According to the United Nations Office on Drugs and Crime, trafficking in amphetamines has increased in the Middle East in recent years. Photo: Dubai Customs
Specially trained K-9 units are often used by border forces to intercept shipments. EPA
Experts believe the amount intercepted accounts for only around a tenth of the total quantity of pills being smuggled out of places like Syria and Jordan. EPA
Dubai Customs thwarted 398 attempts to smuggle drugs into the city in the first three months of this year. Photo: Dubai Customs
Captagon pills on display after being seized in Greece in 2019. EPA
Captagon became synonymous with the Syrian Civil War. AFP
The small, off-white pills have quickly become one of the most widely consumed drugs in the Middle East. EPA
Millions of Captagon pills are seized around the world each year. EPA
Captagon pills on display after a major interception of a shipment in 2009. Nicole Hill / The National
Customs officers say Captagon smugglers prefer to use sea ports rather than airports because of the size of shipping containers, enabling them to conceal larger quantities of drugs. Photo: Dubai Customs
But what is Captagon, who is consuming it and what effects does it have on users?
What is Captagon?
Captagon was first created in 1961 as an alternative to amphetamine and methamphetamine and was used to treat attention deficit hyperactivity disorder and, less commonly, depression.
The drug, however, was never given regulatory approval by the US Food and Drug Administration (FDA) and in 1981 it was declared a controlled substance after the medical community determined that the drug’s addictive properties outweighed its clinical benefits.
By 1986 manufacturing Captagon had been outlawed in almost every country, but illegal production of the drug continued.
Criminal gangs from Bulgaria and Turkey are believed to have helped to introduce Captagon to the Middle East, where production has flourished in territory beyond the control of fragile states such as Syria and Lebanon.
Today, most of the pills being sold as Captagon across the region have little in common with the tablets produced in the 1960s.
Although stamped with the Captagon logo, these counterfeit pills – often white or yellowish brown in colour – are much less likely to contain fenethylline, the chemical first used in the original tablets.
They are instead more often made up of a mix of other amphetamine derivatives that are easier to produce, as well as additives such as caffeine, quinine and paracetamol.
Who is taking it?
Captagon quickly became associated with the civil war in Syria, after reports emerged of fighters on both sides using the drug on the battlefield.
Talk of ISIS fighters being imbued with supernatural powers after dosing up on handfuls of pills were fanned by producers and the fighters themselves, but have largely been discredited by experts.
Analysts often questioned the drug’s influence on the conflict, pointing instead to the Captagon trade being a lucrative revenue stream for the different warring sides in Syria.The main markets for Captagon are in the Gulf, where it is popular as a recreational drug with young people, particularly in Saudi Arabia.
Data on how widespread the use of Captagon is in Saudi Arabia is scarce, but it is known to be popular as a party drug and among students under pressure to perform academically.
In 2015, the secretary general of Saudi Arabia’s National Committee for Narcotics Control said that the majority of the kingdom’s drug addicts were between 12 and 22 years old, with as many as 40 per cent of those addicted to Captagon being in that age group.
What effects does it have on users?
Captagon is a highly addictive amphetamine. It works by stimulating the central nervous system, increasing alertness and concentration and allowing users to stay awake.
It has been compared with drugs such as Adderall, another amphetamine used to treat ADHD in children.
Despite the descriptions of extremist fighters in Syria feeling invincible while on the drug, the effects of Captagon are generally mild, with users reporting feeling mild euphoria, as well as being talkative and more energetic.
But Captagon abuse can have devastating consequences for those who become addicted.
Long-term amphetamine users can suffer from a range of side effects including confusion, hallucinations, nausea, vomiting, seizures, high blood pressure and heart palpitations, according to The Cabin, an addiction services group that operates in Saudi Arabia.
Other side effects reported by regular users include blurred vision, vertigo, breathing difficulties, heart palpitations, gastrointestinal symptoms, muscle and joint pain, mood swings, confusion, feelings of anger and irritability.
When users try to quit taking Captagon pills, they often encounter strong withdrawal symptoms, including fatigue, that cause them to seek out the drug again.
Treatment for Captagon addiction usually includes psychotherapy, as well as exercise and diet programmes.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Key facilities
Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
Premier League-standard football pitch
400m Olympic running track
NBA-spec basketball court with auditorium
600-seat auditorium
Spaces for historical and cultural exploration
An elevated football field that doubles as a helipad
Specialist robotics and science laboratories
AR and VR-enabled learning centres
Disruption Lab and Research Centre for developing entrepreneurial skills
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
The specs: Macan Turbo
Engine: Dual synchronous electric motors Power: 639hp Torque: 1,130Nm Transmission: Single-speed automatic Touring range: 591km Price: From Dh412,500 On sale: Deliveries start in October
