Try SUMPRODUCT.
Assuming your range is A1:B10.
=SUMPRODUCT((A1:A10="UAE")*(B1:B10="Construction") )
You could also type your variables in a cell and use the cell
references so UAE in C1 and Construction in C2
=SUMPRODUCT((A1:A10=C1)*(B1:B10=C2))
HTH
Steve
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