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HS Code Lookup Guide: From the 6-Digit System to the GCC 12-Digit Tariff

An HS code is the number customs uses to identify your goods. The first 6 digits are the same in every country that uses the WCO Harmonized System; each country then adds its own digits, and in the GCC the import code has 12 digits. You find the right code by applying six legal classification rules in order, and the code you choose decides your duty rate, your VAT base and whether you need a permit.

7 min readUpdated: Golden Way · Dubai · Guangzhou

Key points

  • The first 6 digits are international; China uses 10 digits on export and the GCC uses 12 on import.
  • Dubai is in the phase where 12-digit codes become mandatory for mainland imports from outside the GCC (August 2026–January 2027).
  • Classification follows six General Interpretative Rules, starting with the wording of headings and notes.
  • As the importer, you are legally responsible for the code, even if your supplier wrote one on the invoice.
  • HS 2028 amendments enter into force on 1 January 2028, so some codes will change.

What an HS code is

The Harmonized System (HS) is the product classification maintained by the World Customs Organization. It sorts every traded product into chapters, headings and subheadings, so that a customs officer in Dubai, a broker in Guangzhou and a statistician in Geneva describe the same item with the same 6-digit number. Countries build their tariffs on top of it: they add digits to set their own duty rates, statistics and controls. The current edition is HS 2022. The next one, HS 2028, has been accepted with 299 sets of amendments and enters into force on 1 January 2028.

6digits shared worldwide in the Harmonized System
12digits in the GCC integrated customs tariff
299sets of amendments in HS 2028
1 Jan 2028date HS 2028 enters into force

How the digits are built

LevelDigitsExampleSet by
Chapter285: electrical machinery and equipmentWCO, same everywhere
Heading485.17: telephone sets, including smartphonesWCO, same everywhere
Subheading68517.13: smartphonesWCO, same everywhere
China export code108517.13 plus 4 national digitsChina Customs
GCC import code128517.13 plus 6 national digitsGCC integrated tariff
EU8 / 10CN code / TARIC codeEuropean Union
India8ITC-HS codeIndia
EAEU10TN VED codeEurasian Economic Union

Because the first 6 digits are shared, the Chinese export code on your supplier's documents and the GCC import code should normally start the same way. After the 6th digit they often differ, and occasionally they differ even at 6 digits because two customs administrations read the rules differently. That is why a supplier's code is a starting point, not the answer.

The GCC 12-digit tariff and the UAE rollout

  1. GCC states move to 12 digitsThe GCC integrated customs tariff with 12-digit codes applied in the other GCC states from 1 January 2025; Saudi Arabia already used 12 digits. In the UAE it follows Cabinet Decision 119/2024.
  2. Dubai Phase 1: August 2025–January 202612-digit classification applied to customs operations for trade moving within the GCC.
  3. Dubai Phase 2: February–July 2026Extended to goods moving from free zones and customs warehouses into the mainland.
  4. Dubai Phase 3: August 2026–January 2027Becomes mandatory for mainland imports from outside the GCC, including goods from China.
  5. Dubai Phase 4: temporary operationsRolled out to flows such as re-export and temporary admission, starting with a small share of that trade.

The six classification rules

Tap a card to flip it

In practice most products are settled by Rule 1: you read the heading texts and the legal notes of the chapter, which often include or exclude specific goods. The other rules only come into play when a product could fit more than one place, such as a gift set, a multi-function device or a product made of several materials. Always apply the rules in order, and never jump to a later rule if an earlier one decides the case.

How to look up an HS code

  • Describe the product precisely: what it is, what it is made of, what it does and how it is presented (loose, in a set, retail packed).
  • Find the likely chapter and heading, then read the chapter and section notes before choosing.
  • Narrow down to the 6-digit subheading by comparing subheadings at the same level only.
  • Compare with the 6 digits on your supplier's Chinese export declaration and resolve any difference.
  • Look up the full 12-digit line in the GCC or UAE tariff to see the duty rate and any controls.
  • Check if the line needs a permit or conformity certificate, such as ECAS in the UAE or SABER in Saudi Arabia.
  • For high-value or unclear goods, ask about an advance ruling; several GCC states offer rulings on classification.
  • Keep the same code on the invoice, packing list, certificate of origin and declaration.

Why the code changes your duty

In the GCC most goods from China pay 5% customs duty on the CIF value, but not all. Many basic foods, medicines and medical equipment and some other items are exempt at 0%; the union schedule lists 417 exempt items. Tobacco pays 100%. Saudi Arabia applies rates above 5% on many lines, for example 5%–15% on selected meat, fish, dairy, fruit, egg and poultry lines from 26 June 2026. Import VAT is then charged on CIF plus duty plus any excise, so the code also moves your VAT bill. Beyond money, the code decides whether a permit, registration or conformity certificate is needed. The table shows the same CIF value of 100,000 under three different codes.

ScenarioDuty rateDutyVAT baseVAT
UAE, general line5%5,000105,0005% = 5,250
UAE, exempt line0%0100,0005% = 5,000
Saudi Arabia, line at 15%15%15,000115,00015% = 17,250
CIF value–
Duty–
VAT–
Duty and VAT–

Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.

  • 10-digit Chinese code on the export declaration
  • Chosen by the supplier or its broker for China Customs
  • Linked to Chinese export rules and VAT rebates
  • A useful starting point for the first 6 digits
  • Not binding on Gulf customs

Common mistakes and how to avoid them

Before you file the declaration

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Test your HS knowledge

How many digits of an HS code are the same worldwide?
Who is legally responsible for the import classification in the UAE?
Which rule do you apply first?
Why does a wrong code change your VAT, not just your duty?

Frequently asked questions

How do I find the HS code for my product?

Describe the product precisely, find the chapter and heading, read the legal notes, narrow to the 6-digit subheading, then look up the full national code in the destination tariff. Our customs team can check it before you ship.

Is the HS code the same in every country?

Only the first 6 digits. China uses 10 digits on export, the GCC 12 digits on import, the EU 8 or 10 and India 8.

What is the 12-digit HS code in the UAE?

The GCC integrated customs tariff code. Dubai introduced it in phases from August 2025, and from August 2026 to January 2027 it becomes mandatory for mainland imports from outside the GCC.

Can I use my supplier's HS code?

Use it as a starting point. The importer is responsible for the import code, and the Gulf code often differs from the Chinese one after the 6th digit.

What happens if I use the wrong HS code?

You may pay the wrong duty and VAT, face penalties and delays, or miss a permit that the correct line requires.

Will HS codes change soon?

Yes. The HS 2028 amendments, 299 sets in total, enter into force on 1 January 2028, so some codes will change.

Was this article useful?

Sources

  1. Dubai Customs – 12-digit HS codes implementation phases
  2. PwC Middle East – Dubai and Abu Dhabi announce implementation of the 12-digit integrated tariff (2025)
  3. WCO – HS 2028 amendments effective from 1 January 2028
  4. Canada Border Services Agency – The General Rules for the Interpretation of the Harmonized System
  5. UAE ICP – The Concept of the Customs Union (5% tariff, exemptions, tobacco)
  6. EY – Saudi Arabia revises customs duty rates on selected agricultural and food tariff items (Jul 2026)

General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.

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