WT/TPR/S/262 Trade Policy Review 
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III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. Since its previous Review in 2006, the United Arab Emirates has given high priority to trade 
facilitation.  In this respect, the authorities have streamlined the procedures to prepare documents and 
have reduced the time required to clear customs, mainly by introducing fully electronic clearance 
procedures around the clock, and by allowing the use of electronic signatures (at present only possible at the Dubai Customs).  Also, a risk assessment sy stem has been introduced.  However, despite this 
progress, imports must still be processed by a desi gnated trade agent, who is  subject to nationality 
restrictions.  A trade agent requires a trading li cence, and licences are granted only to UAE nationals 
or to companies that are at least 51% owned by UAE nationals. 
2. The UAE's applies the Gulf Cooperation Co uncil's (GCC) Common External Tariff 
(since 2003).  The tariff structure is relatively si mple, with a low dispersion:  it comprises four 
ad valorem  tariff rates:  zero;  5%, which is the ge neral tariff rate;  and 50% and 100%, which are 
applied on alcohol and tobacco, respectivel y.  Some 97% of all tariff lines are ad valorem ;  duties are 
levied on the c.i.f. value of imports.  Alternate or  specific duties apply to 0.3% of all tariff lines.  
Since the last Review of the UAE, the average ta riff rate has come down somewhat, from 5.1%, to 
4.9%.  The UAE has bound all tariff lines.  Bound rates are in general considerably higher than 
applied rates, ranging from zero to 200%, giving scope  for their reduction.  Some three quarters of 
lines are bound at 15%, three times the general app lied tariff rate.  The UAE does not apply other 
duties and charges on imports. 
3. Import prohibitions apply on some 30 HS tariff lines, and another 244 lines at the HS 8-digit 
level are considered restricted goods.  Restrictions  and prohibitions are mostly applied on safety, 
religious or moral grounds.  No import licensing regi me is in place, and the transaction value of goods 
is generally used for valuation purposes. 
4. In 2005 the UAE issued national legislation to adopt and implement the provisions on anti-
dumping, countervailing, and safeguards measures cont ained in the GCC Treaty.  No anti-dumping or 
countervailing measures were taken dur ing the period under review;  no investigations were initiated.  
The GCC initiated two safeguard investigations in November 2009 regard ing uncoated paper and 
paper board, and steel angles, channels and beams.  However, the investigations were terminated on 
31 May 2010 because injury could not be determined. 
5. The Emirates Standardization and Metrology Au thority (ESMA), established in 2001, is the 
standardization body in the UAE.  The ESMA devel ops and adopts standards, which are prepared by 
its technical committees at the request of the Gove rnment, industry, and consumers.  In general, 
standards are developed according to existing intern ational and regional standards;  however, if no 
international standards are availabl e Dubai develops its own standards.  Drafts are circulated to the 
relevant bodies for comments.  There is no central body  in charge of preparing technical regulations in 
the UAE.  These may be developed by the ESMA, initia lly in the form of a standard and then made 
mandatory, or may be devised directly by a Mini stry;  all technical regulations are approved by 
Cabinet decision for legal implementation.  The ESMA monitors the application of standards and 
technical regulations.  In mid 2011, there were 6, 000 standards, mostly based on GCC standards, in 
the UAE.  It is estimated that, at present, some 65-70%  of the applied standards are in conformity with 
international standards.  During the period under re view, the UAE made over 90 notifications to the 
TBT Committee. United Arab Emirates WT/TPR/S/262 
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6. The Ministry of Environment and Water is r esponsible for sanitary and phytosanitary (SPS) 
issues at the federal level in the UAE.  Additionall y, each emirate has its own responsible agency.  
The UAE has an extensive body of national legislati on to regulate SPS measures;  most of the laws 
based on GCC standards.  All plants and plant prod ucts entering the UAE are subject to quarantine, 
and require a phytosanitary certificate.  Similarly, all animals and animal products are subject to 
quarantine and require a sanitary certificate.  A ll shipments of food ar e inspected to ensure 
compliance with labelling and shelf-life regulations. 
7. In general, the UAE does not apply export taxes,  charges, and levies, with the exception of a 
tax on steel scrap exports.  Exports of dual-use goods  require a licence.  The UAE applies a number of 
programmes to promote exports , including an extensive free-trade-zones (FTZ) programme, 
established in 1980 to attract foreign capital by of fering incentives.  Foreign ownership in firms 
established in FTZs may be up to 100%, and investors are exempt from personal income taxes and 
corporate taxes for 15 years, renewable for an additional 15 years.  Goods may be imported into an FTZ duty free.  Companies located in FTZs are exem pted from agency/distributorship, sponsorship, 
and national ownership requirements.  There are some 26 FTZ operating in the UAE, with 
investments of US$4 billion.  FTZs produce goods and provide services. 
8. During most of the period under review, the Emirate Industrial Bank (EBI), a majority-
government-owned institution administered by the Mi nistry of Finance provided credits to both new 
and existing companies, mostly private and semi-p rivate, engaged in industrial activities.  To be 
eligible, the project was required to have a minimu m of 51% UAE or GCC equ ity participation and be 
located in the UAE.  The loan financed up to 70% of the project's total cost at a preferential interest 
rate.  In October 2011, the EIB was restructured a nd converted into the Emirates Development Bank;  
its scope and policies were still to be defined at the time of the Secr etariat's visit in November 2011. 
9. The UAE economy would benefit from the adopti on of a competition law, given the relative 
concentration of producers/suppliers in some sectors.  A draft UAE competition law including 
restrictive agreements, abuse of a dominant position, and mergers and acquisitions, is under 
consideration by the Ministerial Cabinet. 
10. The UAE is not a party or an observer to the WTO Plurilateral Agreement on Government 
Procurement.  The procurement policy continues to give preference to local companies and suppliers, 
as foreign participation is limite d by nationality requirements.  However, there is a strong reliance on 
foreign companies, particularly for major projects fo r which local expertise is not always available.  
An offset programme is in place for defence contracts.  Given the federal nature of the UAE, the 
majority of procurement (by value) is at emirate level. 
11. Domestic laws relating to intellectual property rights protection are supplemented with laws 
issued by the GCC.  In recent years, the UAE has implemented programmes to increase awareness of 
intellectual property protection.  The goal is to establish an environment that promotes innovation, 
and to attract investment in intellectual-propert y-related areas in the UAE.  All main intellectual 
property laws provide measures to prevent viol ation of intellectual property rights, including 
preventive seizure, confiscation, removal or dest ruction of products and equipment, as well as 
elimination of the effects of the illegal acts, and compensation, and imprisonment in certain instances. 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures 
12. Importers and exporters require a trading licen ce to operate in the UAE.  Trading licences are 
granted to UAE nationals and to companies that ar e at least 51% owned by UAE nationals.  Licences WT/TPR/S/262 Trade Policy Review 
Page 30 
  
specify the commodities that may be imported and the region;  they may be emirate specific.  
Importers intending to supply the free-trade z ones are exempt from the licensing requirement.1  
Imported goods must be distributed by a trade agen cy.  Ownership of these ag encies is restricted to 
UAE nationals or domestic companies fully owne d by UAE nationals.  In addition, only UAE 
nationals or judicial persons fully owned by UAE nationals may act as trade agents (see also 
Chapter II(6)).2  Trade agents are entitled to an exclusive territory encompassing at least one Emirate 
for the specified products (Article 5(1) of the Commercial Agencies Federal Law). 
13. Trade (also called commercial) agencies must be registered in the Registry of Commercial 
Agents.  Applications for registration must be su bmitted to the Ministry of Economy and are subject 
to a fee.  The relationship between the agent and impor ter must also be registered (currently with the 
UAE Ministry of Economy).  Termination or refusal to renew a contract with a trade agency is not 
permitted unless the importer can present to the Commercial Agencies Committee and/or court (as 
applicable) "a material reason justifyi ng its termination or non-renewal".3  Termination of the contract 
is then decided by the Committee or the Court, as applicable.  The limitations on exiting the market or 
changing agents may act as a deterrent for forei gn companies and individuals to undertake foreign 
trade operations. 
14. Despite these remaining obstacles to trade, since the previous Review of the UAE, trade 
facilitation has been a high priority in the UAE, wh ich has undertaken a number of steps in this 
direction.4  For example, it has streamlined the proce dures to prepare documents and reduced the time 
required to import (export) with the launch of new cl earance systems used at lo cal Customs;  the main 
ones were launched by Abu Dhabi Customs and Dubai Customs.  Dubai's new customs system, 
Mirsal 2, allows clients to complete clearance pr ocedures electronically around the clock, and allows 
the use of electronic signatures.  The system also  features a Risk Assessme nt Engine linking Dubai 
Customs with local, regional, and in ternational organizations to help ensure the global trading process' 
security.  In general terms, the UAE gives high prior ity to trade facilitation, due to the importance of 
re-exports and to its position as a global hub.  
15. Customs are authorized to release imported items other than through the designated trade 
agent, unless permission is granted by the Ministry ((Article 23) of the Trade Agencies Federal Law).  
The right of trade agents to excl usive distribution (including area of distribution), and the impediment 
to terminating a contract with an agent act as a ba rrier to trade at the border and between the emirates, 
as goods cannot be moved freely from one emirate to another unless the agent has the right to do so.  
This seems to be in contradiction with the aim of free movement of goods within the GCC and the 
single entry principle. 
16. Imports entering the UAE require a customs de claration that must be submitted to the 
appropriate customs authorities when goods enter the country.  The import declaration must be accompanied by:  a bill of lading in its original copy
5;  an original commercial invoice (legalized);  a 
packing list;  a certificate of origin legalized by  a UAE Consulate;  a sanitary or phytosanitary 
                                                      
1 Dun and Bradstreet (2006). 
2 The Trade Agencies Federal Law (Federal Law No. 18 of 1981) has been amended by:  Federal Law 
No. 14 of 26 December 1988;  Federal Law No. 13 (To am end certain provisions of the Federal Law No. 18 of 
1981 Apropos the Regulations of Commercial Agencies) of 3 June 2006;  and by Federal Law No. 2 of 2010. 
3 Federal Law No. 2 of 2010.  This law amended Federal Law No. 18 of 1981, which is the law 
regulating commercial agencies in the UAE. 
4 World Bank and the International Finance Corporation (2010). 
5 The bill of lading must include the following information:  port of shipment, country or origin, name 
of consignee or notifying party and address, all container marks and numbers, a description of the goods, and quantity, weight, and volume. United Arab Emirates WT/TPR/S/262 
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certificate as required;  and for restricted imports a permit and a letter of exemption from the 
competent authority.  Imported meat and poultry products require a health certificate from the country of origin and a halal slaughter certificate issued by an approved Islamic Centre in the country of 
origin.
6  Each customs office (in each emirate)  has its own electronic clearance system. 
17. The authorities indicated in the course of this Review, that the UAE is working on applying a 
single window for import procedures (and for exports). 
18. Consular fees of US$15 per document are charged to legalize certificates of origin, 
commercial invoices, packing lists, original bills of lading, airway bills, etc.  An additional fee of 
US$15 is charged for legalization of each additional copy. 
19. The inspection of goods and other customs pro cedures are conducted at all customs offices, 
generally based on the results of risk assessment  (see below) or for goods subject to an import 
licensing requirement, sanitary or phytosanitary cer tificate, or any other restriction.  However, 
Customs has the authority to inspect any inbound cargo  at any time in any place, to confirm that it has 
been correctly declared, that it is eligible for entry, and to determin e the value.  Customs inspections 
are generally made at the receiving port before the goods are delivered to the consignee.  If the 
consignee wishes to unpack the container in his ow n warehouse, Customs will seal the container and 
make the inspection at the warehouse, upon request.  In spections done within a port are free of charge;  
however, those made elsewhere incur a fee. 
20. In accordance with the Customs Law, th e Administration may use Electronic Data 
Interchange (EDI) system in customs clearance.7  The customs clearance systems were upgraded at 
the Abu Dhabi and Dubai's Customs to enable busin ess partners to submit customs declarations online 
from the client’s own system for processing and e-payment. 
21. The UAE uses a risk-management system for inspection at Customs, rather than 100% 
inspection.  It uses the Authorized Economic Operators (AEO) concept, which facilitates customs clearance, with the aim of unifying the database fede rally.  However, the authorities indicated that the 
AEO system is used only by Abu Dhabi and Dubai in mid 2011.  The Federal Customs Authority is 
developing a Federal Risk Analysis Mechanism to ex change risk indicators at the federal and local 
level. 
22. The UAE has signed customs cooperation agreemen ts with several trad ing partners;  those 
with Algeria and Pakistan have been ratified.
8  In addition, as a signatory of the Kyoto Convention (in 
April 2011), the UAE is working with the GCC memb ers and secretariat to review the GCC Common 
Customs Law, including the procedures outlined in the Convention.9  The UAE signed the Istanbul 
Convention in 2010 and started implementing it in April 2011.  The authorities indicated that, as of June 2011, a unified trader code (U TC) is applied across the UAE.  Prev iously, traders had to register 
separately in each emirate.  The introduction of the UTC allows traders (importers or exporters) to 
operate throughout the UAE.  The authorities indicated  that the UTC may be obtained online, and is 
used as a means of assuring that info rmation in made readily available to the trader.  The authorities 
consider that the use of the UTC facilitates risk  management, and constitutes an important step 
towards the adoption of a single window system. 
                                                      
