ARAB REPUBLIC OF EGYPT

MINISTERIAL DECREE NO. 430 OF 2021

Issued by the Minister of Finance on 31 August 2021

Published on 31 August 2021 in the Egyptian Official Gazette, Issue No. 193 (Supplement)

Effective as of 1 September 2021

Issuing the Executive Regulations of the Customs Law

promulgated by Law No. 207 of 2020

Dr. Mohamed Maait — Minister of Finance

PREAMBLE

Having reviewed the Constitution;

The Penal Code;

The Code of Criminal Procedure;

Law No. 308 of 1955 on administrative attachment;

Law No. 12 of 1964 establishing the Egyptian General Maritime Transport Authority;

Law No. 1 of 1973 on hotel and tourist establishments;

Law No. 62 of 1974 on certain urban development provisions;

Law No. 26 of 1975 on Egyptian nationality;

Law No. 54 of 1975 on private funds;

Law No. 118 of 1975 on import and export;

Law No. 13 of 1976 establishing the Nuclear Power Plants Authority;

Law No. 12 of 1977 issuing the free zone regime for the city of Port Said;

Law No. 38 of 1977 regulating tourist companies;

Law No. 59 of 1979 on the establishment of new urban communities;

Law No. 217 of 1980 on natural gas;

The Housing Co-operation Law promulgated by Law No. 14 of 1981;

The Joint-Stock Companies, Limited Partnership by Shares, Limited Liability Companies, and One-Person Companies Law promulgated by Law No. 159 of 1981;

The Antiquities Protection Law promulgated by Law No. 117 of 1983;

The Irrigation and Drainage Law promulgated by Law No. 12 of 1984;

Law No. 102 of 1986 establishing the New and Renewable Energy Authority;

The Maritime Trade Law promulgated by Law No. 8 of 1990;

The Environment Law promulgated by Law No. 4 of 1994;

The Arbitration in Civil and Commercial Matters Law promulgated by Law No. 27 of 1994;

Law No. 1 of 1996 on dry and specialised ports;

The Commercial Code promulgated by Law No. 17 of 1999;

The Intellectual Property Rights Protection Law promulgated by Law No. 82 of 2002;

The Special Economic Zones Law promulgated by Law No. 83 of 2002;

Law No. 155 of 2002 on export development;

Law No. 15 of 2004 regulating electronic signatures and establishing the Information Technology Industry Development Authority;

The Income Tax Law promulgated by Law No. 91 of 2005;

Law No. 10 of 2009 regulating oversight of non-banking financial markets and instruments;

The Value Added Tax Law promulgated by Law No. 67 of 2016;

The Civil Service Law promulgated by Law No. 81 of 2016;

The National Food Safety Authority Law promulgated by Law No. 1 of 2017;

The Law Regulating the Work of Associations and Other Civil Society Institutions promulgated by Law No. 70 of 2017;

The Sports Law promulgated by Law No. 71 of 2017;

The Investment Law promulgated by Law No. 72 of 2017;

Law No. 209 of 2017 establishing the Executive Body for Supervision of Nuclear Power Plant Construction Projects;

The Universal Health Insurance System Law promulgated by Law No. 2 of 2018;

The Rights of Persons with Disabilities Law promulgated by Law No. 10 of 2018;

The Science, Technology, and Innovation Incentives Law promulgated by Law No. 23 of 2018;

The Contracts of Public Entities Regulation Law promulgated by Law No. 182 of 2018;

The Non-Cash Payment Instruments Regulation Law promulgated by Law No. 18 of 2019;

The Central Bank of Egypt and Banking Sector Law promulgated by Law No. 194 of 2020;

The Customs Law promulgated by Law No. 207 of 2020;

Presidential Decree No. 141 of 2003 establishing certain tourist ports;

Council of Ministers Decree No. 869 of 2010;

Ministerial Decree of the Minister of Transport No. 539 of 2003 on the organisation, management, and operation of tourist ports;

Ministerial Decree No. 38 of 2021 on the Advance Cargo Information (ACI) pre-registration system, as amended by Decree No. 328 of 2021;

Decision No. 76 of 2020 of the Chairman of the General Authority of the Suez Canal Economic Zone, issuing the rules and procedures for the special customs system of the Suez Canal Economic Zone;

And pursuant to the opinion of the Council of State;

THE MINISTER DECREES:

ENACTING ARTICLES

Article 1 — Enacting

The Executive Regulations appended hereto concerning the Customs Law referred to shall enter into force.

Article 2 — Enacting

With the exception of decrees defining customs districts, the Executive Regulations of the Customs Law issued by Ministerial Decree No. 10 of 2006 and the Executive Regulations of the Customs Exemptions Regulation Law issued by Ministerial Decree No. 861 of 2005 are hereby repealed, as is every provision that conflicts with the appended Regulations.

Article 3 — Enacting

The forms used by the Customs Authority shall be determined by a Ministerial Decree and shall be circulated electronically.

Article 4 — Enacting

This Decree shall be published in the Egyptian Official Gazette and shall take effect on the day following the date of its publication, without prejudice to Ministerial Decree No. 38 of 2021 referred to above.

PART ONE: DEFINITIONS

Article 1

[As amended by Ministerial Decree No. 557 of 2025, effective 30 December 2025]

For the purposes of applying the provisions of these Regulations, the definitions set out in the Customs Law referred to shall carry the same meaning as intended therein. The following terms and expressions shall have the meanings set out beside each:

(1) Law: the Customs Law promulgated by Law No. 207 of 2020.

(2) General Cargo Manifest: a list of the complete cargo of a means of transport, comprising goods destined for import, goods in transit (direct or indirect), and consignments bound for other ports.

(3) Manifest Extracts: complete data on specific goods extracted from the cargo manifest (manifest) in accordance with their category, including the scientific and commercial name where applicable and the customs tariff heading under the Harmonised System (H.S. Code). If prohibited types are included, they must be recorded in the manifest under their true names.

(4) Post: the National Postal Authority or companies licensed to carry mail.

(5) Postal Consignments: a collection of postal parcels as defined under the rules of the Universal Postal Union, which must be cleared as expeditiously as possible.

(7) Postal Parcel: goods transported under the postal convention addressed to a specific consignee and not exceeding 50 kg in weight.

(8) Container: a unit of cargo transport equipment suitable for repeated use, of sufficient durability to withstand port handling, designed to carry goods by one or more means of transport without intermediate reloading, and fitted with devices to enable swift stowage and handling, with dimensions bounded by the four outer lower corners.

(8) Stock-Taking (Inventory): counting the packages of a consignment by number or weight, then describing the outer and inner packaging and wrappings, recording the number of units in each package and each wrap including separately contained accessories and components, with goods described in accordance with the customs tariff and all marks and numbers on each item recorded on the prescribed form.

(9) Verification:

(a) External Verification: confirming the integrity of seals and the external condition of packages, containers, or vessel holds.

(b) Qualitative Verification: determining the type of goods and then describing the commodities inside opened packages in accordance with tariff headings, and recording the numbers and marks on each item verified, without counting individual units.

