Abu Dhabi, together with Dubai, Sharjah, Ajman, Umm al-Qaiwan, Ras al-Khaimah and Furjairah form the United Arab Emirates (UAE). The UAE occupies 83,000 sq km along the south eastern tip of the Arabian Peninsula. Abu Dhabi is the largest city and capital of the UAE.

On 25 May 1981, their Majesties and Highnesses, the leaders of the UAE, State of Bahrain, Kingdom of Saudi Arabia, Sultanate of Oman, State of Qatar and State of Kuwait formed the Gulf Co-operation Council (GCC). The GCC States have adopted a common Customs Law that is applicable to all member states.