HS 39Chemicals · United Arab Emirates

HS Code for Plastics & Polymers - Import into United Arab Emirates

Q: What is the typical import duty on chemicals (HS 39) into United Arab Emirates?

United Arab Emirates applies an MFN duty of about 6% on HS chapter 39 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (GCC Common External Tariff: 5% on most goods, 50% on alcohol, 100% on tobacco) may reduce this to 0% for qualifying origins.

Q: How is VAT calculated on imports of chemicals in United Arab Emirates?

United Arab Emirates charges VAT at 5% on the CIF value plus duty. GCC CET, VAT on CIF + duty

Q: What is the landed cost of a USD 45,000 FOB shipment of chemicals into United Arab Emirates?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 5% VAT brings total taxes to about USD 5,594 (~11.3% of CIF). Landed at buyer's warehouse ≈ USD 55,994.

Q: Which HS code should I use for chemicals in United Arab Emirates?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). United Arab Emirates customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Q: Which Incoterm is best for shipping chemicals to United Arab Emirates?

Most importers into United Arab Emirates prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

Q: What documents does United Arab Emirates customs need to clear HS 39?

The UAE applies the 6-digit WCO HS with an 8-digit GCC extension used across all GCC states. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.

Duty and tax snapshot for importing chemicals (HS 39) into United Arab Emirates. Typical MFN duty ~6%, VAT 5% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

Total taxes / CIF

11.3%

Worked landed-cost example

USD 45,000 FOB parcel of chemicals (HS 39) shipped to United Arab Emirates.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

VAT @ 5%USD 2,624

Destination inlandUSD 900

Landed cost ≈ USD 55,994

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3901.10	Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)
3902.10	Polypropylene in primary form
3907.61	Polyethylene terephthalate (PET), bottle-grade
3904.10	Polyvinyl chloride (PVC), not mixed
3923.30	Bottles, flasks - plastic articles for packing
3926.90	Other articles of plastics

United Arab Emirates duty regime

GCC Common External Tariff: 5% on most goods, 50% on alcohol, 100% on tobacco. Preferential rates under India-UAE CEPA, Israel-UAE CEPA, GAFTA (Arab League) and Turkey FTA. Free-zone imports are duty-suspended until they enter the UAE mainland.

Customs notes

· The UAE applies the 6-digit WCO HS with an 8-digit GCC extension used across all GCC states.
· Customs value = CIF. Duty is 5% flat on most tariff lines. VAT is then applied on (CIF + duty).
· Free-zone entities (JAFZA, DAFZA, RAKEZ etc.) can import duty-suspended. Duty and VAT crystallise only when goods enter the UAE mainland - so free-zone re-exports pay nothing.
· Certificate of Origin is mandatory for preferential duty (India CEPA, Israel CEPA, GAFTA). Approved-exporter self-certification is available for India CEPA.

Frequently asked questions

What is the typical import duty on chemicals (HS 39) into United Arab Emirates?

United Arab Emirates applies an MFN duty of about 6% on HS chapter 39 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (GCC Common External Tariff: 5% on most goods, 50% on alcohol, 100% on tobacco) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of chemicals in United Arab Emirates?

United Arab Emirates charges VAT at 5% on the CIF value plus duty. GCC CET, VAT on CIF + duty

What is the landed cost of a USD 45,000 FOB shipment of chemicals into United Arab Emirates?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 5% VAT brings total taxes to about USD 5,594 (~11.3% of CIF). Landed at buyer's warehouse ≈ USD 55,994.

Which HS code should I use for chemicals in United Arab Emirates?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). United Arab Emirates customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping chemicals to United Arab Emirates?

Most importers into United Arab Emirates prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United Arab Emirates customs need to clear HS 39?

The UAE applies the 6-digit WCO HS with an 8-digit GCC extension used across all GCC states. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.