(10) Examination and Inspection: counting the packages of a consignment by number or weight, then describing the commodities inside opened packages in accordance with the prescribed inspection ratios.

(11) Verification and Matching: matching the items scheduled for review as to quantity and type against supporting documents, in particular the invoice and packing list, and determining the applicable customs heading.

(12) Selectivity and Release Lanes:

(a) Red Lane: a selectivity lane designated for customs declarations presenting high risk, requiring documentary review, verification, examination and inspection, and matching in accordance with the prescribed ratios.

(b) Yellow Lane: a selectivity lane designated for customs declarations presenting medium risk, which do not require physical examination. The Authority’s role in this lane is confined to verifying the data of the customs declaration and the existence and validity of documents submitted electronically or in paper form.

(c) Blue Lane: a selectivity lane designated for customs declarations presenting low risk and not requiring verification or examination procedures. Declarations routed through this lane are subject to post-clearance audit and review after release.

(d) Green Lane: a selectivity lane designated for customs declarations presenting very low risk, requiring no verification or examination procedures.

(13) Direct Transit (Transhipment): the customs procedure under which goods are transferred under customs supervision from an incoming means of transport to a departing means of transport within the customs zone to a foreign country, during the period when they are on the quayside (direct transit yards).

(14) Indirect Transit:

(1) Goods arriving at a port destined for another port outside the country, for free zones, or for special economic zones.

(2) Goods arriving at a port for the purpose of re-shipment to another port or ports, or to a customs district within the country, upon which unloading, transfer, and receipt operations are carried out in the warehouses of the customs district or in public or private warehouses.

(15) Transaction Value: the price actually paid or payable (the aggregate of what the buyer has paid or will pay to the seller or for the seller’s benefit) for the sale of goods for export to the Arab Republic of Egypt.

(16) Identical Goods: imported goods whose contract value has previously been accepted and which are identical in all respects, including physical characteristics, quality, and standard. Minor differences in appearance shall not affect this determination.

(17) Similar Goods: imported goods whose contract value has previously been accepted and which have similar characteristics and composition enabling them to perform the same functions and be commercially interchangeable, having regard to quality, commercial reputation, and the presence or absence of a trade mark, even if not identical in all respects.

(18) Deductive Value: a method for valuing imported goods on the basis of the unit selling price at the highest aggregate quantity, drawn from the importer’s records, of the goods under assessment or of identical or similar imported goods sold in the domestic market, after deducting the aggregate profit and general expenses, or commissions customarily paid or agreed to be paid from the supplier to the importer, as well as domestic transport and insurance costs, customs duty, and other taxes and levies in the Arab Republic of Egypt.

(19) Computed Value: a method for valuing imported goods on the basis of the aggregate cost of the goods in the country of production for the purpose of sale for export to the Arab Republic of Egypt, including the cost of materials and manufacture or other processing involved in producing the imported goods, the amount of profit and general expenses, and the cost of transport, insurance, loading, unloading, and handling to the port of arrival in the Arab Republic of Egypt.

(20) Logistics Zones: service centres for persons dealing with the Authority, comprising registration centres, banks, regulatory bodies, enquiry offices, and customs windows.

(21) Electronic Administration: customs committees responsible for reviewing customs declarations, values, tariff classifications, and import and export restrictions electronically.

(22) Examination and Inspection Zones: locations within storage areas where examination and inspection operations are carried out, at which regulatory bodies are present alongside customs committees.

(23) Authorised Economic Operator (AEO): any party participating in the international trade supply chain — whether importer, exporter, customs broker, warehouse keeper, international carrier, port operator, etc. — whose activity is industrial, commercial, or service-based and who has been accredited under the AEO programme of the Authority.

(24) Financial Solvency: the ability to meet long-term debts and financial obligations including any associated interest, reflecting the capacity to continue operations in the future and to achieve expansion and growth over the long term, which constitutes an important indicator of the ability to maintain and improve supply chain security measures.

(25) AEO Verification Process: the set of procedures carried out by a competent committee formed within the AEO programme to verify that the systems of the accreditation applicant meet the requirements and standards prescribed for accreditation in the programme.

(26) AEO Re-evaluation: the set of procedures carried out periodically or as required to verify the continued compliance of the economic operator with the prescribed standards and requirements, for the purposes of evaluating whether to renew, upgrade, suspend, or revoke accreditation.

(27) AEO Self-Assessment Form: a questionnaire containing the conditions specific to the accreditation criteria of the programme. The accreditation applicant completes these conditions from within its own systems and processes, enabling the programme to conduct the verification process and determine the degree to which accreditation criteria are satisfied.

(28) AEO Mutual Recognition Agreement: an agreement concluded between two or more AEO programmes pursuant to which the authorised economic operators certified by each programme are mutually recognised on a reciprocal basis.

(29) High-Value Goods: goods of high value or subject to high tariff rate categories in the customs tariff.

(30) Advance Cargo Information (ACI) System: a system that receives shipment data and documents electronically from the importer, exporter, and carrier before the goods are shipped from abroad, for the purpose of approving the shipment and initiating procedures by all relevant parties.

(31) Nafeza Platform: an information platform for achieving integration and coordinating procedures and information among the entities involved in foreign trade and the trading community.

(32) Electronic Signature: a signature placed on an electronic document taking the form of letters, numbers, symbols, signs, or otherwise, having a unique character that enables the identification of the signatory and distinguishes that person from others.

(33) ACID Number: the preliminary customs registration number assigned to the importer to approve the completion of shipment.

(34) Marine Customs Warehouse: a specialised location within or outside the customs district at ports, licensed for the storage of yachts on which customs duty and other taxes and levies have not yet been settled, or for the carrying out of certain operations on them, under the supervision of the Authority and the responsibility of the licensed warehouse operator.

(35) Risks: probable events relating to the movement of passengers and international trade, including goods crossing Egyptian borders, which may prevent the correct application of customs legislation and other legislation, threaten the financial interests of the State, or constitute a threat to the security and safety of the State, public health, the environment, or consumers.

PART TWO: THE CUSTOMS AUTHORITY AND ITS STAFF

Chapter One: Customs Control Procedures for the Protection of Intellectual Property Rights

Article 2

The Intellectual Property Rights (IPR) Protection Department of the Authority shall receive, examine, and decide on complaints relating to infringement of intellectual property rights, in coordination with the competent authority within the Ministry of Trade and Industry or other relevant bodies concerned with intellectual property rights.

Article 3

The owner of an intellectual property right, or his legal representative, may submit a complaint to the IPR Protection Department of the Authority requesting the suspension of release of unreleased goods or goods en route to ports of the Arab Republic of Egypt bearing a commercial character, upon producing evidence of an infringement of an intellectual property right (copyright and neighbouring rights — trade marks — geographical indications — industrial designs and models — patents and layout designs of integrated circuits).

Article 4

A complaint submitted to the IPR Protection Department of the Authority shall contain the following data and documents:

(a) The name, profession or function, and capacity of the complainant.

