03.09.2026 Regulation #EAEU #Import #Duties #Trade agreements
EEC sets duty rates for EAEU-UAE partnership deal, effective October 6
The Board of the Eurasian Economic Commission adopted Decision No. 113 on August 25, 2026, approving a list of goods and the import duty rates that apply to UAE-origin products entering the EAEU under the Economic Partnership Agreement between the EAEU and the UAE signed June 27, 2025 (alta.ru overview, full text). The decision was officially published on August 28, 2026 (docs.eaeunion.org).
How the rates will apply
The default rule is straightforward: UAE-origin goods not included in the list enter the EAEU duty-free, at 0% of customs value. For items that are on the list, the specified rates apply — unless the EAEU's Common Customs Tariff (CCT) rate for the same product is lower, in which case importers may use the lower CCT rate instead (alta.ru).
A separate provision covers precious metals — refined silver, gold and platinum in bullion form (HS codes 7106, 7108, 7110, specifically subheadings 7106 91 000 1/9, 7108 12 000 1/9 and 7110 11 000 1/9). The zero rate for these applies only if the importer holds "a special document issued by an authorized body of an EAEU member state" confirming an obligation to subsequently process the imported metal (alta.ru). Without that document, the higher rates set out in the list apply instead.
The annex to the decision also sets a schedule of gradual duty reductions for a number of items — including beef, mutton, poultry and offal — phasing down to a zero rate by 2033 (alta.ru).
Who is affected and the practical impact
The change affects traders importing UAE-origin goods under the partnership agreement's preferential regime. Companies sourcing from Emirati suppliers should check their HS codes against the approved list to determine which rate applies — the default zero rate, the list's preferential rate, or the lower CCT rate where relevant. Importers of the listed precious metals will additionally need to obtain the processing-obligation document from an authorized body in advance: without it, customs will apply the higher listed rate rather than zero. For meat products covered by the phase-down schedule, declarants will need to track the applicable rate annually, since it changes on a set trajectory through 2033.
Until October 6, the standard CCT regime still applies
The decision takes effect "on the date the Agreement enters into force, but not earlier than 30 calendar days after official publication" (alta.ru). Since the agreement's entry into force falls later than the minimum 30-day publication window, the effective date for the new rates has been set at October 6, 2026 (docs.eaeunion.org). Until then, standard EAEU CCT duty rates continue to apply to UAE-origin imports.
Primary sources
- Утверждён перечень товаров и ставки пошлин по соглашению ЕАЭС–ОАЭ (обзор alta.ru)
- Решение Коллегии ЕЭК от 25.08.2026 № 113
- Решение Коллегии ЕЭК № 113 от 25.08.2026 на правовом портале ЕАЭС
Mentioned codes
This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.