The UAE generally levies customs duties on imported goods at the rate of 5%. Higher rates of duty apply to alcohol and tobacco. Some categories of goods are exempt, such as certain agricultural products, printed material and pharmaceuticals. Exemptions may also be granted for goods imported for industrial or manufacturing purposes. Where goods are imported into a UAE free zone, customs duties are not payable. Goods can only be imported into the UAE by a company that is registered in the UAEand the goods must be relevant to the licensed business activity of the business. There are no duties or tariffs on exports. Goods manufactured in Israel cannot be imported into the UAE. Pornographic material, ivory/rhino horns, cannabis, alcoholic beverages, firearms, fireworks, narcotics and opium are strictly prohibited. All printed matter, films and tapes must be cleared by the Ministry of Information.