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 980300000002

Persoal luggage and gifts accompanied by travelers, with value exceeds (3000) three thousand riyals, is not exempt from customs duties under the unified customs tariff.

الامتعة الشخصية والهدايا التي ترد بصحبة المسافرين وقيمتها تتجاوز (3000) ثلاثة آلاف ريال، غير معفاة من الرسوم الجمركية بموجب التعريفة الجمركية الموحدة. (بند اختياري)

This line has not been reconciled with the United Arab Emirates published schedule. Its value is from the historical GCC reference collected in March 2026 and must not be treated as a verified United Arab Emirates duty.

Direct HS code answer for United Arab Emirates

United Arab Emirates HS Code 980300000002: 5 %

The reference dataset lists a duty value of 5 % for Persoal luggage and gifts accompanied by travelers, with value exceeds (3000) three thousand riyals, is not exempt from customs duties under the unified customs tariff..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.

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Customs tariff summary

Country: United Arab Emirates
HS / tariff code: 980300000002
Description: Persoal luggage and gifts accompanied by travelers, with value exceeds (3000) three thousand riyals, is not exempt from customs duties under the unified customs tariff.
Chapter: 98 —
Heading: 9803
Subheading: 980300
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 reference; national exceptions and declaration rules require confirmation

Customs Duty

5 %

Import permission

not assessed

Import planning

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Details

HS Code: 980300000002
Chapter: 98 —
Heading: 9803
Subheading: 980300

Compare HS code 980300000002 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 %Historical GCC reference · not nationally verified 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 9803)

HS Code	Description	Duty
980300000001	Goods of value less than SR1000 transferred by express transport.	ExemptedHistorical GCC reference · not nationally verified

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.