(b) A detailed description of the consignment or consignments that are the subject of the complaint, including the country of export, the bill of lading number and date, the port of arrival, the name of the importer, and a description of the goods.

(d) A document establishing ownership of the intellectual property right subject to the infringement, or a declaration of the right of use, exploitation, or licence of the right, together with a declaration that the ownership of the right has not been transferred and that no rights have been constituted over it.

(e) A declaration by the complainant that no prior application has been made to the president of the competent court for an order on petition to implement one or more provisional measures in respect of the right subject to the complaint, and that such application was refused.

Article 5

When submitting the complaint to the IPR Protection Department of the Authority, the complainant shall deposit with the competent customs office a cash security by electronic means or a bank guarantee equivalent to one quarter of the value of the consignment that is the subject of the complaint, as assessed by the Authority. Where the security takes the form of a bank guarantee, it must be issued by a bank operating in the Arab Republic of Egypt, be unconditional and irrevocable, and contain an undertaking by the bank to pay to the Authority an amount equivalent to the required security and to be prepared to pay it in full upon the first demand, or to renew the period of its validity, without reference to any objection by the complainant.

Article 6

The IPR Protection Department of the Authority shall accept the complaint if it satisfies the data, documents, and conditions set out in Articles 4 and 5 of these Regulations. Such acceptance shall not preclude the completion of the customs procedures preceding final release, subject to the suspension of that release.

Article 7

All authorities in possession of apparent evidence of an infringement of an intellectual property right in respect of unreleased consignments shall notify the Authority of such information. The IPR Protection Department of the Authority shall take steps to suspend the final release of the consignments subject to the infringement after verifying the accuracy of the information, and shall notify the right-holder on the day following the implementation of the measures set out in this Article.

Article 8

The IPR Protection Department of the Authority shall, within the following day at the latest from the date of suspension of release, notify the complainant, the party complained against, and the competent authority within the Ministry of Trade and Industry or other relevant bodies concerned with intellectual property rights of the measures taken to suspend release, by registered letter with acknowledgement of receipt, electronic message, or any other means. The period of suspension of release shall not exceed ten working days.

Article 9

The party complained against, or his representative, may submit a grievance to the Head of the Authority against the non-release of the consignment subject to the infringement within three working days of receipt of the notification. The filing of the grievance shall not result in the release of the consignment.

Article 10

A decision on the grievance shall be deferred if the complainant brings the matter before the president of the competent court for a precautionary order over the consignment within the prescribed period, and the competent department has been notified accordingly. If the period lapses without proof of submission to the president of the competent court, the grievance shall be decided and the competent customs office notified of the outcome.

Article 11

The complainant shall apply to the president of the competent court of original jurisdiction for an order on petition implementing one or more appropriate provisional measures within the period of suspension of release set out in the second paragraph of Article 8 of these Regulations. If the complainant does not notify the IPR Protection Department, the competent authority within the Ministry of Trade and Industry, or other relevant bodies of submission of the matter to the court within the suspension period, or of the issuance of an order on petition within thirty days of submission, final release of the consignment shall proceed after compliance with import and regulatory rules, less the expenses incurred by the goods within the customs district on account of their detention as determined by the competent authorities, which shall be collected by the Authority or the relevant port entities from the security or guarantee provided by the complainant.

Article 12

Without prejudice to the protection of confidential data, the IPR Protection Department of the Authority shall provide the complainant and the party complained against with a sufficient and fair opportunity to examine the goods whose release has been suspended, for the purpose of establishing or refuting the claim set out in Article 2 of these Regulations.

Article 13

Subject to Article 11 of these Regulations, the competent customs office shall return the security or guarantee provided by the complainant upon the issuance of a judicial order suspending the release of the consignment subject to the complaint.

Chapter Two: Scope of Customs Control

Article 14

With the exception of villages, towns, and agricultural, industrial, and tourist establishments, the scope of land customs control shall be as follows:

(a) Northern Borders: twenty kilometres from the shores of the Mediterranean Sea and from the shores of the lakes situated north of the Delta (Manzala — Burullus — Idku — Maryout).

(b) Southern Borders: the zone lying to the south of the city of Al-Shalal along the 24th parallel and between the political boundary separating the Arab Republic of Egypt from the Republic of the Sudan.

(1) Twenty kilometres inland from the western bank of the Suez Canal in the zone extending from Port Said to Suez.

(2) Qantara West.

(3) The Sinai Peninsula.

(4) The zone extending along the Red Sea coast from south of Suez to the political boundary separating the Arab Republic of Egypt from the Republic of the Sudan, and to the west up to the boundaries of the Upper Egypt governorates to Aswan, then along the course of the Nile southward to the political boundary.

(d) Western Borders: the zone extending from the political boundary separating the Arab Republic of Egypt from the Libyan Arab Republic to the 28th meridian east, from the area of Ras Al-Hikma in the north along that meridian to the southern boundary with the Sudan.

Article 15

The Minister, or his delegated representative, may adopt special measures within the scope of customs control to monitor certain goods and prevent their smuggling in accordance with Article 2 of the Law.

Chapter Three: Staff of the Authority

Article 16

Importers, exporters, customs brokers, shipping and transport companies, offices and legal and natural persons, and others involved in customs operations shall be obliged to retain papers, registers, books, documents, deeds, correspondence, and records relating to those operations for a period of five years from the date of release, and in the case of registers, from the date on which they are endorsed as closed or completed in accordance with the provisions of commercial law. Every holder of foreign goods for commercial purposes shall retain a document evidencing their source.

Article 17

The papers, registers, documents, and records referred to in Article 16 of these Regulations shall include the accounting and legal records prescribed by commercial law according to the legal form of each entity, which the Egyptian Tax Authority requires upon inspection, as well as all documents relating to import and export transactions, including bank account statements, documentary credits, transaction contracts, foreign purchase orders, correspondence with foreign suppliers, all accounting entries evidencing commercial transactions, all analytical legal accounting records relating to the business maintained by the company, financial statements, and related supplementary notes.

Article 18

Without prejudice to laws protecting the privacy of residences, Authority employees holding judicial police powers, upon written authorisation from the Head of the Authority or his delegated representative from among the heads of central directorates — specifying the name and capacity of the authorised person — shall have the right to enter the premises of those referred to in Article 16 of these Regulations, upon presentation of such authorisation on request, for the purpose of examining and auditing papers, registers, documents, and records related to customs operations or evidencing the source of goods, without conducting a search, and taking enforcement action where a violation is found. Physical inspection of the goods themselves, where present, may also be conducted where necessary. A report of the proceedings shall be drawn up recording all actions taken, the confrontation of the interested party or his representative, a note of any reservations, notice of his legal rights and obligations, and the results of the inspection. The report shall be submitted to the immediate superior within one week of the date of enforcement.

The Head of the Authority may delegate one or more committees — constituted by decision and chaired by the head of a central directorate — to review enforcement cases and verify the existence or otherwise of violations. The decision shall specify the committee’s working procedures and grievance procedures against its decisions.

