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GOODS ACROSS BORDERS

AE / ARE

United Arab Emiratesالإمارات العربية المتحدة

VERIFIED · 2026-04-25
CODEAE
ISO3ARE
REGIONMIDDLE EAST
VAT5%
DE MINIMISUS$272
CASH THRESHOLDUS$11000

Customs authority

Federal Customs Authority (FCA)Official site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol4L
Cigarettes400
Personal goods valueUS$680
Arriving non-Muslim passengers (18+): 4L alcohol (wine or spirits) or 24 cans of beer (355ml each), 400 cigarettes or 50 cigars or 500g tobacco. General goods for personal use: AED 3,000 (~$817 USD) duty-free; gifts under AED 1,000 (approx. $272) are also duty-free. Alcohol cannot be brought into UAE by Muslim passengers. Duty-free shop purchases count against the allowance.

De minimis import threshold

USD EQUIVALENT

US$272

LOCAL CURRENCY

AED 1,000

AS OF

2019-01-01

Gifts and personal goods shipped to the UAE with a customs value at or below AED 1,000 may be exempt from customs duty (5%). VAT (5%) applies to imports generally — registered businesses account for import VAT on their VAT returns. Non-registered individuals pay VAT at point of importation.

Cash declaration

THRESHOLD (USD)

US$11000

LOCAL AMOUNT

AED

Restricted categories

  • RESTRICTEDAlcohol (only non-Muslim adults in licensed areas; strict regulations in conservative emirates like Sharjah where it is banned)
  • RESTRICTEDPork products (available at licensed outlets but restricted in general market)
  • RESTRICTEDPrescription and controlled medications (Ministry of Health permit required; quantities limited)
  • RESTRICTEDFirearms and weapons (Ministry of Interior permit required)
  • RESTRICTEDGambling devices
  • RESTRICTEDCertain publications and media
  • RESTRICTEDVoIP and encrypted communication devices

Prohibited categories

  • PROHIBITEDNarcotics and psychotropic substances (extremely strict enforcement; trace amounts can lead to imprisonment)
  • PROHIBITEDPork products in some emirates
  • PROHIBITEDMaterial offensive to Islam
  • PROHIBITEDGambling equipment
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDEndangered wildlife products
  • PROHIBITEDSome dietary supplements containing controlled substances

Special notes

  • Dubai, Abu Dhabi, and other emirates have varying rules — Sharjah bans alcohol entirely.
  • UAE has strict drug laws — even prescription medications found at trace levels in blood can result in prosecution.
  • The GCC Unified Customs Law governs customs across all GCC countries.
  • VAT was introduced in 2018 at 5%.
  • Free zones (Jebel Ali, Dubai Airport Free Zone, etc.) have special import/re-export rules.
  • CITES permits required for endangered species products.
  • E-Commerce imports are growing rapidly; Federal Customs Authority oversees compliance.

Import documentation

  • Customs Import Declaration (via Dubai Trade / Abu Dhabi Customs portal)
  • Commercial Invoice
  • Packing List
  • Airway Bill or Bill of Lading
  • Certificate of Origin (for GCC preferential rates or FTA preference)
  • Health Certificate (for food products)
  • Ministry of Health permit (for medicines)
  • CITES permit (for protected species)

Posting restrictions

Emirates Post and courier companies (Aramex, DHL) handle international postal imports. Customs duty (5%) and VAT (5%) apply to goods above AED 1,000. Prohibited items cannot be imported by any means.

Top documented rules

10 of 54

Related trade routes & FTAs

Active Free Trade Agreements

Airports

  • DXBDubai International Airport

    All arriving passengers pass Dubai Customs inspection at Terminals 1, 2 and 3. Smart Tunnel biometric clearance supported for eligible nationalities.

  • AUHAbu Dhabi International Airport

Land borders

  • Saudi ArabiaGhuwaifat / Sila land border; GCC privileges.

Leaving United Arab Emirates

UAE participates in the GCC Common Customs Law. Strategic-goods exports regulated by the Executive Office for Control & Non-Proliferation. Cash AED 60,000+ declared on departure.

