There are certain goods that cannot be imported, exported, transited or require permits from the competent authority.  The restrictions and prohibitions of goods are determined in accordance with GCC Customs Tariff Codes.  The classified goods under those customs tariff codes will require a permit while submitting the online Customs Declarations.  The UAE has a very strict policy in dealing with import of banned items. 
Below is a list of banned items:

• Controlled/recreational drugs and all narcotic substances (Hashish, Cocaine, Heroin, Poppy Seeds, Hallucination Pills, etc.)

• Goods intended to be imported from boycotted countries
• Goods from Israeli origin or bearing Israeli trademarks or logos
• Crude ivory and rhinoceros horn products
• Gambling tools and machineries
• Three layers fishing nets
• Original engravings, prints, lithographs, sculpture and statues in any material
• Used, reconditioned and inlaid tires
• Radiation-polluted substances
• Printed publications, oil paintings, photographs, artwork, pictures, cards, books, magazines, stone sculptures and mannequins, which contradict or challenge Islamic teachings, values and decencies
• Any other goods, the importation of which is prohibited under UAE customs laws or any other laws in the country
• Forged and duplicate currency
• Cooked and home-made foods
• Pirated content
• Items used in black magic, witchcraft or sorcery
• Exotic, protected and endangered animals and certain breeds of dogs

Restricted Imports include alcoholic beverages, tobacco products, and pork products.  Also, certain goods such as birds and animals (domestic pets), medicines and weapons can be imported/exported only after receiving necessary permits from the competent authorities.  The U.S. Embassy Office of Agricultural Affairs (OAA) annually publishes the Food and Agricultural Import Regulations and Standards (FAIRS) report for doing business in the GCC-4 (Kuwait, Oman, Qatar and UAE).  The full report is available on their website.  The report covers topics, such as food laws, labeling requirements, shelf-life, food additives regulations, packaging and import procedures. Prohibited Imports (Food): Irradiated food products

Permitting authorities and goods for permit requirements:
 

For more information, please refer to the Dubai Customs website.