Article 19

[As amended by Ministerial Decree No. 557 of 2025, effective 30 December 2025]

Post-clearance audit and review following the release of goods shall be conducted pursuant to written authorisation from the Head of the Authority or his delegated representative, based on objective grounds. Except in confirmed cases of fraud or misrepresentation, the entity to be subjected to post-clearance audit shall be given three working days’ notice before attending its premises, to enable it to prepare the necessary documentation.

Authority employees may review a sample of the data and documents relating to imported or exported consignments during the post-clearance review period specified in the assignment. The review may extend to all consignments imported or exported during the preceding five years where violations are found in the sample under review. All consignments released through the Blue Lane shall be subject to post-clearance audit and review, and the directorate responsible for the risk management system shall be notified of the detailed results for feedback purposes.

Article 20

A report of the results of post-clearance audit operations shall be prepared upon completion of those operations, with supporting documents obtained from the audited entity attached where available, and the Risk Management Systems Directorate of the Authority shall be notified of the results of those reports for the updating of its criteria. Without prejudice to the interested party’s right to challenge the post-clearance audit report in accordance with Article 63 of the Law, the Authority shall have the right to recalculate customs duty and other applicable taxes and levies where it is established that their calculation was based on fraud or misrepresentation by the importer or his agent.

Article 21

Without prejudice to the interested party’s right to challenge in accordance with Article 63 of the Law, the customs duty and other taxes, levies, and all amounts due to the Public Treasury as established by the post-clearance audit report shall be demanded. In the event of refusal to pay, the competent Legal Affairs Directorate shall be notified to take the necessary legal steps against the entity that underwent post-clearance audit, for the collection of amounts due to the Authority and other prescribed amounts.

Article 22

Authority employees holding judicial police powers shall, except in cases of inspection and enforcement within customs districts and in cases of pursuit and chase of suspected smuggled goods, comply with the provisions of the Code of Criminal Procedure.

PART THREE: CUSTOMS DUTY AND SERVICE FEES

Chapter One: Customs Duty

Article 23

Goods entering the customs territory shall be subject to the duty prescribed in the customs tariff, in addition to other applicable taxes and levies, except as specifically exempted. No imported goods destined for final import shall be released before the completion of customs procedures and the payment of customs duty and other applicable taxes and levies, unless the Law provides otherwise.

Article 24

Customs duty and other taxes and levies collected by the Authority shall be paid by one of the non-cash collection means in accordance with the applicable laws and regulations.

Article 25

Customs duty on goods subject to a specific duty shall be calculated on the basis of their actual net weight. Customs duty on containers and cylinders that are to be reused shall be collected in their condition upon request for final import release.

Article 26

[As amended by Ministerial Decree No. 548 of 2025, effective 29 December 2025]

Requests for instalment of customs duty payable on machinery, equipment, appliances, production lines, and their components that do not benefit from any customs tariff exemptions or reductions, where imported for productive enterprises, may be accepted, up to a maximum of six months for existing enterprises and twelve months for enterprises under construction, in exchange for the payment of an additional tax in accordance with Article 15 of the Law alongside each instalment, subject to the following conditions:

(a) Submission of a letter from the activity-licensing authority confirming that the machinery, equipment, appliances, production lines, or their components are necessary for the purposes of the licensed activity.

(b) Submission of security equal to the customs duty payable and the additional tax until the end of the instalment period, in one of the following forms:

(1) An unconditional and irrevocable bank guarantee letter.

(2) An insurance policy in accordance with the conditions and controls determined jointly by the Authority and the Egyptian Tax Authority.

(3) An undertaking accepted from a ministry, government authority, public authority, holding company, or principal branch of the armed forces, signed by the competent minister, head of the public authority, head of the authority, chairman of the holding company, or commanders of the principal branches of the armed forces or their authorised representatives.

(d) The instalment applicant has not been convicted of customs smuggling during the five years preceding the instalment application, unless his reputation has been restored.

The competent customs director-general shall have exclusive jurisdiction to accept undertakings and guarantees and to approve instalment applications in accordance with these conditions. Items referred to in the first paragraph of this Article imported on behalf of or for the account of national projects or State infrastructure projects designated by a Prime Ministerial Decree shall be exempt from payment of the additional tax referred to.

Article 27

If the instalment applicant defaults on payment of any instalment, the remaining customs duty and additional tax shall become immediately due, and legal proceedings shall be taken to collect those amounts. Any person who fails without acceptable justification to pay instalments on time shall be deprived of the instalment facility for one year.

Article 28

If the importer or his agent applies for early termination of the instalment during the running of the instalment period, the customs duty and additional tax shall be collected to the end of the month in which payment is made, whereupon the guarantee referred to in Article 26 of these Regulations shall be returned.

Article 29

The licensed classification of vehicles and means of transport may not be amended or changed for five years from the date of release, except after reverting to the Authority for the payment of any duty that may be due in accordance with their condition, value, customs tariff heading, and the exchange rate at the time of release.

Chapter Two: Customs Duty Base

Article 30

Without prejudice to the provisions of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (the Customs Valuation Agreement), and subject to Articles 38 and 50 of these Regulations, the Authority may disregard any statement, document, deed, or declaration submitted to it for valuation purposes if it has objective grounds to doubt the accuracy of the data or documents or the accuracy of the declared value as the customs value.

Article 31

The customs value of imported goods shall be their actual value, and the primary basis for determining that value shall be the transaction value (the contract value) after adding the actual costs and expenses borne by the buyer to the extent not included in the price actually paid or payable for the imported goods. The actual costs and expenses referred to in the first paragraph of this Article shall include the following:

(a) The following items to the extent borne by the buyer and not included in the price actually paid or payable for the imported goods:

(1) Commissions and brokerage fees, excluding buying commissions.

(2) The cost of containers treated as a unit with the goods for customs valuation purposes.

(3) The cost of packing, whether in terms of labour or materials.

(b) The value of the following goods and services supplied by the buyer — directly or indirectly, free of charge or at a reduced cost — for use in the production of the imported goods, to the extent not included in the price actually paid or payable:

(1) Materials, components, parts, and similar elements incorporated in the imported goods.

(2) Tools, dies, moulds, and similar items used in the production of the imported goods.

(3) Materials consumed in producing the imported goods.

(4) Engineering work, development, artwork, design work, plans, and drawings undertaken outside the Arab Republic of Egypt and necessary for the production of the imported goods.

(c) Royalties, licence fees, and payments relating to patents, registered marks, copyrights, and fees relating to the imported goods that the importer must pay directly or indirectly as a condition of sale, where those elements are not included in the price actually paid or payable.

(d) The value of any proceeds accruing to the seller from the resale, distribution, disposal, or use of the imported goods, whether direct or indirect, where they are a condition of sale.

(e) The cost of transporting the imported goods and of handling, freight, insurance, and unloading charges and other services related to the transport of goods, to the port of arrival. Where no actual document for freight and insurance is produced, reference rates prevailing at a contemporaneous date shall be used.

Article 32

When adding the actual costs and expenses set out in Article 31 of these Regulations, such additions shall be based on objective and quantifiable data. No addition to the price actually paid or payable shall be made in determining the customs value except in accordance with Article 31, unless such addition is a condition of sale.

