HS 03Food & beverages · United Arab Emirates

HS Code for Seafood, Frozen Fish and Shrimp - Import into United Arab Emirates

Duty and tax snapshot for importing food & beverages (HS 03) into United Arab Emirates. Typical MFN duty ~5%, 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

10.3%

Worked landed-cost example

USD 50,000 FOB parcel of food & beverages (HS 03) shipped to United Arab Emirates.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

VAT @ 5%USD 2,888

Destination inlandUSD 1,000

Landed cost ≈ USD 61,638

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

Sample HS codes

Code	Description
0303.14	Frozen trout
0303.23	Frozen tilapia
0303.44	Frozen yellowfin tuna
0304.75	Frozen fillets of Alaska pollock
0306.17	Frozen shrimps and prawns
0307.43	Frozen cuttlefish and squid

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 food & beverages (HS 03) into United Arab Emirates?

United Arab Emirates applies an MFN duty of about 5% on HS chapter 03 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 food & beverages 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 50,000 FOB shipment of food & beverages into United Arab Emirates?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 5% VAT brings total taxes to about USD 5,638 (~10.3% of CIF). Landed at buyer's warehouse ≈ USD 61,638.

Which HS code should I use for food & beverages in United Arab Emirates?

Start with the 6-digit international HS heading - for example 0303.14 (Frozen trout). 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 food & beverages 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 03?

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.