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 710391000002

sapphires

سفير

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked 2026-09-14.

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 8880.

Products listed under this code (1 source entries)

Rubies, sapphires & emeralds, worked other than simply sawn or roughly shaped, but temporarily strung for convenience of transport, but not mounted or set. - sapphires

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 710391000002: 5 %

The cited published schedule reports 5 % for sapphires.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.

Browse chapter 71 Search parent HS 710391 Request import report

Customs tariff summary

Country: United Arab Emirates
HS / tariff code: 710391000002
Description: sapphires
Chapter: 71 —
Heading: 7103
Subheading: 710391
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 8880

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code: 710391000002
Chapter: 71 —
Heading: 7103
Subheading: 710391

Compare HS code 710391000002 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.

Saudi ArabiaExact code listed: 5 %United Arab EmiratesExact code listed: 5 %Dubai Customs published reference OmanExact code listed: 5 %Oman national schedule 2026 QatarExact code listed: 5 %Qatar Customs published reference — amendment code checks completed KuwaitExact code listed: 5 %Kuwait PAI published GCC reference (HS 2022)BahrainExact code listed: 5 %

Related HS Codes (Heading 7103)

HS Code	Description	Duty
710310000000	- Unworked or simply sawn or roughly shaped	5 %Dubai Customs published reference
710391000001	Rubies	5 %Dubai Customs published reference
710391000003	emeralds	5 %Dubai Customs published reference
710399000000	- - Other	5 %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.