United Arab Emirates

Compliance/Financial Considerations

If you intend to do any of the following in United Arab Emirates, please contact Risk Services at risk@berkeley.edu or 642-5141:

  • Hire a local to work for you as an employee
  • Purchase or lease office or research space
  • Purchase or lease an automobile
  • Establish a long-term (over 90 days) or ongoing project
  • Conduct a clinical trial

U.S. GOVERNMENT COMPLIANCE CONSIDERATIONS

Foreign activities may trigger many U.S. laws, including:

  • Import Controls
  • Export Controls
  • Tax Reporting
  • Foreign Bank Account Reporting
  • Country Embargoes and Targeted Sanctions
  • Foreign Corrupt Practices Act
  • Anti-Boycott Laws

Import Controls. UC employees must adhere to U.S. import requirements, and may need to enlist the services of a customs broker, especially for shipments arriving by sea and subject to the Importer Security Filing 71730, also known as ISF 10+2.

Export Controls. Export controls may apply to advanced software and technology, research data, and other sensitive assets. UC’s Export Compliance FAQ contains useful information and can be found here.  Go here for the University of California plan for compliance with federal export controls. If you plan on taking or sending potentially export-controlled materials to United Arab Emirates, consult the campus Research Administration Compliance Office at 642-0120.

Tax Reporting. The University and its employees may be taxed in foreign countries. The United States does not have a tax treaty with United Arab Emirates. For more information about double taxation issues, contact the Controller’s Office at:

Foreign Bank Account Reporting. The U.S. Treasury Department requires U.S. citizens with a financial interest in or signatory authority over a financial account in a foreign country, where accounts exceed $10,000 at any point during a calendar year, to report such accounts on a Report of Foreign Bank and Financial Accounts (FinCen Report 114). Those needing to complete the form should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803 for assistance. An IRS 1040 Schedule B form (Part III–Foreign Accounts and Trusts) must be filed by the signatory for any foreign bank account, regardless of the account balance.

Country Embargoes and Targeted Sanctions. In general, collaborations between University personnel and scholars at foreign institutions or organizations do not require export licenses unless they involve export-controlled or -restricted research or involve scholars in sanctioned countries. Before engaging in an international collaboration, the University needs to determine whether export licenses are required and to verify that the foreign collaborator is not blocked or sanctioned. The Office of Foreign Assets Control (OFAC) is responsible for enforcing all U.S. embargoes and sanctions. Depending on each country’s embargo or sanction program, activities may be prohibited without specific authorization or license. UC’s International Collaborations webpage contains additional information on this topic.   

The Foreign Corrupt Practices Act (FCPA) is intended to stop bribery. It prohibits offering to pay, paying, promising to pay, or authorizing the payment of money or anything of value to a foreign official. The term “foreign official” generally includes any employee or contractor of a foreign government, and may include individuals employed by foreign universities. It is also unlawful to make a payment to a third party knowing that all or part of the payment will go to a foreign official. For more information, review the federal government’s Resource Guide to the U.S. Foreign Corrupt Practices Act. If you need further clarification, contact the UC Berkeley Office of Legal Affairs at 642-7122. Transparency International’s 2018 survey of perceived public sector corruption rated United Arab Emirates at 70 out of 100 (23rd out of 180 countries reviewed, i.e.  relatively clean).

Anti-Boycott Laws.  The U.S. Department of Commerce is responsible for oversight of laws prohibiting individuals and entities from participating in boycotts not approved or sanctioned by the U.S. government. The Export Administration Act requires that requests to participate in such boycotts or to conduct activities in any of the boycotting countries be formally reported to the Department of Commerce and/or IRS.

For other compliance-related issues, refer to UC’s International Compliance webpage.  

ADDITIONAL CONSIDERATIONS FOR DOING BUSINESS INTERNATIONALLY

Foreign Bank Accounts. Employees wishing to open a foreign bank account should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803. Requests to open accounts must be made through the Office of the President’s Banking and Treasury Services Group by the Chancellor or the Chancellor’s designee. 

