HS 3304.99 UAE import duty 2026: 5% standard, 10 of 17 agreements at 0%
Cosmetic and toilet preparations; n.e.c. in heading no. 3304, for the care of the skin (excluding medicaments, including sunscreen or sun tan preparations)
Standard UAE import duty on HS 3304.99 is 5% of the CIF value. If the goods come from one of 10 agreement partners with a valid certificate of origin, the duty is 0% in 2026. From 5 other partners it is reduced, 1% to 4.5%. For 2 partners the rate depends on the 12-digit line. VAT of 5% applies on top in every case.
Quoting from India: 0%, Türkiye: 0% to 1.71%, Republic of Korea: 4.5%, Vietnam: 0%, Indonesia: 1%. From China, the EU, the US or any other origin with no UAE trade agreement in force: the standard 5%.
Duty on HS 3304.99 under each UAE trade agreement, 2026
All 17 agreements. Partners at 0% first, then rising rates. Rates are for goods that meet the agreement's origin rules, with a certificate of origin. Where a rate depends on the 12-digit line, the range is shown here and each line's rate is in the next section.
| Origin partner | Duty in 2026 | What happens next |
|---|---|---|
| UAE–Australia · year 2 | 0% | 0% now |
| UAE–Azerbaijan · year 1 | 0% | 0% now |
| UAE–Cambodia · year 3 | 0% | 0% now |
| UAE–Chile · year 2 | 0% | 0% now |
| UAE–Costa Rica · year 2 | 0% | 0% now |
| UAE–India · year 5 | 0% | 0% now |
| UAE–Israel · year 4 | 0% | 0% now |
| UAE–New Zealand · year 2 | 0% | 0% now |
| UAE–Ukraine · year 1 | 0% | 0% now |
| UAE–Vietnam · year 1 | 0% | 0% now |
| UAE–Indonesia · year 4 | 1% | falls to 0% in agreement year 5 (2027) |
| UAE–Georgia · year 3 | 1.25% | falls to 0% in agreement year 4 (2027) |
| UAE–Malaysia · year 2 | 2.5% | falls to 0% in agreement year 4 (2028) |
| UAE–Mauritius · year 2 | 3% | falls to 0% in agreement year 5 (2029) |
| UAE–Republic of Korea · year 1 | 4.5% | falls to 0% in agreement year 10 (2035) |
| UAE–Türkiye · year 4 | 0% to 1.71% | differs by sub-line: see the 12-digit lines below |
| UAE–Serbia · year 2 | 1.7% to 3% | differs by sub-line: see the 12-digit lines below |
The UAE 12-digit lines under HS 3304.99, with their standard duty
Your entry is filed at 12 digits. This heading has 14 UAE lines in 13 groups. For 2 partners the agreement rate differs between groups; those rates are listed under each group.
3304.99.10Toilet vinegars.standard duty 5%330499100000Toilet vinegars.5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.20Sun tan preparations.standard duty 5%330499200000Sun tan preparations.5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.31Skin softening preparations for children (alleged medication)standard duty 5%330499310001Skin softening preparations for children (alleged medication)5%330499310002Other Skin softening preparations for children5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.39other Skin softening preparations other than preparations for childrenstandard duty 5%330499390000other Skin softening preparations other than preparations for children5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.40Preparations for face make-up & make-up removers.standard duty 5%330499400000Preparations for face make-up & make-up removers.5%
Where these lines differ from the table above:Serbia 1.7%Türkiye 1.71%
3304.99.91Hyaluronic acid (for cosmetics)standard duty 5%330499910000Hyaluronic acid (for cosmetics)5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.92Gel preparations intended for subcutaneous injectionstandard duty 5%330499920000Gel preparations intended for subcutaneous injection5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.93Tanning preparationsstandard duty 5%330499930000Tanning preparations5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.94Bleaching preparationsstandard duty 5%330499940000Bleaching preparations5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.95Cheek supply preparationsstandard duty 5%330499950000Cheek supply preparations5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.96Skin lightening preparationsstandard duty 5%330499960000Skin lightening preparations5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.97wrinkle preparationsstandard duty 5%330499970000wrinkle preparations5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
3304.99.99Other preparations for the care of the facestandard duty 5%330499990000Other preparations for the care of the face5%
Where these lines differ from the table above:Türkiye 0%Serbia 3%
Not sure which line is yours? Search the 12-digit lines by product description (free), then read its rate here.
Your entry is filed at 12 digits; pick the line first, then read its rate. A preferential rate is claimed on the declaration with the certificate of origin issued under that agreement, and the goods must meet its origin rules. The duty base is the CIF value, and 5% VAT is charged on value plus duty. Not sure which certificate applies? Email us the line.
The API returns the 12-digit line, the agreement rate for the year, VAT and landed cost per invoice line. Free up to 1,000 calls a month. No developer? Email one line and a named person replies within one working day.
Source: UAE Ministry of Economy CEPA schedules (UAE concessions, per agreement year) and the UAE unified customs tariff, 12-digit lines (14 lines), cross-checked with WITS/TRAINS 2023, as loaded in the CustomsEZ landed-cost database. Checked 2026-09-16. Agreement year: the year the agreement entered into force is year 1; later years start 1 January. This page is advisory. The declarant remains responsible for the entry filed with customs. If your broker says otherwise, email us the line and we check it the same day.
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The 17 agreements
- UAE–Australia · 90.6% of lines at 0% now
- UAE–Azerbaijan · 89.7% of lines at 0% now
- UAE–Cambodia · 86.6% of lines at 0% now
- UAE–Chile · 97% of lines at 0% now
- UAE–Costa Rica · 89.2% of lines at 0% now
- UAE–Georgia · 93.2% of lines at 0% now
- UAE–India · 94.7% of lines at 0% now
- UAE–Indonesia · 72.6% of lines at 0% now
- UAE–Israel · 86% of lines at 0% now
- UAE–Malaysia · 80.6% of lines at 0% now
- UAE–Mauritius · 86.3% of lines at 0% now
- UAE–New Zealand · 97.9% of lines at 0% now
- UAE–Republic of Korea · 48.8% of lines at 0% now
- UAE–Serbia · 63.9% of lines at 0% now
- UAE–Türkiye · 78.3% of lines at 0% now
- UAE–Ukraine · 49.2% of lines at 0% now
- UAE–Vietnam · 74.3% of lines at 0% now
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