Verified 2026 United Arab Emirates Customs Data(View Sources)

Surgical Masks Import Duty & Landed Cost: India 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

Customs duty for Surgical Masks is 10.5% of the CIF value in AED. VAT is 20% of the sum of CIF and duty. Total landed cost = CIF + 10.5% duty + 20% VAT.

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 6307.90 classifies Surgical Masks and other made-up textile articles. This code applies to imports from India to UAE.

Why Misclassification Carries Risk in UAE

Federal Customs Authority enforces duty reassessment and fines for misclassification. Accurate HS code classification is critical.

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

Step 1: Verify Your HS Code & Product Description

Use the UAE tariff lookup tool to verify HS 6307.90 and ensure binding tariff information is available.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice must include HS code, product description, quantity, unit price, and total value in AED.

Certificate of Origin

A Certificate of Origin is required, preferably in the format of the Comprehensive Economic Partnership Agreement (CEPA) origin certificate.

Packing List & Shipping Documents

A bill of lading or airway bill is required, with specific UAE customs requirements.

Step 3: Calculate Your Landed Cost

Calculate landed cost: CIF Value + 10.5% Customs Duty + 20% VAT/GST = Total Landed Cost in AED.

Step 4: Submit to UAE Customs Authority

Submit your declaration through the Federal Customs Authority's system and comply with the Emirates Conformity Assessment Scheme (ECAS) for Surgical Masks.

Step 5: Pay Duties & Clear Goods

Pay duties via accepted payment methods and clear goods within the typical clearance timeline.

How to Legally Reduce Duty on Surgical Masks Imports into UAE

Applicable Free Trade Agreements in 2026

The Comprehensive Economic Partnership Agreement (CEPA) provides reduced or eliminated tariffs on Surgical Masks under specific conditions.

Duty Deferral Options: Bonded Warehouses & FTZs

Utilize UAE Free Zones for duty deferral, where duties are only paid when goods are released into the UAE market.

Preferential Tariff Programs

No preferential tariff programs currently apply to Surgical Masks from India.

UAE Customs Compliance Rules for Surgical Masks

Federal Customs Authority Requirements for Surgical Masks

Federal Customs Authority requires SASO certification and ISO 13485 for Surgical Masks imports.

De Minimis Threshold

The de minimis threshold is 0 AED, meaning all imports are subject to duties and taxes.

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

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

The duty rate is 10.5% of the CIF value in AED. VAT is an additional 20% of the sum of CIF and duty.

What documents are required for importing Surgical Masks?

A commercial invoice, Certificate of Origin, and packing list are required. SASO certification and ISO 13485 are also necessary.

Is my import eligible for FTA benefits under CEPA?

Check if your Surgical Masks meet the CEPA origin criteria to qualify for reduced or eliminated tariffs.

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

Federal Customs Authority enforces duty reassessment and fines for non-compliance, including misclassification and incorrect documentation.

What is the typical clearance timeline for Surgical Masks imports?

Clearance time varies, but typically ranges from a few days to a week, depending on the complexity of the shipment and compliance with regulations.

Can I import Surgical Masks with a special permit or license in UAE?

Yes, Surgical Masks may require a special permit or license from the Ministry of Health and Prevention in addition to customs clearance.

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