PROHIBITED EXPORT

  • exports-to-sanctioned-jurisdictions

RESTRICTED EXPORT

  • controlled-dual-use
  • cultural-property
  • wildlife-cites

Pre-arrival apps

  • ICP Smart Services (pre-arrival registration)

    Visa-required travelers and residence-permit holders

    Official site
  • Dubai Customs e-Declaration

    Travelers exceeding AED 3,000 personal-effects allowance

    Official site

Regulatory timeline

  • UAE Federal Tax Authority launches Corporate Tax (9%); commercial-import VAT (5%) and customs duty (5%) unchanged. tax.gov.ae
  • Vape product law clarified: nicotine-bearing devices remain illegal for personal import, prosecution active in 2024-2025. dubaicustoms.gov.ae

Known scams

  • Fake Dubai Customs 'duty owed' SMS / WhatsApp messages. Dubai Customs directs all payment to the e-Declaration portal; no payment by SMS link. dubaicustoms.gov.ae

DECLARATION FORM LANGUAGES

ar, en

Top item rules for United Arab Emirates

Source: rules indexed for United Arab Emirates. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into United Arab Emirates duty-free?

Travellers arriving in United Arab Emirates may bring 4 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Arriving non-Muslim passengers (18+): 4L alcohol (wine or spirits) or 24 cans of beer (355ml each), 400 cigarettes or 50 cigars or 500g tobacco. General goods for personal use: AED 3,000 (~$817 USD) duty-free; gifts under AED 1,000 (approx. $272) are also duty-free. Alcohol cannot be brought into UAE by Muslim passengers. Duty-free shop purchases count against the allowance.

How many cigarettes can I bring into United Arab Emirates?

400 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering United Arab Emirates?

Yes. Cash and equivalent bearer instruments above USD 11000 (AED) must be declared on arrival.

What is United Arab Emirates's de minimis import threshold?

AED 1,000 (~USD 272). Gifts and personal goods shipped to the UAE with a customs value at or below AED 1,000 may be exempt from customs duty (5%). VAT (5%) applies to imports generally — registered businesses account for import VAT on their VAT returns. Non-registered individuals pay VAT at point of importation.

Is VAT or GST charged on imports into United Arab Emirates?

Yes — the standard rate is 5%. It generally applies to commercial imports and to e-commerce parcels above the de minimis threshold.

Can I bring prescription medication into United Arab Emirates?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Federal Customs Authority (FCA) for your specific medicine.

Can I send gifts by post to United Arab Emirates?

Gifts are accepted by post but are still subject to United Arab Emirates's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

What documents do I need to import commercially into United Arab Emirates?

A customs declaration filed with Federal Customs Authority (FCA), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at United Arab Emirates's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in United Arab Emirates?

Narcotics and psychotropic substances (extremely strict enforcement; trace amounts can lead to imprisonment); Pork products in some emirates; Material offensive to Islam. See the full prohibited list on this page.

What items are restricted into United Arab Emirates?

Alcohol (only non-Muslim adults in licensed areas; strict regulations in conservative emirates like Sharjah where it is banned); Pork products (available at licensed outlets but restricted in general market); Prescription and controlled medications (Ministry of Health permit required; quantities limited). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in United Arab Emirates?

Use the red channel at the airport. Most ports of entry into United Arab Emirates accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into United Arab Emirates?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Federal Customs Authority (FCA)'s agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into United Arab Emirates?

Vape rules are changing fast worldwide; United Arab Emirates may have specific restrictions, age limits, or outright bans. Verify on the current Federal Customs Authority (FCA) guidance before travel — bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into United Arab Emirates?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact United Arab Emirates's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over United Arab Emirates's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter United Arab Emirates.

How long does customs clearance take in United Arab Emirates?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by United Arab Emirates customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact Federal Customs Authority (FCA) via the contact route on their official site.

What are common customs scams to watch for in United Arab Emirates?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against Federal Customs Authority (FCA) before acting on any answer. Customs rules change frequently.

More for United Arab Emirates

Top inbound origins

Countries whose travelers most often arrive at United Arab Emirates.

VERIFIED · 2026-04-25
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog