Verified 2026 United Arab Emirates Customs Data(View Sources)

Surgical Masks Import Duty & Landed Cost: China to United Arab Emirates

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into United Arab Emirates.

HTS Code6307.90

2026 Tariff & Cost Breakdown for Importing Surgical Masks

For Surgical Masks imported into UAE, the total cost includes the CIF value, 10.5% customs duty, and 20% VAT. Duties are calculated on the CIF value in AED. The VAT is applied to the sum of the CIF value and the customs duty.

Cost Breakdown

ComponentRateAmount
Product ValueUSD 5000.00
ShippingUSD 800.00
InsuranceUSD 50.00
CIF ValueUSD 5850.00
Customs Duty10.5%USD 614.25
VAT/GST20%USD 1292.85
Total Landed CostUSD 7757.10

HS Code Classification for Surgical Masks

Primary HS Code: 6307.90 — What It Covers

HS code 6307.90 classifies Surgical Masks and other made-up articles of textile materials. This classification is crucial for determining the correct duty rate. The Federal Customs Authority enforces accurate HS code usage.

Why Misclassification Carries Risk in UAE

Misclassification of Surgical Masks can lead to a Fine enforced by the Federal Customs Authority. Accurate HS code classification is necessary to avoid penalties.

Step-by-Step Guide: Importing Surgical Masks from China to UAE

Step 1: Verify Your HS Code & Product Description

Use the UAE tariff lookup tool to verify the HS code for Surgical Masks. Ensure the product description matches the HS code classification. Binding tariff information may be available for certain products.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice for UAE customs must include the seller's and buyer's information, description of goods, quantity, weight, and value of the Surgical Masks in AED.

Certificate of Origin

A Certificate of Origin is required for Surgical Masks imported from China. The UAE accepts the CO in a specific format, which must be completed by the exporter.

Packing List & Shipping Documents

The bill of lading or airway bill must include specific details, such as the weight and quantity of the Surgical Masks. UAE customs requires these documents for clearance.

Step 3: Calculate Your Landed Cost

Calculate the landed cost using the formula: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in AED.

Step 4: Submit to UAE Customs Authority

Submit the customs declaration through the Electronic Data Interchange for Customs (EDI) system, as required by the Federal Customs Authority.

Step 5: Pay Duties & Clear Goods

Pay the duties and clear the Surgical Masks through UAE customs. The payment methods accepted include online payment and bank transfer. The typical clearance timeline is 2-3 days.

How to Legally Reduce Duty on Surgical Masks Imports into UAE

Applicable Free Trade Agreements in 2026

As of 2026, no bilateral Free Trade Agreement exists between China and UAE, so no preferential tariff rates apply to Surgical Masks imports.

Duty Deferral Options: Bonded Warehouses & FTZs

The Jebel Ali Free Zone offers duty deferral options for Surgical Masks imports. Duty is deferred until the goods are released from the free zone into the UAE market.

Preferential Tariff Programs

No preferential tariff programs currently apply to Surgical Masks imported from China to UAE.

UAE Customs Compliance Rules for Surgical Masks

Federal Customs Authority Requirements for Surgical Masks

The Federal Customs Authority requires SASO and ISO 13485 certifications for Surgical Masks imports. Ensure all documentation and filings meet these requirements.

De Minimis Threshold

The De Minimis Threshold is 0 AED, meaning all imports of Surgical Masks are subject to duties and taxes, regardless of value.

Frequently Asked Questions About Surgical Masks Import Duty from China to UAE

What is the duty rate for Surgical Masks imported from China to UAE?

The duty rate for Surgical Masks is 10.5%. This rate applies to all imports from China, as there is no Free Trade Agreement between the two countries.

What documents are required for importing Surgical Masks from China to UAE?

A commercial invoice, Certificate of Origin, and packing list are required. Additional documents may be necessary, depending on the specific shipment and requirements of the Federal Customs Authority.

Is my import of Surgical Masks from China eligible for any Free Trade Agreements?

No, as of 2026, there is no bilateral Free Trade Agreement between China and UAE, so no preferential tariff rates apply to Surgical Masks imports.

What are the penalties for non-compliance with UAE customs regulations for Surgical Masks imports?

Non-compliance can result in a Fine enforced by the Federal Customs Authority. The specific penalty will depend on the nature and severity of the non-compliance.

What is the typical clearance timeline for Surgical Masks imports from China to UAE?

The typical clearance timeline is 2-3 days, depending on the efficiency of the customs declaration and payment process. Delays can occur if documentation is incomplete or incorrect.

Are there any specific regulations for storing Surgical Masks in a UAE warehouse?

Yes, Surgical Masks must be stored in a warehouse that meets the requirements of the Ministry of Health and Prevention. This includes maintaining a certain temperature and humidity level to ensure the quality of the masks.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.