Imports of a few commodities are prohibited from all sources for health or security reasons. Imports from member states of the Gulf Co-operation Council are not subject to customs duty. Jebel Ali was the first free zone in the Gulf. Samples of no commercial value are allowed duty-free entry. The importation of firearms, unlicensed drugs, pork products and alcoholic beverages is restricted.
Duties are levied c.i.f. ad valorem.
The UAE is the leading distribution centre for business operating throughout the middle East. Customs duties are general low. This is required for shipments to the UAE issued by an appointed shipping company or agent, to ensure that all requirements have been met for entry into a UAE port. The certificate must be certified by a Chamber of Commerce and then legalised by a UAE Consular official. The CCCN number should be shown.