List of items that are banned, restricted for UAE residents, tourists

Here is the list of items that are banned:
Controlled/recreational drugs and narcotic substances
Frozen poultry and birds
Betel leaves (paan)
Counterfeit/pirated goods and content
Indecent and obscene materials
Gambling tools and machines
Counterfeit currency
Items used in black magic, witchcraft or sorcery
Publications and artwork that contradict or challenge Islamic teachings and values

Here is the list of items that are restricted and may require prior approval in Dubai:
Animals, plants, fertilizers
Medicines, drugs, medical equipment
Media publications
Transmission and wireless devices
Alcoholic drinks
Cosmetics, personal care products for exhibitions
E-cigarettes and electronic hookah

However, there are certain items that are exempted from customs duties and will be allowed entry:
Gifts whose value does not exceed 3,000 AED
400 cigarettes, 50 cigars
500 grams of tobacco (minced or pressed for pipes or minced/pressed tobacco for smoking, tumbâk (pure tobacco), or hookah molasses)
Alcoholic beverages not exceeding 4 liters or 2 cartons of beer, each consisting of 24 cans not exceeding 355ml for each can
Passengers aged 18 and above must declare cash/cheques, promissory notes, payment orders, precious metals or stones with a value exceeding Dh60,000 or equivalent in foreign currencies
For passengers under 18, the amount in their possession will be added to the permitted limit of their parent/guardian or accompanier
Condition for exemptions
The baggage and gifts must be of a personal nature and not in commercial quantities
The passenger must not be one who frequently visits the same customs center or who trades in the items in his possession
The passenger must not be a crew member
Cigarettes and alcoholic beverages are not permitted entry and are not subject
Cigarettes and alcoholic beverages are not permitted entry and are not subject to duty exemption for passengers under 18 years of age

Abu Dhabi International Airport has also listed items that are banned and permitted. Here is the list:
Each traveler is permitted to bring the following with them into the UAE:

4 liters of alcohol or one carton / 24 cans of beer
Dh2,000 worth of cigarettes or 400 sticks of cigarettes
Dh3,000 worth of gifts, including perfume
Dh3,000 worth of cigars
2 kilograms of tobacco

List of items that are restricted:
Drugs such as cannabis, opium, etc.
A doctor’s prescription should be carried along with any medication
Some drugs and medications that may be purchased over the counter in other countries are classified as controlled substances in the UAE and are illegal to possess
Firearms and dangerous weapons
Religious propaganda and offensive printed materials, CDs, videos, or films
Pirated video and audiotapes or illegal computer software will be confiscated

News Source: Khaleej Times