The rate of customs duty is 5 per cent of the value of goods plus Cost Freight Insurance. It is 50 per cent on alcohol and 100 per cent on cigarettes. Refer to:

• The Unified Customs Tariff for GCC States 2022 – ICP
• The General Administration of Customs, Abu Dhabi
• Dubai Customs
• Customs tariff - Sharjah Customs
• Low Customs Tariffs - Ministry of Economy.