6 Dun and Bradstreet (2006). 
7 Common Customs Law. 
8 Information provided by the UAE authorities. 
9 Cabinet Decree No. 33 of 2011. WT/TPR/S/262 Trade Policy Review 
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23. There is no advance ruling system in place.  In  the context of this Review the authorities 
indicated that implementation of an advance ruling system would require further assistance due to the complications posed by the UAE's particular federal system. 
24. The UAE applies four import regimes:  transit,  temporary admission, warehousing, and goods 
imported into the free-trade zones.  Customs duties do not need to be paid on goods in transit but a 
deposit or bank guarantee is required, equal to the customs duties that would be payable upon import 
plus some nominal charges.
10  The deposit is refundable in full while the charges are not.  Goods in 
transit must be transported through specified routes, which are set by a resolution of the Minister or the competent authority.
11  The Customs Administration prohibits the transit of goods for which 
importation into the UAE is restricted or prohibited.  The transit of goods infringing intellectual 
property rights through the UAE is also prohibited.12 
25. Certain goods may be imported temporarily with  approval from Customs, provided they are 
re-exported within six months, with the excepti on of capital goods, which may remain up to three 
years, upon payment of a deposit in lieu of duty or  a bank guarantee (Table III.1).  The deposit or 
guarantee is refundable on proof of export.  The materials and articles that enter under temporary 
admission may not be used, allocated or disposed of for purposes and objectives other than those for 
which they were imported as stated in the declaration submitted.13  Customs is allowed to inspect the 
use of goods that enter the UAE temporarily.  There is a fee for the on-site inspection.14  Goods 
remaining in the UAE over six months are liable for duty payment. 
Table III.1 
Goods that may be imported under temporary admission, 2011  
Goods that may be imported under temporary admission  
Heavy machinery and equipment for completion of projects or fo r conducting the experiments and te sts relating to such projects  
Foreign goods imported for completion of processing. 
Items temporarily imported for playgrounds, theatres, exhibitions, and like events 
Machinery and equipment imported into the country for repair 
Containers and packing imported for refilling 
Animals admitted for grazing 
Commercial samples for exhibition 
 
Source : Article 90 of the Common Customs Law. 
26. Warehouses may be established by  a resolution of the Minister in charge of Customs or the 
competent authority inside or outside the Cust oms Office.  Goods may be deposited with the 
warehouses without payment of customs duties and taxes for storage. 
27. At the time of clearance, even if exempted from customs taxes and duties, a detailed customs 
declaration, conforming to the requirements of th e GCC member states, must be submitted to the 
Customs Office, containing all the information that  would enable the levying of customs taxes and 
duties.15 
                                                      
10 Charges include:  AED 30 for a customs transpor tation card;  AED 10 if the customs transportation 
card needs to be amended;  AED 50 for the transit decl aration;  and AED 20 for a temporary admission plate for 
vehicles (Decrees No. 45 of 2009 and No. 1 of 2011). 
11 Common Customs Law. 
12 Common Customs Law. 
13 Common Customs Law. 
14 Article 92 of the Common Customs Law. 
15 Common Customs Law. United Arab Emirates WT/TPR/S/262 
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28. When goods are to be inspected, the designate d customs officer must examine the goods 
wholly or partially after registering the customs d eclarations at the Customs Office (Article 53);  in 
certain cases, when goods require special handli ng, examinations may be  conducted outside the 
Customs Office.  Examinations are conducted in the presence of the owner of the goods or his 
representative.  However, if a customs officer  suspects the presence of prohibited or illegal 
merchandise, packages may be op ened for inspection in the absence of the owner or his 
representative, and the customs officer may insp ect and analyse the goods prior to notifying the 
owner.  If goods prove through inspection or analysis  to be harmful or do not conform to the approved 
specifications, the Director General of Customs ma y order their destruction (or re-export) at the 
expense and in presence of their owners or their representatives. 
29. Prior authorization from the appropriate govern ment body is required to import specific 
goods, including weapons and ammun ition, all alcoholic beverages, pork products, tobacco products, 
publications, visual and audio tapes, telecommunica tion equipment, all foodstuffs, animals and their 
products, animal feeds, additives, living bees and b ee queens, fireworks and explosives.  Other goods 
are regulated or require registration, as is the case for pharmaceuticals. 
30. Some restrictions apply with respect to th e transport and unloading of goods.  Vessels 
irrespective of their load capacity, are prohibited from anchoring at any harbour other than those designated for receiving them.  Vessels loaded w ith prohibited or restricted goods, of a loading 
capacity of less than 200 marine tons may not ente r or be involved in shipping activities within the 
marine customs zone, except in emergency situatio ns.  This restriction excludes vessels transporting 
goods within the UAE's various ports for which custom s procedures have been finalized at the port of 
entry. 
(ii) Customs valuation and rules of origin 
(a) Customs valuation 
31. Imported goods are valued on the basis the tran saction value.  If the transaction value of the 
imported good cannot be determined the transaction value of a similar or identical good is used.  If 
neither of these values can be determined, the valua tion methods used are:  the deductive value, the 
computed value or the flexible method.  The impor ter may request application of the computed value 
method before the deductive value method.
16  This request must be made at the time of submitting the 
Customs Declaration.17 
32. Customs duties are levied based on the transaction value declared in the customs declaration.  
If, following the physical inspection, a discrepancy is found between the value of the goods and what 
is stated in the customs declaration, customs ta xes and duties will be levied on the basis of this 
finding.  In this case, Customs has the right to levy a fine. 
33. Imported goods are subject to the duties appli cable on the date of registering the customs 
declaration with the Customs Office.  Goods take n from the free zones and duty-free shops into the 
local markets are subject to the cust oms tariff effective at that time. 
34. The Valuation Committee is in place to se ttle any disputes between importers and the 
Customs Office about the value of imported goods.  Importers may appeal a customs decision before 
the Valuation Committee within 15 days following regi stration of the customs declaration or from the 
                                                      
16 The United Arab Emirates invoked paragraph 3 of Annex III of the Agreement on Customs 
Valuation (WTO document G/VAL/2/Rev.24, 27 April 2007). 
17 Rules of Implementation of the GCC Common Customs Law. WT/TPR/S/262 Trade Policy Review 
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date of the valuation notice sent by registered ma il.  The importer is informed in writing of the 
decision taken by the Committee.  Importers may also appeal before a judicial court.  The authorities 
indicated that no cases have been taken to court. 
35. Customs may release the goods in dispute, if not  prohibited, after collecting a deposit in an 
amount equivalent to customs duties and taxes dete rmined by the Customs Office.  Samples of the 
goods are maintained temporarily for reference, wh en necessary;  they are returned unless they are 
used during the inspection and analysis purposes. 
(iii) Rules of origin 
36. The UAE does not apply non-preferential rules of or igin.  Preferential rules of origin apply to 
goods produced in the GCC and in PAFTA members (Table III.2).  Under PAFTA and the GCC, the 
certificate of origin must be issued by the producer , and be authenticated by the competent authorities 
in the country of origin.  The authorities indicated that, in mid 2011, new legislation with respect to 
rules of origin was being drafted. 
Table III.2 
UAE's preferential rules of origin, 2011 
Agreement/country Rules 
Goods of GCC origin Wholly obtained 
 Substantial transformation, with at le ast 40% of local value-added, and produced in plants that are at least 51% 
owned by GCC nationals 
PAFTA Value added no less than 40% when th ere is substantial transformation  
 Value added no less than 20% for assembly industries 
 
Source: WTO Secretariat. 
(iv) Tariffs 
(a) Applied tariff 
37. The UAE adopted the Gulf Cooperation Council (GCC) common external tariff (CET) on 
1 January 2003.  The CET is mainly ad valorem  except for duties levied on tobacco.  The CET is a 
five-year tariff.  The current CET is for 2007-20 12.  Tariff changes require approval from the other 
GCC countries. 
38. Under the “single port of entry” principle, customs duties are collected at the first point of 
entry to the GCC states.18  The authorities indicated that the dist ribution of duties is through quarterly 
electronic transfers between GCC countries, through the "Electronic Clearing Customs".  Duties are 
collected at the first point of entry but allocated  to the country where the imported good is finally 
used.  The authorities noted that th e GCC has a special committee to deal with problems that might 
emerge from the redistribution of tariff proceeds.  Complaints are lodged first with the respective national Customs Administration which, in tu rns, transfers the matter to the GCC.  
39. The 2011 applied tariff (HS2007 nomenclature) ha s 7,101 tariff lines at the eight-digit level, 
comprising four ad valorem  tariff rates:  zero;  5%, which is th e general tariff rate;  50%, applied on 
alcoholic beverages;  and 100%, a pplied on tobacco (Chart III.1).  Some 99.7% of all tariff lines are 
ad valorem ;  duties are levied on the c.i.f. value of impor ts.  Alternate or specific duties apply to 0.3% 
of all tariff lines, a slight decrease from 2005 (0.4%) (Table III.3). 
                                                      
18 Gulf Cooperation Council (undated). United Arab Emirates WT/TPR/S/262 
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Table III.3 
Structure of MFN tariffs, 2011 
(%) 
MFN applied 
2005a 2011 Final bounda 
1. Bound tariff lines (% of all tariff lines) 100.0 100.0 100.0 
2. Duty-free tariff lines (% of all tariff lines) 5.9 9.4 2.7 
3. Non- ad valorem  tariffs (% of all tariff lines)b 0.4 0.3 0.0 
4. Non- ad valorem  tariffs with no AVEs (% of all tariff lines)b 0.4 0.3 0.0 
5. Tariff quotas (% of all tariff lines) 0.0 0.0 0.0 
6. Simple average tariff rate 5.1 4.9 14.6 
 Agricultural products (WTO  definition) 6.2 6.3 25.0 
Non-agricultural products (WTO  definition) 4.8 4.6 12.7 
Agriculture, hunting, forestry and fishing (ISIC 1) 3.3 3.2 16.7 
Mining and quarrying (ISIC 2) 5.0 4.9 15.0 
Manufacturing (ISIC 3) 5.2 5.0 14.5 
7. Domestic tariff "spikes" (% of all tariff lines)c 0.5 0.5 0.9 
8. International tariff "peaks" (% of all tariff lines)d 0.5 0.5 0.9 
9. Overall standard deviation of applied rates 5.6 5.7 17.8 
10. "Nuisance" applied rates (% of all tariff lines)e 0.0 0.0 0.2 
 
a Based on WTO (2006). 
b Final bound rates are based on the 2005 tariff schedule in HS02 nomenclature.  Calculations on bound averages are based on 
 7,143 bound tariff lines. c In the 2011 tariff schedule no rates are available for 28 tariff lines, of which 24 tariff lines are denoted as "prohibited".  
d Domestic tariff spikes are defined as those exceeding three ti mes the overall simple average applied rate (indicator 6.). 
e International tariff peaks are defined as those exceeding 15%. f Nuisance rates are those greater than zero, but less than or equal to 2%. 
 
