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My husband and I are based in UAE and keep our yacht here. We sailed the boat over from Singapore in January 2015 clearing into Abu Dhabi. Customs and immigration clearance was quite straightforward, however, ensure there are no Iranian stamps on the passport and no weapons, drugs etc on the boat.
As a foreign flag vessel, current UAE regulations allow a period of 21 days grace and sailing in territorial waters. Then the vessel needs to have a UAE Navigation Permit, which lasts one year and must be renewed each year. Boats being imported into the UAE must pay import duty on the vessel at 5%. Note – duty at 5% now applies to all sailing equipment bought for boats in the country, whether they are locally registered or foreign registered.
The arrangements for sailing from one emirate to another differ slightly. In Dubai for example, you need an approval to sail to other Emirates, but not from Abu Dhabi. The actual sailing bit is very safe. Beware of sailing too close to Iranian waters and straying into their territory as this will result in being arrested. (Andrea December 2016)