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 380700000002

wood tar oils; based on rosin, resin acids or on vegetable pitch

زيوت قطران خشب؛ أساسها القلفونية أو أحماض راتنجية أو زفت نباتي

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 5392.

Products listed under this code (1 source entries)
  • Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch & similar preparations based on rosin, resin acids or on vegetable pitch. - wood tar oils; based on rosin, resin acids or on vegetable pitch

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 380700000002: 5 %

The cited published schedule reports 5 % for wood tar oils; based on rosin, resin acids or on vegetable pitch.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
380700000002
Description
wood tar oils; based on rosin, resin acids or on vegetable pitch
Chapter
38 —
Heading
3807
Subheading
380700
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 5392

Customs Duty

5 %

Import permission

not assessed

Import planning

Need a landed cost report for this HS code?

Request a one-page research summary with source checks, landed-cost inputs, and points to verify for HS code 380700000002 in United Arab Emirates.

Get report

Details

HS Code
380700000002
Chapter
38 —
Heading
3807
Subheading
380700

Compare HS code 380700000002 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 3807)

HS CodeDescriptionDuty
380700000001Wood tar based on rosin, resin acids or on vegetable pitch5 %Dubai Customs published reference
380700000003Creosote based on rosin, resin acids or on vegetable pitch5 %Dubai Customs published reference
380700000004wood naphtha; based on rosin, resin acids or on vegetable pitch5 %Dubai Customs published reference
380700000005vegetable pitch based on rosin, resin acids or on vegetable pitch5 %Dubai Customs published reference
380700000006brewers' pitch; based on rosin, resin acids or on vegetable pitch5 %Dubai Customs published reference
380700009999Other5 %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.