Source: WTO Secretariat calculations, based on data provided by the authorities. 
40. The simple average applied MFN tariff was 4.9% in 2011 (2007/12), slightly lower than in 
2005.  The non-agricultural average tariffs declined, but protection for agriculture (6.3% according to 
the WTO definition) rose and remains higher than  for non-agricultural goods (4.6%) (Table III.4). 
Table III.4 
Summary analysis of MFN tariff, 2011 
 Number of 
lines Average 
(%) Range (%) Standard 
deviation Duty free 
(%) 
Total 7,101 4.9 0-100 5.7 9.4 
HS 01-24 1,198 6.0 0-100 13.6 25.0 
HS 25-97 5,903 4.7 0-5 1.2 6.3 
By WTO category      
WTO agricultural products 1,122 6.3 0-100 14.0 21.6 
   Animals and products thereof 145 3.1 0-5 2.4 37.9 
   Dairy products 33 5.0 5.0 0.0 0.0 
   Fruit, vegetables, and plants 329 3.7 0-5 2.2 26.1 
   Coffee and tea 38 3.7 0-5 2.2 26.3 
   Cereals and preparations 172 3.6 0-5 2.2 27.3 
   Oils seeds, fats, oil and their products 90 4.8 0-5 0.9 3.3 
   Sugars and confectionary 38 3.6 0-5 2.3 28.9 
   Beverages, spirits and tobacco 83 36.5 0-100 39.7 1.2 
   Cotton 5 5.0 5.0 0.0 0.0 
   Other agricultural products, n.e.s. 189 4.5 0-50 3.8 15.3 
Table III.4 (cont'd) WT/TPR/S/262 Trade Policy Review 
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 Number of 
lines Average 
(%) Range (%) Standard 
deviation Duty free 
(%) 
WTO non-agricultural products  5,979 4.6 0-5 1.3 7.1 
   Fish and fishery products 162 3.2 0-5 2.4 35.8 
   Minerals and metals 1,189 4.9 0-5 0.7 2.1 
   Chemicals and photographic supplies 1,249 4.5 0-5 1.5 9.3 
   Wood, pulp, paper, and furniture 428 4.6 0-5 1.4 8.9 
   Textiles 725 5.0 0-5 0.4 0.6 
   Clothing 255 5.0 5.0 0.0 0.0 
   Leather, rubber, footwear, and travel goods 212 5.0 5.0 0.0 0.0 
   Non-electric machinery 636 4.6 0-5 1.3 7.7 
   Electric machinery 307 3.8 0-5 2.1 24.1 
   Transport equipment 233 4.4 0-5 1.6 11.2 
   Non-agricultural products, n.e.s. 549 4.7 0-5 1.3 6.7 
   Petroleum 34 5.0 5.0 0.0 0.0 
By ISIC sectora      
   ISIC 1 - Agriculture, hunting and fishing 430 3.2 0-100 9.7 53.3 
   ISIC 2 - Mining 123 4.9 0-5 0.8 2.4 
   ISIC 3 - Manufacturing 6,547 5.0 0-100 5.4 6.7 
By stage of processing      
   First stage of processing 831 3.9 0-100 7.1 30.4 
   Semi-processed products 2,120 4.8 0-5 1.0 4.1 
   Fully processed products 4,150 5.2 0-100 6.7 7.9 
 
a International Standard Industrial Classification (Rev.2).  Electricity, gas, and water are excluded (1 tariff line). 
 Note: Calculations for averages are ba sed on national tariff line level (8-digit). 
 For non- ad valorem  rates (19 tariff lines), calculations include the ad valorem  part used for mixed duty rates.  No duty rates are 
provided for four tariff lines. 
 
Source : WTO Secretariat estimates, based on data provided by the UAE authorities. 
(9.4)(89.7)
(0.2) (0) (0.3) (0.3) (0.1)
0102030405060708090100
01,0002,0003,0004,0005,0006,0007,000
The figures in brackets correspond to the percentage of total lines. 
WTO Secretariat calculations, based on data provided by the UAE authorities.Chart III.1
Frequency distribution of applied MFN tariff rates, 2011
Number of tariff lines
Note:
Source :Percentage
Number of lines 
Cumulated percentage (right-hand scale)
Duty free 100% 50% 5%No duty 
rateProhibitedNon- ad valorem
duty
 
 United Arab Emirates WT/TPR/S/262 
 Page 37 
 
 
41. There have been no major changes in the tariff di stribution.  In 2011, tariffs range from zero 
to 100% (Table AIII.1).  The majority of lines (89.7% ) carry a rate of 5%, while 9.4% of total lines 
have a tariff rate of zero (up from 5.9% in 2005).  Non- ad valorem  tariffs (0.3% of tariff lines) and 
higher tariff rates (100%) apply to alco holic beverages and tobacco products. 
(b) Bound tariffs 
42. The UAE has bound all tariff lines in the WTO.  Bound rates are all ad valorem  and range 
from zero to 200% (Chart III.2).  Most tariff lines (74%) are bound at 15%.  The highest bound rates 
of 200% apply to swine meat, alcoholic beverages, and tobacco products, which are also "restricted" 
or "prohibited" goods. 
(5.9)(0.3)(5.4)
(7.1)
(0.4)(5.8)
(0.5) (0.2)(73.7)
(0.7)
0102030405060708090100
01,0002,0003,0004,0005,0006,000
Duty free 5% 5.5% 6.5% 8% 10% 12% 14% 15% 200%The figures in brackets correspond to the percentage of total lines. 
WTO Secretariat calculations, based on data provided by WTO, CTS database.Chart III.2
Frequency distribution of bound tariffs
Number of tariff lines
Note:
Source :Percentage
Number of lines 
Cumulated percentage (right-hand scale)
 
 
(c) Preferential tariffs 
43. The United Arab Emirates is a member of th e Gulf Cooperation Council (GCC), comprised of 
Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates.  Under the GCC, duty-
free access is provided to all goods produced in G CC states that meet GCC content requirements (at 
least 40% value added within GCC, in plants that  are at least 51% owned by GCC nationals).  On 
1 January 2003, the GCC established a customs uni on with a common external tariff (CET).  The 
GCC fixed the CET at 5% for most imports from outside of the GCC.  Essential products are zero 
rated.  Where importation is permitted, tariffs on alcohol and tobacco may be 50% or 100%.  
Appendix No. 1 of the Implementing Procedures for the GCC Customs Union lists 417 subheadings that are to be exempt from customs duties.  There is a list of special goods at the GCC level, and each 
member state is allowed to decide whether these goods are subject to a tariff and restricted or 
prohibited;  hence each member can issue its ow n list of prohibited and restricted goods.  Goods 
produced in free-trade zones within the GCC are taxe d at the applied MFN tariff.  Goods entering one WT/TPR/S/262 Trade Policy Review 
Page 38 
  
GCC member state are allowed to be transported to any other member state without further inspection 
or duty payments.   
44. The UAE is a member of the Pan Arab Free Trade Area Agreement (PAFTA) 
(see Chapter II(5)).  Under the PAFTA all custom s duties on goods produced by members were 
eliminated on 1 January 2005. 
(d) Duty and tax concessions and exemptions 
45. Tariff exemptions apply to goods imported under various import regimes (e.g. goods in 
transit, goods in temporary admission, warehoused goods, and goods imported into free-trade zones).  
Imports by international organi zations, diplomatic missions, pers onal effects and household items, 
philanthropic societies, and the military forces and in ternal security forces continue to be exempt from 
import duties. 
46. Goods produced in the UAE that have been e xported may be re-imported into the UAE within 
one year of exportation.  Goods that have been tem porarily exported for finishing or repair are subject 
to the customs duties in an amount equivalent to the value addition resulting from such finishing or 
repair.19 
(v) Other charges affecting imports 
47. There are no transit duties amongst the emirates, or any other additional duty, according to the 
UAE authorities.  In general, no other duties are applied on imports, with the exception of alcoholic 
beverages, which may be subject to municipality tax es;  e.g. liquor is subject to a 30% municipality 
tax in Dubai. 
(vi) Import prohibitions, restrictions, and licensing 
48. The GCC Common Customs Law distinguishes abso lute import prohibitions from restricted 
imports.  There is a Common GCC prohibited and r estricted list of goods.  However, each member 
has the right to have its own list.  The UAE appli es the GCC prohibited and restricted list and has an 
additional list. 
49. Imports are prohibited in the UAE based on envi ronmental, health and safety, and religious 
and moral considerations, and to im plement international conventions.20  Thus, the UAE prohibits:  
imports of goods that are incompatible with the Isla mic faith and morals;  goods originating in Israel 
or with Israeli slogans and flags;  any equipment devoted to gambling games of all kinds;  candy in 
the form of cigarettes and stored in boxes similar to cigarettes;  and any goods contaminated with 
radiation or nuclear dust.  In addition the UAE prohibits imports of products classified in around 
30 tariff lines at 8-digit level (Table III.5). 
                                                      
19 Article 105 of the Customs Law (Returned goods). 
20 The UAE is a signatory to the Convention on Inte rnational Trade in Endang ered Species (CITES), 
the Basel Convention, Rotterdam Convention, and the Kimberly process for trade in diamonds. United Arab Emirates WT/TPR/S/262 
 Page 39 
 
 
Table III.5 
Prohibited goods in UAE, 2011  
HS codea Description 
01 03 00 00 Live swine 
01 06 19 10 Camels 
05 07 10 00 Ivory natural 
06 02 20 10 Palm tree seedlings 
09 08 20 00 Mace 
12 07 91 00 Poppy seeds 
12 07 99 10 Poppy 
12 07 99 20 Hemp seeds 
12 11 30 00 Coca leaf 
12 11 40 00 Poppy straw 
12 11 90 20 Black poppy 
12 11 90 60 Cannabis sativa 
13 02 11 00 Opium 
13 02 19 10 Hashish 
24 03 99 20 Chopped or pressed tobacco for chewing 
25 24 00 00 Asbestos 
29 39 91 10 Cocaine 
40 12 00 00 Retreaded or used pneumatic tyres of rubber; solid  or cushion tyres, interchangeable tyre treads and tyre 
flaps, of rubber 
56 08 11 00 Made-up fishing nets of man-made textile materials 
56 08 19 00 Knotted netting of twine, cordage or rope; made-up fishing ne ts and other made-up nets, of  textile materials  
of man-made textile materials 
56 08 90 00 Knotted netting of twine, cordage or rope; made-up fishing ne ts and other made-up nets, of textile materials  
68 11 40 00 Containing asbestos 
68 12 80 00 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and crocidolite 
68 12 93 00 Compressed asbestos fibre jointing, in sheets or rolls 
68 13 20 00 Containing asbestos 
72 04 10 00 Waste and scrap of cast iron (imports from Iraq only) 
72 04 21 00 Waste and scrap of alloy steel:  of stainless steel (imports from Iraq only) 
72 04 29 00 Waste and scrap of alloy steel:  other th an stainless steel (imports from Iraq only) 
72 04 30 00 Waste and scrap of tinned iron or steel of stainless steel (imports from Iraq only) 
72 04 41 00 Turnings, shavings, chips, milling waste, sawdus t, filings, trimmings and stampings, whether or not in 
bundles (imports from Iraq only) 
72 04 49 00 Waste and scrap other than turnings, shavings, chips, milling waste, sawdust, filings, trimmings and 
stampings, whether or not in bundles (imports from Iraq only) 
72 04 50 00 Re-melting scrap ingots (imports from Iraq only) 
.. Organic fertilizers unt reated and non-sterile 
.. All the goods that are incompatible  with the Islamic faith and morals 
.. Goods originating in Israel or with the slogans and Israeli flags 
.. Tools, machinery and equipment devoted to gambling games of all kinds 
.. Goods contaminated with  radiation and nuclear dust 
.. Children's candy in the form of cigarette s and stored in boxes similar to cigarettes 
.. Waste, and hazardous industrial waste 
 
.. Not available.  
Source:  Information provided by the authorities. 
50. Imports and transit of rough diamonds are prohibited unless these are accompanied by a 
Kimberly certificate and imported in a tamper-resist ant sealed container.  Imports and exports of WT/TPR/S/262 Trade Policy Review 
Page 40 
  
diamonds must enter and exit through designated points.21  Imports permitted in one GCC member 
state may not transit through a member state in which they are prohibited. 22 
51. In addition to import prohibitions, imports of  244 tariff lines at the 8-digit level were 
restricted in 2011;  these comprise mainly swine and alcohol products.23 
52. During the period under Review the UAE made no notifications to the Committee on Import 
Licensing Procedures.  The UAE does not appear to have an import licensing regime in place. 
(vii) Import-related operations of state enterprises 
53. The UAE has no state trading enterprises in the sense of Article XVII of the GATT 1994. 
(viii) Contingency measures 
54. In 2005, the UAE issued Federal Law No. 7 to adopt and implement the provisions on anti-
dumping, countervailing, and safeguards m easures contained in the GCC Treaty.24  Thereafter, the 
UAE adopted the GCC's Anti-dumping and Counte rvailing Measures and Safeguards Act, as 
amended in December 2010, and its Rules of Im plementation.  Both the Act and the Rules are 
compulsory within member states, which are ma ndated to establish local enforcement bodies.  The 
Directorate of Anti-Dumping at the Ministry of Economy is the UAE institution in charge of 
contingency trade remedies.25 
55. The GCC Anti-dumping and Countervailing Measur es and Safeguards Act is implemented by 
the Ministerial Committee (MC), the Permanent Co mmittee (PC), which is a body in charge of 
dealing with injurious trade practices at the regional level, and the Bureau of the Technical Secretariat 
of the PC.26  All complaints must be submitted to the Technical Secretariat, which examines the 
accuracy and adequacy of the comp laint within 30 days, and submits  a preliminary report to the PC 
with its recommendation to initiate an investigation or  reject the complaint.  The PC issues a decision 
to initiate or reject the complaint within 15 days , and this decision is notified to the complainant 
within 7 days.  Provisional trade measures may be im posed by the PC, and do not need to be decided 
by the MC.  The MC, is the competent authority fo r the imposition of definitive measures;  it receives 
recommendations from the PC.  Decisions may be app ealed to the MC, within 30 days from their date 
of publication in the Official Gazette  issued by the Technical Secretariat.  The MC must decide on the 
petition within 60 days of its submission. 
56. GCC member states have agreed on a definition of domestic industry to encompass the 
regional aspect of the investigations.  Domestic i ndustries eligible to submit complaints are the GCC 
producers of "like products" or "directly competitiv e products" as a whole, or those producers whose 
collective output represents a major proporti on of the GCC production of those products.27  In trade 
                                                      