Real Estate Agreements. Only employees with delegated authority to sign contracts on behalf of The Regents may enter into agreements, leases, or other contracts.  Foreign affiliates or operations must submit to the Real Estate Services Office property management agreements, personal property leases, or contracts with a term longer than one year or in an amount greater than $25,000 per year. The campus then seeks approval from the University president or designee. For more information, consult the Guidelines for the Establishment and Operation of Foreign Affiliate Organizations and Foreign Operations.

Articles

The US State Department's page on UNITED ARAB EMIRATES may be found HERE.

Personal Safety

AUTHORITIES IN DUBAI IN THE UNITED ARAB EMIRATES (UAE) AMENDED TRAVEL PROTOCOLS IN DUBAI, OCTOBER 26. ENTRY MEASURES ARE DEPENDENT ON THE PERCEIVED RISK OF COVID-19 IN THE TRAVELERS' COUNTRY OF ARRIVAL. TRAVELERS INTO THE UAE VIA INTERNATIONAL FLIGHTS ARE REQUIRED TO QUARANTINE FOR 14 DAYS AND, IN THE EMIRATE OF ABU DHABI, MUST WEAR AN ELECTRONIC TRACKING BRACELET.   IF INTERNATIONAL TRAVELERS ARRIVE IN ONE OF THE UAE'S OTHER EMIRATES BUT PLAN TO GO TO ABU DHABI, THE 14-DAY QUARANTINE REQUIREMENT STILL APPLIES. TIME SPENT IN ANOTHER EMIRATE PRIOR TO ENTERING ABU DHABI IS DEDUCTED FROM THE 14-DAY QUARANTINE REQUIREMENTS. THOSE ARRIVING IN ABU DHABI WHOSE FINAL DESTINATION IS ANOTHER EMIRATE ARE REQUIRED TO OBTAIN A NEGATIVE PCR REST RESULT WITHIN 96 HOURS BEFORE DEPARTURE. PERSONS ENTERING ABU DHABI VIA THE DUBAI BORDER WILL EITHER NEED A NEGATIVE PCR TEST RESULT, TAKEN WITHIN THE PREVIOUS 48 HOURS, OR A NEGATIVE DPI TEST RESULT WITHIN THE LAST 48 HOURS, ACCOMPANIED BY A PCR RESULT, WHICH MUST HAVE BEEN RECEIVED WITHIN THE LAST 6 DAYS. 

Note: this page contains basic risk information. For more details, please contact the Risk Services Office at risk@berkeley.edu.

If you are traveling to the United Arab Emirates on University-related business, please sign up for the University’s travel insurance program by going here. For more information on the travel insurance program, please go here

Because everyone’s health is unique, we suggest seeking the advice of a medical professional before traveling internationally. Members of the campus community interested in protecting their health while abroad may schedule an appointment with the University Health Services International Travel Clinic

The quality of medical care in the United Arab Emirates is good in cities, less so in outlying areas. The process for bringing in prescription medications can be lengthy and complicated. Some medications are forbidden even with prescriptions and a doctor’s note. In a health emergency, dial 999 and request a doctor. Ambulances are professionally staffed but may take time to respond, so in a medical emergency, travelers should consider private transportation to a hospital. In Dubai, the Rashid Hospital Emergency and Trauma Center on Oud Metha Road is recommended. In Abu Dhabi, the Sheikh Khalifa Medical City (SKMC), located on Karamah Street (24th) between Al Sudan (9th Street) and Al Falah (11th) Street, is recommended.

Air pollution can exceed tolerable levels in Al Ain and Abu Dhabi. If you have a chronic respiratory condition such as asthma, please consult a medical professional prior to your trip and carry appropriate medications.

Tap water may be contaminated. To reduce the risk of gastrointestinal discomfort or illness, drink bottled or purified water. Street vendors and other unregulated food distributors should be avoided. Travelers should avoid raw meat dishes and unpasteurized dairy products, which frequently harbor bacterial and parasitic pathogens.

