According to Cabinet Decision No. 34, lightings fall into United Arab Emirates mandatory control scope from July 1, 2014:

Covered products:

• Incandescent Lamps (GLS) ≥ 16W (watts);
• Linear Fluorescent Lamps
• Compact Fluorescent Lamps
• Halogen Lamps
• Light Emitting Diode (LED) Lamps
• Control Gears for General Lighting Purposes
• Luminaires for General Lighting Purposes

Implementation Date:

• 01-July-2014 – Importation
• 01-January-2015 – Market Sale

Report types:

• Electrical Safety – IEC CB Test Reports & Certificates (per type)
• Performance – In-house or Internal Test Reports (per model)
• Functionality – In-house or Internal Test Reports (per model)
• Hazardous Substances – ISO 17025 Accredited Lab issued Test Reports (per type) Third party.

(Source: DEKRA)

CoC is a kind of registration which should be done under the name of local importer, based on above test reports.