This cover was franked with the 50 fils definitive issue from 1970 that was overprinted 5 fils in green. The overprinted issue was created as a result of a shortage of the 5 fils definitive issue from 1970. This provisional issue was on sale from 8 December to 18 December 1971. The 5 fils rate paid the local greeting card rate.
Note: The Abu Dhabi cancel is a large single ring handstamp. The cancel reads: DAS ISLAND / 8 DEC 71 / ABU DHABI. This cover was mailed the first day the provisional was on sale.