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 680790200002

Roofing sheets made of oil

ألواح بناء تحتوي على أسفلت أو مواد مماثلة

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 8601.

Products listed under this code (1 source entries)
  • Ceiling & building boards, of asphalt or of similar materials. - Roofing sheets made of oil

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 680790200002: 5 %

The cited published schedule reports 5 % for Roofing sheets made of oil.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
680790200002
Description
Roofing sheets made of oil
Chapter
68 —
Heading
6807
Subheading
680790
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 8601

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
680790200002
Chapter
68 —
Heading
6807
Subheading
680790

Compare HS code 680790200002 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 6807)

HS CodeDescriptionDuty
680710000001Waterproofing rolls containing asphalt as 60%5 %Dubai Customs published reference
680710000002Waterproofing rolls containing asphalt by 40%5 %Dubai Customs published reference
680710000003Waterproofing rolls containing asphalt with 27%5 %Dubai Customs published reference
680710000004Waterproofing rolls containing asphalt by 48%5 %Dubai Customs published reference
680790100000- - - Tiles,blocks nd tiling stones5 %Dubai Customs published reference
680790200001Roofing sheets made of asphalt5 %Dubai Customs published reference
680790300000- - - Pipes and fittings thereof5 %Dubai Customs published reference
680790400000- - - Cast or moulded tableware5 %Dubai Customs published reference
680790900000- - - Other5 %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.