Risks of disease along the coast include sand fly fever, onchocerciasis, and leishmaniasis. Middle East Respiratory Syndrome, a viral illness new to humans, remains rare, but the United Arab Emirates has reported the second highest number of cases in the world.

The United Arab Emirates has a low crime rate. Most crimes occur in communities housing temporary workers on the outskirts of major cities. Harassment of women is less of a problem in the United Arab Emirates than elsewhere in the Middle East. Even so, women should dress conservatively, avoid confronting men, and avoid traveling alone. A female-operated taxi is usually the best way for women to travel alone, especially at night.

Police in the United Arab Emirates are generally professional and attentive to the needs of travelers.

Legal/Political

Criminal Penalties: While you are traveling in or through the UAE, you are subject to its laws even if you are a U.S. citizen. Furthermore, some laws are also prosecutable in the United States, regardless of local law. 

As each emirate has its own independent judicial system, legal procedures and penalties vary throughout the country. Some actions and behaviors that are legal in the United States may be illegal in the UAE. Penalties for breaking the law can be more severe than in the United States for similar offenses. Persons violating Emirati laws, even unknowingly, may be expelled, arrested, imprisoned, or prevented from traveling and their passports held by local authorities for extended periods of time. All travelers should research local laws before traveling to the UAE.

Alcohol: Consuming or possessing alcohol without a Ministry of Interior liquor permit is illegal and could result in arrest and/or fines and imprisonment. Alcohol is served at bars in most major hotels but is intended for guests of the hotel. Persons who are not guests of the hotel, and who consume alcohol in the restaurants and bars, are required to have their own personal liquor licenses. Liquor licenses are issued only to non-Muslim persons who possess UAE residency permits and are valid only in the emirate that issued the license. Public drunkenness (no matter where the drinking occurs) and driving under the influence, regardless of one’s blood alcohol content, are considered very serious offenses. Persons arrested on alcohol-related offenses are regularly detained for many days as they await a court hearing. Penalties may include hefty jail sentences, substantial fines and, for Muslims (even those holding U.S. citizenship), lashings.

Note: The possession and consumption of alcohol is prohibited in the emirate of Sharjah.

Drugs: Legislation enacted in January 1996 imposes the death sentence for convicted drug traffickers. Possession of even trace amounts of illegal drugs has resulted in lengthy prison sentences for foreign citizens traveling to or transiting the UAE. Bail is generally not granted to those accused of drug crimes.

Possession or consumption of marijuana in any form, including detections of trace amounts in the bloodstream, is illegal in the UAE, even if a doctor’s medical card is presented. Products containing cannabidiol (CBD) are illegal in the UAE. Possession or importation of CBD products, including those found in prescription and over the counter medications in the United States and other countries, are prosecuted in the same manner as marijuana possession. The UAE's tough anti-narcotics program also includes poppy seeds, widely used in other cultures, including the United States, for culinary purposes, on its list of controlled substances. The importation and possession of poppy seeds in any and all forms, including as dried decorative plants, are strictly prohibited.

Many prescription and over-the-counter medications are prohibited in the UAE and possession of such substances without the appropriate approval is generally treated the same as possession of illegal narcotics. 

Persons found to possess even very small quantities of prohibited controlled substances (on their person or in their bloodstream) are subject to prosecution by the authorities and may be given lengthy prison terms of up to 15 years. Persons may be charged and convicted even if the controlled substances were ingested outside of the UAE as long as traces are still present in the bloodstream upon arrival in the UAE. It is possible to be convicted for drug possession based on the result of a drug test even if no other evidence exists, regardless of when or where the consumption originally occurred.

LGBTI Rights: Consensual same-sex sexual relations are criminalized in the UAE. Penalties may include fines and imprisonment. Under interpretations of sharia, the punishment could include the death penalty. Although the U.S. Embassy and U.S. Consulate General are not aware of any recent arrests or prosecutions for such activities, they remain illegal. Cross-dressing is also a punishable offense and there have been reports that the government took action against cross-dressing individuals.