The UAE Government bans the entry of certain goods and restricts some others. Banned/prohibited goods are those whose import and export is banned under the Common Customs Law of the GCC States (PDF, 567 KB), or any other law or regulation applicable in the UAE.

Restricted goods are goods whose import and export is restricted under the same law above and applicable regulations, and they need prior approval from the authorities concerned prior to import or export.

Banned items include, but are not limited to:

• controlled/recreational drugs and narcotic substances
• pirated content
• counterfeit currency
• items used in black magic, witchcraft or sorcery
• publications and artwork that contradict or challenge Islamic teachings and values
• gambling tools and machines.

Restricted items

The following list outlines restricted goods along with their respective controlling authorities:

Find more information on banned and restricted commodities:

• Commodities Guide (restricted and prohibited goods) – General Administration Customs- Abu Dhabi
• Prohibited and restricted goods – Dubai Customs
• Banned and restricted goods - Sharjah Customs
• What you may not bring into the UAE - Abu Dhabi International Airport
• What you may not bring into the UAE - Dubai International Airport.

Forms of smuggling and penalties

Forms of smuggling include:

• failing to report to the first customs department with items when entering the UAE
• not disclosing any commercially-oriented items in their possession
• taking items out from the customs department without declaring them
• presenting forged documents or using false indicators to avoid paying customs duties or bypass regulations on banned or restricted goods
• transporting or possessing banned or restricted items without providing legitimate import evidence
• concealing items.

The penalty for smuggling can result in fines and or imprisonment and the confiscation of smuggled items and tools.

Commercial goods

The UAE levies import and export duties on commercial goods.