The UAE has been moving from 8-digit to 12-digit HS codes in phases since August 2025, and the rules differ by trade flow: Dubai Customs still accepts 8-digit codes on GCC-bound declarations until further notice, while Saudi Arabia’s SABER platform requires 12-digit codes and Dubai Customs’ timetable makes them mandatory for mainland imports from outside the GCC from August 2026. The GCC’s tariff classification system went through a genuine structural overhaul, not a cosmetic update, and understanding what actually changed explains a real share of the “why was my shipment reclassified” questions we hear.
Updated 11 October 2026 to reflect Dubai Customs Notice 02/2026, which extended the 8-digit flexibility for GCC-bound declarations until further notice.
What Actually Changed
The old system used 8-digit HS codes: 6 international digits plus 2 local ones. The new GCC Integrated Customs Tariff uses 12 digits, structured in three layers: the first 6 digits are the international Harmonized System code (based on the World Customs Organization’s 2022 revision), the next 2 digits are a GCC-wide regional extension, and the final 4 digits are national-level classification specific to each member state. The practical effect: tariff lines expanded from roughly 7,800 under the old system to more than 13,400 under the new one. Products that used to share a single code — two different grades of the same material, for instance — often now have distinct codes, sometimes with different duty treatment attached.
Duty Categories Aren’t Just “5% or Exempt”
Under the new tariff structure, duty rates are grouped into set bands: 0%, 5%, 10%, 50%, and 100%, depending on the specific 12-digit line a product falls under. Most general cargo still lands in the standard 5% band we’ve covered in our customs duty and VAT comparison, but the more granular classification means it’s genuinely possible for two similar products to fall into different bands now, where they might have shared one code — and one duty rate — under the old 8-digit system.
The Rollout Hasn’t Happened All at Once
This is the part most explainers skip, and it matters if you’re trying to understand where things actually stand today. Bahrain, Kuwait, Oman, and Qatar moved to the 12-digit system from 1 January 2025; Saudi Arabia was already using a 12-digit structure before the wider GCC harmonisation. The UAE followed on a phased timeline of its own, run by Dubai Customs under Notice No. 10/2025:
| Phase | Scope | Timing |
|---|---|---|
| Phase 1 | GCC-destined shipments (8-digit and 12-digit both accepted) | August 2025 onward; 8-digit flexibility extended until further notice (Notice 02/2026) |
| Phase 2 | Free zone and customs warehouse movements to the local market | February – August 2026 |
| Phase 3 | Rest-of-world imports into the UAE mainland | August 2026 – February 2027 |
| Phase 4 | Temporary import/export flows | From February 2027 |
On Dubai Customs’ published timetable, Phase 3 began in August 2026 and makes 12-digit classification mandatory for UAE mainland imports from outside the GCC. We have not found a notice changing that date. GCC-destined declarations, which are what our routes involve, are the exception: Dubai Customs has kept the 8-digit option open for them until further notice (Customs Notice 02/2026).
What This Means If You’re Shipping Through Dubai
For our own five routes, this affects the HS code that goes on your commercial invoice and packing list — the same documents we check before your truck leaves Dubai. For GCC-bound cargo the UAE side will still accept an 8-digit code, so Dubai is not where it will go wrong. The destination side can: SABER applications for Saudi Arabia have required 12-digit codes since 1 January 2026 (HQTS), and a code that doesn’t match the current 12-digit structure is exactly the kind of documentation mismatch that gets a shipment held rather than the border itself. We therefore put the 12-digit code on every invoice and packing list. See our documentation checklist for the full picture of what needs to line up before departure.
How to Actually Find the Right Code
Dubai Customs’ Central Customs Tariff System, accessible through the ICP portal, remains the reference tool for manual classification and is the right starting point for most shippers. For businesses managing a large or frequently changing product range, Dubai Customs also introduced Al Munasiq, an AI-assisted tool that suggests likely 12-digit matches from a product description or image — useful for cutting down classification time, though it’s a starting suggestion to verify, not a final answer to submit blind.
If this is your business’s first GCC shipment, see our guide to what you need before booking for the full picture beyond HS codes.
Frequently Asked Questions
Is the 12-digit HS code system mandatory now?
For UAE mainland imports from outside the GCC, Dubai Customs’ timetable makes it mandatory from Phase 3 (August 2026). For GCC-destined declarations, Dubai Customs has extended the 8-digit flexibility until further notice (Notice 02/2026), but Saudi Arabia’s SABER platform requires 12-digit codes, so we use 12-digit codes regardless.
What are the three parts of a 12-digit GCC HS code?
The first 6 digits are the international Harmonized System code set by the World Customs Organization. The next 2 digits are a GCC regional extension. The final 4 digits are national-level classification specific to the individual GCC member state.
Will my old 8-digit code still work?
It depends on where the declaration is made. On Dubai Customs declarations for GCC-destined goods, 8-digit codes are still accepted until further notice (Notice 02/2026). Elsewhere it is risky: SABER applications for Saudi Arabia have needed 12-digit codes since January 2026, and UAE mainland imports from outside the GCC need them from Phase 3. An outdated code risks classification errors, delays, or an incorrect duty assessment.
Does a more detailed HS code mean higher duty?
Not automatically. Duty is grouped into bands (0%, 5%, 10%, 50%, 100%) based on which specific 12-digit line a product falls under. Most general cargo remains in the standard band, but more granular classification means similar products can now genuinely fall into different bands where they previously shared one code.
Where can I find the correct 12-digit code for my product?
Dubai Customs’ Central Customs Tariff System via the ICP portal is the standard reference tool. Dubai Customs’ Al Munasiq tool can also suggest likely matches from a product description, though it’s worth verifying any AI-suggested code before using it on a declaration.
Sources: Dubai Customs Notice 02/2026; Dubai Customs 12-digit implementation phases; HQTS SABER certificate guide.