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 732310000002

Pot scourers and the like for scouring, polishing or similar uses

إسفنجات من حديد أو صلب وما يماثلها للجلي أو للتلميع أو لاستعمالات مماثلة

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 9497.

Products listed under this code (1 source entries)
  • Iron or steel wool; pot scourers & scouring or polishing pads, gloves & the like, of iron or steel. - Pot scourers and the like for scouring, polishing or similar uses

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 732310000002: 5 %

The cited published schedule reports 5 % for Pot scourers and the like for scouring, polishing or similar uses.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
732310000002
Description
Pot scourers and the like for scouring, polishing or similar uses
Chapter
73 —
Heading
7323
Subheading
732310
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 9497

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
732310000002
Chapter
73 —
Heading
7323
Subheading
732310

Compare HS code 732310000002 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 7323)

HS CodeDescriptionDuty
732310000001Iron or steel wool5 %Dubai Customs published reference
732310000003Polishing pads,and the like for scouring, polishing or similar uses5 %Dubai Customs published reference
732310000004Gloves and the like for scouring, polishing or similar uses5 %Dubai Customs published reference
732310009999Other5 %Dubai Customs published reference
732391000000- - Of cast iron, not enamelled5 %Dubai Customs published reference
732392000000- - Of cast iron, enamelled5 %Dubai Customs published reference
732393000000- - Of stainless steel5 %Dubai Customs published reference
732394000000- - Of iron (other than cast iron) or steel, enamelled5 %Dubai Customs published reference
732399000000- - 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.