​​​​Prohibited goods are any goods the import or export of which is prohibited under the provisions of the Common Customs Law or any other regulation or law applicable in the State. Whereas the restricted goods are those goods the import or export of which is rest​ricted under the provisions of the Common Customs Law or any other regulation or law applicable in the State, and may only be released subject to the approval of the competent authority

Some Prohibited Items:

1. All kinds of narcotic drugs (taking into account the control of prohibited items in general and narcotic substances in particular, where certain prohibited goods may be imported or exported subject to producing approvals of the competent authorities).
2. ​Gambling tools, machineries and devices of all kinds.
3. Nylon fishing nets.
4. Live swine.
5. Used, reconditioned and inlaid tires.
6. Radiation and nuclear fallout contaminated substances.
7. Items that contradict Islamic faith and public morals.
8. Paan and betel leaves.
9. Any other goods or items, the importation of which is prohibited under the Common Customs Law or any other law or regulation applicable in the UAE.

The table below indicates some restricting authorities and respective goods categories: ​​​​​​​​​​​​​​​​​​​​