Dubai Customs implements expanded tariff code

25 July 2025 – On 1 January 2025, the United Arab Emirates (UAE) announced, via Cabinet Decision 119/2024, the expansion of its current 8-digit customs tariff code to a 12-digit tariff code. On 23 July 2025, Dubai Customs, via Customs Notice 10/2025, initiated the flexible implementation of the Integrated Customs Tariff at the 12-digit level. This step was adopted in alignment with the Gulf Cooperation Council’s (GCC) Integrated Customs Tariff.

Key points

• The existing 8-digit level system remains operational during this transition period.
• A phased approach has been adopted to allow stakeholders to adapt gradually within a 6-month notice period to:

1.  Prepare for the new classification structure.
2. Align internal processes accordingly.

• Focus of the First Phase:

1. Concentrate on customs declarations with GCC countries as the final destination.Ensure sufficient preparation and system readiness time for all stakeholders.

Way forward

Including the new tariff code correctly is key to supporting the smooth flow of sourcing and supply chains and simplifying the identification of goods.

All importers and exporters need to:

• Review their master data.
• Ensure the proposed updates are reflected in the products imported before the completion of the transition period.

Any misclassification of products may lead to fines and penalties, as described under the GCC Common Customs Law and the customs policies and notices in the UAE.By taking proactive steps, businesses can better align with the new regulations, helping to mitigate potential risks of non-compliance.

For more information, please find the full notice here.

Notice

The above is only a brief summary of the current update, is valid at the time of circulation and is based only on information currently available in the public domain which is subject to change. This alert has been written in general terms and does not constitute any form of advice or recommendation by Deloitte and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we highly recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication.

Deloitte and Touche Middle East would be pleased to advise readers on how to apply the principles set out in this publication to their specific circumstances. Deloitte accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. 

Contacts

Our customs and global trade experts listed below would be happy to discuss the above matters in more detail or support you through a further discussion on your specific requirements.