Article 33

The customs value shall not include the following charges and costs, provided they are separate and distinct from the price actually paid or payable for the imported goods:

(a) Post-importation transport costs.

(b) Taxes and levies imposed in the Arab Republic of Egypt.

(c) The charges and expenses of construction, erection, assembly, maintenance, or technical assistance performed after importation on the imported goods.

(d) Buying commission.

(e) The cost of marketing activities within the Arab Republic of Egypt relating to the marketing of the imported goods.

(f) The cost of engineering work, plans, drawings, and artwork undertaken in the Arab Republic of Egypt and relating to the imported goods under assessment.

(g) Costs relating to the right to reproduce the imported goods in the Arab Republic of Egypt.

(h) Interest arising from a financing agreement, being interest paid by the buyer.

(i) Dividends paid by the buyer to the seller.

Article 34

Acceptance of the transaction value in accordance with Article 31 of these Regulations is subject to the following conditions:

(a) There are no restrictions on the buyer’s disposition of or use of the goods; the following cases shall not be considered restrictions:

(1) Restrictions imposed by law or public authorities in the Arab Republic of Egypt.

(2) Restrictions that have no significant effect on the value of the goods.

(3) Restrictions limiting the geographical areas in which the goods may be resold.

(b) The sale or price is not subject to any condition or consideration the value of which cannot be determined in relation to the goods under assessment.

(c) No part of the proceeds of subsequent resale, distribution, disposal, or use of the goods by the buyer accrues directly or indirectly to the seller, unless capable of determination and addition to the value.

(d) There is no relationship between the seller and the buyer that affects the transaction value, whether they are natural or legal persons.

Article 35

For the purposes of item (d) of Article 34 of these Regulations, a relationship shall exist between the seller and the buyer in any of the following circumstances:

(a) One is an employee or officer of the other.

(b) They are legally recognised as partners in business.

(d) One person directly or indirectly owns or controls five per cent (5%) or more of the shares or stocks conferring voting rights in the other, or in both.

(e) One directly or indirectly supervises the other.

(f) Both are directly or indirectly supervised by a third person.

(g) Together they directly or indirectly supervise a third person.

(h) They are related within the fourth degree of kinship.

Persons whose business relationship makes one of them the sole agent, sole distributor, or sole concessionaire of the other shall be treated as related if the criteria in the first paragraph of this Article apply to them.

Article 36

Where any of the circumstances of relationship set out in Article 35 of these Regulations are present, the Authority shall examine the surrounding circumstances of the transaction to verify that such relationship has not influenced the price of the goods under assessment. The Authority may request information, documents, or justifications from the importer, who shall be given a period to respond not exceeding fifteen days. If the Authority maintains its view that the relationship influenced the price, the importer or his agent may, within fifteen days, demonstrate that the relationship did not affect the price and that the declared value does not fall below ten per cent (10%) of one of the following values:

(a) The transaction value for identical or similar goods between unrelated parties exported to the Arab Republic of Egypt within sixty days before or after the date of export of the goods under assessment.

(b) The customs value for identical or similar goods determined in accordance with Articles 39 and 40 of these Regulations.

The following shall be taken into account when applying the foregoing tests: (1) differences in trade and quantity levels; (2) the actual costs and expenses in Article 31 of these Regulations. Application of the tests shall be at the importer’s initiative and for comparison purposes only; test values shall not be substituted for the declared value. The transaction value shall be accepted if the relationship has not influenced the price and the Authority has no objective grounds to doubt the acceptance of that price.

Article 37

The transaction value method shall not apply to goods in the following circumstances:

(a) Items imported for personal use.

(b) Where certain items in the invoice do not represent the actual value and the interested party cannot substantiate this with documents acceptable to the customs.

(d) Goods imported under lease or trust.

(e) Items imported for the account of the supplier from parent to branch.

Article 38

Where doubt exists as to the accuracy of the declared value, the following shall apply:

(a) If the Authority has grounds to doubt the accuracy of the data, documents, or value declared by the interested party or his agent, the competent customs office shall notify the interested party or his agent of those grounds and request additional explanations or documents to substantiate the declared value. The interested party or his agent shall be given a period to respond not exceeding fifteen days from the date of the request.

(b) If the documents, data, and justifications substantiating the accuracy of the value submitted within the period are satisfactory to the competent customs office, the transaction shall be accepted. If unsatisfactory, or if the period lapses without a response, the competent customs office shall issue a decision determining the acceptable customs value.

Article 39

If the customs value of the goods under assessment cannot be determined in accordance with the preceding Articles, the value shall be the contract value for identical goods sold for export to the Arab Republic of Egypt and exported within sixty days before or after the date of export of the goods under assessment, at the same trade level and in approximately the same quantities. If the trade level, quantities, or both differ, the transaction value for identical goods sold at a different trade level or in different quantities, or both, shall be used after adjustment to account for differences in trade level, quantities, or both, provided the adjustments are based on evidence establishing the accuracy of the adjustment, whether resulting in an increase or decrease in the value. In all cases:

(a) Where more than one transaction value exists for identical goods, the lowest shall be used to determine the customs value.

(b) Identical goods do not include goods that embody or reflect engineering, development, artwork, design work, plans, and drawings added to the value of the imported goods because those elements were undertaken in the Arab Republic of Egypt.

(c) Goods shall not be regarded as identical unless produced in the same country of production as the goods under assessment, and goods produced by another producer shall only be considered in the absence of identical goods produced by the same producer.

Article 40

If the customs value of the goods under assessment cannot be determined in accordance with the preceding Articles, the value shall be the contract value for similar goods sold for export to the Arab Republic of Egypt, applying the same provisions as in Article 39 of these Regulations.

Article 41

If the customs value of imported goods cannot be determined in accordance with the preceding Articles, it shall be determined pursuant to Articles 42 and 43 of these Regulations, unless the importer requests that the order of application be reversed. If it becomes apparent that it is impossible to determine the customs value pursuant to Article 43, the value shall be determined in accordance with Article 42 if possible.

Article 42

Without prejudice to Article 41 of these Regulations, the customs value shall be the deductive value, as follows:

(a) If the imported goods or identical or similar goods are sold in their condition as imported, the customs value shall be determined by applying the unit price at which the greatest aggregate quantity is sold in the domestic market in the condition as imported within sixty days before or after the date of arrival of the goods under assessment, after making the following deductions:

Commissions customarily paid or agreed to be paid from the supplier to the importer or customarily paid under prevailing commercial practice, together with domestic transport and insurance costs and associated expenses, customs duty, and other applicable taxes and levies.

(b) If the imported goods or identical or similar goods are sold after processing and were not sold in their condition as imported in the domestic market, the customs value shall be determined — at the importer’s request — on the basis of the unit price at which the processed imported goods are sold in the greatest aggregate quantity to unrelated persons, after deducting the value added through processing and the deductions specified in paragraph (a)(1) of this Article.

