• Officials seized 18kg of cocaine at Abu Dhabi Airport, in April, 2015. Courtesy: Security Media.
    Officials seized 18kg of cocaine at Abu Dhabi Airport, in April, 2015. Courtesy: Security Media.
  • Travellers are banned from packing stone sculptures among their luggage. AFP
    Travellers are banned from packing stone sculptures among their luggage. AFP
  • Dubai Police seized more than 600kg of ivory during operations in 2015. Courtesy: Dubai Police
    Dubai Police seized more than 600kg of ivory during operations in 2015. Courtesy: Dubai Police
  • Counterfeit cash cannot be brought into the UAE. AP
    Counterfeit cash cannot be brought into the UAE. AP
  • Nylon fishing nets are outlawed under travel guidelines issued by the Federal Customs Authority. AFP
    Nylon fishing nets are outlawed under travel guidelines issued by the Federal Customs Authority. AFP
  • Laser pens should not be carried on flights into or out of the Emirates. AFP
    Laser pens should not be carried on flights into or out of the Emirates. AFP
  • The number of cigarettes to be carried by passengers is capped at 200. The National
    The number of cigarettes to be carried by passengers is capped at 200. The National

From nuclear dust to stone sculptures: UAE customs officials outline banned items for travellers


  • English
  • Arabic

Customs officials are seeking to ensure safe travel for all after releasing a list of items passengers are banned from transporting to and from the UAE.

The Federal Customs Authority said prohibited goods included narcotics, raw ivory, laser pens with red lights, fake and counterfeit currency, and substances containing nuclear rays and dust.

Live animals (specifically pigs), stone sculptures, gambling paraphernalia, nylon fishing nets, religiously offensive or immoral drawings and betel leaves also make the banned list.

Officials said the value of gifts carried by travellers should not exceed Dh3,000 and the cap on cigarettes was 200.

Additionally, tobacco products and alcoholic drinks should not be carried by travellers below 18 years.

All travellers coming to or departing the country should disclose any currencies and precious metals or stones valued more than Dh60,000.

The authority has posted an awareness video – in Arabic, English and Urdu – on its website to ensure people abide by the customs regulations of the Emirates and other Gulf countries.

Warning for smugglers

The FCA said passengers caught smuggling face both prison sentences and fines.

The authority said smuggling offences included transporting or possessing prohibited or restricted goods, failing to declare commercial goods, furnishing forged documents and placing false signs to evade duties.

What luggage is allowed?

The FCA said permitted luggage includes movie projection devices, radio and CD players, digital cameras, TV and receiver (one of each), personal sports equipment, portable computers and printers, and medication for personal use, provided it complies with applicable regulations.

Officials stated that entry of some restricted items may be permitted following consent from authorities.

This includes live animals, weapons, ammunitions, explosives and fireworks, medicines, drugs and medical equipment and instruments, alcoholic drinks, cosmetics and personal care products, raw diamonds and cigarettes manufactured and processed from tobacco.

Advice for travellers

The FCA offered tips for travellers to ensure stress-free trips.

These include not receiving luggage or bags in a country of departure without knowing their contents, not exchanging luggage with friends without checking what is inside and always carrying a certified prescription for medications. Travellers were also urged to follow guidelines and instructions issued by airlines and forwarding companies, and not to conceal information on prohibited or restricted substances.

Scorebox

Sharjah Wanderers 20-25 Dubai Tigers (After extra-time)

Wanderers

Tries Gormley, Penalty

Cons Flaherty

Pens Flaherty 2

Tigers

Tries O’Donnell, Gibbons, Kelly

Cons Caldwell 2

Pens Caldwell, Cross

How it works

A $10 hand-powered LED light and battery bank

Device is operated by hand cranking it at any time during the day or night 

The charge is stored inside a battery

The ratio is that for every minute you crank, it provides 10 minutes light on the brightest mode

A full hand wound charge is of 16.5minutes 

This gives 1.1 hours of light on high mode or 2.5 hours of light on low mode

When more light is needed, it can be recharged by winding again

The larger version costs between $18-20 and generates more than 15 hours of light with a 45-minute charge

No limit on how many times you can charge

 

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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Yemen's Bahais and the charges they often face

The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.

The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran. 

Today, some 2,000 Baha'is reside in Yemen, according to Insaf. 

"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said. 

Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer. 

The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy. 

 

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Women’s World T20, Asia Qualifier, in Bangkok

UAE fixtures Mon Nov 20, v China; Tue Nov 21, v Thailand; Thu Nov 23, v Nepal; Fri Nov 24, v Hong Kong; Sun Nov 26, v Malaysia; Mon Nov 27, Final

(The winners will progress to the Global Qualifier)

THE APPRENTICE

Director: Ali Abbasi

Starring: Sebastian Stan, Maria Bakalova, Jeremy Strong

Rating: 3/5

The biog

Profession: Senior sports presenter and producer

Marital status: Single

Favourite book: Al Nabi by Jibran Khalil Jibran

Favourite food: Italian and Lebanese food

Favourite football player: Cristiano Ronaldo

Languages: Arabic, French, English, Portuguese and some Spanish

Website: www.liliane-tannoury.com

AS%20WE%20EXIST
%3Cp%3EAuthor%3A%20Kaoutar%20Harchi%C2%A0%3C%2Fp%3E%0A%3Cp%3EPublisher%3A%20Other%20Press%3C%2Fp%3E%0A%3Cp%3EPages%3A%20176%3C%2Fp%3E%0A%3Cp%3EAvailable%3A%20Now%3C%2Fp%3E%0A