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HS 3926.90 UAE import duty 2026: 5% standard, 8 of 17 agreements at 0%

Plastics; other articles n.e.c. in chapter 39

Standard UAE import duty on HS 3926.90 is 5% of the CIF value. If the goods come from one of 8 agreement partners with a valid certificate of origin, the duty is 0% in 2026. From 2 other partners it is reduced, 3% to 3.33%. For 7 partners the rate depends on the 12-digit line. VAT of 5% applies on top in every case.

Quoting from India: 0%, Türkiye: 0%, Republic of Korea: 0% to 4.5%, Vietnam: 0% to 4.2%, Indonesia: 0% 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 3926.90 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 partnerDuty in 2026What happens next
UAE–Azerbaijan · year 10%0% now
UAE–Chile · year 20%0% now
UAE–Costa Rica · year 20%0% now
UAE–Georgia · year 30%0% now
UAE–India · year 50%0% now
UAE–Mauritius · year 20%0% now
UAE–New Zealand · year 20%0% now
UAE–Türkiye · year 40%0% now
UAE–Serbia · year 23%falls to 0% in agreement year 5 (2029)
UAE–Malaysia · year 23.33%falls to 0% in agreement year 6 (2030)
UAE–Australia · year 20% to 1.67%differs by sub-line: see the 12-digit lines below
UAE–Indonesia · year 40% to 5%differs by sub-line: see the 12-digit lines below
UAE–Ukraine · year 10% to 3.3%differs by sub-line: see the 12-digit lines below
UAE–Vietnam · year 10% to 4.2%differs by sub-line: see the 12-digit lines below
UAE–Israel · year 40% to 1%differs by sub-line: see the 12-digit lines below
UAE–Cambodia · year 30% to 2%differs by sub-line: see the 12-digit lines below
UAE–Republic of Korea · year 10% to 4.5%differs by sub-line: see the 12-digit lines below

The UAE 12-digit lines under HS 3926.90, with their standard duty

Your entry is filed at 12 digits. This heading has 32 UAE lines in 13 groups. For 7 partners the agreement rate differs between groups; those rates are listed under each group.