Article 43

Without prejudice to Article 41 of these Regulations, the customs value shall be the computed value based on the following elements:

(a) The cost or value of materials and manufacturing and other processing operations involved in producing the imported goods.

(b) The aggregate amount of profit and general expenses equivalent to the amount typically reflected in sales of goods of the same class or type as the goods under assessment, manufactured in the country of production for export to the Arab Republic of Egypt.

The accounting rules and commercial practices used in applying this Article shall be those prevailing in the country of production. This method is generally limited to cases where the producer is willing to provide the necessary cost data and to facilitate any subsequent verification.

Article 44

If the customs value of imported goods cannot be determined in accordance with the preceding Articles, the value shall be determined using the same methods with a degree of flexibility, by appropriate means consistent with the general principles and provisions of the WTO Customs Valuation Agreement and on the basis of data available in the Arab Republic of Egypt, subject to the following controls:

(a) If no imported identical or similar goods exported to the Arab Republic of Egypt within the timeframes specified in the preceding Articles are available, the customs value for imported identical or similar goods exported to the Arab Republic of Egypt within 120 days before or after the date of export of the goods under assessment shall be used.

(b) If no identical or similar goods from the same producer as the goods under assessment are available, the customs value for identical or similar goods from another producer in the same country of origin shall be used; failing that, the customs value for identical or similar goods from another origin.

(c) The customs value previously determined for identical or similar goods in accordance with Articles 42 and 43 of these Regulations may be used.

(d) If no unit selling price exists for the goods under assessment or identical or similar goods in the domestic market within the timeframes specified in Article 42, the customs value may be based on the unit price in the domestic market within 180 days of importation.

The importer shall be informed, upon request, of the customs value and the method used to determine it.

Article 45

The customs value may not be determined under Article 44 of these Regulations on the basis of:

(a) The selling price of locally produced goods in the domestic market.

(b) Any system providing for acceptance of the higher of two alternative customs values.

(d) Any cost of production other than the computed value determined for identical or similar goods in accordance with Article 43.

(e) The export price to a country other than the Arab Republic of Egypt.

(f) Minimum customs values.

(g) Arbitrary or fictitious values.

Article 46

Used vehicles imported for personal or private use, or imported for commercial purposes where permitted, shall be granted a discount of ten per cent (10%) from the FOB value commencing from 1 October of the model year until the end of September of the following year, provided that the applicable import rules are complied with. Vehicles referred to in the first paragraph imported after that date shall be granted a further discount of five per cent (5%) for each subsequent year, calculated from 1 October of each year, without prejudice to the discount and conditions in the preceding paragraph. The aggregate discount percentages shall not exceed fifty per cent (50%) of the FOB value.

Article 47

The importer or his agent shall be required to submit the following documents electronically:

(a) A value declaration with completed data, the original purchase invoice, and other actual documents relating to shipping, freight, insurance costs, and expenses incurred in importing the goods to the port of arrival.

The purchase invoice must contain complete data on the names of the seller and buyer, the aggregate price actually paid or payable, a complete description of the imported goods, and the terms of the contract.

(b) Contracts, correspondence, and documents relating to any of the bank-recognised methods of payment, and other documents necessary to substantiate the accuracy of the transaction value as required by the Authority where the determination of value necessitates this.

Article 48

Goods may be released upon request by the importer against a bond acceptable to the Authority equal to the customs duty and other applicable taxes and levies, if the determination of value as the basis for those duties requires time for the production of documents or explanations for valuation purposes.

Article 49

The Authority shall treat all information that is by nature confidential, or that is supplied on a confidential basis for customs valuation purposes, as strictly confidential and shall not disclose it without specific authorisation from the person or entity that supplied it, except to the extent that such disclosure may be required in the context of judicial proceedings.

Article 50

The importer may, upon submission of a written request to the customs director, obtain a written explanation from the Authority as to how the customs value of the goods under assessment was determined.

Article 51

The importer or his agent has the right to challenge the decision of the valuation committee at the competent customs office before the competent customs director-general, the customs director, or the head of the competent central directorate, prior to filing a complaint before the complaints committees or requesting arbitration.

Article 52

Where the value of imported goods is expressed in foreign currency, it shall be converted to Egyptian currency at the closing rate announced by the Central Bank of Egypt for foreign currencies on the last working day preceding the date of registration of the customs declaration, or at the rate announced by a Ministerial Decree on the date of registration.

Article 53

The customs value of goods intended for export shall be equal to the actual payments for those goods plus all actual costs and expenses to the port of export to the extent not included in those payments, as at the date of registration of the customs declaration. This value shall not include any taxes or levies relating to exported goods.

Article 54

[As amended by Ministerial Decree No. 548 of 2025, effective 29 December 2025]

Where interested parties request, at the time of registration in ledger 46 (Customs Manifest), that goods benefit from exemptions or preferential treatment under any agreement to which the Arab Republic of Egypt is a party, those goods must comply with the applicable rules of origin and be accompanied by a certificate of origin or origin document specified in the relevant agreement. Where this requirement is not satisfied, the full customs duty and other applicable taxes and levies shall be paid.

Article 55

The provisions of the Executive Regulations of the Import and Export Law shall be complied with in respect of certificates of origin, other documents evidencing origin, accompanying documents, and exceptions therefrom. Verification of the validity of forms and signatures and seals of issuing authorities shall be in accordance with the applicable rules and instructions communicated to the Authority by the competent authorities.

Chapter Three: Service Fees

Article 56

[As amended by Ministerial Decree No. 226 of 2022, effective 25 May 2022]

No additional fees or overtime charges shall be collected for work performed by Authority staff on behalf of interested parties within customs districts during official working hours. Fees for work performed by Authority staff on behalf of interested parties outside official working hours or outside the customs district shall be in accordance with Annex No. (1) appended to these Regulations, without prejudice to the principle of reciprocity.

Article 57

A fee for the X-ray container inspection service shall be collected in accordance with Annex No. (2) appended to these Regulations. Fees for the issuance and renewal of brokers’ and agents’ licences and for travel to inspect brokers’ offices within or outside the city shall also be collected in accordance with Annex No. (2).

Article 58

The fees set out in Annex No. (2) appended to these Regulations shall be collected for each official certificate issued by the Authority or copy of a document or customs declaration, in addition to applicable stamp duty.

Article 59

Storage fees for goods in warehouses, depots, and yards managed by the Authority shall be collected in accordance with Annex No. (3) appended to these Regulations.

Article 60

[As amended by Ministerial Decree No. 289 of 2022, effective 23 June 2022]

Storage fees in warehouses, depots, and yards managed by the Authority shall be reduced in the following cases:

(a) Goods remaining following judicial attachment or custody ordered in favour of the Authority, for the duration of the attachment.

(b) Goods whose clearance procedures have been suspended pending the results of their analysis or arbitration, for the duration of the analysis or arbitration where the result is in favour of the declaration submitter.

(c) Gifts and aid arriving for ministries and government authorities from foreign or international governments or bodies.

(d) Abandoned goods or goods deposited or attached in connection with goods arriving with passengers at ports.

The Minister shall issue a decree specifying the reduction ratios.

Article 61

In no case shall storage fees for goods in warehouses, depots, and yards managed by the Authority exceed half the customs-accepted value of the goods.

Article 62

Prices for forms and printed materials shall be collected in accordance with Annex No. (4) appended to these Regulations.

Article 63

Advance enquiries may be made regarding the customs tariff heading, international agreements, rules of origin, regulatory rules, import and export rules, and the customs regime applicable to incoming and outgoing goods, subject to the following conditions:

(a) No customs declaration for the goods under enquiry has been registered.

(b) A formal request on the prescribed form has been submitted to the Advance Enquiry Directorate, electronically or manually.

(c) A certified undertaking has been submitted confirming that the item under enquiry is not the subject of a customs or judicial dispute.

(d) Item data, supporting documents, a sample, or other material assisting in determining the correct classification of the goods have been submitted.

(e) The applicable fee in accordance with Annex No. (2) appended to these Regulations has been paid for each operation under enquiry.

Article 64

The Advance Enquiry Directorate shall receive and review the request referred to in Article 63 and accept proof of payment, and shall render the service electronically, retaining the sample, catalogue, and documents submitted by the enquirer for six months for reference should the item under enquiry arrive and be the subject of a dispute.

Article 65

Without prejudice to applicable laws, international agreements, and relevant regulations, the result of the advance enquiry shall be issued within three working days of the date of the payment receipt. Where the information submitted is insufficient, the Advance Enquiry Directorate may request additional information and specify a further deadline. Where requirements are not satisfied, the Directorate may refuse the advance enquiry application and formally notify the applicant of the grounds for refusal.

Article 66

[As amended by Ministerial Decree No. 548 of 2025, effective 29 December 2025]

Without prejudice to applicable laws and regulations, the result of an advance enquiry shall be valid for six months from the date of its issuance and shall be indicative for the Authority and the applicant during that period. The result shall not be relied upon in the following cases:

(a) The enquirer submits inaccurate or incorrect data by way of fraud or misrepresentation.

(b) The incoming goods differ from the goods in respect of which the advance enquiry was submitted.

Article 67

A service fee shall be collected for the use of the customs lock in the transport of goods under the transit system in accordance with the categories and conditions determined by a Ministerial Decree.

Article 68

Storage fees for goods in marine customs warehouses shall be set by a Ministerial Decree.

Article 69

The service fees referred to in the provisions of this Chapter shall be increased by a rate of ten per cent (10%) every three years, provided that the maximum prescribed in Article 18 of the Law is not exceeded.

PART FOUR: CUSTOMS EXEMPTIONS

Article 70

The following conditions shall apply for the exemption prescribed in item (1) of Article 19 of the Law:

(a) The goods arrive addressed to the authority or entity specified in that item.

(b) The goods shall be determined by a Ministerial Decree and must not be of a commercial character or intended for personal use.

Article 71

The following conditions shall apply for the exemptions prescribed in items (2), (3), (4), (5), and (6) of Article 19 of the Law:

(a) The goods arrive addressed to the authority, body, or organisation specified in the relevant item.

(b) An official letter requesting the exemption is submitted.

Article 72

The following conditions shall apply for the exemption prescribed in item (1) of Article 20 of the Law:

(a) The person returning to Egypt must have resided abroad for a continuous period of not less than one year, with interruptions not exceeding sixty days in total.

(b) The returning traveller shall present a valid passport with entry and exit stamps.

(c) The items imported must be personal-use articles that are not new, other than personal computers and their accessories.

Article 73

[As amended by Ministerial Decree No. 307 of 2023]

The following conditions shall apply for the exemption prescribed in item (2) of Article 20 of the Law regarding the personal effects and household furniture of Egyptians returning from abroad:

The exemption shall apply to the following items only:

(a) Household furniture and personal effects commensurate with the social status of the returning person, including one vehicle per household and in accordance with the conditions set by the Ministry of Finance, provided the vehicle has been in use for not less than one year from the date of its first registration abroad and that the passport bears entry and exit stamps confirming the period of the person’s residence abroad of not less than one year.

(b) Items permitted to be imported under a partial exemption:

(1) One television set of any size per household.

(2) One refrigerator per household.

(3) One washing machine per household.

(4) Other household appliances such as one air conditioner per room, one dishwasher per household, etc.

(5) Items subject to full exemption in addition to items (1) through (4) above, where the total customs value of the items benefiting from the partial exemption does not exceed the amount specified by the Minister for that purpose.

The exemption in item (b) shall be granted to the returning person on no more than two occasions per year, with proof recorded in the passport. Where both spouses are entitled to the exemption, each shall be granted the exemption limit separately and the two exemption values may not be combined.

Article 74

For the application of the exemption prescribed in item (3) of Article 20 of the Law, the items must be personal and may be for a natural or legal person, provided the items are not new and are not intended for commercial purposes.

Article 75

The following conditions shall apply for the exemption prescribed in item (4) of Article 20 of the Law:

(a) The items must be addressed to and for the personal use of the person benefiting from the exemption.

(b) The items must be commensurate with the social status of the person benefiting.

Article 76

The following conditions shall apply for the exemption prescribed for goods arriving from abroad free of charge under item (5) of Article 20 of the Law:

(a) Documentary proof that the goods have been transferred without commercial consideration shall be produced.

(b) The items shall be received in the name of the authority or establishment entitled to the exemption.

Article 77

The following conditions shall apply for the exemption prescribed for items exported abroad and subsequently re-imported in their original state under item (6) of Article 20 of the Law:

(a) Documentary proof of the original export of the items from Egypt shall be produced.

(b) The items re-imported must be identical to those originally exported.

(d) A written explanation must be submitted as to the reason for the items’ return.

Article 78

Airlines and maritime companies shall avail passengers and crew of the exemption prescribed in item (7) of Article 20 of the Law in accordance with the applicable regulations and under the supervision of the Authority. The exemption in this Article shall be limited to items used in international voyages of vessels and aircraft, with ‘international voyage’ understood to mean a voyage from or to a port or airport outside Egypt. In all cases, entities importing items exempt under this Article shall submit a customs certificate in accordance with the general rules.

Article 79

The exemption prescribed in item (8) of Article 20 of the Law shall apply to members of study missions and students studying under the scientific supervision of missions, subject to the same conditions as Article 73, provided proof of mission membership is submitted. Where both spouses are entitled to the exemption, each shall be granted it separately. The exemption shall be granted for items arriving with the mission member from abroad or purchased from duty-free shops.

Article 80

[As amended by Ministerial Decree No. 543 of 2022]

The exemption prescribed in item (9) of Article 20 of the Law shall be applied as follows:

(a) The exemption applies to Egyptians returning from employment abroad who have resided abroad continuously for not less than two years, subject to the conditions set out in Article 73 of these Regulations.

(b) One vehicle shall be permitted per household in accordance with the conditions determined by the Ministry of Finance, provided the vehicle has been in use for not less than two years from the date of its first registration abroad and the passport bears entry and exit stamps confirming the period of the person’s residence abroad.

