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.

United Arab Emirates Customs Tariff for HS Code 040229120005

Other milk used for the beverage industry, containing less than 75% milk and more than 1.5% fat by weight, sweetened with added sugar or non-artificial sweeteners in an amount equal to or greater than 8g per 100ml, whether or not concentrated

غيرها من ألبان معدة لصناعة المشروبات تحتوي على حليب بنسبة أقل من 75% ودسم بنسبة تزيد عن 1.5% وزنا محلاة بسكر مضاف أو محليات غير صناعية بنسبة أكبر من أو يساوي 8 جم/100مل، وإن كانت مركزة

This line has not been reconciled with the United Arab Emirates published schedule. Its value is from the historical GCC reference collected in March 2026 and must not be treated as a verified United Arab Emirates duty.

Direct HS code answer for United Arab Emirates

United Arab Emirates HS Code 040229120005: 15 %

The reference dataset lists a duty value of 15 % for Other milk used for the beverage industry, containing less than 75% milk and more than 1.5% fat by weight, sweetened with added sugar or non-artificial sweeteners in an amount equal to or greater than 8g per 100ml, whether or not concentrated.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

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Customs tariff summary

Country: United Arab Emirates
HS / tariff code: 040229120005
Description: Other milk used for the beverage industry, containing less than 75% milk and more than 1.5% fat by weight, sweetened with added sugar or non-artificial sweeteners in an amount equal to or greater than 8g per 100ml, whether or not concentrated
Chapter: 04 —
Heading: 0402
Subheading: 040229
Reference duty value: 15 %
VAT / tax: Check local VAT and excise rules for the import destination.
Unit / basis: Not listed in this tariff line
Source / vintage: Dubai Customs HSCodeMaster v3.3 reference; national exceptions and declaration rules require confirmation

Customs Duty

15 %

Import permission

not assessed

Import planning

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Details

HS Code: 040229120005
Chapter: 04 —
Heading: 0402
Subheading: 040229

Compare HS code 040229120005 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Saudi ArabiaExact code listed: 15 %United Arab EmiratesExact code listed: 15 %Historical GCC reference · not nationally verified OmanExact code listed: 5 %Oman national schedule 2026 QatarExact code listed: 5 %Qatar Decree 31/2026 — exact code and published duty checked KuwaitExact code listed: 15 %Historical GCC reference · not nationally verified BahrainExact code listed: 15 %

Related HS Codes (Heading 0402)

HS Code	Description	Duty
040210110000	- - - - Milk, for industrial purposes, containing at least 75% milk, containing added sugar or other sweetening matter, whether or not concentrated.	5 %Dubai Customs published reference
040210120001	Milk , for industrial purposes, containing less than 75% of milk, containing added sugar or other sweetening matter, whether or not concentrated - useed in the beverges industry.	5 %Dubai Customs published reference
040210120002	Milk used for the beverage industry, containing less than 75% milk, sweetened only with artificial sweeteners, without added sugar or other sweeteners.	10 %Historical GCC reference · not nationally verified
040210120003	Milk used for the beverage industry, containing less than 75% milk, sweetened with added sugar or non-artificial sweeteners in an amount not exceeding 5g per 100ml.	10 %Historical GCC reference · not nationally verified
040210120004	Milk used for the beverage industry, containing less than 75% milk, sweetened with added sugar or non-artificial sweeteners in an amount ranging from 5g to 7.99g per 100ml.	10 %Historical GCC reference · not nationally verified
040210120005	Milk used for the beverage industry, containing less than 75% milk, sweetened with added sugar or non-artificial sweeteners in an amount equal to or greater than 8g per 100ml.	10 %Historical GCC reference · not nationally verified
040210129999	Milk, for other industrial purposes, containing less than 75% of milk, containing added sugar or other sweetening matter, whether or not concentrated	5 %Dubai Customs published reference
040210190000	- - - - Other	5 %Dubai Customs published reference
040210910000	- - - - Other milk containing at least 75% of milk, containing added sugar or other sweetening matter, whether or not concentrated.	5 %Dubai Customs published reference
040210920001	Other of milk containing less than 75% of milk, containing added sugar or sweetening matter, whether or not concentrated - useed in the preparation of beverges.	5 %Dubai Customs published reference
040210920002	Other milk used for the beverage industry, other than the above, containing less than 75% milk, sweetened only with artificial sweeteners, without added sugar or other sweeteners.	10 %Historical GCC reference · not nationally verified
040210920003	Other milk used for the beverage industry, containing less than 75% milk, sweetened with added sugar or non-artificial sweeteners in an amount less than 5g per 100ml	10 %Historical GCC reference · not nationally verified
040210920004	Other milk used for the beverage industry, containing less than 75% milk, sweetened with added sugar or non-artificial sweeteners in an amount ranging from 5g to 7.99g per 100ml	10 %Historical GCC reference · not nationally verified
040210920005	Other milk used for the beverage industry, containing less than 75% milk, sweetened with added sugar or non-artificial sweeteners in an amount equal to or greater than 8g per 100ml	10 %Historical GCC reference · not nationally verified
040210929999	Other milk, for other industrial purposes, containing less than 75% of milk, containing added sugar or other sweetening matter, whether or not concentrated	5 %Dubai Customs published reference
040210990000	- - - - Other	5 %Dubai Customs published reference
040221100000	- - - For industrial purposes	5 %Dubai Customs published reference
040221900001	Milk, non industrial purposes In powder , of a fat content, by weight, exceeding 1.5 % Not containing added or other sweetening matter for industrial purposes in powder forms	5 %Dubai Customs published reference
040221900002	Milk, non industrial purposes In powder, granules forms, of a fat content, by weight, exceeding 1.5 % Not containing added or other sweetening matter	5 %Dubai Customs published reference
040221900003	Milk, non industrial purposes In other solid forms, of a fat content, by weight, exceeding 1.5 % Not containing added or other sweetening matter for industrial	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.