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 260500000003

Linnaeite Ores (nickel and cobalt sulfide)

خامات ليناييت (كبرييتيد الكوبالت والنيكل)

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 2642.

Products listed under this code (1 source entries)
  • Cobalt ores & concentrates. - Linnaeite Ores (nickel and cobalt sulfide)

Dubai Customs published reference (HSCodeMaster v3.3), not a consolidated current UAE-wide duty. The workbook supplies no line-level effective date. National exceptions, preferential origin, trade remedies, VAT, excise and import permissions are not determined here. The 12-digit transition depends on the declaration flow; Notice 02/2026 continues Phase 1 flexibility for 8-digit codes.

Amendment history and additional sources

Dubai Customs integrated tariff and code correlation download

Dubai Customs Notice 02/2026 — continued Phase 1 flexibility for 8-digit declarations

Direct HS code answer for United Arab Emirates

United Arab Emirates HS Code 260500000003: 5 %

The cited published schedule reports 5 % for Linnaeite Ores (nickel and cobalt sulfide).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.

Customs tariff summary

Country
United Arab Emirates
HS / tariff code
260500000003
Description
Linnaeite Ores (nickel and cobalt sulfide)
Chapter
26 —
Heading
2605
Subheading
260500
Reference duty value
5 %
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, worksheet HSCodeMaster, row 2642

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
260500000003
Chapter
26 —
Heading
2605
Subheading
260500

Compare HS code 260500000003 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.

Related HS Codes (Heading 2605)

HS CodeDescriptionDuty
260500000001Cobaltite Ores (cobalt arsenic sulfide)5 %Dubai Customs published reference
260500000002Heterogenite Ores (cobalt oxy-hydroxide)5 %Dubai Customs published reference
260500000004Smaltite Ores (cobalt arsenide)5 %Dubai Customs published reference
260500000005Cobaltite Ore Concentrates (cobalt arsenic sulfide)5 %Dubai Customs published reference
260500000006Heterogenite Ore Concentrates (cobalt oxy-hydroxide)5 %Dubai Customs published reference
260500000007Linnaeite Ore Concentrates (nickel and cobalt sulfide)5 %Dubai Customs published reference
260500000008Smaltite Ore Concentrates (cobalt arsenide)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.