HS 3102.10Fertilizers · United Arab Emirates

HS Code for Granular Urea - Import into United Arab Emirates

Duty and tax snapshot for importing fertilizers (HS 3102.10) into United Arab Emirates. Typical MFN duty ~0%, 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

5.0%

Worked landed-cost example

USD 90,000 FOB parcel of fertilizers (HS 3102.10) shipped to United Arab Emirates.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Import duty @ 0%USD 0

VAT @ 5%USD 4,950

Destination inlandUSD 1,800

Landed cost ≈ USD 105,750

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

Sample HS codes

Code	Description
3102.10	Urea, whether or not in aqueous solution

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 fertilizers (HS 3102.10) into United Arab Emirates?

United Arab Emirates applies an MFN duty of about 0% on HS chapter 3102.10 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 fertilizers 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 90,000 FOB shipment of fertilizers into United Arab Emirates?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 0% duty and 5% VAT brings total taxes to about USD 4,950 (~5.0% of CIF). Landed at buyer's warehouse ≈ USD 105,750.

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

Start with the 6-digit international HS heading - for example 3102.10 (Urea, whether or not in aqueous solution). 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 fertilizers 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 3102.10?

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.