Dubai Customs: Non-GCC Imports to the Mainland Now Need a 12-Digit HS Code

If your business imports goods from outside the Gulf Cooperation Council into the UAE mainland through Dubai, your customs declarations now need a **12-digit HS (Harmonized System) code**, not the old 8-digit one. This is Phase 3 of Dubai Customs' rollout of the GCC's Integrated Customs Tariff, and it is now in effect — it covers the period **August 2026 to January 2027**, according to Dubai Customs' own implementation roadmap. If you have never had to think about an HS code before, you are not alone — but if your business clears goods through Dubai Customs from outside the GCC, this is the phase that reaches you. ## What an HS code is, in plain English An HS code is the number customs authorities use to classify a product and work out the duty, VAT and any restrictions that apply to it. The UAE has used an 8-digit version of this code for years. The GCC has now adopted a 12-digit version — four extra digits — to bring more precision to how goods are classified across all six Gulf states. Dubai Customs explains the digit breakdown as: the 1st–2nd digits are the HS Chapter, the 3rd–4th the Heading, the 5th–6th the Sub-Heading, the 7th–8th the GCC local classification, and the new 9th–12th digits add a more detailed local sub-category. The legal basis is **Cabinet Resolution No. 119 of 2024**, which approved the GCC's integrated tariff nomenclature. Dubai Customs set out the rollout in **Customs Notice No. 10/2025** (23 July 2025), phased over roughly 18 months so the switch doesn't disrupt trade in one go. ## The four-phase rollout | Phase | Covers | Effective | Status as of August 2026 | |---|---|---|---| | 1 | Customs declarations within the GCC | August 2025 | In force | | 2 | Imports from free zones and customs warehouses to the mainland | February 2026 | In force | | **3** | **Imports from outside the GCC to the mainland** | **August 2026** | **Now in force** | | 4 | Temporary trade flows (re-exports, temporary admissions) | February 2027 | Not yet due | Phase 3 is the one with the broadest reach: it covers ordinary import declarations for goods coming into the UAE mainland from anywhere outside the GCC — the everyday shipments most trading, retail and manufacturing businesses handle. ## What stays on the old 8-digit code Not every declaration moves to 12 digits. Dubai Customs' own materials list these flows as staying on the 8-digit code for now: | Trade flow | Code that applies | |---|---| | Free zone transit in/out (other than to a GCC country or between Dubai free zones) | 8-digit | | Transshipments | 8-digit | | Transit trade | 8-digit | | Transfers within free zones | 8-digit | | Local exports to the rest of the world | 8-digit | | Imports to the mainland from outside the GCC (Phase 3, above) | **12-digit** | ## What to do - **Check your customs broker or in-house declarant is using the 12-digit code** on mainland import declarations for non-GCC goods from now on. - **Use Al Munassiq**, Dubai Customs' free AI-based classification app (Apple Store, Google Play, and the Dubai Customs website), to look up the correct 12-digit code, duty rate and any restrictions for a product. - **Check the correlation table** on the Dubai Customs website, which maps old 8-digit codes to their new 12-digit equivalents. - **If you're still unsure, ask Dubai Customs directly**: submit a goods description through Dubai Customs Online Services and get a verified classification back within one working day. The Tariff department also takes calls on extended hours (daily, 8am–6pm) on 800 1886, or by email at 1886@dubaicustoms.ae, and runs weekly transition workshops via the Dubai Logistics Academy and Microsoft Teams. ## One thing to flag This rollout and its tools are published by **Dubai Customs** specifically. If your business clears goods through a different emirate's customs administration, check with that authority for its own timeline — this post does not cover it, and we have not verified whether or when an equivalent phase applies outside Dubai. ## Sources - [Dubai Customs — Phases of Implementing the Integrated Customs Tariff (12-Digit), roadmap overview](https://www.dubaicustoms.gov.ae/en/PoliciesAndNotices/Documents/12-digits-HS-Codes-Implementation-phasis.pdf) — checked 5 August 2026 - [Dubai Customs — Transition from 8-Digit to 12-Digit HS Code (implementation phases, exempted trade flows, support tools)](https://www.dubaicustoms.gov.ae/en/PoliciesAndNotices/Documents/IntegratedCustomsTariffv4.pdf) — checked 5 August 2026 Businesses that need help getting a shipment classified and cleared correctly can find a listed [customs brokerage on GoProfiled](https://goprofiled.com/categories/customs-brokerage).