21 Federal Law No. 13 Regarding Supervision of Import/Export and Transit, 20 July 2004. 
22 Implementation Procedures for the GCC Customs Union.  Viewed at:  http://www.gcc-
sg.org/eng/index9038.html?action=Sec-Show&ID=93. 
23 At the four-digit level 165 tariff lines are cons idered restricted (information provided by the 
authorities). 
24 GCC Common Law on Anti-dumping, Countervailing, and Safeguard measures, 21 December 2003 
and Rules of Implementation 11 October 2004. 
25 WTO documents G/ADP/N/14/Add.30 and G/SCM/N/18/Add.30, 22 October 2010. 
26 The Ministerial Committee refers to the GCC Indu strial Cooperation Commi ttee, which consist of 
the members' Ministers of Industry. 
27 This definition follows the Anti-dumping Agreem ent, adapting it to the (GCC) regional level.  
Consequently, an application is considered to have been ma de "by or on behalf of the domestic industry" if it is United Arab Emirates WT/TPR/S/262 
 Page 41 
 
 
remedy investigations, the GCC market is consid ered as one market, and all GCC producers of the 
"like products" or "directly competitive products" within the GCC are treated as a single domestic 
industry.  Contingency trade measures are applied throughout the customs union. 
57. The UAE has not applied any anti-dumping measures during the period under review, 
although notifications to the WTO for this period are not complete.  The UAE notified to the WTO 
that no anti-dumping measures were imposed during 1996, 1998, first half of 1999, and in July-December 2010.
28  No countervailing actions have been ta ken, although here, too, notifications are 
incomplete;  the UAE has only notified to the WTO that no countervailing acti ons were taken in 1998, 
January-June 1999, in 2010, and in January- June 2011.29 
58. The GCC initiated two safeguard investigations  in November 2009 rega rding uncoated paper 
and paper board, and steel a ngles, channels and beams.30  However, these  investigations  were 
terminated on 31 May 2010 because injury could not be determined.31  In 2010, a Notice of 
termination was published in the Official Gazette  of the Bureau of the Technical Secretariat.  The 
UAE has not imposed any safeguards since 2005. 
(ix) Standards and other technical requirements 
(a) Standards, testing, and certification 
59. The Emirates Standardizati on and Metrology Authority (ESMA), established under Law 
No. 28/2001, is the sole standardization body in th e UAE.  The ESMA is chaired by the Minister of 
Environment and Water and comprises representatives of the main parties involved in the standardization in the UAE.
32 
60. The ESMA is in charge of drafting, formulating, and issuing standards, as well as adopting 
international standards and technical regulations i ssued by binding resolutions of the Cabinet.  
Standards are developed based on demands of the Government, industry, and consumers, through the 
work of the ESMA's ten technical committees.33  Draft standards are prepared by the technical 
committees based on existing international and regiona l standards.  The draft is circulated for 
comments to the stakeholders in the relevant field;   these must be provided within 60 days.  Draft 
standards are circulated abroad for comments if they are not based on an existing international 
standard.  The technical committee studies the co mments and suggestions received, and amends the 
draft standard as required.  Once approved, a standard is numbered and published in the 
Official Gazette .  Thereafter, it is printed and is available for sale.  Technical regulations are approved 
                                                                                                                                                                     
supported by those domestic (GCC) producers whose collective output constitutes more than 50% of the total 
production of the like product produced by that portion of the domestic (GCC) industry expressing either 
support for or opposition to the application.  No investigation may be initiated when domestic (GCC) producers 
expressly supporting the application acco unt for less than 25% of total prod uction of the like product produced 
by the domestic (GCC) industry. 
28 WTO documents G/ADP/N/16/Add.1/Rev.12, G/ADP/N/22/Add.1/Rev.9, G/ADP/N/41/Add.1/Rev.9 
and G/ADP/N/47/Add.1/Rev.6, and G/ADP/N/53/Add.1/Rev.7, all of 27 April 2009;  and G/ADP/N/209/Add.1, 
26 April 2011. 
29 WTO documents G/SCM/N/40/Add.1/Rev.9, 28  April 2009;  G/SCM/N/52/Add.1/Rev.1, 
2 May 2000;  G/SCM/N/219/Add.1, 26 April 2011;  and G/SCM/N/228/Add.1, 20 October2011. 
30 WTO document G/SG/Q2/ARE/1, 19 November 2010. 
31 WTO document G/SG/Q2/ARE/2, 2 February 2011.  
32 The main parties involved are the Federal Government, industrial sector, traders, laboratories, and 
calibration bodies. 
33 For more information see ESMA online information.  Viewed at:  http://www.esma.ae/en-
us/aboutesma/ Pages/Visi onMissionObjectives.aspx. WT/TPR/S/262 Trade Policy Review 
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by Cabinet decision for legal implementation by a ll state agencies (see below).  The ESMA monitors 
the application of standards and technical regulations. 
61. In mid 2011, there were 6,000 standards in the UAE, mostly based on GCC standards.  When 
there are no national or GCC standards, the ESMA will  follow international standards that are suitable 
for the UAE environment, as mandated by Ministerial Decision No. 114/2 of 2004.  It is estimated 
that some 65-70% of the applied standards are in conformity with international standards. 
62. Since 2005 the ESMA has been the UAE national enquiry point for standards information;  it 
represents the UEA in regional and international conferences and organizations.  The ESMA is a 
member of several international standards organiza tions including the International Organization for 
Standardization (ISO), the International Elect rotechnical Commission (IEC), the International 
Laboratory Accreditation Cooperation (ILAC), the GCC Standardization Or ganization (GSO), the 
Arab Industrial Development and Mining Organization (AIDMO), the International Organization of 
Legal Metrology (OIML), and Codex Alimentarius. 
63. The ESMA is responsible for metrology and calibration in the UAE.  Under the national 
system of measurement (NMS), established in 200634, the ESMA is responsible for regulating the use 
of measuring instruments.  The authorities indicated that the ESMA is planning to establish a National 
Metrology Institute. 
64. The UAE has implemented the Emirates Quality  Mark Scheme since 2007 to ensure that 
products comply with the approved standards and to  give consumers confidence in the products that 
carry this mark for sale locally or exported.  The Emirates Quality Mark, granted to a certain product 
by the ESMA, proves that the product meets the ap proved standards and its production system meets 
the quality management system requirements as per ISO 9001.  The conformity assessment process for granting the mark verifies that the approved standa rd is implemented, which is similar to granting 
a product conformity certificate. 
65. In 2004, the ESMA started operating the National Accreditation System (ENAS) in 
accordance with Decision of Council of Minister s No. 22 of 1 June 2004.  Institutions seeking 
accreditation must to apply to the ESMA;  after an  assessment, the ESMA decides whether to grant; 
accreditation.  Once accredited institutions are survey ed.  The authorities have noted that accreditation 
in the UAE follows international requirements an d procedures, and that the ENAS operates in 
accordance with the international practices for accreditation bodies (ISO/IEC 17011).  In the context 
of this Review, the authorities indicated that ther e are 31 accredited laboratories, 8 inspection bodies 
and 2 certification bodies in the UAE.
35 
66. The UAE does not implement the GCC Interna tional Conformity Certification Programme 
(ICCP).  It implements the Emirates Conformity Assessment Scheme (ECAS) as a mandatory product certification scheme, which applies to products that a ffect health and safety or have an impact on the 
environment, such as low-voltage equipment and toys.
36  The authorities indicated that the ECAS' aim 
is to ensure the safety and quality of products and to protect consumers.  The ECAS may also cover 
                                                      
34 Cabinet Resolution No. 31, 2006. 
35 For more information, see:  http://www.esm a.ae/en-US/OurServices/ENAS/ Pages/CABs.aspx. 
36 The "mandatory" products are:  electric storage water heaters;  electric power extension cords and 
adaptors;  electric irons;  microwave ovens;  washing machines and clothes dryers;  electric cooking stoves;  
refrigerators, chillers and freezers;  room air-conditione r;  household cooking app liances;  electromechanical 
kitchen appliances;  vacuum cleaners;  fans and fan syst ems including air-purifiers.  ESMA online information.  
Viewed at:  http://www.esma.ae/SiteCo llectionDocuments/ECAS/EMPro.pdf. United Arab Emirates WT/TPR/S/262 
 Page 43 
 
 
products subject to (voluntary) standards for wh ich interested parties may request certification.37  The 
conformity assessment process verifies that the prod uct complies with the approved standards and an 
effective quality management system is implemen ted.  The process involves sampling and testing 
products, as well as visiting and auditing the factory to  ensure that products and system requirements 
are satisfactorily complied with.  If successful, ESM A issues a license to use the Emirates Quality 
Mark on the product and the Certificate of Confor mity (COC) for the product, to the producer or 
trader.  Locally manufactured products as we ll as imports are included in this scheme. 
(b) Technical regulations 
67. There is no central body in charge of preparing technical regulations in the UAE.  They may 
be developed by the ESMA, initially in the form of  a standard and then made mandatory, or may be 
devised directly by a Ministry.  According to the authorities, the former is the more common, and the 
standard is made mandatory by Cabinet resolution.   In the context of this Review, the authorities 
noted that the decision whether a standard will become  a technical regulation is generally taken before 
the standard is drafted.  However, in some cases,  however, an existing standard may be the base for 
issuing a technical regulation.  The final draft of the standard must be approved by the ESMA Board 
of Directors before being sent to Cabinet for approval. 
68. During the period under review the UAE made  90 notifications to the Committee on 
Technical Barriers to Trade.  Most (86) relate to draft technical regulations distributed for comments.  
The measures notified relate to food and tobacco products, motor vehicles, cosmetics, detergents, 
toys, and natural gas.  Comments by Members or other interested parties on these proposed measures 
are sent to the ESMA, who channels them to the appropriate Committee for consideration. 
69. The UAE notified its acceptance of the WTO TBT Code of Good Practice for the Preparation, 
Adoption and Application of Standards in 2006.38  In 2007, the UAE designated the Emirates 
Authority for Standardization and Metrology (ESMA)  as the national enquiry point to implement the 
Agreement on Technical Barriers to Trade.39  In September 2011, there we re 632 technical regulations 
in place. 
(c) Labelling and packaging requirements 
70. Labelling requirements in the UAE apply mainly to toys, cigarettes, and food.  All warning 
labels on toys are required to be in Arabic or in  Arabic and English.  Cigarette packages require a 
special health warning in Arabic. 
71. Food labels must also include:  product and bra nd names in Arabic or Arabic and English;  
ingredients listed in descending order of proportion, as well as additives, using their "E" numbers;  the 
origin of all animal fats;  net content, expressed in metric units;  and country of origin.  The labels for 
specialty items such as diet, health or baby f oods must contain detailed nutritional information. 
72. The production and expiry dates (best use-befo re date) must appear on food products as a 
fully integrated part of the packaging (i.e. printed on the label or embossed on the can).  The 
production date must be preceded by the word "Pr oduction" or the letter "P".  Stickers and rubber 
stamping are not acceptable for date markings. 
                                                      
37 ESMA online information.  Viewed at:  http://www.esma.ae/en-us/ ourservices/ecas/Pages/ 
Home.aspx. 
38 WTO document G/TBT/CS/N/166, 2 May 2006. 
39 WTO document G/TBT/2/Add.96, 11 September 2007. WT/TPR/S/262 Trade Policy Review 
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73. GMOs are not specifically banned in the UAE;  however, food labels should indicate if any of 
the ingredients used are genetically modified.40 
(x) Sanitary and phytosanitary requirements 
74. The Ministry of Environment and Water is r esponsible for sanitary and phytosanitary (SPS) 
issues at the federal level in the UAE.  Additionall y, each emirate has its own responsible agency.  
The UAE's SPS enquiry point and national notificati on authority is the Protection and Agricultural 
Quarantine Department in the Ministry.  The Review , Notification and Inquiry Unit in the Ministry 
maintains a data base of notifications, both by  the UAE and its trading partners, and receives 
comments from partners.41  The UAE made 12 notifications under the Agreement on the Application 
of Sanitary and Phytosanitary Measures during 1 Ja nuary 2006 to 1 September 2011;  most (11) were 
emergency measures submitted in 2006. 
75. In general, UAE federal regul ations on SPS requirements are ba sed on GCC standards.  The 
UAE's has an extensive body of national legisla tion to regulate sanitary an d phytosanitary measures 
(Table III.6).  The main national laws are Federa l Law No. 5 of 1979 on agricultural quarantine, as 
amended, and Federal Law No. 6 of 1979 on veterina ry quarantine, as amended.  All main federal 
laws, executive by-laws, and ministerial decrees with respect to SPS issues are available at the 
Ministry of Environment and Water's website.42  The UAE applies the GCC laws on veterinary 
quarantine and plant quarantine, which were implem ented by ministerial resolutions and by-laws and 
apply at the federal level.43 
76. In addition to federal laws, executive by-laws and ministerial decrees, each emirate has the 
authority to issue regulations on SPS measures to impl ement federal laws and re gulations.  Also, each 
emirate has its own authority responsible for SPS is sues.  For instance, the Abu Dhabi Food Control 
Authority (ADFCA) is responsible for the emirate' s food safety and agriculture, including animal 
health.44 
77. Under Federal Law No. 5 of 1979 on agricultura l quarantine, all plants and plant products 
entering the UAE are subject to quarantine.  Plants and plant products in transit are subject to plant 
quarantine regulations and must stay in quarantine cen tres for at least seven days.  It is prohibited to 
introduce plants and plant products affected with pest s before their disinfection.  Federal Law No. 5 of 
1979 specifies insects and diseases that may not enter th e UAE.  In general, it is prohibited to import 
living insects, bacteria, virus, parasites, and agri cultural materials infected by any pests without 
previous authorization from the relevant authority.   To protect plant and animal health and the 
environment, the Minister in charge, may at any point prohibit or restrict the importation, sale, 
cultivation, propagation or movement of any plant, so il or any item that can spread a pest.  In these 
cases, the Minister must issue an Administrativ e Decision to enforce the restriction or import 
prohibition.  
                                                      
