Tariff
As a member of the Arab Gulf Cooperation Council (AGCC) which utilizes a common tariff, the UAE has its own tariffs imposed on imports. So, a harmonised rate of 5% is applied to most imports.
• Cigarettes – 100%; alcohol – 50%; cigars and tobacco, AED200/- per kilogram or 100 % CIF, whichever is higher. All food products are free from duty.
• Exempt categories only include some food products and medicines.
But customs regulations in the United Arab Emirates (UAE) are quite generous. All visitors are allowed to import:
• Up to 2000 cigarettes or 400 cigars or two kilograms of tobacco.
• Two litres of wine or spirits (except in Sharjah, where alcohol is banned).
Import restrictions
Those companies that have the appropriate trade licence are allowed to import their products into the country. Import controls exist for a number of products including alcoholic beverages, pork and pork products, medicinal substances, printed matter such as magazines and videos, photographic material, firearms and fireworks.
Prohibited Imports: 1) goods manufactured in Israel; 2) pornographic literature.
The following items require special permission for the import: alcohol, drugs, firearms, ammunition and explosives, agricultural pesticides, industrial alcohol-denatured, methyl alcohol.
Packing, marking and labelling
Goods should be packed to provide protection against extreme heat and humidity, storage in the open and possible unloading into lighters.
All pharmaceutical imports are required to be carried under temperature-controlled conditions of 25 degrees Centigrade.
It is important for outer containers to bear the consignee's mark and the port mark as most wharf labourers cannot read English.
The following information in English or Arabic should be present on labels of imported goods/food:
• product and brand
• ingredients, in descending order of proportion
• additives using their 'E' numbers (group names are also accepted)
• the origin of all animal fats
• net contents in metric units
• production and expiry date
• country of origin
• manufacturer's name and address
• special storage and preparation instructions
Special certificates
Sanitary certificates are required for livestock. In Australia this is usually the Australian Quarantine and Inspection Service, Commonwealth Department of Agriculture, Fisheries and Forestry-Australia or the relevant state department of agriculture.
It is important to accompany animal imports with a halal certificate that attests that the slaughter was carried out in accordance with Islamic rites.
All plants and plant products require phytosanitary certification issued by the approved authority in the country of origin.
Documentary requirements: 1) valid and relevant trade license copy; 2) delivery order from the shipping or line agent; 3) original supplier's commercial invoice; 3) certificate of origin; 4) packing list. | 
