Gifts whose value does not exceed AED 3,000. The Number of cigarettes should not exceed (400) cigarettes, (50) cigars, (500) grams of tobacco (minced or pressed for pipes), minced or pressed tobacco for smoking, tobacco or mild-tasting tobacco. Exceeding the above will be dutiable. The amount of alcoholic beverages and beers should not exceed 4 liters of alcohol beverages, or 2 cartons of beer (each consisting of 24 cans, not exceeding 355 ml for each can or its equivalent). Any amount exceeding the above will be confiscated.​