Customs clearance in the UAE : cash declaration, duties and restricted goods

On entry to or exit from the United Arab Emirates (UAE), travellers and operators must comply with rules on declarations, exemptions and customs duties. This note summarises the key points from the official portal: cash/instrument thresholds, exempt items, duty rates, banned/restricted goods, competent authorities and useful eservices.

Cash declaration (cash, instruments, precious metals/stones)

Any passenger entering/leaving the UAE with more than AED 60,000 (or equivalent) in cash, financial instruments, precious metals or precious stones must declare the amount to the federal authority ICP (Identity, Citizenship, Customs & Ports Security) via the official website or the Afseh app (Android/iOS). For passengers under 18, amounts are added to the parent/guardian limit.

Dutyfree items

Examples of personal items admitted free of duty (subject to conditions): cameras, mobile phones, portable musical instruments, laptops/printers, calculators, wheelchairs, strollers, personal jewellery, compliant medicines, clothing/toiletries, etc. Personal belongings and gifts are dutyfree if:

• their combined value (gifts, perfume, luggage) does not exceed AED3,000;
• they are of limited quantity (noncommercial);
• the passenger is not a frequent traveller carrying goods regularly, nor a crew member.

Illustrative quotas (Dubai): up to 200 cigarettes or 50 cigars or 500 g of tobacco; alcohol: ≤ 4 litres or 2 cartons of beer (24 cans ≤ 355 ml). Above these, duty and VAT apply.

Customs duty rates

The standard duty is 5% of CIF value (Cost + Insurance + Freight). Specific rates apply: 50% on alcohol and 100% on cigarettes (excise may also apply). See the GCC Unified Customs Tariff and local customs sites for details.

Banned and restricted goods

Banned (non exhaustive)

• Controlled/illicit drugs and substances;
• Counterfeit goods/currency;
• Objects linked to black magic/sorcery;
• Publications/artwork contrary to Islamic values;
• Gambling

Restricted (prior approval required)

• Animals/plants, fertilisers/pesticides: Ministry of Climate Change and Environment;
• Weapons/ammunition/explosives: Ministry of Defence/Interior;
• Medicines/medical devices: Ministry of Health;
• Media publications/products: Ministry of Culture and Youth;
• Media publications/products: Ministry of Culture and Youth;
• Radio/telecom devices: TDRA;
• Alcoholic beverages: MOI/Dubai Police;
• Cosmetics/ecigarettes: Ministry of Industry and Advanced Technology.

Customs authorities and locations

ICP is the federal entity responsible for customs procedures, inspection and fraud prevention. Local customs authorities operate in each emirate (Abu Dhabi, Dubai, Sharjah, Ajman, Ras Al Khaimah, Fujairah). Customs offices are located at airports, seaports and land borders (see official lists).

Useful eservices

• ICP: UAE Customs portal; travellers’
• Online services of Abu Dhabi, Dubai, Sharjah, etc. customs (declarations, applications, payments).

UAE customs clearance revolves around clear thresholds (cash declaration at AED 60,000), limited dutyfree allowances for personal effects and a 5% standard duty (with higher rates for alcohol/tobacco). By pre checking goods, declaring accurately and using eservices, travellers can streamline customs processing and avoid delays and penalties.

Our expert tax lawyers are available to answer all your questions and provide advice. Our consultations can be held in person or via videoconference. You can make an appointment directly online at www.agn-avocats.fr.