The Federal Authority for Identity, Citizenship, Customs & Port Security (ICP), acting as the UAE Federal Customs Authority, has started enforcing the transition to the 12‑digit Integrated Customs Tariff under Customs Notice No. 10/2025, issued on 23 July 2025. This move aligns the UAE’s customs classification system with the Gulf Cooperation Council (GCC) Integrated Customs Tariff, supporting regional harmonisation and enhancing trade facilitation.
The updated tariff expands the traditional 8‑digit Harmonized System (HS) codes to a 12‑digit format, providing significantly greater granularity for the classification of goods. The system enables more accurate duty assessment and compliance monitoring while reducing disputes and misclassification risks at customs clearance. During an initial six-month flexibility period, both 8‑digit and 12‑digit codes can be used, allowing businesses to update internal systems and processes for accurate reporting.
The first phase of the rollout focuses on customs declarations for goods destined for GCC countries. Subsequent phases will gradually make the 12‑digit tariff mandatory for imports from Free Zones and broader global trade. The transition expands tariff lines from approximately 7,800 under the old system to over 13,400, providing more precise categorisation across sectors:
- February 1, 2026: Use of 12-digit codes becomes mandatory for all GCC trade (imports, exports, and re-exports).
- February – July 2026 (Phase 2): Requirement expands to include all imports moving from Free Zones and Customs Warehouses into the UAE local market.
- August 1, 2026 (Phase 3): Mandate extends to all international trade from the rest of the world (RoW) into the local market.
Customs Notice No. 10/2025 is part of the UAE’s broader customs modernisation agenda, which aims to improve accuracy, transparency, and efficiency in cross-border trade operations while ensuring compliance with regional and international standards.
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