GCC Common Customs Tariff · HS code · HS 3403.99
3403.99.00.00.00: Other lubricants (no petroleum oil): Lubricating preparations not containing petroleum oils or oils obtained from bituminous minerals, n.e.s.
Other lubricants (no petroleum oil)
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3403.99 Lubricating preparations: other, other
UK 4% Third-country duty 1 tariff line 
EU 4.6% Third-country duty 1 tariff line 
Türkiye 4.6% Third-country duty 1 tariff line 
USA 6.5% General (MFN) 1 tariff line 
Canada Free – 6.5% General (MFN) 3 tariff lines · average 4.3% 
Mexico 6% General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 6 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 10 tariff lines · average 4% 
Japan 3.1% General (MFN) 1 tariff line 
Taiwan 3.5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 6% General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N357207 U.S. CBP
The tariff classification of industrial lubricating grease from Sweden.
- N318582 U.S. CBP
The tariff classification and country of origin of Polyacrylamide Type A and Polyacrylamide Type B from Canada; Applicability of USMCA
- N305757 U.S. CBP
The tariff classification of “Concrete Pumping Lubricant” from China
- N305717 U.S. CBP
The tariff classification of “Nanoflex Dura” from Germany
- 600010486 HMRC
Dytek G is a water based thixotropic semi-colloidal suspension of high purity micronized graphite. Dytek G produces a high lubricating die coating for the manufacture of Aluminium Gravity, and Low-Pressure Die Castings. The coating is designed to be used directly as a lubricant for release of…
- 600011462 HMRC
Product is a low viscosity anti sliding (lubricant) agent for use in wood working machines/environment. Also helps to prevent wood soiling (dirt adhesion). Product is a yellowish to greenish liquid. Product is put up in 1 & 5 litre containers. Usage:- apply a few drops of the lubricant product to…
- 600009227 HMRC
Silicone based releasing agent. Designed for moulding equipment, plastic injection, blow moulding, polythene extrusion and many other applications that require a friction and heat resistant lubricant to enable a wide range of plastic moulded goods, such as food trays serving dishes dental moulds…
8 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517);
(b) separate chemically defined compounds; or
(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.
3. For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) reduce the surface tension of water to 4,5 × 10–2 N/m (45 dyn/cm) or less.
4. In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
(a) chemically produced organic products of a waxy character, whether or not water-soluble;
(b) products obtained by mixing different waxes;
(c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to:
(a) products of heading 1516, 3402 or 3823, even if having a waxy character;
(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
(d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).
In the GCC Common Customs Tariff, 3403.99.00.00.00 is one of 1 line under subheading 3403.99, lubricating preparations: other, other.
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is 4%, the EU duty is 4.6%, the Türkiye duty is 4.6%, the US duty is 6.5%, the Canada duty is 0%–6.5%, the Mexico duty is 6%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3.1%, the Taiwan duty is 3.5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 10%.
The GCC states imported goods of subheading 3403.99 worth US$158m in 2024; the largest supplier was the United States, and the United Kingdom ranked 4th with US$7m.
Questions and answers
What is the GCC import duty for HS code 3403.99.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 3403.99 as a whole, the largest supplier in 2024 was the United States (US$62m), followed by Germany.