3926.90.31Containers for urine & feces samples, of plastics.standard duty 5%
  • 392690310000Containers for urine & feces samples, of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Ukraine 0%Vietnam 0%Israel 1%Cambodia 2%Republic of Korea 4.5%
3926.90.32Pustular plates for medical agrucultural, of plastics.standard duty 5%
  • 392690320000Pustular plates for medical agrucultural, of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Ukraine 0%Vietnam 0%Israel 1%Cambodia 2%Republic of Korea 4.5%
3926.90.39Medical & pharmaceutical items, of plastics, excluding containers for urine & feces sample & pustural plates, n.e.s. - Empty plastic containers filled with inhalation materials for allergy patientsstandard duty 5%
  • 392690390001Medical & pharmaceutical items, of plastics, excluding containers for urine & feces sample & pustural plates, n.e.s. - Empty plastic containers filled with inhalation materials for allergy patients5%
  • 392690390002Medical & pharmaceutical items, of plastics, excluding containers for urine & feces sample & pustural plates, n.e.s. - Plastic loop for contraception5%
  • 392690390003Medical & pharmaceutical items, of plastics, excluding containers for urine & feces sample & pustural plates, n.e.s. - Plastic lids to save thermometer5%
  • 392690390004Medical & pharmaceutical items, of plastics, excluding containers for urine & feces sample & pustural plates, n.e.s. - Pneumatic mattresses5%
  • 392690390005Medical & pharmaceutical items, of plastics, excluding containers for urine & feces sample & pustural plates, n.e.s. - Non-sterile plastic cupping cups5%
  • 392690399999Medical & pharmaceutical items, of plastics, excluding containers for urine & feces sample & pustural plates, n.e.s. - Other5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Israel 1%Cambodia 2%Ukraine 3.3%Vietnam 4.2%Republic of Korea 4.5%
3926.90.40Screws, bolts, washers & similar fittings of general use, of plastics.standard duty 5%
  • 392690400000Screws, bolts, washers & similar fittings of general use, of plastics.5%
Where these lines differ from the table above:Israel 1%Australia 1.67%Cambodia 2%Ukraine 3.3%Vietnam 4.2%Republic of Korea 4.5%Indonesia 5%
3926.90.50Various other articles of plastics, such as fasteners for handbags, corners for suit-cases, suspension hooks, protective cups & glides for placing under furniture.standard duty 5%
  • 392690500000Various other articles of plastics, such as fasteners for handbags, corners for suit-cases, suspension hooks, protective cups & glides for placing under furniture.5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Vietnam 0%Israel 1%Cambodia 2%Ukraine 3.3%Republic of Korea 4.5%
3926.90.61Covers for goods protection of plastics.standard duty 5%
  • 392690610000Covers for goods protection of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Israel 0%Cambodia 2%Ukraine 3.3%Vietnam 4.2%Republic of Korea 4.5%
3926.90.69Covers for furnitures, vehicles & similar protective articles of plastics, excluding those for goods protection. - Furniture coverings of plasticsstandard duty 5%
  • 392690690001Covers for furnitures, vehicles & similar protective articles of plastics, excluding those for goods protection. - Furniture coverings of plastics5%
  • 392690690002Covers for furnitures, vehicles & similar protective articles of plastics, excluding those for goods protection. - Vehicle coverings of plastics5%
  • 392690690003Covers for furnitures, vehicles & similar protective articles of plastics, excluding those for goods protection. - File and document protectors of plastics5%
  • 392690690004Covers for furnitures, vehicles & similar protective articles of plastics, excluding those for goods protection. - Book covers of plastics5%
  • 392690699999Covers for furnitures, vehicles & similar protective articles of plastics, excluding those for goods protection. - Other5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Israel 0%Cambodia 2%Ukraine 3.3%Vietnam 3.8%Republic of Korea 4.5%
3926.90.70Transmission, conveyor or elevator belts, of plastics. - Conveyorsstandard duty 5%
  • 392690700001Transmission, conveyor or elevator belts, of plastics. - Conveyors5%
  • 392690700002Transmission, conveyor or elevator belts, of plastics. - Transmission belts5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Israel 1%Cambodia 2%Ukraine 3.3%Vietnam 4.2%Republic of Korea 4.5%
3926.90.80Technical articles for industrial & agricultural machines, apparatus & equipments, of plasticss.standard duty 5%
  • 392690800000Technical articles for industrial & agricultural machines, apparatus & equipments, of plasticss.5%
Where these lines differ from the table above:Indonesia 0%Israel 1%Australia 1.67%Cambodia 2%Ukraine 3.3%Vietnam 4.2%Republic of Korea 4.5%
3926.90.91Beads, of plastics.standard duty 5%
  • 392690910000Beads, of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Ukraine 0%Israel 1%Cambodia 2%Vietnam 3.8%Republic of Korea 4.5%
3926.90.92Imitation glass for watches, of plastics.standard duty 5%
  • 392690920000Imitation glass for watches, of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Ukraine 0%Vietnam 0%Israel 1%Cambodia 2%Republic of Korea 4.5%
3926.90.93Hand fans of plastics.standard duty 5%
  • 392690930000Hand fans of plastics.5%
Where these lines differ from the table above:Australia 0%Indonesia 0%Vietnam 0%Israel 1%Cambodia 2%Ukraine 3.3%Republic of Korea 4.5%
3926.90.99Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Non-magnetic plastic cards and unmagnetized discsstandard duty 5%
  • 392690990003Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Non-magnetic plastic cards and unmagnetized discs5%
  • 392690990004Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Shining balls as warning signs for aircraft, which are fixed on electrical cables5%
  • 392690990005Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Handcuffs (manacles)5%
  • 392690990006Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Road barriers made of plastic5%
  • 392690990007Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Feeders and drinkers for animals, of plastics5%
  • 392690990008Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Rayel pipes.5%
  • 392690990009Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Travel sets for personal toilet, sewing or cleaning5%
  • 392690990010Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Plastic basins for agricultural uses.5%
  • 392690990011Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Artificial grass fibres5%
  • 392690999999Articles of plastics n.e.s. & articles of other materials of headings 39.01 to 39.14. - Other5%
Where these lines differ from the table above:Cambodia 0%Indonesia 0%Republic of Korea 0%Ukraine 0%Israel 1%Australia 1.67%Vietnam 4.2%

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 (32 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

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