DISPLAYING ITEMS BY TAG: 12 digit code

Further to Dubai Customs Notice no. (10/2025), the flexibility period indicated for the implementation of the first phase i.e Customs declarations whose destination is a GCC Country, applicable until February 2026, is the option to use 8-digit HS codes both of 12-digit HS codes.

By no means does this permit the use of 12-digit codes for trade flows outside the GCC or for any other trade flows that are not yet permitted as demonstrated under Paragraph 2. The trade flows in which 12 digits may be used are mentioned in Paragraph 3, based on the phases mentioned in Customs Notice 10/2025.

1. This flexibility does not mean that 12-digit HS Codes can be used for every declaration.
2. In the current flexibility period, 12-digit HS codes cannot be used for:

• Free Zone in/out other than GCC
• Movements between Dubai Free Zones
• Transshipments
• Transit Trade
• Transfers within Free Zones
• Local Exports to the Rest of the World

Note:

• The above are exempted from the application of the integrated customs tariff (12-digit classification) i.e not part of the phased approach and the 8-digit codes will continue to apply.
• The flexibility does not extend to using 12-digit HS codes where they have not yet been allowed, for example using 12-digit codes for the above listed declarations.

        3. Currently, 12-digit codes shall only be exclusively used for trades permitted under Phase 1 which includeGCC Trade.

        4.The implementation of 12-digit HS Codes is being carried out in phases as below:

• Phase 1 (Aug 2025 – Feb 2026)

Only GCC-destined shipments are expected to transition to the new 12-digit HS Code.  However, for flexibility during the first six months, traders are permitted to use either  the 8-digit or 12-digit HS Code. This phase also introduces rules around importer codes and conditional applicability for different trade flows which can be found in the annexes to Customs Notice 10 of 2025.

• Phase 2 (Feb2026 – Aug 2026)

The flexibility of Phase 1 ends and the use of 12-digit HS Codes becomes mandatory for GCC trade. Additionally, the requirement is expanded to include imports from Free Zones and Customs Warehouses into the local market.

• Phase 3 (Aug 2026 – Feb 2027)

The requirement to apply 12-digit HS codes is extended to cover imports from the rest of the world (RoW) into both the local market and the GCC.

• Phase 4 (from Feb 2027 onwards)

The application of 12-digit HS codes is further extended to cover temporary flows destined for the GCC. Shipments destined for Free Zones, however, remain permanently exempt and will continue using the 8-digit HS Code.

Any use of 12-digit codes outside these 4 permitted trades would be violative of Customs Notice 10/2025 and may attract appropriate penalties.