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 381600000002

Refractory cements, mortars, contains any material Included in the attached list of dangerous materials (Appendix 1).

إسمنت وملاط وخرسانه متحمل للحرارة تحتوى اي مادة ضمن قائمة المواد الخطرة المرفقة (ملحق 1).

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 5459.

Products listed under this code (1 source entries)
  • Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01. - Refractory cements, mortars, contains any material Included in the attached list of dangerous materials (Appendix 1).

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 381600000002: 5 %

The cited published schedule reports 5 % for Refractory cements, mortars, contains any material Included in the attached list of dangerous materials (Appendix 1)..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
381600000002
Description
Refractory cements, mortars, contains any material Included in the attached list of dangerous materials (Appendix 1).
Chapter
38 —
Heading
3816
Subheading
381600
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 5459

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 381600000002 in United Arab Emirates.

Get report

Details

HS Code
381600000002
Chapter
38 —
Heading
3816
Subheading
381600

Compare HS code 381600000002 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 3816)

HS CodeDescriptionDuty
381600000001Thermal cement5 %Dubai Customs published reference
381600000003Thermal silicate powder for for furnace linings5 %Dubai Customs published reference
381600000004Heat-resistant mortars5 %Dubai Customs published reference
381600000005Thermal concrete5 %Dubai Customs published reference
381600000006Fire proof cement5 %Dubai Customs published reference
381600009999Other5 %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.