HS 3924.90 UAE import duty 2026: 5% standard, 7 of 17 agreements at 0%
Plastics; household articles and hygienic or toilet articles
Standard UAE import duty on HS 3924.90 is 5% of the CIF value. If the goods come from one of 7 agreement partners with a valid certificate of origin, the duty is 0% in 2026. From 4 other partners it is reduced, 1% to 4.5%. For 6 partners the rate depends on the 12-digit line. VAT of 5% applies on top in every case.
Quoting from India: 0%, Türkiye: 2.5% to 5%, Republic of Korea: 4.5%, Vietnam: 3.8% to 4.2%, Indonesia: 1% to 5%. From China, the EU, the US or any other origin with no UAE trade agreement in force: the standard 5%.
Duty on HS 3924.90 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–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–Georgia · year 3 | 0% | 0% now |
| UAE–India · year 5 | 0% | 0% now |
| UAE–New Zealand · year 2 | 0% | 0% now |
| UAE–Israel · year 4 | 1% | falls to 0% in agreement year 5 (2027) |
| UAE–Mauritius · year 2 | 3% | falls to 0% in agreement year 5 (2029) |
| UAE–Serbia · 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–Australia · year 2 | 0% to 1.67% | differs by sub-line: see the 12-digit lines below |
| UAE–Indonesia · year 4 | 1% to 5% | differs by sub-line: see the 12-digit lines below |
| UAE–Malaysia · year 2 | 2.5% to 3.33% | differs by sub-line: see the 12-digit lines below |
| UAE–Ukraine · year 1 | 0% to 3.3% | differs by sub-line: see the 12-digit lines below |
| UAE–Vietnam · year 1 | 3.8% to 4.2% | differs by sub-line: see the 12-digit lines below |
| UAE–Türkiye · year 4 | 2.5% to 5% | differs by sub-line: see the 12-digit lines below |
The UAE 12-digit lines under HS 3924.90, with their standard duty
Your entry is filed at 12 digits. This heading has 9 UAE lines in 4 groups. For 6 partners the agreement rate differs between groups; those rates are listed under each group.
3924.90.10Holders for tooth-brushes, paper napkings & cups for toilet, of plastics.standard duty 5%392490100000Holders for tooth-brushes, paper napkings & cups for toilet, of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 1%Malaysia 2.5%Ukraine 3.3%Vietnam 4.2%Türkiye 2.5%
3924.90.30Ash trays of plastics.standard duty 5%392490300000Ash trays of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 1%Malaysia 2.5%Ukraine 3.3%Vietnam 3.8%Türkiye 5%
3924.90.40Clothes hanger, of plastics.standard duty 5%392490400000Clothes hanger, of plastics.5%
Where these lines differ from the table above:Australia 0%Malaysia 2.5%Ukraine 3.3%Vietnam 4.2%Türkiye 2.5%Indonesia 5%
3924.90.90Household articles & toilet articles, of plastics excluding tableware, kitchenware, tooth-brushes holders, paper napking holder, cups holder, ash trays & clothes hanger. - Towel holdersstandard duty 5%392490900001Household articles & toilet articles, of plastics excluding tableware, kitchenware, tooth-brushes holders, paper napking holder, cups holder, ash trays & clothes hanger. - Towel holders5%392490900002Household articles & toilet articles, of plastics excluding tableware, kitchenware, tooth-brushes holders, paper napking holder, cups holder, ash trays & clothes hanger. - Finger protectors5%392490900003Household articles & toilet articles, of plastics excluding tableware, kitchenware, tooth-brushes holders, paper napking holder, cups holder, ash trays & clothes hanger. - Towels racks5%392490900004Household articles & toilet articles, of plastics excluding tableware, kitchenware, tooth-brushes holders, paper napking holder, cups holder, ash trays & clothes hanger. - Plastic cans for napkins not intended for cargo5%392490900005Household articles & toilet articles, of plastics excluding tableware, kitchenware, tooth-brushes holders, paper napking holder, cups holder, ash trays & clothes hanger. - Waste basket5%392490909999Household articles & toilet articles, of plastics excluding tableware, kitchenware, tooth-brushes holders, paper napking holder, cups holder, ash trays & clothes hanger. - Other5%
Where these lines differ from the table above:Ukraine 0%Indonesia 1%Australia 1.67%Malaysia 3.33%Vietnam 4.2%Türkiye 5%
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 (9 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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