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HS 6109.10 UAE import duty 2026: 5% standard, 14 of 17 agreements at 0%

T-shirts, singlets and other vests; of cotton, knitted or crocheted

Standard UAE import duty on HS 6109.10 is 5% of the CIF value. If the goods come from one of 14 agreement partners with a valid certificate of origin, the duty is 0% in 2026. From 3 other partners it is reduced, 1.67% to 4%. VAT of 5% applies on top in every case.

Quoting from India: 0%, Türkiye: 0%, Republic of Korea: 4%, Vietnam: 0%, Indonesia: 0%. From China, the EU, the US or any other origin with no UAE trade agreement in force: the standard 5%.

Duty on HS 6109.10 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.

Origin partnerDuty in 2026What happens next
UAE–Azerbaijan · year 10%0% now
UAE–Cambodia · year 30%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–Indonesia · year 40%0% now
UAE–Israel · year 40%0% now
UAE–Malaysia · year 20%0% now
UAE–Mauritius · year 20%0% now
UAE–New Zealand · year 20%0% now
UAE–Türkiye · year 40%0% now
UAE–Ukraine · year 10%0% now
UAE–Vietnam · year 10%0% now
UAE–Australia · year 21.67%falls to 0% in agreement year 3 (2027)
UAE–Serbia · year 23%falls to 0% in agreement year 5 (2029)
UAE–Republic of Korea · year 14%falls to 0% in agreement year 5 (2030)

The UAE 12-digit lines under HS 6109.10, with their standard duty

Your entry is filed at 12 digits. This heading has 2 UAE lines. The agreement rates in the table above apply to every line.

6109.10.00T-shirts, singlets & other vests, knitted or crocheted, of cotton. - T-shirts and short shirts with sleeves of cottonstandard duty 5%
  • 610910000001T-shirts, singlets & other vests, knitted or crocheted, of cotton. - T-shirts and short shirts with sleeves of cotton5%
  • 610910000002T-shirts, singlets & other vests, knitted or crocheted, of cotton. - T-shirts and short sleeved shirts of cotton5%

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 (2 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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