- Dubai Customs Customs Notice No. 10/2025 set out a phased rollout of the 12-digit GCC Integrated Customs Tariff, starting 1 August 2025.
- Advisers report the tariff grew from about 7,800 lines to more than 13,400, so one old 8-digit code can map to several new lines.
- Phase 3, imports into the mainland from the rest of the world, is reported to run from about August 2026 to January 2027; sources differ by a month at some boundaries.
- We found no confirmed penalty for using wrong digits; keep a classification file for each product and update catalogues, invoices and systems, not just the broker.
The UAE is moving from 8-digit to 12-digit customs tariff codes under the GCC Integrated Customs Tariff, and Dubai Customs’ Customs Notice No. 10/2025, dated 23 July 2025, set out a phased rollout that runs into early 2027.
On the published timeline, the phase covering imports into the mainland from the rest of the world began around August 2026, so importers, e-commerce sellers and logistics firms should already be checking that their product codes work at 12 digits.
Customs declarations depend on a product code, and a code that is only accurate to eight digits no longer identifies the goods precisely enough. This guide explains the new structure, the phases as published by advisers and logistics firms, where those sources differ on boundary dates, and what a founder should update first. We have not found a confirmed penalty for using the wrong digits, so we do not state one.
| Detail | What applies |
|---|---|
| Instrument | Customs Notice No. 10/2025 (Dubai Customs, 23 July 2025); Cabinet Resolution No. 119 of 2024 approved the Integrated Customs Tariff nomenclature |
| Transition start | 1 August 2025, with the 8-digit system still accepted in the opening period |
| Tariff size | Reported increase from about 7,800 lines to more than 13,400 |
| Current phase | Phase 3, imports into the mainland from the rest of the world, August 2026 to January 2027 |
| Final phase | Temporary trade flows such as re-exports and temporary admissions, from February 2027 |
| Penalties | Not confirmed in the sources we reviewed |
“An eight-digit code is a description of a product family. The twelve-digit code is a description of the exact line, and customs systems are being switched to expect the second.”
What the 12-digit tariff is
Customs authorities classify goods using the Harmonised System, a global structure that is uniform to six digits. Countries add digits for their own tariff lines. The GCC states adopted a common 12-digit structure so that the same product carries the same code across the Gulf, which Dubai Customs says is meant to improve statistical analysis, clarify restricted and prohibited goods, support trade agreements, speed clearance and sharpen classification.
UAE Cabinet Resolution No. 119 of 2024 approved the Integrated Customs Tariff nomenclature, which is based on the GCC Harmonised Commodity Description and Coding System. PwC and Kuehne+Nagel report that other GCC states, including Bahrain, Kuwait, Oman and Qatar, began on 1 January 2025, and that the UAE started on 1 August 2025.
The larger code list means more granular classification. Advisers report an increase from about 7,800 tariff lines to more than 13,400. A product that sat under one 8-digit heading may now split across several 12-digit lines, depending on material, use or specification.
See our guide on the activities a UAE general trading licence permits if you import a mixed catalogue, since broad trading activities usually mean many product codes.
The published phases
PwC describes a phased rollout. In the opening phase, from August 2025, only declarations for goods moving within the GCC were expected to shift to 12 digits, and traders could use either 8 or 12 digits for flexibility. In the second phase, from about February 2026, 12 digits became mandatory for GCC trade and extended to imports from free zones and customs warehouses into the local market.
The third phase, from about August 2026 to January 2027, covers imports into the mainland from the rest of the world. The fourth, from February 2027, covers temporary trade flows such as imports for re-export and temporary admissions. Kuehne+Nagel gives the same four-phase structure and cites Customs Notice No. 10/2025 as the source.
The sources differ slightly on boundary months. PwC gives the first phase as running to February 2026 and the second to August 2026, while Kuehne+Nagel states January 2026 and July 2026 as the ends of those phases. The difference is a month at each boundary, so the safe approach is to check the exact day in your own customs declaration system. The Dubai Customs page points to a separate phases document, which we could not open in full.
See our guide on the UAE freight forwarding and logistics licence if you handle other people’s customs declarations, since you will be the party most exposed to classification changes.
Who needs to act
Any business that declares goods to UAE customs is affected: importers, exporters, re-exporters, free zone traders moving goods into the mainland, e-commerce sellers shipping stock into the country and the brokers who file for them. Under the phase table, free zone traders were pulled in during the second phase, and ordinary importers from outside the GCC during the third.
E-commerce sellers should pay particular attention. A seller who moves stock into a free zone fulfilment centre and then sells to mainland customers is exposed at the point where goods move from the free zone into the mainland. Parcels, low-value shipments and returns may follow different procedures, and we did not find published detail on how the 12-digit rule applies to each.
Consider a hypothetical Dubai company importing kitchen appliances. Its catalogue lists a blender under an 8-digit code its broker has used for years. When the broker files a declaration to the mainland, the customs system expects a 12-digit code, and the blender now maps to one of several lines depending on its specification.
The company’s catalogue needs a 12-digit field for each item, not a conversion at the last minute. The products and codes are invented.
See our guide on Dubai CommerCity, the free zone built for e-commerce if your fulfilment sits in a zone, as free zone to mainland movements fall within the published second phase.
