-  It is five percent of the CIF (Cost, Freight and Insurance) value of goods.
- There is 50% Duty payable for alcoholic beverages, and 100% for cigarettes (all tobacco products).

- Documentation of customs bills.
- Inspection and checking.
- Customs evaluation, assessment and calculation of customs value of goods.
- Classification and coding of goods.
- Implementation of provisions in relation to prohibited and restricted goods.
- Release of goods

- Any Company that uses customs service’s needs to register with Sharjah Customs.

- A copy of a valid trade license.
- A copy of the passport of the authorized person.
- Authorization letter from the company.
- Registration fees of AED150 yearly

- Payment of due customs duty (5%) of the value of the merchandise as deposit to be refunded when re-exported.

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.

The following passenger’s personal belongings are permitted entry and shall be exempted from customs fees.

- Still and moving image video cameras with their appropriate tapes, films and accessories.
- Cash money, currencies and travelers cheques altogether not more than AED 100,000 and the passenger’s age shall not be less than 18 years old.
- Radio systems, combined broadcasting apparatus, CD and DVD players with agreeable quantities.
- Agreeable quantities of projectors for displaying slides and films including accessories.
- Telescopes.
- Mobile telephone.
- Portable TV sets.
- Computers including laptops.
- Baby strollers.
- Portable music equipment.
- Sports equipment.
- Portable typing sets.
- Portable calculators.
- Disabled wheelchairs and cars.

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 into the country.
- Prohibition and restriction procedures shall be applicable to items or belongings accompanying passengers.

- All kinds of Narcotic drugs (Hashish, Cocaine, Heroin, Poppy Seeds, Hallucination Pills, etc..).
- Goods intended to be imported from boycotted countries.
- Goods from Israeli origin or bearing Israeli trademarks or logos .
- Crude Ivory and Rhinoceros horn.
- Gambling tools and machineries.
- Three layers fishing nets.
- Original engravings, prints, lithographs, sculpture and statues in any material.
- Used, reconditioned and inlaid tires.
- Radiation polluted substances.
- Printed publications, oil paintings, photographs, pictures, cards, books,magazines stony sculptures and mannequins which contradict Islamic teachings, decencies, or deliberately implying immorality or turmoil.
- Any other goods, the importation of which is prohibited under the authority of U.A.E. customs laws or any other laws in the country.
- Forged and duplicate currency.
- Cooked and home-made foods.

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.