HS 8415.10 UAE import duty 2026: 5% standard, 7 of 17 agreements at 0%
Air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system
Standard UAE import duty on HS 8415.10 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 6 other partners it is reduced, 1% to 4.5%. For 4 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% to 4.5%, 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 8415.10 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. 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–New Zealand · year 2 | 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–Mauritius · year 2 | 1.7% | falls to 0% in agreement year 3 (2027) |
| UAE–Serbia · year 2 | 1.7% | falls to 0% in agreement year 3 (2027) |
| UAE–Malaysia · year 2 | 3.33% | falls to 0% in agreement year 6 (2030) |
| 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–Ukraine · year 1 | 0% to 4% | differs by sub-line: see the 12-digit lines below |
| UAE–Vietnam · year 1 | 0% to 4.5% | differs by sub-line: see the 12-digit lines below |
| UAE–Israel · year 4 | 1% to 4.25% | differs by sub-line: see the 12-digit lines below |
The UAE 12-digit lines under HS 8415.10, with their standard duty
Your entry is filed at 12 digits. This heading has 4 UAE lines in 2 groups. For 4 partners the agreement rate differs between groups; those rates are listed under each group.
8415.10.10Air conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity, window or wall types, self-contained or split-system of capacity of 70,000 BTU (British thermal unit) or less. - Air conditioners powered by (freon) of a capacity 70,000 BTU or less.standard duty 5%841510100001Air conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity, window or wall types, self-contained or split-system of capacity of 70,000 BTU (British thermal unit) or less. - Air conditioners powered by (freon) of a capacity 70,000 BTU or less.5%841510109999Air conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity, window or wall types, self-contained or split-system of capacity of 70,000 BTU (British thermal unit) or less. - Other Air conditioners of a capacity 70,000 BTU or less.5%
Where these lines differ from the table above:Türkiye 0%Ukraine 0%Vietnam 0%Israel 4.25%
8415.10.20Air conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity, window or wall types, self-contained or split-system of capacity of more than 70,000 BTU (British thermal unit). - Air conditioners powered by (freon) of a capacity exceeding 70,000 BTU .standard duty 5%841510200001Air conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity, window or wall types, self-contained or split-system of capacity of more than 70,000 BTU (British thermal unit). - Air conditioners powered by (freon) of a capacity exceeding 70,000 BTU .5%841510209999Air conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity, window or wall types, self-contained or split-system of capacity of more than 70,000 BTU (British thermal unit). - Other Air conditioners of a capacity exceeding 70,000 BTU .5%
Where these lines differ from the table above:Israel 1%Türkiye 1.71%Ukraine 4%Vietnam 4.5%
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 (4 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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