First:

Passengers are permitted to bring the following items without paying customs duty:

• Gifts whose value does not exceed AED 3,000
• Cigarettes that shall not exceed 400 cigarettes, 50 cigars and 500 grams of tobacco.
• Alcoholic beverage and beer that shall not exceed 4 liters.
• Video camera with their appropriate quantity of tapes, films and accessories.
• A Projector for displaying slides and films including accessories and agreeable quantities of slides and films.
• A Telescope.
• Personal Musical instruments.
• Radio systems, combined broadcasting apparatus, CD and DVD players with agreeable quantities
• One equipment of the following portable systems: Mobile telephone, Portable TV set, Portable typing set, a laptop, calculator, Baby car, Disabled wheelchair and cars, personal sports equipment.
• Cash money, currencies and travelers cheques not more than AED 60,000; for passenger whose age shall be 18 years or more.

Exemption Conditions:

Exemption from customs duties for passenger effects or gifts or items accompanied with the passenger shall be subject to the following conditions and terms:

• The baggage and gifts must be of a personal nature, not for sale and not in commercial quantities.
• The passenger must not enter the country with goods on a regular basis, be a trader in what he possesses or a member of the respective conveyance crew.
• Passengers below 18 years of age may not bring cigarettes, alcoholic beverages, money cash and bank cheques, golden or silver coins.. etc, into the country.
• Prohibition and restriction procedures shall be applicable to items or belongings accompanying passengers.

Declaration of passenger’s effects:

All passengers entering the United Arab Emirates shall declare their belongings and items which are more than the allowed quantities and categories. Customs duties and all customs procedures of prohibition and restriction for gifts and other personal effects and belongings shall be affected on the extra quantities of these articles. Passenger s shall also declare the amount of money which is more than the allowed one. The declaration of the amount of money carried shall be according to the regulations adopted by the competent official authority by the following ways:

• Verbal declaration
• Written declaration
• Using the red channel
• Electronic declaration