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 370231000000

- - For colour photography (polychrome)

- - للتصوير الفوتوغرافي الملون (بولي كروم)

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 5338.

Products listed under this code (1 source entries)
  • Films for colour photography (polychrome) in rolls, sensitised, unexposed, without perforations, of any material other than paper, paperboard or textiles, of a width not exceeding 105 mm.

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 370231000000: 5 %

The cited published schedule reports 5 % for - - For colour photography (polychrome).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
370231000000
Description
- - For colour photography (polychrome)
Chapter
37 —
Heading
3702
Subheading
370231
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 5338

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
370231000000
Chapter
37 —
Heading
3702
Subheading
370231

Compare HS code 370231000000 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 3702)

HS CodeDescriptionDuty
370210000000- For X-ray5 %Dubai Customs published reference
370232000000- - Other, with silver halide emulsion5 %Dubai Customs published reference
370239000000- - Other5 %Dubai Customs published reference
370241000000- - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)5 %Dubai Customs published reference
370242000000- - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography5 %Dubai Customs published reference
370243000000- - Of a width exceeding 610 mm and of a length not exceeding 200 m5 %Dubai Customs published reference
370244000000- - Of a width exceeding 105 mm but not exceeding 610 mm5 %Dubai Customs published reference
370252000000- - Of a width not exceeding 16 mm .5 %Dubai Customs published reference
370253000000- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides5 %Dubai Customs published reference
370254000000- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides5 %Dubai Customs published reference
370255000000- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m5 %Dubai Customs published reference
370256000000- - Of a width exceeding 35 mm5 %Dubai Customs published reference
370296000000- - Of a width not exceeding 35 mm but not exceeding 30 mm5 %Dubai Customs published reference
370297000000- - Of a width not exceeding 35 mm and of a length exceeding 30 m5 %Dubai Customs published reference
370298000000- - Of a width exceeding 35 mm5 %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.