40 Articles 2, 6, and 7 of Technical Regulation UAE.S GSO 9/2007 (Labelling Of Pre-packaged 
Foodstuffs). 
41 Ministry of Environmen t and Water online information.  View ed at:  http://uaeagricent.moew.gov.ae/ 
msps/index_e.htm. 
42 Ministry of Environmen t and Water online information.  View ed at:  http://uaeagricent.moew.gov.ae/ 
msps/index_e.htm. 
43 Ministerial Resolution No. 248 of 2003 issuing the Implementing Regulation of the Law 
(Regulation) on agricultural quarantin e in the GCC states, and Ministerial Decree No. (460) of 2001, concerning 
the executive by-law of the veterinary quarantine in the GCC states. 
44 Law No. 02 of 2008 in respect of food within the Emirate of Abu Dhabi, and food hygiene 
throughout the food chain, Regulation No (6) of 2010 of the Abu Dhabi Food Control Authority. United Arab Emirates WT/TPR/S/262 
 Page 45 
 
 
Table III.6 
Rules and regulations related to SPS issues 
Federal Law No. (5) of 1979 concerning agricultural quarantine 
Federal Law No. (6) of 1979 concerning veterinary quarantine 
Federal law No. (6) of 1992 concerning the amendment of some pr ovisions of the Federal Law No. (5) of 1979 regarding agricultur al 
quarantine 
Federal Law No. (7) of 1992 on the amendment of some provisions of the Federal Law No. (6) of 1979 regarding veterinary quarant ine 
Federal Law No. (38) of 1992 regarding the establishment of nur series and regulating of productio n, importing and circulation o f 
seedlings 
Federal Law No. (39) of 1992 concerning production, importing and ci rculation of fertilizers and agricultural conditioners 
Federal Law No. (41) of 1992 concerning pesticides 
Federal Law No. (23) of 1999 regarding the exploitation, protec tion and development of the livi ng aquatic resources in the wate rs of the 
State of the United Arab Emirates 
Ministerial Decision No. (434) of 2001 c oncerning veterinary medicine stores 
Ministerial Decree No. (458) of 2001 concerning the Convention on International Trade in Endangered Species of Wild Fauna and F lora 
(CITES) 
Ministerial Decree No. (460) of 2001, con cerning the Executive By-law of Veterinary Quarantine in the Cooperation Council for t he Arab 
States of the Gulf 
Federal Law No. (10) of 2002 on practici ng the veterinary medicine profession 
Federal Law No. (11) of 2002 concerning re gulating and controlling international trade in endangered species of wild fauna and flora 
Federal Law No. (223) of 2002 c oncerning importation of honey bees 
Ministerial Decree No. (170) of 2003 concerning issuance of the executive by-law of the Federal Law No. (10) of 2002 regarding the 
practicing of veterinary profession 
Ministerial Decree No. (255) of 2003 concerning investigati on procedures of infectious abortion disease (brucellosis) 
Ministerial Decree No. (383) of 2005 on a dopting precautionary measures to avoid the infection of bird flu in the country 
Ministerial Decree No. (44) of 2006 on banning  importation of all kinds of live, tamed,  wild, ornamental birds, their products and their 
offal from the Republic of Nigeria 
Ministerial Decree No. (45) of 2006 on banning importation of all hoofed, live animals, and their products from some provinces in 
Argentina 
Ministerial Decree No.(90) of 2006 on banning importation of all kinds of live, tamed, wild, ornamental birds, their products a nd their 
offal from the Republic of Albania 
Ministerial Decree No. (91) of 2006 on banning  importation of all kinds of live, tamed,  wild, ornamental birds, their products and their 
offal from the State of Cameron 
Ministerial Decree No. (96) of 2006 on bann ing importation of all kinds of birds, live,  slaughtered, tamed, wild, bred in capti vity, their 
products and their offal from the Republic of Niger 
Ministerial Decree No. (112) of 2006 concerning banning importa tion of all kinds of live, slaughtered, domestic, wild, bred in captivity 
birds, and products and offals from Burkina Faso 
Ministerial Decree No. (175) of 2006 on banni ng importation of all species of live, do mestic, wild ornamental birds, their prod ucts and 
offal from Fuon Town in Denmark 
Ministerial Decree No. (276) of 2006 concerning banning importati on of all kinds of live, domestic, slaughtered, wild, ornament al birds, 
their products and offal from Alava province in Spain 
 
Source:  Information based on UAE Environmental and Agricultural Information Centre online in formation.  Viewed at:  
 http://uaeagricent.moew .gov.ae/RULES_REGULATIONS/r ules_regulations_e.stm. 
78. The Ministry of Environment and Water  issues requirements and conditions for the 
importation (exportation) of plants and plant products prior to shipme nt of the consignment, for the 
exporting country.  No agricultural consignments may be introduced in the UAE without a sanitary or 
phytosanitary certificate issued by the relevant authority in the country of origin, certified by the UAE 
Embassy.  All imports (exports) of plants and plant products are subject to control and inspection.  If 
an imported item presents any risk of introducing or spreading pests, in the ab sence of an appropriate 
treatment, the merchandise may be re-exported or destroyed. 
79. The Department of Veterinary Quarantine in the Ministry of Environment and Water must 
authorize the importation of animals and their product s, animal feeds, and additives.  Under Federal 
Law No. 6 of 1979 on veterinary quarantine, as am ended, the introduction of imported live animals, 
meat, animal products, and animal residues th at have not undergone quarantine measures is WT/TPR/S/262 Trade Policy Review 
Page 46 
  
prohibited.  Imported animals, meat, animal pr oducts, and animal residues may enter only through 
specific border crossing points.  Importers of liv e animals and animal products require a licence 
issued by the competent veterinary body.  Imports of live animals, meat, animal products, and animal 
residues also require:  an official veterinary certificate from the country of origin;  a report of the 
captain of the vessel transporting them attesting that  the animals did not enter into contact with sick 
animals;  a certificate of origin certified by the UAE Embassy;  a certificate attesting that the animals 
were slaughtered following the Islamic method;  and a certificate attesting that  the animal or animal 
products are free from radiation.  Consignments of  animals and their products are retained for 
observation and to conduct the necessary tests prior to en try.  Live animals imported to be slaughtered 
are quarantined.  Importation of vaccines and serum s without prior authorization is prohibited. 
80. All animals and animal consignments in trans it are subject to control and inspection.  The 
veterinary authority has the right to confiscate and destroy any consignment that upon examination 
would appear to cause harm to human health.  Sp erm used for industrial insemination and hen eggs 
for hatching may be imported only if accompanied by an  attested certificate of origin that they stem 
from animals free from disease. 
81. The Ministry of Environment and Water regulates the importation of food.  All shipments of 
food are visually inspected to ensure compliance with labelling and shelf-lif e regulations.  Imported 
and locally produced food products are treated equa lly regarding food safety regulations and labelling 
requirements.  Food products may also be subj ect to random laboratory testing at the time of 
importation and at the point of sale, except for edib le oils and baby food, which are subject to 100% 
testing.  These shipments are stored under bond (for about 7 to 10 days) until the laboratory results are 
given.  If the food imported is found unfit for human  consumption it will either be destroyed or 
returned to the country of origin within 30 da ys, according to the importer's preference, and, 
depending on the severity of the infraction, fines may be levied. 
82. The UAE enforces Gulf Standard No. 150/1993, Pa rt I, which regulates shelf-life duration for 
approximately 120 food products, including labelling re quirements.  A product must have at least half 
of its shelf-life remaining at the time of importation.  Under specific circumstances some plant and 
animal imports may require a statement that the products are not contaminated by radiation. 
83. The UAE notified to the WTO the GCC Guide fo r Control on Imported Foods, which has not 
yet been implemented.45  The guide describes the requirements that the exporting country and the 
importing GCC countries must follow to assure the safety of imported food.  It provides a list of the 
animal and plant health certificates needed, and aims at harmonizing the requirements and procedures 
to import food amongst GCC members.  According to the authorities, the new requirements are based 
on risk analysis and conform to international st andards including the Codex Alimentarius, the World 
Organization for Animal Health (OIE), and the International Plant Prot ection Convention (IPPP), 
particularly where no GCC requirements are available. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures 
84. Exports must be cleared at Customs, whic h requires a customs declaration and other 
documentation (i.e. international air waybill and commercial invoice) issued by the Ministry of 
Economy as well as by the various chambers of commerce in the respective emirates.46  Specific 
                                                      
45 WTO document G/SPS/N/ARE/22, 6 June 2011. 
46 Commercial invoices must include:  complete shipper and consignee information, the quantity of the 
goods exported, a complete descripti on of the goods, the value of each of  the commodities in the shipment, the United Arab Emirates WT/TPR/S/262 
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export permits or licences are required for commodities subject to export controls, for instance under 
CITES.  Exports of meat, seeds, fruit, vegetables, an d marine goods require phytosanitary certificates. 
85. Imported goods may be re-exported under sp ecific circumstances within 180 days of 
importation;  shipments must be inspected before re-export.47  Reimbursement of the duties is possible 
within 30 days of re-export. 
(ii) Export taxes, charges and levies 
86. In general the UAE does not apply export taxes, charges, and levies.  However, since 2004 
exports of steel scrap have been subject to an export tax of AED 250 per tonne.48 
(iii) Export prohibitions, restrictions, and licensing 
87. Exports are prohibited or restricted on safety,  security, environmental, and moral grounds, 
and to ensure compliance with international trea ties and conventions.  Prohibited exports include:  
psychotropic substances;  endangere d fish and wildlife species;  items that are offensive to Muslim 
culture;  items that cause corruption and disorder;  and irradiated food products.  
88. Licenses are required for exports of dual-use goods (goods that may be used in both military 
and civilian application).  Licence requirements depend on an item's technical characteristics, the 
destination, the end-use, end-user, and other ac tivities of the end-user.  Export licences are also 
required for:  controlled substances and precursor chemicals, endangered fish and wildlife species 
(Ministry of Environment and Water), defence a nd nuclear material, fuel, and drugs and medical 
devices. 
(iv) Export support 
89. During the period under review the UAE made no notifications to the WTO Committee on 
Agriculture regarding subsidies.49  In accordance with Articles 25.1 and 25.2 of the Agreement on 
Subsidies and Countervailing Measures and Article  XVI:1 of the GATT 1994, the UAE notified the 
Committee on Subsidies and Countervailing Measures that the UAE does not grant or maintain any subsidy within the meaning of Articles 1.1 and 2 of  the Agreement, or that operates directly or 
indirectly to increase exports from or reduce impor ts into its territory within the meaning of 
Article XVI:1 of the GATT 1994.  However, the last notification was made in 2000.
50 
90. The UAE has free-trade-zone ( FTZ) regime, which was establis hed in 1980 to attract foreign 
capital by offering incentives.  In contrast to the general investment regime, which places limitations 
on foreign investment, foreign ownership in firms established in an FTZ may be 100%, and investors 
are exempt from paying corporate taxes for 15 years, renewable for a further 15 years.  Additionally, 
goods are imported into an FTZ duty free.  Comp anies located in the FTZs are exempted from 
agency/distributorship, sponsorship, and national ownership requirements. 
91. Each free zone is governed by an independent FTZ authority which is responsible for issuing 
FTZ operating licences and assisting companies to esta blish their business in the FTZ.  Investors may 
                                                                                                                                                                     
