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 860500000002

Vehicles for transporting of luggages and people

عربات نقل الأمتعة والعربات المختلطة (لنقل الأمتعة والأشخاص)

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 11887.

Products listed under this code (1 source entries)
  • Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches & other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04). - Vehicles for transporting of luggages and people

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 860500000002: 5 %

The cited published schedule reports 5 % for Vehicles for transporting of luggages and people.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
860500000002
Description
Vehicles for transporting of luggages and people
Chapter
86 —
Heading
8605
Subheading
860500
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 11887

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
860500000002
Chapter
86 —
Heading
8605
Subheading
860500

Compare HS code 860500000002 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 8605)

HS CodeDescriptionDuty
860500000001All types of passenger carts5 %Dubai Customs published reference
860500000003Ambulances or hospital vehicles, x-ray vehicles or similar vehicles5 %Dubai Customs published reference
860500000004Armored vehicles5 %Dubai Customs published reference
860500009999Other5 %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.