• Entry of the following items or belongings accompanying the passengers shall be allowed and exempted from Customs duty:
  • Gifts whose value does not exceed AED 3000.
  • The Number of cigarettes shall not exceed 400 cigarettes, 50 cigars, 500 gram of tobacco (minced or pressed for pipes), minced or pressed tobacco for smoking, tobacco or mild-tasting tobacco.
  • The amount of alcohol beverage and beer shall not exceed 4 liters for alcohol beverage; or 2 cartons of beer; each consisting of 24 cans not exceeding 355 ml for each can or its equivalent.
• Entry of the following personal effects accompanying the passengers shall be allowed and exempted from customs duty:
  • Still and moving image video cameras with their appropriate tapes, films and accessories.
  • Projectors for displaying slides and films including accessories and agreeable quantities of slides and films.
  • Telescopes.
  • Portable music equipments.
  • Radio systems, combined broadcasting apparatus, CD and DVD players with agreeable
  • quantities.
  • Mobile telephone.
  • Portable TV sets.
  • Portable typing sets.
  • Computers including laptops.
  • Portable calculators.
  • Baby cars.
  • Disabled wheeled chairs and cars.
  • Sports equipment.
  • Cash money, currencies and traveling cheques less than AED 40000; and the passenger’s age shall not be less than 18 years old.

Exemption Conditions

Exemption shall be subject to the following conditions and controls:

• The baggage and gifts must be of a personal nature and not in commercial quantities.
• The passenger must not be one of those who reports frequently to Customs offices, a trader in what he possesses or a member of the respective conveyance crew.
• Entry or exemption of cigarettes and alcoholic beverages for those who’s their age is less than 18 years old; shall not be allowed.
• Prohibition and restriction procedures shall be applicable to items or belongings accompanying the passengers.