Effective 1 January 2025, the Gulf Cooperation Council (GCC) countries adopted a 12-digit Harmonized System (HS) code for customs purposes, replacing the previous 8-digit system used by most GCC countries.
The Dubai Customs has issued Customs Notice 10/2025 regarding flexible implementation of the Integrated Customs Tariff at a 12-digit level, while continuing to operate under the current systems (8-digit level) during the transition period. The implementation is in line with the GCC wide mandate following the global practices and aims to enhance harmonization across the region.
The key aspects of the Customs Notice are summarized below:
- Six months transition period to minimise the disruption of operation during the implementation phase
- Allows using 8-digit level HS code during the transition period
- Mandatory use of 12-digit level HS code for GCC bound exports under phase 1
- Classification request service – Request for updated customs tariff for new application
- Customs opinion request service – Reclassification of goods from 8-digit to 12-digit level
- Correlation table linking 8-digit level with 12-digit level