UAE–Republic of Korea CEPA in 2026: which imports are at 0% duty
In force since 2026-05-01. 2026 is agreement year 1.
Of the 7,856 UAE tariff lines in the schedule, 48.8% are at 0% duty for Republic of Korea origin in 2026. When the agreement is fully phased, 91.2% are at 0%. 7% of lines are excluded and keep the standard duty. The rest are phased down year by year. VAT of 5% applies in every case.
The 20 most-searched headings under UAE–Republic of Korea, 2026
Each heading has its own page with all 17 agreements and the UAE 12-digit lines.
| Heading | Standard | Republic of Korea origin | What happens next |
|---|---|---|---|
| HS 3304.99 · Cosmetic and toilet preparations; n.e.c. in headin… | 5% | 4.5% | falls to 0% in agreement year 10 (2035) |
| HS 3924.90 · Plastics; household articles and hygienic or toile… | 5% | 4.5% | falls to 0% in agreement year 10 (2035) |
| HS 3926.90 · Plastics; other articles n.e.c. in chapter 39 | 5% | 0% to 4.5% | differs by sub-line: see the 12-digit lines below |
| HS 4901.10 · Printed matter; in single sheets, whether or not f… | 0% | 0% | 0% now |
| HS 4901.99 · Printed matter; books, brochures, leaflets and sim… | 0% | 0% | 0% now |
| HS 4911.10 · Printed matter; trade advertising material, commer… | 5% | 0% to 4.5% | differs by sub-line: see the 12-digit lines below |
| HS 5603.12 · Nonwovens; whether or not impregnated, coated, cov… | 5% | 4.5% | falls to 0% in agreement year 10 (2035) |
| HS 5903.90 · Textile fabrics; impregnated, coated, covered or l… | 5% | 4.5% | falls to 0% in agreement year 10 (2035) |
| HS 6001.92 · Fabrics; pile fabrics (excluding long pile and loo… | 5% | 4% | falls to 0% in agreement year 5 (2030) |
| HS 6006.32 · Fabrics; knitted or crocheted fabrics, other than … | 5% | 4.5% | falls to 0% in agreement year 10 (2035) |
| HS 6109.10 · T-shirts, singlets and other vests; of cotton, kni… | 5% | 4% | falls to 0% in agreement year 5 (2030) |
| HS 7019.71 · Glass fibres; chemically bonded fabrics | 5% | 4.5% | falls to 0% in agreement year 10 (2035) |
| HS 7308.90 · Iron or steel; structures and parts thereof, n.e.c… | 5% | 5% | excluded: standard duty applies |
| HS 8415.10 · Air conditioning machines; comprising a motor-driv… | 5% | 4.5% | falls to 0% in agreement year 10 (2035) |
| HS 8441.80 · Machinery; n.e.c. in heading no. 8441, for making … | 5% | 4% | falls to 0% in agreement year 5 (2030) |
| HS 8481.80 · Taps, cocks, valves and similar appliances; for pi… | 5% | 0% to 5% | differs by sub-line: see the 12-digit lines below |
| HS 8518.40 · Amplifiers; audio-frequency electric | 0%–5% | 0% to 4% | differs by sub-line: see the 12-digit lines below |
| HS 8537.10 · Boards, panels, consoles, desks and other bases; f… | 5% | 0% | 0% now |
| HS 9205.90 · Musical instruments; wind, other than brass, (eg. … | 5% | 0% | 0% now |
| HS 9610.00 · Slates and boards; with writing or drawing surface… | 5% | 0% to 4% | differs by sub-line: see the 12-digit lines below |
A preferential rate applies only when the goods meet the agreement's rules of origin and a certificate of origin is on file. Rates are per 6-digit heading; the 12-digit sub-line can change the rate.
Source: UAE Ministry of Economy CEPA schedule for Republic of Korea (UAE concessions, per agreement year), as loaded in the CustomsEZ landed-cost database. Checked 2026-09-16. Advisory only; the declarant remains responsible for the entry filed with customs.
Other agreements
- UAE–Australia · 90.6% at 0% now
- UAE–Azerbaijan · 89.7% at 0% now
- UAE–Cambodia · 86.6% at 0% now
- UAE–Chile · 97% at 0% now
- UAE–Costa Rica · 89.2% at 0% now
- UAE–Georgia · 93.2% at 0% now
- UAE–India · 94.7% at 0% now
- UAE–Indonesia · 72.6% at 0% now
- UAE–Israel · 86% at 0% now
- UAE–Malaysia · 80.6% at 0% now
- UAE–Mauritius · 86.3% at 0% now
- UAE–New Zealand · 97.9% at 0% now
- UAE–Serbia · 63.9% at 0% now
- UAE–Türkiye · 78.3% at 0% now
- UAE–Ukraine · 49.2% at 0% now
- UAE–Vietnam · 74.3% at 0% now
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