GCC Common Customs Tariff · HS code · HS 5904.10
5904.10.00.00.00: Linoleum, whether or not cut to shape.
✓ 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
5904.10 Linoleum, whether or not cut to shape: linoleum
UK Free Third-country duty 1 tariff line 
EU 5.3% Third-country duty 1 tariff line 
Türkiye 5.3% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada 7% General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 12.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Legal notes
HS code 5904.10.00.00.00 is a line of the GCC Common Customs Tariff under HS subheading 5904.10 (linoleum, whether or not cut to shape: linoleum).
The customs duty is 5%, and quantities are declared in Square Meters.
For the same subheading, the UK duty is free, the EU duty is 5.3%, the Türkiye duty is 5.3%, the US duty is free, the Canada duty is 7%, the Mexico duty is 25%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 10%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 12.5% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 5904.10 worth US$1m in 2024.
Questions and answers
What is the GCC import duty for HS code 5904.10.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Square Meters. 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.
Typical products
Everyday names, not part of the legal text.