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August 8th

UAE Customs rolls out phased implementation of 12-digit Integrated Customs Tariff

Date of publication: August 8, 2025
Dubai Customs has officially launched a comprehensive, phased implementation of the 12-digit Integrated Customs Tariff, aligning with the GCC Unified Customs Tariff and international best practices. This initiative aims to enhance classification accuracy, streamline customs procedures, and improve trade facilitation across the region.

Phased implementation overview

The transition from the existing 8-digit HS code structure to the 12-digit format will occur in multiple phases, each targeting specific declaration types and trade flows. The key phases are:
  • Phase 1 (Aug 2025 – Jan 2026): Customs operations within GCC region
Implement 12-digit classification for all GCC trade flows (under customs declarations destined for any of the GCC countries). This phase also covers import declarations to the UAE mainland from Rest of the world (RoW) where the consignee holds a GCC Importer Code.
  • Phase 2 (Feb 2026– July 2026): Imports from Free Zones & Customs Warehouses to local market
Extend 12-digit classification to imports from Free Zones & Customs Warehouses to mainland.
  • Phase 3 (Aug 2026 – Jan 2027): Imports from ROW to local market
Mandate new classification system for all imports to mainland from RoW.
  • Phase 4 (Feb 27 onwards): Temporary customs operations
Roll out 12-digit system to temporary trade flows (e.g., import for re-exports & temporary admissions).
During the transition, the 8-digit HS code structure will remain valid and unchanged, allowing businesses to adapt gradually. Dubai Customs has confirmed that both systems will operate in parallel until full adoption is achieved.
Dubai Customs encourages all stakeholders to stay informed, participate in upcoming workshops, and utilize the available support services to ensure readiness for the new 12-digit customs code system.

Conclusion

The ONESOURCE Global Trade Content (GTC) team remains committed to delivering timely updates that empower our clients to navigate global trade with confidence. These latest changes have already been integrated into our platform, ensuring that users have seamless access to the most current and relevant trade content.

This article applies to:

  • Product: ONESOURCE Global Trade