Dubai's 12-Digit HS Code System — By the Numbers

How a Dubai HS code is built

The first 6 digits follow the international Harmonized System used by every WCO member. Digits 7–8 are the GCC tariff line, where the duty rate is set. Dubai then extends to 12 digits for statistical and permit precision — the level Dubai Trade (Mirsal 2) declarations actually require.

Where the duty falls

Across the 8-digit tariff lines with published rates, the famous "5% Dubai duty" really is the norm — but more than one line in ten is duty-free:

Special rates apply to a small set of goods; 37 lines are prohibited from import. Exact line-level rates are applied automatically in our duty calculator.

The biggest chapters

Ten chapters account for over 40% of all tariff lines — machinery and chemicals dominate:

Permits: every line is classified

One in three tariff lines needs a permit — the single most common reason declarations bounce.

Trade agreements: the 5% is often optional

The UAE has preferential-duty schedules with 16 partners. Each agreement maps roughly 7,600–7,900 Dubai tariff lines into tariff-elimination categories — from immediate zero-duty to multi-year phase-outs. If your origin country is on this list, checking the preferential rate can cut your duty to zero:

Example: under the India CEPA, 7,580 Dubai tariff lines have a preferential path. Our calculator applies CEPA/GCC preferences automatically when you set the origin country.