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 321410920000

- - - - Rubber-based mastics used ,after adding a hardener, for making flexible protective coatings and for caulking ships

- - - - معاجين اساسها المطاط المستعملة ، بعد إضافة مقسي ، لصنع مواد تغطية واقية مرنة كما تستعمل لجلفطة السفن

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 5100.

Products listed under this code (1 source entries)
  • Mastics based on rubber, sometimes used after the addition of a hardener, to give flexible protective coatings (resistant to chemical agents & to solvents), & also for caulking.

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 321410920000: 5 %

The cited published schedule reports 5 % for - - - - Rubber-based mastics used ,after adding a hardener, for making flexible protective coatings and for caulking ships.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
321410920000
Description
- - - - Rubber-based mastics used ,after adding a hardener, for making flexible protective coatings and for caulking ships
Chapter
32 —
Heading
3214
Subheading
321410
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 5100

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
321410920000
Chapter
32 —
Heading
3214
Subheading
321410

Compare HS code 321410920000 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 3214)

HS CodeDescriptionDuty
321410100000- - - Oil based mastics for glazier`s putty5 %Dubai Customs published reference
321410200000- - - Wax-based grafting putty and mastics for coating barrels, casks,etc.5 %Dubai Customs published reference
321410300000- - - Resin mastics for technical uses5 %Dubai Customs published reference
321410400000- - - Water-glass based mastics used to seal sparking plugs, engine blocks and sumps, exhaust pipes radiators, etc, and to fill or seal certain joints5 %Dubai Customs published reference
321410500000- - - Zinc oxychloride-based mastics for caulking wood, ceramics, etc5 %Dubai Customs published reference
321410600000- - - Magnesium oxychloride -based mastics for filling cracks in wooden articles5 %Dubai Customs published reference
321410700000- - - Sulphur-based mastics used as hard filling and for fixing pieces in place5 %Dubai Customs published reference
321410800000- - - Plastic-based mastics used to prevent leakage in joints and to seal flooring surfaces,.. etc5 %Dubai Customs published reference
321410910000- - - - Zinc oxide and glycerol-based mastics used for manufacturing acid-resistant coatings, fixing metal pieces to porcelain articles and for joining tubes5 %Dubai Customs published reference
321410930000- - - - Composed sealing waxes, used for caulking cracks, preventing leakage in glass containers, and sealing documents, etc5 %Dubai Customs published reference
321410940000- - - - Filling mastics for preparing surfaces for painting by levelling out irregularitis and filling in cracks and holes, the paint being applied after they have been dried and polished5 %Dubai Customs published reference
321410990001Other installation and filling pastes; other than the above, and preparations for surface, walls, facades and non-refractory walls other than the above.5 %Dubai Customs published reference
321410999999Other5 %Dubai Customs published reference
321490000001Non refractory surfacing preparations fo, facades, indoor wall, floors , ceilings or the like.5 %Dubai Customs published reference
321490000002Pastes contains any material Included in the attached list of dangerous materials (Appendix 1).5 %Dubai Customs published reference
321490009999Other5 %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.