General UAE Legal Questions LawCabinet Resolution No. (123) of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC

Article (4) This Resolution shall be published in the Official Gazette and shall enter into force as of 01 January 2025. Mohammed Bin Rashid Al Maktoum Prime Minister Issued by Us: On: 02 Jumada II, 1446 A.H. Corresponding to: 04 November 2024 AD

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 3 Lists of Prohibited and Restricted Goods in the States of GCC Approved by Financial and Economic Cooperation Committee of the Gulf Cooperation Council

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 4 a. List of Common Restricted Goods H.SCODE H.SCODE Description Description 01 01 21 10 Of Arab breed Of Arab breed 01 01 21 90 Other Other 01 01 29 10 Horses for sport Horses for sport 01 01 29 20 ponies ponies 01 01 29 90 Other Other 01 01 30 00 Asses Asses 01 01 90 00 Other Other 01 02 21 00 Pure-bred breeding Cows Pure-bred breeding animals 01 02 29 00 Other Other 01 02 31 00 Pure-bred breeding buffalos Pure-bred breeding animals 01 02 39 00 Other Other 01 02 90 00 Other Other 01 04 10 10 Pure-bred breeding lamb Pure-bred breeding 01 04 10 90 Other Other 01 04 20 10 Pure-bred breeding goats Pure-bred breeding 01 04 20 90 Other Other 01 05 11 00 Fowls of the species Gallus domesticus Fowls of the species Gallus domesticus 01 05 12 00 Turkeys Turkeys 01 05 13 00 Ducks Ducks 01 05 14 00 Geese Geese 01 05 15 00 Guinea fowls Guinea fowls 01 05 94 10 Layers Layers 01 05 94 20 Broilers Broilers 01 05 94 30 As mothers As mothers 01 05 94 90 Other Other 01 05 99 10 Tame ducks and geese Tame ducks and geese 01 05 99 20 Turkeys Turkeys 01 05 99 90 Other Other 01 06 11 00 Primates Primates 01 06 12 00 Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia). Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)".

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 5 01 06 13 10 Pure-bred breeding camels Pure-bred breeding 01 06 13 20 For domestic competitions and racing camels -For domestic competitions and racing 01 06 13 90 Other Other 01 06 14 00 Rabbits and hares Rabbits and hares 01 06 19 30 Gazelles and deer Gazelles and deer 01 06 19 40 Dogs Dogs 01 06 19 50 Foxes, minks and other fur animals Foxes, minks and other fur animals 01 06 19 60 Animals for zoos, fairs, and imported animals for scientific experiment and research labs Animals for zoos, fairs, and imported animals for scientific experiment and research labs 01 06 19 90 Other Other 01 06 20 00 Reptiles (including snakes and turtles) Reptiles (including snakes and turtles) 01 06 31 00 Birds of prey Birds of prey 01 06 32 00 Psittaciformes (including parrots, parakeets, macaws and cockatoos) Psittaciformes (including parrots, parakeets, macaws and cockatoos) 01 06 33 00 Ostriches; emus (Dromaius novaehollandiae) Ostriches; emus (Dromaius novaehollandiae) 01 06 39 10 Tame and wild pigeons, partridges, pheasants, quail, snipe, sand grouse, wild ducks Tame and wild pigeons, partridges, pheasants, quail, snipe, sand grouse, wild ducks 01 06 39 20 Ornamental birds Ornamental birds 01 06 39 90 Other Other 01 06 41 00 Bees Bees 01 06 49 00 Other Other 01 06 90 00 Other Other 02 08 30 00 Of primates Of primates 02 08 40 00 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 02 08 50 00 Of reptiles (including snakes and turtles) Of reptiles (including snakes and turtles) 02 08 90 21 Fresh or chilled Fresh or chilled 02 08 90 22 Frozen Frozen 02 10 91 00 Of primates Of primates 02 10 92 00 Of whales, dolphins and porpoises (mammals of the order Cetacea); of Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 6 manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 02 10 93 00 Of reptiles (including snakes and turtles) Of reptiles (including snakes and turtles) 02 10 99 00 Other Other 03 01 11 00 Of Freshwater Freshwater 03 01 19 00 Other Other 03 01 91 00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 03 01 92 00 Eels (Anguilla spp.) Eels (Anguilla spp.) 03 01 93 00 Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp..) 03 01 94 00 Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis). Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 03 01 95 00 Southern bluefin tunas (Thunnus maccoyii) Southern bluefin tunas (Thunnus maccoyii) 03 01 99 00 Other Other 03 06 31 00 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 03 06 32 00 Lobsters (Homarus spp.) Lobsters (Homarus spp.) 03 06 33 00 Crabs Crabs 03 06 34 00 Norway lobsters (Nephrops norvegicus) Norway lobsters (Nephrops norvegicus) 03 06 35 00 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 03 06 36 00 Other shrimps and prawns Other shrimps and prawns 03 06 39 00 Other Other 03 07 11 00 Live, fresh or chilled Live, fresh or chilled 03 07 21 00 Live, fresh or chilled Live, fresh or chilled 03 07 31 00 Live, fresh or chilled Live, fresh or chilled 03 07 42 00 Live, fresh or chilled Live, fresh or chilled 03 07 51 00 Live, fresh or chilled Live, fresh or chilled 03 07 71 00 Live, fresh or chilled Live, fresh or chilled

