Ali Galadari, senior judge at the Dubai Court of Cassation, addresses changes to the UAE's drug laws. Satish Kumar for the National
Ali Galadari, senior judge at the Dubai Court of Cassation, addresses changes to the UAE's drug laws. Satish Kumar for the National
Ali Galadari, senior judge at the Dubai Court of Cassation, addresses changes to the UAE's drug laws. Satish Kumar for the National
Ali Galadari, senior judge at the Dubai Court of Cassation, addresses changes to the UAE's drug laws. Satish Kumar for the National

UAE legal reforms: what the new law says about products containing cannabis extracts


Salam Al Amir
  • English
  • Arabic

Changes to the UAE's drug laws will limit criminal action against people found to be carrying products which contain cannabis extracts.

Items with traces of the drug – such as the THC compound – will instead be seized and destroyed, with no punishment for first-time possession.

Those caught with such items again, however, could face prosecution.

Some medical items and foods, such as hemp-based products, can carry extremely low levels of THC, which is the main stimulative compound in cannabis.

New amendments to UAE legislation, to come into force in January, have removed the prospect of many people inadvertently falling foul of the law.

But those in possession of e-cigarettes filled with cannabis extract will continue to face criminal charges.

“Not only legal professionals but doctors, psychiatrists, social experts and others came together to revise the law and produce one that prioritises rehabilitation and the welfare of society,” said Ali Galadari, senior judge at the Dubai Court of Cassation.

Consuming drugs is a crime and the revised law does not change this rule. Therefore, people found in possession of substances such as CBD oil in e-cigarettes will be charged, he said.

“Carrying vape cigarettes that are filled with CBD oil is different from carrying food or drink or medicine that contain THC,' the judge said.

The use of e-cigarettes containing CBD oil remains prohibited in the Emirates. Photo: AFP
The use of e-cigarettes containing CBD oil remains prohibited in the Emirates. Photo: AFP

“Smokers are very aware of what their cigarettes contain, so they should be able to know if it's CBD oil and not think that the revised law will spare them penalty.

“If in doubt about the ingredients of their vaping juice, they should simply buy them from licensed shops.”

What has changed?

Previously, people carrying products that include traces of cannabis would have been detained and referred to prosecutors on charges of drug importation or possessing.

A criminal case would have followed and a conviction meant a prison sentence of up to 10 years and deportation for expatriates.

After major legal changes in November, such items found on people arriving in the country will instead be confiscated and destroyed.

Article 96 states it “shall not be considered punishable by law an action of bringing in, importing, transmitting, or possessing food, drinks or other products which ingredients contain drugging or mind-altering substances mentioned in parts of tables 1, 4, 5 and 6 of this law”.

These listed substances include cannabis, cannabis resin and extracts and tinctures of cannabis, morning glory, tetrahydrocannabinol (THC), Dronabinol, Delta-9-tetrahydrocannabinol and its stereochemical variants.

“This change, among other changes to the country’s drug law, addressed a debate we often had as judges which is whether a drug user is a criminal, or a patient,” Mr Galadari said.

“This has been addressed and the law clearly prioritises rehabilitation and what is best for the defendants themselves and for the country and the society.”

A first-time offence will not be regarded as a crime of possessing drugs for personal use.

However, an official report must document the incident and the substances confiscated must be referred to the relevant authorities to handle the process of destroying them.

“I saw many people get charged with bringing in products that contain THC that are allowed in their countries, but they had no idea it was not allowed in the UAE,” said Ayham Al Moghrabi, a legal consultant.

“However, people carrying products whose ingredients may be questionable need to read the tables attached to the drug law – which are widely available online – because carrying other substances in any form is still punishable.”

Other significant changes to UAE’s anti-narcotics law include cutting minimum jail terms and setting up specialist detention centres as an alternative to prison.

These will provide treatment and rehabilitation programmes, sports and vocational training, as well as family, occupational and social integration initiatives.

“I assume these centres will, very soon – within this year – be ready, especially as the country now has extensive experience in this issue,” Mr Galadari said.

Deportation for foreigners in drug cases is no longer mandatory, with judges able to decide if someone convicted is allowed to stay.

“When it comes to when I may consider deportation, I need look at all details, before I decide,” Mr Galadri said.

“For instance, I need to see whether the defendant is a resident, a visitor, a first timer, or if the person has a criminal record, and other details that will help me decide what is best for the person, his family and the community.”

Brief scores:

Toss: Nepal, chose to field

UAE 153-6: Shaiman (59), Usman (30); Regmi 2-23

Nepal 132-7: Jora 53 not out; Zahoor 2-17

Result: UAE won by 21 runs

Series: UAE lead 1-0

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

First Person
Richard Flanagan
Chatto & Windus 

Kill%20Bill%20Volume%201
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Quentin%20Tarantino%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Uma%20Thurman%2C%20David%20Carradine%20and%20Michael%20Madsen%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%204.5%2F5%3C%2Fp%3E%0A
Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ELeap%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202021%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ziad%20Toqan%20and%20Jamil%20Khammu%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20Undisclosed%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3ESeven%3C%2Fp%3E%0A
FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
UAE currency: the story behind the money in your pockets
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

Updated: December 29, 2021, 4:08 PM