country of origin for each of the commodities in the shipment, currency type, and signature of shipper with date 
and title. 
47 GCC Customs Law Article 95. 
48 Cabinet Ministerial Decision No. 262/4 of 2004. 
49 WTO CRN database. 
50 WTO document G/SCM/N/38/ARE, G/SCM/N/ 48/ARE, G/SCM/N/60/ARE, 18 April 2000. WT/TPR/S/262 Trade Policy Review 
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either register a new company in the form of a Fr ee Zone Establishment (FZE) or establish a branch 
or representative office of their existing or parent  company based within th e UAE or abroad in the 
FTZ.  An FZE is a limited liability company governed by the rules and regulations of the free zone in 
which it is established.  Unde r Federal Law No. 15 of 1998, the provisions of the Commercial 
Companies Law (CCL) do not apply to FZEs, provide d that the free zones have special provisions 
regulating such companies.  Each free zone has its own regulations. 
92. Goods prohibited from entering the UAE may not enter an FTZ.51  Other products prohibited 
from FTZs include:  flammable goods, except fuels necessary for the operation of industries;  radioactive materials;  arms, ammunition, and expl osives, of any kind, except those licensed by the 
competent authorities;  narcotic drugs and derivativ es thereof;  and any good prohibited from entering 
the country.  Customs officials may inspect the FTZ to detect the presence of any prohibited goods. 
93. Imported goods may be transpor ted from one FTZ to another w ithout payment of taxes.  
However, once goods are taken out of the free zones in to a Customs Office, they are treated as foreign 
goods even if they incorporate local raw materials.   Goods imported from the free zones into the UAE 
are treated as foreign goods and hence subject to duties and any other charges.  There is no limit 
regarding the percentage of FTZ products that may be sold in the national territory, provided that 
import duties are paid.  To import products from an FTZ to the national territory an agent is needed.   
94. Most FTZs are located near major ports and have large warehousing and storage facilities 
available to facilitate trade.  The FTZs have been successful in attracting a large number of companies 
and foreign direct investment to the UAE, as we ll as expanding net non-oi l exports. In September 
2009 (latest available information) there were 26 FTZs operating in the UAE, with investments of 
US$4 billion.  FTZs produce goods and provide services.   In 2010, the volume of total trade (exports 
plus imports) in UAE free zones grew by 23% year  on year, to AED 352.8 billion, of which imports 
accounted for AED 201.4 billion, and exports and re -exports accounted for AED 151.4 billion.  In 
2010, the major exports from FTZs were telephones and reception apparatus (HS84.43, 85.25, 85.27, 
and 85.28), and the major markets were Saudi Ar abia and Iran;  in 2009 the major markets were 
China and India.
52 
95. The Jebel Ali Free Zone Authority (Jafza), built around Dubai's Jebel Ali Port, is one of the 
largest and fastest growing export processing zones, as well as an important trans-shipment centre.  The authorities have indicated that over 6,000 busin esses from over 110 countries operate at Jafza:  
some three-quarters are involved in trading, ware housing, and distribution; 20% in manufacturing;  
and the rest in services.  Jafza functions as a co mmercial organization but is supported financially by 
its only shareholder, the Government of Dubai, to  which it submits quarterly performance reports.  
A number of other FTZs are dedicated to specific ser vices subsectors, including Dubai Internet City, 
Dubai Media City, Dubai Health Care City, and Knowledge Village.  Twelve FTZs are under 
development, and Dubai has announ ced the launch of several more. 
96. The UAE does not have a duty drawback system  in place;  however, any customs duties 
"taxes" collected on the imports are totally or  partially refunded if the good is re-exported.  
(v) Export finance, insurance, and guarantees 
97. During most of the period under review expor ters had access to funding from the Emirates 
Industrial Bank (EIB), through the export credit fac ility.  Loans were provided for up to 80% of the 
value of the export contract, as long as the value of  the loan did not exceed 7% of the paid-up capital 
                                                      
51 Each emirate may have its own list. 
52 Federal Customs Authority (2010) and (2011b). United Arab Emirates WT/TPR/S/262 
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and reserves of the EIB for a single project or 14% for a group of projects.  Loans were granted until 
the exporter was paid.  The exporter could be the actua l manufacturer or an agent.  To be eligible, the 
operation needed to have a minimum 51% UAE or  GCC ownership and to be established in the 
UAE.53  According to the authorities, exporters di d not use this facility during the period under 
review. 
98. The Export Credit Insurance Company of the Emirates (PSC-ECIE), wholly owned by the 
Government of Dubai, is the only trade credit insu rer with in the UAE.  The PSC-ECIE offers short-
term credit insurance of not more than 180 days , which may cover up to 90% of the gross invoice 
value.  However, in certain cases, credits for a longe r term, of up to 360 days, may also be considered.  
The risks covered include:  buyer's insolvency;  non-payment;  delay in payment, due to the 
imposition of foreign exchange c ontrols in the purchasing country;  cancellation or imposition of 
import licence in the purchasing country or export licence in the UAE;  and political risk.54 
(vi) Export promotion and marketing assistance 
99. Export promotion and marketing assistance is th e responsibility of the federal authorities as 
well as of each emirate. 
100. The Dubai Export Development Corporation, is  an autonomous organization established in 
200655, to facilitate exports.56  The services provided by EDC include:  information about existing 
markets and new market opportunities;  advice to fi rst time exporters;  identification of market 
development opportunities for non-traditional exports;   organization of local exhibitions and trade 
fairs and participation in international ones;  assistance in identifying new export opportunities, 
including matching buyers with exporters;  and provision of legal and regulatory advice to assist 
exporters. 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
101. The UAE most recent "new and full" notifica tion regarding subsidies dates back to 2000 
(section (3)(iv) above).  At that time the UAE notified that no subsidies were granted.57 
102. Under Federal Law No. 1 of 1979, the Council of  Ministers may provide certain incentives to 
industrial undertakings.  However,  according to the authorities these provisions are not applied.  The 
only incentive available to all licensed industrial und ertakings is the granting of the right to import 
duty free all materials included in the industrial project's licence. 
103. The UAE is planning to enact a Foreign I nvestment Law, which will provide further 
incentives and benefits to foreign investors.  
104. At the federal level, the Emirate Industrial Ba nk (EIB), a specialized state-owned institution 
founded in 1982 to promote the economic diversif ication in the UAE, provided financing for the 
industrial sector during the review period.  At th e time of completing this report (November 2011), 
                                                      
53 EIB online information.  Viewed  at:  http://www.eib.ae/index.php. 
54 ECIE online information.  Viewed a t:  http://www.ecie.ae/who-we-are.html. 
55 Law No. 10/2006, 1 May 2006. 
56 DEDC online information.  Viewed at:  http://www.dedc.gov.ae/en/2/. 
57 WTO document G/SCM/N/38/ARE, G/SCM/N/ 48/ARE, G/SCM/N/60/ARE, 18 April 2000. WT/TPR/S/262 Trade Policy Review 
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the EIB was undergoing a process of reform and was being transformed into the Emirates 
Development Bank (EDB), created by Federal Law No. 7 of 2011. 
105. The aims of the EIB were to promote economic growth in the UAE through economic 
diversification, by assisting in the development of th e industrial structure.  EIB credits were directed 
towards both new and existing companies and target ed mainly private and semi-private companies 
engaged in industrial activities.  To be eligible, the project required a minimum of 51% UAE or GCC 
equity participation and had to be located in the UAE. 
106. The EIB's loan amount for any project could not exceed 20% of the bank's subscribed capital 
and reserves or 70% of the project's total cost (including three months working capital), whichever 
was lower.  The borrower was charge d an annual interest rate of EIBOR plus a profit margin to be 
determined by the management.  In the context of this  review, the authorities noted that this translated 
into rates of 3-5%.  The EBI provided short (less than 2 years), medium (2-5 years), and long-run credits.  The grace periods could be between six mont hs and three years.  The withdrawal period was 
of 12 months.  In its lending, the EBI gave prio rity to industries that employed modern technology 
and adopted a capital-intensive approach;  indus tries that depended on local resources (capital, 
energy) and marketed their products locally and abroad;  and import substitution industries.
58 
107. The authorities indicated that during 2006-10 an average of 29 projects were financed each 
year, and that most were replacement projects, rather than new investments.  The EIB's annual 
average budget amounted to some AED 321 million. 
(ii) Role of state-owned enterprises, and privatization 
108. In October 1996, the UAE notified the WTO that it did not maintain any state-trading 
enterprises within the meaning of Article XVII of the GATT.59  However, a number of state-owned 
companies appear to be engaged in international trade, for example in the hydrocarbon subsector.  
Wholly or partially government-owned companies that engage in trade include:  Etisalat;  the Abu Dhabi National Oil Company (ADNOC);  the D ubai Petroleum Company;  the Emirates National 
Oil Company;  the Sharjah Oil Refining Company;  and the Dubai Aluminium Company. 
109. In general, although the Government has an open approach towards the economy, the federal 
state or the governments of the emirates are invol ved in a number of importa nt economic sectors, and 
their participation in the economy is considerable.  Privatization has been limited by the foreign 
ownership limit of 49% maintained outside of fr ee zones.  The only significant steps towards 
privatization since the UAE's WTO Membership in 1 996 have been in Abu Dhabi's electricity and gas 
subsectors (Chapter IV(3)), although Abu Dhabi h as also initiated plans for the sale of certain 
companies in the manufacturing sector.  Some of the state-owned companies have significant presence abroad through foreign investments.  Some  of these companies (e.g. in electricity and air 
transport) act as both operators and regulators of their respective sectors. 
110. Among the main state-owned enterprises are:  (a) the Abu-Dhabi Investment Authority 
(ADIA), which is one of the largest investment f unds in the world and has several investment arms 
abroad
60;  (b) the Abu Dhabi Investment Council (A DIC), a joint-stock company, spin-off from 
                                                      
58 Emirates Industrial Bank (EBI) (2011). 
59 WTO document G/STR/N/1/ARE, 14 October 1996. 
60 ADIA was originally established in 1967 as Abu Dhabi’s Financial Investments Board, under 
the Department of Finance.  In 1976, the Government of Abu-Dhabi decided to make ADIA an independent 
institution.  Following a period of organization, ADIA started investing in private equity in 1989.  In 1998, ADIA started investing in inflation-indexed bonds.  AD IA continued to expand its scope of activities and, in United Arab Emirates WT/TPR/S/262 
 Page 51 
 
 
ADIA, which specializes in providing investment and corporate finance in addition to advisory 
services, and invests in private equity, real estate, asset management, and infrastructure.  ADIC owns 
some 73% of the equity of the National Bank A bu Dhabi;  (c) the Emirates Investment Authority 
(EIA), a federal fund established in November 2007 a nd mandated to manage the sovereign wealth of 
the UAE Federal Government;  (d) the Internati onal Petroleum Investment Company (IPIC), an 
Abu Dhabi state enterprise established in 1984 and r esponsible for all foreign investments in the oil 
and chemicals sector61;  (e) the Investment Corperation of Dubai (ICD), which owns Emaar, Dubai 
Holding, and Borse Dubai, constituted in 2006 and which is Dubai's sovere ign wealth fund and is 
composed of several operating investment comp anies;  (f) Dubai World, which owns Nakheel, 
DP World, Drydocks World, Economic Zones World,  and Istithmar;  (g) Mubadala, a public joint-
stock company established in October 2002 and wholly  owned by the Emirate of Abu Dhabi, which 
seeks to diversify Abu Dhabi's ec onomy.  Mubadala comprises nine separate business units:  energy, 
industry, aerospace, information and communication technology, services ventures, real estate and 
hospitality infrastructure, healthcare, and acquis itions;  and (h) the Investment and Development 
Office (IDO) in Ras Al Khaima, set up in January 2004 with the aim of id entifying new investment 
opportunities and facilitating setting up new businesses in Ras Al Khaimah. 
(iii) Competition policy and regulatory issues 
111. The UAE does not have a competition law, but the authorities noted that a draft UAE 
competition law is under consideration by the Minist erial Cabinet.  The Ministry of Economy has the 
mandate to develop and impl ement the competition law. 
112. The draft law covers three major areas:  restri ctive agreements, abuse of a dominant position; 
and mergers and acquisitions.  It includes a genera l clause that allows the competition authority to 
exempt anti-competitive practices and agreements if such practices and agreem ents help to improve 
the production or distribution of goods or services or  to promote technical or economic progress.  The 
violation of the law may result in the imposition of fines.  The authorities indicated that the law will 
apply to all enterprises operating in the UAE with the exception of state-owned enterprises and SMEs, 
and enterprises operating in sectors that are subj ect to specific competition regulations (e.g. 
telecommunications, the financial sector, petroleum and gas, and distribution of water and gas). 
113. A draft GCC competition law is also under consid eration by the GCC member states.  This 
law would only cover anti-competitive practices  arising from cross-border trade between GCC 
member states.  The authorities have noted that the law will apply to all enterprises engaged in 
commercial activities in the GCC. 
114. There are no price controls in the UAE.  The Ministry of Economy only monitors the price of 
food products. 
(iv) Government procurement 
115. The UAE is not a party or an observer to the WTO Plurilateral Agreement on Government 
Procurement.  Government procurement continues to favour local companies and suppliers, as foreign 
participation is limited by nationalit y requirements.  However, there is a strong reliance on foreign 
                                                                                                                                                                     
