How can we help you today?
:format(webp):focal(1292x390:1293x391))
UAE Customs and International Trade
Dubai and Abu Dhabi have started enforcing the 12-digit Integrated Customs Tariff.
UAE Federal Customs Authority has officially announced the implementation of the new 12-digit Integrated Customs Tariff. As per Customs Notice No. 10/2025, issued on 23 July 2025, the existing 8-digit tariff codes will remain valid during a six-month transition period, allowing businesses time to adapt.
Switching to 12-digits
In line with efforts to enhance regional trade facilitation and ensure consistency across customs operations, the Gulf Cooperation Council (GCC) undertook a major upgrade of its tariff classification system, transitioning from the 8-digit Integrated Customs Tariff to a 12-digit code.
This change was driven by the need for more detailed product categorisation, improved accuracy in duty assessment, and harmonised customs practices across member states.
To formalise this initiative, the GCC Customs Union Authority issued the first iteration of the GCC Integrated Customs Tariff in December 2024, mandating its implementation from January 1, 2025, across Bahrain, Kuwait, Oman, Qatar, and the United Arab Emirates (UAE).
The GCC Integrated Customs Tariff is based on the 2022 iteration of the Harmonised System for Description and Classification (HS), developed by the World Customs Organization.
Most GCC countries—including Bahrain, Kuwait, Oman, and Qatar—implemented the 12-digit system in January 2025. The United Arab Emirates (UAE) followed, kicking off implementation on August 1, 2025. Saudi Arabia was already utilising a 12-digit system.
Key features of the 12-digit system
The GCC has outlined some core features and advantages of expanding its Integrated Customs Tariff to a 12-digit code. In this section, we’ll take a closer look at what those benefits are, why the organisation is implementing this change, and what this means for trade both in and with the region.
:format(webp))
1. Expanded classification detail
The 12-digit code builds upon the global 6-digit Harmonized System (HS) used by the World Customs Organization.
The first 6 digits are international HS codes, the next 2 digits are GCC regional extensions, and the final 4 digits are national classifications unique to each member state.
This provides more precise identification of products, allowing for clearer differentiation between similar goods.
2. Enhanced accuracy of duty assessment
With finer product categorisation, customs authorities can apply duties and taxes more accurately.
It reduces misclassification and errors in tariff application, ensuring fairer and more transparent trade practices.
3. Standardisation across GCC countries
All GCC member states—Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the UAE—now follow the same 12-digit system, ensuring harmonized tariff structures.
This uniformity eliminates discrepancies between countries and simplifies trade within the GCC.
4. Improved trade data and analytics
The added level of detail enhances trade monitoring and data analysis capabilities.
Governments can better track import and export trends, identify high-demand commodities, and develop informed trade policies.
5. Support for digital and automated customs systems
The new structure is designed to be compatible with modern customs IT platforms and electronic clearance systems, paving the way for full digital integration and automation.
This supports faster processing and reduced clearance times.
6. Increased tariff lines
The number of tariff lines has expanded from roughly 7,800 under the old 8-digit system to more than 13,000 under the 12-digit system.
This allows authorities to capture more product variations, improving regulatory oversight.
7. Alignment with international best practices
The GCC’s 12-digit framework aligns with global tariff modernisation trends, keeping the region consistent with WCO guidelines and other major trading blocs.
It enhances compatibility with international partners, facilitating smoother cross-border trade.
8. Flexibility for future updates
The 12-digit format offers room for expansion, allowing new product codes to be added without disrupting the system.
This flexibility supports emerging industries, such as renewable energy, advanced manufacturing, and digital goods.
Implementation phases in the UAE
With such sweeping changes coming into effect, it makes sense that Dubai Customs would seek to stagger implementation, both to ensure businesses have adequate time to adapt and to facilitate a smooth transition. Therefore, the UAE authority has detailed a phased approach to the 12-digit system:
Phase 1 (Aug 2025 – Jan 2026): implementation for all customs declarations destined for GCC countries.
Phase 2 (Feb 2026 – Jul 2026): extension to imports from Free Zones and customs warehouses to the local market.
Phase 3 (Aug 2026 – Jan 2027): mandate for all imports to the mainland from the rest of the world (RoW).
Phase 4 (Feb 2027 onwards): rollout to temporary trade flows, such as imports for re-exports and temporary admissions.
To stay ahead of this regulatory change, businesses and customs brokers in the UAE should review their current customs codes, update internal systems, and assess the potential impact on trade operations.
This transition also presents an opportunity to revisit existing tariff classification policies, ensuring full compliance while optimising trade efficiency by streamlining how imported and exported goods are categorised.