GCC reference snapshot collected March 2026. Current national application has not been verified. No effective date is available. The data review on September 11, 2026 does not update the rates. Reference source.
Chapter 13:
43 total items35 with duty rates2 headings
| HS Code | Description | Arabic | Duty Rate |
|---|---|---|---|
| 1301.00.000000 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). | صمغ اللك؛ صموغ راتنجات وصموغ راتنجية وراتنجات زيتية (مثل, البلاسم)، طبيعية. | |
| 1301.20.000000 | - Gum arabic | - صمغ عربي | 5 %Dubai Customs published reference |
| 1301.90.000000 | - Other: | - غيرها : | |
| 1301.90.100000 | - - - Tragacanth | - - - كثيراء | 5 %Dubai Customs published reference |
| 1301.90.200000 | - - - Mastic | - - - مستكا | 5 %Dubai Customs published reference |
| 1301.90.300000 | - - - Benzoin | - - - جاوي | 5 %Dubai Customs published reference |
| 1301.90.400000 | - - - Asafetida | - - - حلتيت | 5 %Dubai Customs published reference |
| 1301.90.500000 | - - - Myrrh | - - - مر | 5 %Dubai Customs published reference |
| 1301.90.600000 | - - - Olibanum | - - - لبان ذكر | 5 %Dubai Customs published reference |
| 1301.90.700000 | - - - Frankincense | - - - لبان بخور | 5 %Dubai Customs published reference |
| 1301.90.800000 | - - - Storax | - - - لبان لامى | 5 %Dubai Customs published reference |
| 1301.90.900000 | - - - Other: | - - - غيرها : | ExemptedHistorical GCC reference · not nationally verified |
| 1301.90.910000 | - - - - Gum resins | - - - - صموغ راتنجية | 5 %Dubai Customs published reference |
| 1301.90.920000 | - - - - Oleoresins | - - - - صموغ زيتية | 5 %Dubai Customs published reference |
| 1301.90.930000 | - - - - Balsams | - - - - بلاسم طبيعية | 5 %Dubai Customs published reference |
| 1301.90.990000 | - - - - Other | - - - - غيرها | 5 %Dubai Customs published reference |
| 1302.00.000000 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. | عصارات وخلاصات نباتية، مواد بكتينية، بكتينات وبكتات، آجار-آجار وغيرها من مواد مخاطية ومكثفات، مشتقة من منتجات نباتية، وإن كانت معدله. | |
| 1302.10.000000 | - Vegetable saps and extracts: | - عصارات وخلاصات نباتية: | |
| 1302.11.000000 | - - Opium | - - أفيون | 5 %Dubai Customs published reference |
| 1302.12.000000 | - - Of liquorice | - - من عرق السوس | 5 %Dubai Customs published reference |
| 1302.13.000000 | - - Of hops | - - من حشيشة الدينار | 5 %Dubai Customs published reference |
| 1302.14.000000 | -- Of ephedra | - - من ايفيدرا | 5 %Dubai Customs published reference |
| 1302.19.000000 | - - Other: | - - غيرها: | |
| 1302.19.100000 | - - - Hashish | - - - حشيش | 5 %Dubai Customs published reference |
| 1302.19.200000 | - - - Ginseng extract | - - - خلاصة الجنسنج | 5 %Dubai Customs published reference |
| 1302.19.300000 | - - - Tahinah (sesame sap) | - - - طحينة (عصارة السمسم) | 5 %Dubai Customs published reference |
| 1302.19.400000 | - - - Aloes | - - - الصبر | 5 %Dubai Customs published reference |
| 1302.19.500000 | - - - Myrrh | - - - خلاصات المر | 5 %Dubai Customs published reference |
| 1302.19.600000 | - - - Mannite | - - - المن | 5 %Dubai Customs published reference |
| 1302.19.700000 | - - - Other medical extracts | - - - خلاصات طبية أخر | 5 %Dubai Customs published reference |
| 1302.19.900000 | - - - Other | ـ ـ ـ غيرهـــا | |
| 1302.19.910000 | - - - - Cola extracts | - - - - خلاصات الكولا | 5 %Dubai Customs published reference |
| 1302.19.920000 | - - - - Vanilla extracts | - - - - خلاصات الفانيلا | 5 %Dubai Customs published reference |
| 1302.19.930000 | - - - - Cashew extracts | - - - - خلاصات غلاف الكاشو | 5 %Dubai Customs published reference |
| 1302.19.990000 | - - - - Other plant juices and extracts | - - - - غيرها من عصارات وخلاصات نباتية | 5 %Dubai Customs published reference |
| 1302.20.000000 | - Pectic substances, pectinates and pectates | - مواد بكتينية، بكتينات وبكتات | 5 %Dubai Customs published reference |
| 1302.30.000000 | - Mucilages and thickeners, whether or not modified, derived from vegetable products: | - مواد مخاطية ومكثفات مشتقة من منتجات نباتية، وإن كانت معدله: | |
| 1302.31.000000 | - - Agar-agar : | - - آجار-آجار : | |
| 1302.31.100000 | - - - Agar-agar food industries | - - - آجار -آجار للصناعات الغذائية | 5 %Dubai Customs published reference |
| 1302.31.200000 | - - - Agar-agar pharmaceutical industries | - - - آجار -آجار للصناعات الدوائية | 5 %Dubai Customs published reference |
| 1302.31.900000 | - - - Agar - Agar other industries and the other use | - - - آجار- آجار لغيرها من الصناعات والاستعمالات الاخر | 5 %Dubai Customs published reference |
| 1302.32.000000 | - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | - - مواد مخاطية ومكثفات مشتقة من الخرنوب أو بذوره أو من بذور الجوار وإن كانت معدلة | 5 %Dubai Customs published reference |
| 1302.39.000000 | - - Other | - - غيرها | 5 %Dubai Customs published reference |
Data source: Dubai Customs HSCodeMaster v3.3 reference; national exceptions and declaration rules require confirmation. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.