The United Arab Emirates, formerly known as Trucial States, first issued revenue stamps in 1948 and continues to do so to this day.
The first revenues were issued in around 1973 and they showed a dhow, a palm tree, an oil rig and camels, and a map and symbols of the newly independent country.
From 1988 onwards, stamps in this design but a different inscription below the coat of arms were also issued to pay the medical fee as well.
The first consisted of an overprint on the contemporary 1 dinar postage stamp in use then, and this was followed by a set of three values portraying the country's coat of arms in around 1985.
[1][4] The emirate of Dubai issued a single revenue stamp by the Central Immigration Department.