxx

- Fresh chicken: 020711xxxxxx

- Frozen chicken: 020712xxxxxx

- Lamb/mutton: 020410xxxxxx (fresh), 020430xxxxxx (frozen)

**Seafood (Chapter 03):**

- Fresh fish: 030211-030289xxxxxx (varies by species)

- Frozen fish: 030311-030389xxxxxx

- Shrimp/prawns: 030617xxxxxx (frozen)

- Salmon: 030214xxxxxx (fresh), 030314xxxxxx (frozen)

**Dairy (Chapter 04):**

- Fresh milk: 040120xxxxxx

- UHT milk: 040120xxxxxx

- Cheese: 040610-040690xxxxxx

- Butter: 040510xxxxxx

- Yogurt: 040310xxxxxx

**Fruits & Vegetables (Chapters 07-08):**

- Fresh tomatoes: 070200xxxxxx

- Fresh apples: 080810xxxxxx

- Fresh oranges: 080510xxxxxx

- Frozen vegetables: 071080xxxxxx

- Dried fruits: 081310xxxxxx (apricots), 080620xxxxxx (grapes/raisins)

**Beverages (Chapter 22):**

- Mineral water: 220110xxxxxx

- Soft drinks: 220210xxxxxx

- Fruit juices: 200911-200989xxxxxx

- Coffee (roasted): 090121xxxxxx

- Tea: 090210-090240xxxxxx

Processing Level Affects Classification

The same food product has different codes based on processing:

**Tomatoes Example:**

- Fresh tomatoes: 070200xxxxxx (Chapter 07)

- Frozen tomatoes: 071190xxxxxx (Chapter 07)

- Dried tomatoes: 071290xxxxxx (Chapter 07)

- Tomato paste: 200290xxxxxx (Chapter 20)

- Tomato ketchup: 210320xxxxxx (Chapter 21)

**Chicken Example:**

- Live chickens: 010511xxxxxx (Chapter 01)

- Fresh whole chicken: 020711xxxxxx (Chapter 02)

- Frozen whole chicken: 020712xxxxxx (Chapter 02)

- Frozen chicken pieces: 020714xxxxxx (Chapter 02)

- Prepared chicken (cooked): 160232xxxxxx (Chapter 16)

**Fish Example:**

- Live fish: 030191-030199xxxxxx (Chapter 03)

- Fresh fish fillets: 030431-030449xxxxxx (Chapter 03)

- Frozen fish fillets: 030451-030489xxxxxx (Chapter 03)

- Canned tuna: 160414xxxxxx (Chapter 16)

**Key Principle:**

- Raw/fresh products: Usually Chapters 01-08

- Processed/prepared foods: Usually Chapters 16-21

- The more processing, the higher the chapter number

Food Import Permits & Requirements

**Dubai Municipality Food Import Permit:**

All food products require approval from Dubai Municipality (or relevant emirate authority).

**Registration Process:**

1. Register as food importer with Dubai Municipality

2. Register each product/brand

3. Obtain import permit per shipment

**Required Documents:**

- Health certificate from origin country

- Halal certificate (for meat, poultry, some other products)

- Certificate of origin

- Product specifications

- Lab analysis (may be required)

- Shelf life declaration

**Halal Requirements:**

- Mandatory for: Meat, poultry, meat-derived products

- Must be from approved halal certifying body

- UAE-accredited certification required

- Slaughter must follow Islamic requirements

**Special Categories:**

**Organic Foods:**

- Must have organic certification

- From recognized certifying body

**Baby Food:**

- Additional safety requirements

- Specific labeling rules

- Ministry of Health oversight

**Dietary Supplements:**

- May classify as food or pharma depending on claims

- Additional registration required

Duty Rates for Food Products

**General Food Duty Rates:**

**0% Duty:**

- Live animals for breeding

- Seeds for planting

- Some essential foodstuffs

**5% Duty (Most Common):**

- Fresh/frozen meat and poultry

- Fresh/frozen fish

- Dairy products

- Fresh fruits and vegetables

- Cereals and grains

- Most processed foods

**Higher Duty Categories:**

- Certain luxury/non-essential items may have higher rates

- Check specific codes for exact rates

**Excise Tax (Selective Tax):**

In addition to customs duty, some products attract excise tax:

- Carbonated soft drinks: 50% excise

- Energy drinks: 100% excise

- Tobacco products: 100% excise

- Sweetened drinks: 50% excise

**VAT:**

- All food products: 5% VAT (on CIF + duty + excise)

