HS 3904Plastics & Rubber · United Arab Emirates

PVC (Suspension Grade) - HS 3904 classification, duty and landed cost - Import into United Arab Emirates

Duty and tax snapshot for importing plastics & rubber (HS 3904) 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 plastics & rubber (HS 3904) 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
3904.10	Polyvinyl chloride, not mixed with any subs.
3901.90	Polymers of ethylene, other

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 plastics & rubber (HS 3904) into United Arab Emirates?

United Arab Emirates applies an MFN duty of about 6% on HS chapter 3904 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 plastics & rubber 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 plastics & rubber 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 plastics & rubber in United Arab Emirates?

Start with the 6-digit international HS heading - for example 3904.10 (Polyvinyl chloride, not mixed with any subs.). 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 plastics & rubber 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 3904?

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.