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 482390100002

Paper for covering desert, cutten to size

ورق لتغليف الحلويات مقطعة بقياسات معينة

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 6820.

Products listed under this code (1 source entries)
  • Packing containers for sweets & fruits, of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. - Paper for covering desert, cutten to size

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 482390100002: 5 %

The cited published schedule reports 5 % for Paper for covering desert, cutten to size.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
482390100002
Description
Paper for covering desert, cutten to size
Chapter
48 —
Heading
4823
Subheading
482390
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 6820

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
482390100002
Chapter
48 —
Heading
4823
Subheading
482390

Compare HS code 482390100002 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 4823)

HS CodeDescriptionDuty
482320000000- Filter paper and paperboard5 %Dubai Customs published reference
482340000001Printed Diagram Papers And Prepared For Self Recording In Plates5 %Dubai Customs published reference
482340000002Printed Diagram Papers And Prepared For Self Recording In Rolls5 %Dubai Customs published reference
482340000003Printed Diagram Papers And Prepared For Self Recording In Discs5 %Dubai Customs published reference
482361000001Tray of bamboo5 %Dubai Customs published reference
482361000002Dish of bamboo5 %Dubai Customs published reference
482361000003Plate of bamboo5 %Dubai Customs published reference
482361000004Cup of bamboo5 %Dubai Customs published reference
482369000001Tray of paperboard5 %Dubai Customs published reference
482369000002Dish of paperboard5 %Dubai Customs published reference
482369000003Plate of paperboard5 %Dubai Customs published reference
482369000004Cup of paperboard5 %Dubai Customs published reference
482370100000- - - Moulded Plates used for packing eggs5 %Dubai Customs published reference
482370900000- - - Other5 %Dubai Customs published reference
482390100001Paper for covering fruits, cutten to size5 %Dubai Customs published reference
482390100003Paper for covering food lebals, cutten to size5 %Dubai Customs published reference
482390100004Paper for covering clothes, cutten to size5 %Dubai Customs published reference
482390100005Paper for covering gifts, cutten to size5 %Dubai Customs published reference
482390200001Toothed paper for shelfe edges5 %Dubai Customs published reference
482390200002Emproidered paper for shelfe edges5 %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.