2007, started investing in infrastructure.  In 2008  ADIA was appointed to co-Chair with the IMF the 
International Working Group of Sovereign Wealth Funds.   ADIA is a founding member of the International 
Forum of Sovereign Wealth Funds (IFSWF).  The extent and amount of ADIA's investments are not disclosed. 
61 The IPIC portfolio includes investments in Au stria, Egypt, Germany, Japan, Oman, Pakistan, 
Portugal, Spain, South Korea, and th e UAE.  Its investments are in areas  such as downstream hydrocarbon 
operations, petrochemical plants, pipelines, power utilities, and shipping. WT/TPR/S/262 Trade Policy Review 
Page 52 
  
companies, and companies established in free zones,  particularly for major projects for which local 
expertise is not always available.  In this case,  the foreign company or company operating in the free 
zone must open a branch in the UAE and employ a local agent.  For defence contracts, an offset programme is in place.  Given the federal nature of  the UAE, the majority of procurement (by value) 
is at emirate level.  The importance of the public  sector, including state-owned companies, means that 
public purchases are particularly large in relation to total expenditure.  National accounts data show 
that consolidated government expenditures on goods and services amounted to AED 11.1 billion 
(US$3 billion), or 3.7% of the UAE's GDP in 2010.   These figures exclude purchases in the context of 
development projects (AED 1.2 billion), or pr ocurement by government bodies, estimated at 
AED 13.8 billion (US$3.8 billion), or 4.6% of GDP. 
116. The main regulations with respect to federa l government procurement are contained in the 
Federal Regulation of Conditions of Purchases, Te nders and Contracts, Financial Order No. 16 of 
1975 (the Public Tenders Law), Ministerial Deci sion No. 20 of 2000 on the administration of the 
contracts system, as well as Amendment Decision No . 90 of 2009.  These regul ations do not apply to 
purchases by the Ministry of Defence or acquisitions and tenders of the State Security System, which 
are conducted pursuant to Decree No. 12 of 1986 of the Deputy Supreme Commander of the Armed 
Forces (the Armed Forces Procurement Regulations).  Also excluded from the scope of the regulations are purchases for any "projects" handled by the Permanent Project Committee, as well as 
any project explicitly excluded from the ambit of th e regulation by a resolution or law passed by the 
Council of Ministers.  The Public Tenders Law and the decisions relate to federal government 
procurement and not to procuremen t by the governments of the individual emirates, which have their 
own procurement systems, although these ge nerally follow the federal regulations.  
117. Procurement is decentralized .  The federal ministries and governmental authorities are 
authorized to contract directly their procurement, including purchases, imports of materials, works or 
service contracting.  Each ministry audits its own procurement process and reports to the Ministry of 
Finance.  
118. Under the Decision of 2000, the main modality for purchases of products, services, and 
construction works is "general tender" (open tende r).  Under the general tender, bids are to be 
advertised publicly.  The use of other tendering m odalities is allowed depending on the circumstances, 
and, in practice, most procurement takes pl ace under modalities other than the general tender 
(see below). 
119. Under the "practical participation" method,  a committee requests quotations from selected 
contractors without any tendering process.  This method is used:  (a) when the product is only 
available from a certain dealer or agent;  (b) the pr oduct required is hard to describe in detail;  (c) for 
works that require technical assistance or a specialist to be appointed;  (d) fo r urgent procurement of 
products or contracting works;  (e) when the procurement requires confidentiality due to public 
interest (the approval of the relevant Minister must be obtained in this case);  (f) for low-cost 
products, not commensurate with the cost of prepar ing a general tender;  (g ) in case of products 
produced under monopolistic conditions;  (h) when two or more suppliers have  provided similar price 
and condition quotations in the tendering process;  (i ) for products or works that have already been 
tendered under the general tender me thod, but have received only one quotation or none, or when the 
quotation that has been provided has not been accepte d and it is not possible to open another tendering 
process;  (j) for the completion of the remaining work  in a contract that has been terminated before 
completion.  The "limited tender" method is genera lly used when only a limited number of suppliers 
is available;  in this case, bids are requested from a list of pre-approved suppliers.  The "direct order" 
method is used in exceptional circumstances, su ch as the absence of competitive markets (e.g. 
monopoly). United Arab Emirates WT/TPR/S/262 
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120. The vast majority of procurement takes place under practical participation procedures.  In 
2010, some 60% of total procurement was under this method, 20% was under the general tender 
method, while 10% of procurement was under limited tender, and 10% under direct order. 
121. The UAE procurement regulations contain nationa lity restrictions.  Any bidder must be a 
GCC citizen or a company with maximum foreign equity  of 49%.  This must be proven by an official, 
notarized contract showing the partnership shares  in the company capital, with the exception of 
contracts ratified abroad or that take place th rough correspondence.  The bidder must also be 
registered in one of the municipalities or chambers  of commerce and industry or one of the economic 
departments in the UAE, or in the Commercial Agents  Registry of the Ministry of Economy in the 
case of an agent.  The bidder is required to be regi stered in the Suppliers and Contractors Registry at 
Ministry of Finance for tenders and auctions invite d by federal ministries and departments.  In some 
cases, tenders may be exempted from the nationalit y conditions and opened to foreign companies and 
establishments, mainly when these are the only av ailable suppliers, or for foreign companies 
established in free zones.  In these cases, the fore ign company must open a branch and employ a local 
service agent (Chapter II(5)). 
122. The UAE's e-procurement system continued to develop during the review period.  A 
procurement notice is usually posted electronically for one month by the Ministry of Finance or the relevant ministry, and is published twice in two widely disseminated newspapers.  Access to the 
electronic system requires registration with the Ministry of Finance and payment of AED 1,000 the first year and AED 500 for renewal.
62  The notice includes a descriptio n of goods and services to be 
procured, the authority receiving tenders, the pe riod of validity of tenders, and the deadline for 
submission of tenders.  Specificati ons and conditions of the procurem ent must be in Arabic but, if 
necessary, they may be translated into one or more foreign languages. 
123. For tenders above AED 100,000, bidders must place a bid bond of 5% of the bid value with a 
UAE bank;  this bond acts as an initial guarantee, in  accordance with Article 32 of the Decision.  The 
letter of initial guarantee is returned to non-accepte d bidders automatically upo n expiry of the tender 
or earlier if the final guarantee has been collected  from the successful bidder.  The evaluation of 
tenders is done by the Tenders committee of the rele vant procuring ministry.  Tenders Committees are 
expected to assess the tenders and select the "best  and lowest" bid.  The selected company must 
provide a performance bond, generally of 10% of the bid value, to finalize the contract.  Majority-
government-owned companies are exempt from the two bond obligations. 
124. Tenders committees must post their procedures in an official procès verbal  stating all the 
facts of the tender, its remarks, and recommendati ons.  Final approval of the tender is granted by 
different authorities, depending on the value of the te nder.  Approval by the Chairman of the Tenders 
Committee is required for tenders of up to AE D 3 million;  tenders between AED 3 million and 
AED 10 million must be approved by the undersecretar y of the relevant ministry, and tenders above 
AED 10 million by the competent minister. 
125. There is no standard system for suppliers to ch allenge the award of a contract.  In accordance 
with the Decision, a committee formed within the Mi nistry of Finance analyses claims submitted by 
the bidders regarding faults in the tenders or in decisions by the tenders committee. 
126. Defence purchases are centralized at the federal level and conducted by the Ministry of 
Defence.  Under the UAE offset policy, all purch ases by the UAE armed forces or elements thereof 
are subject to the offset obligation.  In genera l, all contracts with a cumulative value exceeding 
                                                      
62 UAE Government online information.  View ed at:  www.uae.gov. ae and egov.uae.gov.ae 
(Arabic only). WT/TPR/S/262 Trade Policy Review 
Page 54 
  
US$10 million in any five-year period are subject to an "offset programme", by the UAE Offset 
Program Bureau (OPB).  The OPB was created in 1992, and is manda ted to set up joint ventures, as 
well as to invest in commercial, industrial, financia l, and educational projects and to create investment 
funds in the UAE and abroad.  In 2007, the OPB cr eated a fully-owned subsidiary, Tawazun Holding, 
to contribute substantially in diversifying the UAE’s oil-dominated economy by focusing on the 
development and expansion of selected emerging co mpanies across a wide range of industrial and 
commercial areas.  The OPB is also entitled to requ ire offsets on other than military public purchases, 
but does not do this at present.  OPB purchases are conducted through direct negotiation with 
contractors. 
127. The procurement and offset processes start in pa rallel.  A defence contractor is informed of 
the requirement to enter into an offset agreemen t during the bidding process;  the contract award 
process is linked to the signing of the agreement.  Suppliers (domestic or foreign) that sign a defence procurement contract must undertake to set up a joint- venture with the private sector that will generate 
returns equal to an agreed-upon share of the c ontract, over a specified period.  An investment 
agreement is reached on an "offset programme" w ith each foreign defence supplier.  Under the 
programme, the foreign company undertakes to "fulfil its offset obligation", i.e., it is required to add 
economic and commercial value to the UAE's econom y equivalent to 60% of the supply contract 
value.  The level of obligation does not directly co rrespond to investments made  in an offset venture 
but to the value created by an offset venture in term s of contributions and prof its generation over time.  
The UAE Offsets Group (UOG) measures the output of an offset project through its profits.  
Typically, all defence contractors are expected to fu lfil their offset obligations over a period of seven 
years.  Certain projects may be granted an a dditional grace period depending on the level of 
complexity, sophistication, and infrastructure requirements. 
128. A certain level of obligation is expected at the end of each year, specifically:  5%, 10%, 10%, 
15%, 15%, 20%, 25% in each of the seven years, respectively.
63  Investors may also use a hybrid 
programme consisting of input and output-based activ ities to generate the expected value added.  
Input credit generating activities are limited to 30%  of the total contribution, while output credit 
generating activities should not be less than 70% of the value added created.  In case of non-
performance of the obligations, damages of 8.5% of the unfulfilled portion of the obligation are 
charged. 
129. Offset projects cover a wide range of economic activities, including advertising, fish farming, 
language centres, shipbuilding, leasing and financial services, and medical services.  In the future, to 
align with the Abu Dhabi Vision 2030, the OPB will be focusing on building capabilities in the 
manufacture of end-user products (systems) and all their components.64 
130. Apart from the federal regulations, each emirate has specific provisions regulating 
government procurement activities.  In Abu Dhabi,  Law No. 4 of 1977 regulates contracts between a 
foreign company and an Abu Dhabi government department.  Under the law, only local companies or 
local agents of foreign companies that are registered in Abu Dhabi may submit tenders.  A bid bond 
                                                      
63 Offset Program Bureau online information.  Viewed at:  h ttp://www.offset.ae/EN/Menu/Index. 
aspx?MainMenuID=&MenuID=84&mnu=&LeftImage=62420101106458731250.jpg&TopImage=6242010110
6459356250.gif&division=Cat&CatName=Offset+P olicy+Guidelines&PriID=34&Rmnu=OUR+PROGRAM&
URL=&CatID=&SubName=. 
64 Offset Program Bureau online information.  Viewed at:  h ttp://www.offset.ae/EN/Menu/Index. 
aspx?MainMenuID=&MenuID=85&mnu=&LeftImage=62420101106458731250.jpg&TopImage=6242010110
6459356250.gif&division=Cat&CatName=Area+of +Focus&PriID=34&Rmnu=OUR+PROGRAM&URL=&Ca
tID=&SubName=. United Arab Emirates WT/TPR/S/262 
 Page 55 
 
 
must accompany all tenders for government contracts,  and the bond is automatically forfeited if a bid 
is withdrawn before the date for the opening of the tenders. 
131. Dubai Law No. 6 of 1997 contains provisions regulating contracts between Dubai government 
departments and companies, including the prepar ation of tender documents , issuing the tender, 
bid-bond requirements, and performance-bond requireme nts.  The Dubai Government also requires a 
foreign company to employ a service agent.  Certain governmental purchases may be handled 
electronically (since 2000).65 
(v) Intellectual property rights 
(a) Overview 
132. The intellectual property regime in the UAE is still developing; the first intellectual property 
(IP) laws were enacted in 1992 and replaced or amended in 2002.  Domestic laws relating to 
intellectual property rights protection are supplem ented with laws issued by the Cooperation Council 
for the Arab States of the Gulf.  The authorities indi cated that the UAE is currently drafting legislation 
to protect layout-designs (topographies) of integrated circuits and undisclosed information.  The UAE 
does not have laws to protect geographical indications. 
133. The UAE has been a member of WIPO since 1974, and is a member of:  the Paris Convention 
(1996);  the Patent Cooperation Treaty (1999);  the Berne Convention (2004);  the Rome Convention 
(2004);  the WIPO Copyright Treaty (WCT) ( 2004);  and the WIPO Performances and Phonograms 
Treaty (WPPT) (2005).  The UAE is party to the Gulf Cooperation Patent Treaty. 
134. The Ministry of Economy is the federal author ity responsible for implementing and enforcing 
IP laws regarding patents, indus trial designs, and copyright, and it is the UAE contact point in the 
WTO.66  Enforcement at the border is mainly dealt with by the Federal Customs Authority.  The 
Ministry of Justice is responsible at the federal le vel, for any IP related matters referred up by local 
courts. 
(b) Patents 
135. The Patent and Design Law No. 17 of 2002 provides for the protection of patents and 
industrial designs.  Patents are granted for any invent ion that is the result of an innovative idea, or for 
an innovative improvement on a patented invention,  whether in relation to a new industrial product, 
an industrial process or method or to the applica tion of a known industrial process or method.  The 
term of patent protection is 20 years (non-renewa ble) from the date of filing the application. 
136. The Patent and Design Law extends protection to  innovations in all fields of technology, 
including pharmaceuticals and agricultural chemic al products, and it cove rs both products and 
processes.  Micro-organisms are patentable.  Howeve r, exceptions from patentab ility exist for:  plant 
and animal research, or biological processes for the production of plants or animals, with the 
exception of microbiological processes and produc ts;  scientific principles and discoveries;  
diagnostic, therapeutic, and surgical methods for th e treatment of humans or animals;  inventions 
related to national defence;  or  inventions that would be cont rary to public order and morality. 
                                                      
