After the decision of the GCC Commission for Financial and Economic Cooperation on 25 October 2020, amendments to the GCC Unified Customs Tariff have come into effect on 1 January 2021. Dubai Customs adopted these amendments through Dubai Customs Notice 2/2021 (PDF 775 KB).

Tariff amendments

The amendments include modifications to the “Description” column of two tariff codes, four newly-created tariff code headings, and 65 changes to existing tariff code sub-headings.

The commodities affected by the amendments are:

  • Tobacco-related products
  • Electronic products (including smart TVs and receivers)
  • Cocoa powder and other instant preparation drinks with added sugar or sweetener
  • Water, milk, and cocoa beverages with added sugar or sweetener
  • Miscellaneous chemical products

Implications for businesses

Importers and exporters must review the tariff classification of their products to ensure that they are in line with the new version of the tariff codes. They should also consider updating their commodity codes databases to reflect these amendments.

For more information on this topic, or to learn more about our Trade & Customs Services in the Middle East, kindly contact our Trade & Customs team at KPMG.