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 7 03 07 81 00 Live, fresh or chilled abalone (Haliotis spp.) Live, fresh or chilled abalone (Haliotis spp.) 03 07 82 00 Live, fresh or chilled stromboid conchs (Strombus spp.) Live, fresh or chilled stromboid conchs (Strombus spp.) 03 07 91 00 Live, fresh or chilled Live, fresh or chilled 03 08 11 00 Live, fresh or chilled Live, fresh or chilled 03 08 21 00 Live, fresh or chilled Live, fresh or chilled 03 08 30 00 Jellyfish (Rhopilema spp.) Jellyfish (Rhopilema spp.) 03 08 90 00 Other Other 04 07 11 00 Of fowls of the species Gallus domesticus Of fowls of the species Gallus domesticus 04 07 19 00 Other Other 05 02 90 00 Other Other 05 04 00 10 Guts Guts 05 04 00 20 Stomachs Stomachs 05 04 00 90 Other Other 05 05 10 00 Feathers of a kind used for stuffing; down Feathers of a kind used for stuffing; down 05 05 90 00 Other Other 05 06 10 00 Ossein and bones treated with acid Ossein and bones treated with acid 05 06 90 00 Other Other 05 07 90 10 Tortoise - shell, whalebone and whalebone hair powder and waste Tortoise - shell, whalebone and whalebone hair powder and waste 05 07 90 20 Horn, antlers, hooves, nails, claws and beaks, powder and waste Horn, antlers, hooves, nails, claws and beaks, powder and waste 05 08 00 10 Coral Coral 05 08 00 20 Black coral Black coral 05 08 0030 Shells of molluscs, crustaceans or echinoderms Shells of molluscs, crustaceans or echinoderms 05 08 00 90 Other Other 05 10 00 10 Ambergris castoreum, civet and musk Ambergris castoreum, civet and musk 05 10 00 90 Other Bile whether or not dried 05 11 10 00 Bovine semen Bovine semen 05 11 91 10 Inedible fish eggs Inedible fish eggs 05 11 91 20 Dead animals of Chapter (3) Dead animals of Chapter (3) 05 11 91 90 Other Other 05 11 99 10 Cochineal and similar insects Cochineal and similar insects 05 11 99 20 Silkworm eggs Silkworm eggs 05 11 99 30 Ants' eggs (Mazen) Ants eggs 05 11 99 40 Animal blood, other dead animals and inedible meat, offal and limbs Animal blood, other dead animals and inedible meat, offal and limbs

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 8 05 11 99 50 Sinews and tendons, and similar waste of row hides (untanned skins) Sinews and tendons, and similar waste of row hides 05 11 99 90 Other Other 06 01 10 00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 06 01 20 00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (Chicory) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots 06 02 20 10 Palm tree seedling Palm tree seedling 06 02 20 20 Coconut seedling Coconut seedling 06 02 20 90 Other Other 06 02 40 00 Roses, grafted or not Roses, grafted or not 07 01 10 00 Seeds Seed 07 03 10 12 Onions (for sowing) Onions (for sowing) 07 13 31 10 For sowing For sowing 07 13 32 10 For sowing For sowing 07 13 33 10 For sowing For sowing 10 01 11 00 Seeds Seed 10 01 91 00 Seeds Seed 10 02 10 00 Seeds Seed 10 03 10 00 Seeds Seed 10 04 10 00 Seeds Seed 10 05 10 00 Seeds Seed 10 07 10 00 Seeds Seed 10 08 21 00 Seeds Seed 12 11 90 30 Chips and pieces of aloeswood, and other aromatic woods Chips and pieces of aloeswood, and other aromatic woods 13 01 90 92 Oleoresins Oleoresins 26 12 10 00 Uranium ores and concentrates Uranium ores and concentrates 26 12 20 00 Thorium ores and concentrates Thorium ores and concentrates 26 20 21 00 Leaded gasoline sludges and leaded anti- knock compound sludges Leaded gasoline sludges and leaded anti-knock compound sludges 26 20 91 00 Containing antimony, beryllium, cadmium, chromium or their mixtures Containing antimony, beryllium, cadmium, chromium or their mixtures 27 09 00 00 Petroleum oils and oils obtained from bituminous minerals, crude. Petroleum oils and oils obtained from bituminous minerals, crude. 27 10 12 14 Natural gasoline Natural gasoline 27 10 12 21 For engines (excluding plane engines) For engines (excluding plane engines)