65 In the Emirate of Dubai, Tejari.com is used to advertise public purchases of information technology 
equipment. 
66 WTO document IP/N/3/Rev.4/Add.3,12 September 2000. WT/TPR/S/262 Trade Policy Review 
Page 56 
  
137. Law No. 17 of 2002 enables a patent holder to prevent others from manufacturing, importing, 
offering for sale, selling, using or otherwise keepi ng for the purpose of selling or using the product, or 
using the method. 
138. Patent applications must be filed with the UAE  Patent Office.  Applications are examined 
with respect to compliance with formalities and patentability under the Patent Law, including novelty, 
inventiveness, and industrial applicability.  In case of refusal, an applicant has the right to appeal to 
the Committee in the Patent Office.  Accep ted applications are published in the Official Gazette , and 
any interested party has the right to appeal to th e Committee within 60 days of publication.  In the 
absence of opposition, the letters-patent or  the utility certificate is issued.  
139. The law allows for the granting of compulso ry licences, where the right-holder does not 
satisfy the stipulated working requirements within  three years from the grant date of the patent.67  
Compulsory licences may also be granted if exploita tion of the patent is stopped for two consecutive 
years, or if the owner refuses to license it voluntar ily under a contract.  To obtain a compulsory 
licence, an applicant must prove that efforts have been made to obtain a licence from the patent owner 
on reasonable conditions.  No compulsory licences ha ve been granted during the period under review.  
There are no provisions on parallel imports of pate nted products and there has been no jurisprudence 
in the UAE in this regard. 
(c) Industrial designs 
140. Industrial designs are protected by the Pate nt and Design Law (Law No. 17 of 2002).  
Industrial designs must be registered to be protected .  Applications to register a design are filed with 
the Patent Office once examined for compliance w ith the law.  If accepted, the application is 
published in the Official Gazette .  The examination procedure for d esigns and industrial models is the 
same as that for patents.  There is a 60-day period for any interested party to oppose registration.  In 
the absence of any opposition, a certificate of registration is issued. 
141. The term of protection for a design is 10 year s.  The holder is accorded exclusive rights over 
imports of any product related to the industrial design, or processing of such a product for the purpose 
of offering it for sale or selling it.  A special register is kept by the Ministry of Economy as per Law 
No. 31 of 2006.  
(d) Copyright and related rights 
142. Copyrights and Neighbouring Rights Law No. 7 of 2002, as amended by Federal Law No. 32 
of 2006, is the main legislation protecting copyri ght.  The law provides for the exclusive right to 
exploit, under the rental right, literary works, in cluding computer programs and cinematography work 
(Table III.7).  Copyright protection is in general for 50 years.  Registration with the Ministry of Economy is not required for the work to be protected. 
143. Registration with the competent authority is optional, but is regarded as the authoritative 
reference to the copyrighted inform ation.  However, non-registration does not mean that the work is 
not protected. 
144. An author's rights are protected for life pl us 50 years.  Holders of copyrights and 
neighbouring rights may assign their economic rights to specialized professional societies to administer them, or authorize other bodies to practice these rights. 
                                                      
67 The authorities have indicated that the working of a patent refers only to commercial exploitation and 
does not include importation. United Arab Emirates WT/TPR/S/262 
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Table III.7 
Protected works under the Copyright and Neighbouring Rights Law, 2011 
 Books, booklets, articles and other literature 
 Computer software and applications, data bases and similar works defined in a d ecision to be issued by the Minister 
 Lectures, speeches, sermons and other works of similar nature 
 Plays, musicals and pantomimes 
 Musicals accompanied by dialogue and musicals which are not accompanied by dialogue 
 Audio and video work or audio visual work 
 Architectural work and archit ectural plans and drawings 
 Work involving drawing, painting,  sculpturing, etching, lithogra phy, screen printing, relief a nd intaglio prints and other 
similar works of fine art 
 Photographic work 
 Works of applied art and plastic art 
 Charts, maps, plans, 3-D modelling for geographical and t opographical applications and architectural design etc. 
 Derivative works, subject to the protecti on afforded to the work(s) upon which they are based. The protection shall extend to 
the title of the work if created as well as the creative con cept devised for broadcast material 
 Translations, summaries, editorials, modifications and commenta ries which have been carried out with the consent of the 
author 
 Any other works whose means of expression are wr iting, sound, drawing, photography or movement 
 
 
Source Federal Law No. 7 of 2002 concerning Copyrights and Neighbouring Rights. 
145. Performers and their successors also have litera ry and economic rights (Table III.8).  The 
economic rights of performers and producers of phonograms are protected for 50 years from the beginning of the calendar year following that in  which the performance was accomplished.  If the 
performance was fixed in a phonogram, the period is cal culated from the end of the year in which the 
fixation was made.  The rights of broadcasting orga nizations are protected for 20 years, calculated 
from the beginning of the calendar year following the year of first transmission. 
Table III.8 
Protection of neighbouring rights, 2011 
Performers enjoy the right to: 
 transmit their unfixed performance and communicate it to the public 
 fix their performance on a phonogram 
 reproduce their fixed performance on a phonogram 
 fix live performances on a phonogram for direct or i ndirect commercial revenue, rental, transmission  
Producers of phonograms enjoy the right to: 
 prohibit any exploitation of their phonograms by any means without their authorization 
 copy, rent, broadcast, or re-broadcast 
 disseminate their recordings via wire , wireless, computer or other means 
Broadcasting organizations enjoy the right to: 
 grant licences for exploitation of their recordings and broadcast programmes 
 prohibit any communication of their programmes or reco rdings to the public without their authorization 
 
 
Source : Federal Law No. (7) of 2002 concerning  copyrights and neighbouring rights. 
146. Applications for a compulsory licence for either  copying or translating any protected work 
may be submitted to the Ministry of Economy three years after the date of publication in case of a 
translation licence and five years for photocopying. 
147. There are no provisions on parallel imports in the copyright legislation. WT/TPR/S/262 Trade Policy Review 
Page 58 
  
(e) Trade marks 
148. Federal Law No. 37 of 1992 on trade marks,  as amended by Law No. 19 of 2000 and Law 
No. 8 of 2002, provides protection for registered  trade marks in the UAE.  The law includes the 
definition of trade marks, signs that cannot be regi stered as trade marks, trade mark registration and 
cancellation procedures, transfer of ownership and mo rtgage of trade marks, licensing others to use 
trade marks, penalties for trade mark law infringe ment and general and transitory provisions. 
149. Federal Law No. 37 defines a trade mark as any distinguishing form of names, words, 
signatures, letters, figures, graphics, logos, titles, ha llmarks, seals, pictures,  patterns, announcements, 
packs or any other marks or group of marks used or  intended to be used either to distinguish goods, 
products or services from whatever sources or to indicate that certain services, goods or products 
belong to the owner of the trade mark because of th eir provision, manufacturing, selection or trading.  
The law also contains provisions on the protecti on of well-known marks.  The trade mark law also 
specifies signs that may not be registered (Table III.9). 
150. Trade marks may be registered with the Ministry of Economy, which is in charge of 
registration in the UAE.  Once an application is filed, it is examined to assess the trade mark's 
registrability.  Applications accepted by the Registrar are published in the Trade mark Journal  and 
two local Arabic newspapers.  There is a 30-day period for filing an opposition by any interested party.  In the absence of opposition, the published trade mark is registered, and a certificate of 
registration is issued.  Approved trade marks are published in the Trademark Journal and two Arabic 
newspapers at the expense of the applicant.  A pplications for renewal must be submitted during the 
last year of the protection period.  There is a three-month grace-period for late renewal, upon payment 
of a fine.  Renewals are also published in the Trademark Journal  and in two local Arabic newspapers.  
Trade mark registration is valid in all the emirates for ten years, renewable for consecutive periods of 
ten years. 
Table III.9 
Signs that may not be registered as a trade mark in the UAE, 2011 
 Signs without any distinctive character or property or that use common names of goods, products and services or ordinary 
drawings or pictures of goods and products 
 Signs that offend public morals or are contrary to public order 
 Signs using or imitating public symbols, flags and other logos of the UAE or any Arab or international organization or any 
foreign country without  their authorization 
 The emblem of the Red Crescent or the Red Cross or  any similar symbols or signs or their imitations 
 Signs that are identical or similar to sy mbols with absolutely  religious character 
 Geographical names if their use can cause confusion about the origin or source of the goods, products or services 
 The name, title, image or logo of a third party unless he or his heirs agreed to their use in advance 
 Particulars of degrees of honour that do not prove that the applicant is legally entitled thereto 
 Signs that may mislead the public or contain false statements or descriptions about the origin or  source of products or service s, 
as well as marks that contain a fictitious, imitated or forged trade name. 
 Trade marks owned by individuals or legal entities with which any deal is prohibited 
 Signs whose registration could result in  undervaluation of other products or se rvices distinguished by such signs 
 Trade marks that contain words or expression such as Con cession, Concessionaire, Regist ered, Registered Drawing, 
Copyright, or other similar words and phrases 
 National and foreign medals, coins or bank notes 
 Trade marks that are merely a translation of a renowned or al ready registered trade mark if  the registration would confuse 
consumers about the products distinguished by the trade mark 
 
 
Source:  Law No. 8 of 2002. 
151. The Ministry may remove a registered trade ma rk after notifying the concerned party of the 
reasons for removal.  Affected parties may appeal  the removal decision in the relevant civil court 
within 30 days of notification of removal.  Trade marks may be cancelled by any interested party who United Arab Emirates WT/TPR/S/262 
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can prove that the trade mark was not actually used for five consecutive years.  There have been no 
such cases during the period under review. 
152. Violations of the trade marks law, such as:  fo rging or imitating a registered trademark, the 
deliberate use of a forged or imitated trade mark, and the sale, display, promotion or possession (with 
the intent of selling) of products with a forged, im itated or illegally placed trade mark may lead to 
imprisonment and/or a fine of at least AED 5,000.  A person giving the false impression that he holds 
a registered trade mark is also subject to imprisonment and a fine. 
153. The trade mark law does not contain provisions w ith respect to parallel imports or to national 
or international exhaustion of rights.  However, th e owner of a trade mark may, by a written notarized 
contract, grant to any person a licence to use the trade mark.  The licence has no effect on third parties 
unless it has been recorded in the Register and publ ished as prescribed in the Executive Regulations.  
According to the authorities, the trademark law co uld, as a result, be invoked by the owner of the 
trade mark to prevent parallel imports;  no su ch case has so far been filed in the UAE. 
(f) Enforcement 
154. The UAE has implemented programmes to increase awareness regarding IP protection.  
According to the authorities, this is in order to  establish an environment that promotes innovation, 
which could help attract investment in IP-related areas in the UAE. 
155. The laws on copyright, patents and designs, and trade marks provide for measures to prevent 
violation of intellectual property rights, includi ng preventive seizure, confiscation, removal or 
destruction of products and equipment, as well as e limination of the effects of the illegal acts, and 
compensation, and imprisonment in certain instances. 
156. The trade marks law defines penalties with re gard to counterfeit, imitation, misleading 
practices, and fraudulent use of registered trade marks.  Fines of at least AED 5,000 may be levied, as well as prison sentences of up to three years, depending upon the crime.  The copyrights law lays 
down similar procedures, with minimum deten tion of two months, fines of AED 10,000-500,000 
and/or closure of the premises.  Articles 60-62 of the patent and design law also lay down criminal 
sanctions and monetary penalties in the range  of AED 5,000-100,000, according to the crime. 
157. Customs is entitled to take measures at the bor der to prevent any violation of IPRs, in 
accordance with the above-mentioned laws as well  as under customs regulations.  These measures 
may be taken upon demand of the right-holder, based on a judicial order or by the customs authorities 
on their own initiative.