**Calculation Example (Soft Drinks):**

CIF Value: AED 10,000

Customs Duty (5%): AED 500

Excise Tax Base: AED 10,500

Excise Tax (50%): AED 5,250

VAT Base: AED 15,750

VAT (5%): AED 787.50

Total: AED 16,537.50

Labeling Requirements

**Mandatory Label Information:**

1. Product name (in Arabic and English)

2. Ingredients list (in descending order by weight)

3. Net weight/volume

4. Country of origin

5. Manufacturer name and address

6. Production date

7. Expiry date

8. Storage instructions

9. Nutritional information

10. Halal logo (where applicable)

**Label Language:**

- Arabic is mandatory for retail products

- English usually acceptable alongside Arabic

- Labels can be applied at origin or in UAE warehouse

**Shelf Life Requirements:**

- Minimum remaining shelf life at import: Usually 50-75%

- Short-dated goods may be rejected

- Exact requirements vary by product

**Barcode:**

- Required for retail products

- Must be scannable

**Allergen Information:**

- Must declare common allergens

- Follow GCC labeling standards

Food Inspection Procedures

**Inspection Types:**

**Documentary Check:**

- Verify all documents are complete

- Check permits and certificates

- Routine for all shipments

**Physical Inspection:**

- Visual examination of products

- Check packaging integrity

- Verify labeling compliance

**Laboratory Testing:**

- Sample taken for analysis

- Tests vary by product type

- Results may take 3-10 days

**Common Tests:**

- Microbiological (bacteria, pathogens)

- Chemical (pesticides, additives)

- Physical (foreign matter)

- Authenticity (DNA testing for meat)

**Factors Increasing Inspection:**

- First-time importer

- New product registration

- High-risk products (meat, seafood)

- Country of origin with known issues

- Previous compliance problems

**Reducing Inspection Risk:**

- Maintain good compliance history

- Use approved suppliers

- Ensure complete documentation

- Pre-clear products where possible

Classification Examples

**Example 1: Frozen Chicken Breast**

Description: Boneless, skinless, IQF frozen chicken breast

Classification:

1. Product: Meat of chickens

2. State: Frozen

3. Part: Breast, boneless

Code: 020714100000

Duty: 5%

Permits: Halal certificate, health certificate, Municipality permit

**Example 2: Olive Oil**

Description: Extra virgin olive oil, 1L bottles

Classification:

1. Product: Vegetable oil

2. Type: Olive oil

3. Grade: Virgin

Code: 150910100000

Duty: 5%

Permits: Health certificate, Municipality registration

**Example 3: Canned Tuna**

Description: Tuna chunks in sunflower oil, 185g cans

Classification:

1. Product: Prepared fish

2. Type: Tuna

3. Preparation: In oil

Code: 160414100000

Duty: 5%

Permits: Health certificate, Municipality registration

**Example 4: Energy Drink**

Description: Carbonated energy drink, 250ml cans

Classification:

1. Product: Beverage

2. Type: Non-alcoholic, with added ingredients

3. Characteristic: Energy drink

Code: 220210100000

Duty: 5%

Excise: 100%

Permits: Municipality registration

Common Food Classification Mistakes

**Mistake 1: Wrong Processing Level Code**

- Using fresh fish code for frozen fish

- Using Chapter 02 code for prepared meat (should be Chapter 16)

- Fix: Check if product is raw, frozen, or prepared

**Mistake 2: Missing Permit Requirements**

- Shipping food without Municipality pre-approval

- Missing halal certificate for meat products

- Fix: Complete registrations before shipping

**Mistake 3: Underestimating Excise Products**

- Not accounting for excise tax on beverages

- Incorrect cost calculations

- Fix: Check if product falls under excise categories

**Mistake 4: Shelf Life Issues**

- Shipping products too close to expiry

- Not checking minimum remaining shelf life requirements

- Fix: Verify shelf life requirements before shipping

**Mistake 5: Label Non-Compliance**

- Missing Arabic text

- Incorrect or missing nutritional information

- Fix: Review labeling requirements before production

Conclusion

Food import classification in the UAE combines standard HS code requirements with additional food safety, halal, and labeling regulations. Success requires getting both the classification and the permits right.

**Key Takeaways:**

- Processing level determines the HS chapter

- All food products need Municipality permits

- Halal certification required for meat products

- Excise tax applies to soft drinks and energy drinks

- Arabic labeling is mandatory for retail

- Shelf life requirements must be met

**Best Practices:**

1. Register products before shipping

2. Get all certificates from origin country

3. Ensure adequate remaining shelf life

4. Prepare compliant labels in advance

5. Work with experienced food import brokers

**Tools to Help:**

- [AI HS Code Search](/ai-hs-search) - Find correct food product codes

- [Duty Calculator](/calculator) - Calculate total costs including excise

- [Flat File Converter](/convert) - Prepare declarations