Dubai Customs has outlined the implementation phases for 12-digit HS codes, emphasizing mandatory compliance for specific trade flows.
Following Dubai Customs Notice No. 10/2025, a flexibility period for the first phase of 12-digit HS code implementation regarding GCC-destined declarations is effective until February 2026. During this time, traders may use either 8-digit or 12-digit codes. Currently, 12-digit codes are exclusively permitted for GCC trade. Usage outside of specified trade flows is prohibited and may attract penalties. While the requirement will eventually expand to include imports from Free Zones, Customs Warehouses, and the rest of the world, shipments destined for Free Zones remain permanently exempt and will continue to utilize 8-digit HS codes.