What to update first
Start with the product master data: every SKU, its description, material, intended use and current 8-digit code. Add a column for the 12-digit code and populate it from the correlation table that Dubai Customs publishes for converting 8-digit codes to 12 digits. That table is a starting point, because a single old code can map to more than one new line.
Second, align the broker. Ask your clearing agent which codes they hold for you, how they will confirm any change, and who signs off on a reclassification. Third, update purchase orders, commercial invoices and packing lists so that the 12-digit code travels with the goods and agrees with the declaration. Mismatches between documents and declarations create queries at the border.
Fourth, review your landed-cost model. Duty rates and permit requirements attach to the code, and a more granular line can carry a different treatment. Run the top 50 products by value through the new codes first, since errors there cost the most.
See our guide on the Dubai e-commerce customs duty exemption raised to AED 1,000 for how value thresholds and duty treatment interact with parcel imports.
VAT, licence and system follow-through
Classification does not stop at customs. Import VAT, the goods description on your trade licence and the activity codes behind it should be consistent with what you declare. A licence that permits trading in electronics but not in a newly classified product category can cause a refusal to clear or a licence query.
For sellers who also sell online, tax treatment of distance sales and digital items should be reviewed alongside customs. See our guide on UAE VAT on e-commerce and digital services for the VAT side of cross-border online selling.
Finally, ask your software vendor whether the ERP, marketplace connector or shipping platform stores 12-digit codes and exports them in the format your broker needs. A system limited to eight digits can truncate or reject longer values.
Building a classification file for each product
A code is only as defensible as the reasoning behind it. The Harmonised System is applied through a set of General Rules of Interpretation, which tell a classifier to start with the wording of the heading and the section and chapter notes, and only then to turn to the other rules for mixed or composite goods. A 12-digit line is the last step in that process, not a replacement for it.
For each product, keep a short file: the technical datasheet, a photograph, the material composition, the intended use and the reasoning for the chosen heading and subheading. If a broker or supplier proposes a code, record who proposed it and when. When a customs query arrives months later, a dated file answers it far faster than a verbal assurance.
Mixed shipments need extra care. A consolidated container with dozens of lines multiplies the chance that one item sits on the wrong line, and the old habit of declaring several similar items under one code may no longer be safe when the tariff splits them. Ask your broker whether they will present the lines individually and how they handle items that straddle two descriptions.
Finally, keep the old and new codes side by side for a period. Historic purchase data, supplier price lists and duty analyses are indexed by the old code, and a mapping column preserves comparability while the business moves across.
Brief your suppliers too. Many overseas suppliers print an 8-digit or 10-digit code on their invoices, and those codes follow the exporting country’s tariff, not the UAE’s. Ask them to supply the product description and specification in enough detail for your broker to select the correct 12-digit line, and treat their code as a hint rather than the answer.
What remains unconfirmed
Three points were not settled by the sources we could read. First, the exact boundary dates between phases, as noted. Second, whether and how customs will penalise or reject a declaration with an incorrect 12-digit code, since none of the notices or advisory summaries we reviewed mentioned a penalty. Third, how federal and emirate-level customs authorities, including Abu Dhabi and the Federal Authority for Identity, Citizenship, Customs and Port Security, apply the phases in practice, which PwC’s alert says both Dubai and Abu Dhabi announced.
The Dubai Customs notice page itself returned an error when we tried to open it, and the phases document was not visible. A business with a live import programme should obtain the notice from its broker or from Dubai Customs and keep a copy on file.
See our guide on e-commerce licensing in the UAE: mainland, free zone or both to check that the licence structure you chose still fits how goods will be declared.
Common mistakes when approaching the 12-digit tariff
- Assuming the 8-digit code in an old supplier file is still enough for a mainland import after the third phase began.
- Converting codes mechanically from the correlation table without checking which new line fits the actual product.
- Updating the customs broker but not the catalogue, invoices or ERP, so documents disagree with the declaration.
- Planning around one adviser’s phase dates instead of confirming the exact boundary with your customs authority.
When professional help is worth it
Professional help pays off for importers with large or technical catalogues, where one wrong line changes duty or a permit. A licensed customs broker or trade consultant can classify borderline products, request advance rulings where they are available and build a code table your systems can use.
E.zone, which sets up trading and e-commerce licences for importers, can check that your licence activities match the goods you bring in. See e.zone’s guide on the e-commerce licence in Dubai, its cost and requirements for the licensing basics.
This is general information and not customs advice. Confirm the current phase dates and requirements with Dubai Customs, the relevant emirate authority or your broker before relying on them.
Frequently asked questions
What is the 12-digit customs tariff in the UAE?
It is the GCC Integrated Customs Tariff structure, in which goods carry a 12-digit code instead of 8 digits. It is based on the Harmonised System, which is uniform to six digits, and Cabinet Resolution No. 119 of 2024 approved the nomenclature.
When does the 12-digit code become mandatory for imports?
PwC and Kuehne+Nagel describe four phases. The third, imports into the mainland from the rest of the world, runs from about August 2026 to January 2027, and the fourth, temporary trade flows, from February 2027. The sources differ by a month at some boundaries, so confirm the exact day with your customs authority or broker.
Is there a penalty for using the wrong 12-digit code?
None of the notices or advisory summaries we reviewed mentioned a penalty, so we cannot confirm one.
Can I convert my old 8-digit codes automatically?
Dubai Customs publishes a correlation table, but it is a starting point because a single old code can map to more than one new line. Check which line fits the actual product.
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