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 870423910000

- - - - Refrigerated vehicles

- - - - سيارات مجهزة بصناديق للتبريد

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 12068.

Products listed under this code (1 source entries)
  • MOTOR vehicles, FITTED WITH REFRIGERATED OR INSULATED CONTAINERS, for the transport of goods, with compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. exceeding 20 tonnes.

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 870423910000: 5 %

The cited published schedule reports 5 % for - - - - Refrigerated vehicles.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
870423910000
Description
- - - - Refrigerated vehicles
Chapter
87 —
Heading
8704
Subheading
870423
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 12068

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
870423910000
Chapter
87 —
Heading
8704
Subheading
870423

Compare HS code 870423910000 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 8704)

HS CodeDescriptionDuty
870410000000- Dumpers designed for off-highway use5 %Dubai Customs published reference
870421100001Light trucks (pickup) single cabin Its gross weight should not exceed 5 tons5 %Dubai Customs published reference
870421100002Light trucks (pickup) double cabin Its gross weight should not exceed 5 tons5 %Dubai Customs published reference
870421200000- - - Trucks for light transport (Diyana,half lorry,and the like) whether or not fitted with tipbox, assembled5 %Dubai Customs published reference
870421300000- - - Tankers ,assembled5 %Dubai Customs published reference
870421400000- - - Dumpers, whether or not fitted with packing, pressing or dampening equipment, ready5 %Dubai Customs published reference
870421500000- - - Chassis, incorporating driver's cabin5 %Dubai Customs published reference
870421600000- - - Refrigerated vehicles5 %Dubai Customs published reference
870421910000- - - - 3-tire light vehicles for transport of goods5 %Dubai Customs published reference
870421920000- - - - semi knock down (SKD) light vehicles (diesel or semi-diesel)5 %Historical GCC reference · not nationally verified
870421990000- - - - Other5 %Dubai Customs published reference
870422110000- - - - Lorries, assembled5 %Dubai Customs published reference
870422120000- - - - Trucks in semi knock down condition (SKD)5 %Dubai Customs published reference
870422200000- - - Fitted with a tipbox, assembled5 %Dubai Customs published reference
870422300000- - - Tankers, ready5 %Dubai Customs published reference
870422400000- - - Dumpers, whether or not fitted with packing, pressing or dampening equipment, assembled5 %Dubai Customs published reference
870422500000- - - Shuttle cars5 %Dubai Customs published reference
870422600000- - - Vehicles fitted with lifting pulleys and self-loading equipment5 %Dubai Customs published reference
870422700001Cars with mechanical fittings designed for cement and concretetransporting according to their soft condition5 %Dubai Customs published reference
870422700002Cars with mechanical fittings designed for chemicals transporting5 %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.