Article (4)
This Law shall be published in the Official Gazette and shall be effective as of the date of
publishing thereof.
Zayed Bin Sultan Al Nahyan
President of the United Arab Emirates
Issued in the Presidency Palace of Dubai
on Shawal 21st, 1423
Corresponding to December 25th, 2002
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Federal Law Concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries 3
List of the Exempted Commodities
Group Product Description
Livestock
07 010200000 Livestock (cows)
07 010400000 Livestock (sheep and
goat)
07 01050000 Domestic livestock
(Cokes and hens, duck,
geese, turkeys, .. )
07 01060010 Livestock used basically
for human consumption.
Edible meats, entrails
and parts
07 02010000 Fresh and frozen cows
meat
07 02021000 Fresh or frozen full or
half lamb carcasses
07 02042000 Fresh or frozen Veal
meat
07 02045011 Fresh or frozen goat
meat
07 02081010 Fresh or frozen edible
meats, entrails and parts
Fishes, crustaceans,
mollusks and other
marine invertebrates.
07 03010000 Live fishes
07 03020000 Fresh or frozen fishes
except for fish slices and
other fish meats
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Federal Law Concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries 4
mentioned in Clause 3-4
Vegetables, plants, roots
and tubers
07 07010000 Fresh or frozen sweet
potatoes
07 070200000 Fresh or frozen tomatoes
07 07030000 Fresh or frozen onions,
shallots, garlic, leeks,
alliaceous vegetables
07 07040000 Fresh or frozen cabbage,
cauliflower and similar
edible brassicas.
07 07050000 Fresh or frozen lettuce
((Lactuca sativa) and
endive (Cichorium)
07 07060000 Fresh or frozen carrots,
turnips, salad beetroot,
salsify, celeriac, radishes
and similar edible roots
07 07070000 Cucumbers and
gherkins, fresh or frozen
07 07080000 Leguminous vegetables,
shelled or unshelled,
fresh or frozen
07 07090000 Other vegetables, fresh
or frozen
Edible fruit and nuts;
peel of citrus fruit or
melons
07 08030000 Bananas, including
plantains, fresh or dried.
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07 08040000 Dates, figs, pineapples,
avocedos, guevas,
mangoes and
mangosteens, fresh or
dried.
07 08050000 Citrus fruit, fresh or
dried.
07 08060000 Grapes, fresh or dried.
07 08070000 Melons (including
watermelons) and
papaws (papayas), fresh.
07 08080000 Apples, pears and
quinces, fresh.
07 08090000 Apricots, cherries,
peaches (including
nectarines), plums and
sloes, fresh.
07 08100000 Other fresh fruits
Coffee, tea, mate and
spices
07 09010000 Coffee, whether or not
roasted or decaffeinated;
coffee husks and skins;
coffee substitutes
containing coffee in any
proportion.
07 09083000 Cardamoms
Cereals
07 10010000 Wheat and meslin.
07 10030000 Barley.
07 10040000 Oats.
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Federal Law Concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries 6
07 10050000 Maize (corn).
07 10060000 Rice
07 10080000 Buckwheat, millet and
canary seed; other
cereals.
Products of the milling
industry; malt; starches;
inulin; wheat gluten
07 11010000 Wheat or meslin flour.
07 11020000 Cereal flours other than
of wheat or meslin.
07 11030000 Cereal groats, meal and
pellets.
Oil seeds and oleaginous
fruits; miscellaneous
grains, seeds and fruit;
industrial or medicinal
plants; straw and fodder
07 12090000 Seeds, fruit and spores,
of a kind used for
sowing.
Sugars and sugar
confectionery
07 17010000 Cane or beet sugar and
chemically pure sucrose,
in solid form.
Preparations of cereals,
flour, starch or milk;
pastrycooks' products
07 19011010 Infants food based on
milk or malted milk
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Federal Law Concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries 7
prepared as substitutes
of mother milk,
containing less than 5%
by weight of cocoa
Miscellaneous edible
preparations
07 21069070 Sweets, gume and the
like (for diabetics, in
particular) containing
synthetic sweetening
agents ( e.g., sorbitol)
instead of sugar
Residues and waste
from the food industries;
prepared animal fodder
07 23040000 Oil-cake and other solid
residues, whether or not
ground or in the form of
pellets, resulting from
the extraction of
ground-nut oil.
Printed books,
newspapers, pictures
and other products of
the printing industry;
manuscripts, typescripts
and plans
07 49010000 Printed books,
brochures, Ieallets and
similar printed
matter,whether or not in
single sheets.
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Federal Law Concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries 8
07 49020000 Newspapers, journals
and periodicals, whether
or not illustrated or
containing advertising
material.
Natural or cultured
pearls, precious or semi-
precious stones,
precious metals, metals
clad with precious
metal,and articles
thereof; imitation
jewellery; coin
07 71060000 Gold (including gold
plated with platinum)
unwrought or in semi-
manufactured forms, or
in powder form.
07 71080000 Platinum, unwrought or
in semi-manufactursd
forms, or in powder
form.
07 71100000 Coin
Nuclear reactors, boilers,
machinery and
mechanical appliances;
parts thereof
07 84212910 Filters for blood
purifying
Vehicles Other Than
Railway or Tramway
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Federal Law Concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries 9
Rolling-Stock, and Parts
and
Accessories
07 87130000 Carriages for disabled
persons, whether or not
motorised or otherwise
mechanically propelled.
07 87142000 Parts and accessories of
Carriages for disabled
persons
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