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 940389000003

Made of palm leaves (fronds)

من سعف النخل ( الخوص )

Dubai Customs published reference

Schedule duty or measure: 5 %.

source checked .

Dubai Customs HSCodeMaster v3.3, worksheet HSCodeMaster, row 13099.

Products listed under this code (1 source entries)
  • Furniture of other materials,n.e.s - Made of palm leaves (fronds)

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 940389000003: 5 %

The cited published schedule reports 5 % for Made of palm leaves (fronds).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
940389000003
Description
Made of palm leaves (fronds)
Chapter
94 —
Heading
9403
Subheading
940389
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 13099

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code
940389000003
Chapter
94 —
Heading
9403
Subheading
940389

Compare HS code 940389000003 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 9403)

HS CodeDescriptionDuty
940310100000- - - Desks5 %Dubai Customs published reference
940310200000- - - Wheeled-tables5 %Dubai Customs published reference
940310300000- - - Electrical cabinets for file-keeping5 %Dubai Customs published reference
940310900000- - - Other5 %Dubai Customs published reference
940320100000- - - Wardrobes5 %Dubai Customs published reference
940320200000- - - Floor-mounted clothes stands5 %Dubai Customs published reference
940320300000- - - Tables for laboratories or microscopic testing , fitted with gas or water nozzles, . . etc.)5 %Dubai Customs published reference
940320400000- - - Floor-mounted portable curtains5 %Dubai Customs published reference
940320500001Kitchen cabinets5 %Dubai Customs published reference
940320500002Kitchen Shelves5 %Dubai Customs published reference
940320500003Houseware holders5 %Dubai Customs published reference
940320900001Fixed Shelves for shops to display Articles and products5 %Dubai Customs published reference
940320900002Mobile Shelves for shops to display articles and products5 %Dubai Customs published reference
940320900003Ground based display stands5 %Dubai Customs published reference
940320900004Hand washbasins with holders for drawers5 %Dubai Customs published reference
940320900005Computer tables5 %Dubai Customs published reference
940320900006Counters5 %Dubai Customs published reference
940320900007Shelves for clothes5 %Dubai Customs published reference
940320900008Cabinets with drawers5 %Dubai Customs published reference
940320900019Partitions5 %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.