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 9 27 10 91 00 containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 27 10 99 00 Other Other 27 13 90 00 Other residues of petroleum oils or of oils obtained from bituminous minerals Other residues of petroleum oils or of oils obtained from bituminous minerals 28 04 30 00 Nitrogen Nitrogen 28 04 70 00 Phosphorus Phosphorus 28 05 40 00 Mercury Mercury 28 06 10 00 Hydrogen chloride (hydrochloric acid) Hydrogen chloride (hydrochloric acid) 28 07 00 10 Sulphuric acid Sulphuric acid 28 08 00 10 Nitric acid Nitric acid 28 09 20 10 Phosphoric acid Phosphoric acid 28 11 12 00 Hydrogen cyanide (hydrocyanic acid) Hydrogen cyanide (hydrocyanic acid) 28 11 19 20 Hydrogen sulphide Hydrogen sulphide 28 11 19 90 Other Other 28 12 11 00 Carbonyl dichloride (phosgene) Carbonyl dichloride (phosgene) 28 12 12 00 Phosphorous oxychloride Phosphorous oxychloride 28 12 13 00 Phosphorous trichloride Phosphorous trichloride 28 12 14 00 Phosphorous pentachloride Phosphorous pentachloride 28 12 15 00 Sulphur monochloride Sulphur monochloride 28 12 16 00 Sulphur dichloride Sulphur dichloride 28 12 17 00 Thionyl chloride Thionyl chloride 28 13 10 00 Carbon disulphide Carbon disulphide 28 14 10 00 Anhydrous ammonia Anhydrous ammonia 28 14 20 00 Ammonia in aqueous solution Ammonia in aqueous solution 28 15 11 00 Solid Solid 28 15 12 00 In aqueous solution (soda lye or liquid soda) In aqueous solution (soda lye or liquid soda) 28 24 10 00 Lead monoxide (litharge, massicot) Lead monoxide (litharge, massicot) 28 25 10 00 Hydrazine and hydroxylamine and their inorganic salts Hydrazine and hydroxylamine and their inorganic salts 28 25 50 10 Copper oxides Copper oxides 28 29 11 00 Of sodium Of sodium 28 29 19 10 Potassium chlorate Potassium chlorate 28 29 90 11 Sodium perchlorates Sodium perchlorates 28 29 90 12 Magnesium perchlorates Magnesium perchlorates 28 29 90 13 Ammonium chlorates Ammonium chlorates 28 34 10 10 Of Sodium Of Sodium

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 10 28 34 10 20 Of Potassium Of Potassium 28 34 10 40 Of Calcium Of Calcium 28 34 21 00 Of Potassium Of Potassium 28 34 29 20 Of Lead Of Lead 28 34 29 30 Of Calcium Of Calcium 28 34 29 40 Of Magnesium Of Magnesium 28 34 29 50 Of aluminium Of aluminium 28 36 99 90 Other Other 28 37 19 00 Other Other 28 41 61 00 Potassium Permanganate Potassium permanganates 28 43 21 00 Silver nitrate Silver nitrate 28 43 29 10 Silver azide Silver azide 28 43 29 20 Silver nitrite Silver nitrite 28 43 29 30 Silver fulminate Silver fulminate 28 43 29 90 Other Other 2843 30 00 Gold compounds Gold compounds 28 43 90 00 Other compounds; amalgams Other compounds; amalgams 28 44 10 10 For medical purposes For medical purposes 28 44 10 90 Other Other 28 44 20 10 For medical purposes For medical purposes 28 44 20 90 Other Other 28 44 30 10 For medical purposes For medical purposes 28 44 30 90 Other Other 28 44 41 10 For medical purposes For medical purposes 28 44 41 90 Other Other 28 44 42 10 For medical purposes For medical purposes 28 44 42 90 Other Other 28 44 43 10 For medical purposes For medical purposes 28 44 43 90 Other Other 28 44 44 10 For medical purposes For medical purposes 28 44 44 90 Other Other 28 44 50 00 Spent (irradiated) fuel elements (cartridges) of nuclear reactors Spent (irradiated) fuel elements (cartridges) of nuclear reactors 28 45 10 00 Heavy water (deuterium oxide) Heavy water (deuterium oxide) 28 45 20 00 Boron enriched in boron-10 and its compounds Boron enriched in boron-10 and its compounds 28 45 30 00 Lithium enriched in lithium-6 and its compounds Lithium enriched in lithium-6 and its compounds 28 45 40 00 Helium-3 Helium-3

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Cabinet Resolution of 2024 On the Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC 11 28 45 90 00 Other Other 28 47 00 00 Hydrogen peroxide, whether or not solidified with urea. Hydrogen peroxide, whether or not solidified with urea. 28 49 90 00 Other Other 28 50 00 39 Other Other 28 52 10 10 Mercury thiocinate Mercury thiocinate 28 52 10 20 Mercury fulminate Mercury fulminate 28 52 10 30 Mercury oxide (yellow, red and black) 'Mercury oxide (yellow, red and black) 28 52 10 40 Mercury chloride Mercury chloride 28 52 10 50 Mercury iodide Mercury iodide 28 52 10 60 Mercury sulphate Mercury sulphate 28 52 10 70 Mercury nitrate Mercury nitrate 28 52 10 80 Mercury chromate Mercury chromate 28 52 10 91 Mercury bromide Mercury bromide 28 52 10 92