Article 81

For the application of the exemption prescribed in item (10) of Article 20 of the Law, the consignment must arrive addressed to the entities specified in that item or must be clearly indicated as being for their account.

Article 82

The following conditions shall apply for the exemption prescribed in item (11) of Article 20 of the Law:

(a) The items must be tools, instruments, and professional equipment necessary for scientific or artistic activities.

(b) The items must not be intended for commercial purposes.

Article 83

For the application of the exemption prescribed in item (12) of Article 20 of the Law, the consignment must arrive addressed to the relevant authority and an exemption request shall be submitted by an official letter from that authority accompanied by a list of the items, their specifications, and the purpose for which they are needed.

Article 84

The following conditions shall apply for the exemptions prescribed in Article 21 of the Law:

(a) Proof of diplomatic accreditation or membership of the relevant international body.

(b) The items must be for personal use and not for commercial purposes.

(d) For item (1) of Article 21, the quantity of vehicles and their engine capacity shall be in accordance with the applicable regulations.

Article 85

The following conditions shall apply for enterprises and establishments referred to in Article 22 of the Law to benefit from the customs tariff rate prescribed in that Article:

(a) The items imported must match those specified in the certificate and invoices approved by the competent authority pursuant to Article 22 of the Law.

(b) The items must be imported within the validity period of the approval.

Article 86

The following conditions shall apply for the application of the rate prescribed in Article 23 of the Law:

(a) The vehicle must meet the technical specifications approved by the competent authority.

(b) The applicant must not have previously benefited from a similar exemption or reduced rate within the prescribed period.

Article 87

The value condition set out in Article 23 of the Law applies to private passenger vehicles only.

Article 88

The use of wholly or partially exempt goods or goods benefiting from customs reductions during the prohibition period prescribed in Article 24 of the Law for purposes other than those for which the exemption or facilitation was granted shall be considered a violation of the conditions prescribed for exemptions under Article 74 of the Law.

Article 89

The Minister, or his delegated representative, may for justified reasons suspend the running of the prohibition period prescribed in Article 24 of the Law where circumstances prevent use of the exempt goods.

Article 90

Ownership-transferring disposals of exempt goods under Part Four of these Regulations — whether the exemption is total or partial or comprises reduced rates — during the prohibition period are prohibited except with the prior approval of the Authority and subject to payment of the applicable customs duty and other taxes and levies, taking into account the date of the disposal and the applicable tariff heading and exchange rate.

Article 91

Companies and establishments operating in the field of provisioning of vessels and aircraft shall be obliged to maintain the records specified by the Authority showing the movements of goods provisioned, in accordance with the prescribed procedures.

Article 92

The Authority shall maintain registers tracking the movements of vehicles released pursuant to Article 23 of the Law. An electronic tracking system may be used in lieu of the register system referred to.

Article 93

In all cases of exemption under this Part, the exempt goods shall not be stored in commercial warehouses or free zones without the prior approval of the Authority.

Article 94

Persons benefiting from exemptions under this Part shall notify the Authority of any change in their legal status or accreditation that may affect entitlement to the exemption.

PART FIVE: SPECIAL CUSTOMS REGIMES

Chapter One: Transit Goods

Article 95

[As amended by Ministerial Decree No. 347 of 2023]

Goods in transit — whether direct or indirect — shall be permitted to pass through the customs territory under the following conditions:

(a) The goods must be covered by an ACI declaration accepted by the Authority.

(b) A customs transit declaration must be submitted.

(c) Appropriate security guaranteeing payment of customs duty and other taxes and levies must be provided, unless the goods are covered by an ATA carnet or a TIR carnet or exempted by a specific provision.

(d) The goods must comply with applicable import controls and inspections by regulatory authorities.

High-value goods shall be accompanied by a customs escort from the entry customs office to the destination customs office unless they are sealed with a customs electronic lock.

Article 96

[As amended by Ministerial Decree No. 548 of 2025, effective 29 December 2025]

Indirect transit goods shall be released through the transit procedures with the guarantees set out in Article 95 of these Regulations. The customs value shall be assessed at the dispatch customs office in accordance with the WTO Customs Valuation Agreement. The transit period shall not exceed sixty days from the date of arrival, extendable for additional periods for justified reasons. Without prejudice to the importer’s right to challenge the value in accordance with Article 285 of these Regulations, the customs value shall be determined at the dispatch customs office.

Article 97

Direct transit (transhipment) goods shall be subject to the following procedures:

(a) Submission of a direct transit declaration at the port of arrival.

(b) Verification of the integrity of seals and the external condition of containers or packages.

(d) Customs duty and other taxes and levies shall become payable if the goods are not transferred within the specified period.

Article 98

Goods in transit shall be stored in designated transit yards within the customs district and may not be mixed with imported goods. The storage period and renewal conditions shall be as specified by the Authority.

Article 99

Guarantees for transit goods shall be provided in cash, by bank guarantee letter, or by any other means accepted by the Authority. The guarantee shall be released upon proof of the exit of the goods from Egyptian territory or their clearance under another customs regime.

Article 100

Transit goods that are not dispatched within the prescribed period shall be subject to the customs procedures applicable to imported goods. The responsible carrier or customs broker shall bear full liability for any amounts due.

Article 101

Where shortages or excesses are found in transit goods, the responsible party shall be liable for the applicable customs duty and other taxes and levies on the shortage or unjustified excess, without prejudice to the provisions of Part Nine of the Law.

Article 102

[As amended by Ministerial Decree No. 557 of 2025, effective 30 December 2025]

Procedures for the dispatch of transit goods from one customs office to another within the customs territory shall be as follows:

(1) Submission of a transit declaration at the dispatch customs office.

(2) Recording of the dispatch request, time of dispatch, and names of the customs and police escorts in the gate incident log.

(3) Sealing of the means of transport with a customs lock or electronic seal, as appropriate.

(4) Arrival at the destination customs office within the prescribed period.

(5) Recording of arrival data, container numbers, and means of transport in the destination log.

Article 103

The transit of goods to special economic zones, free zones, and customs warehouses shall be subject to the general transit rules with the adjustments required by the special regime of those zones, as determined by the Authority.

Article 104

Where transit goods are intended for direct transit at an Egyptian port and the carrier wishes to modify the transit route, prior approval from the Authority shall be required.

Chapter Two: Customs Warehouses

Article 105

Customs warehouses are licensed premises in which goods on which customs duty and other taxes and levies have not been settled may be stored for a specified period under customs supervision, with operations therein governed by the conditions and controls set out in this Chapter.

Article 106

Customs warehouses may be established by natural or legal persons upon obtaining a licence from the Authority. Applications shall be submitted with all required documents and the applicant shall satisfy the conditions determined by the Minister.

Article 107

Goods may be deposited in a customs warehouse for a period not exceeding one year, renewable for additional periods upon approval of the Authority’s head or his representative, in accordance with the conditions determined by the Authority.

Article 108

Operations permitted in customs warehouses include:

(a) Storage of goods without any processing or modification.

(b) Operations for preservation, labelling, packaging, and similar operations that do not alter the nature of the goods, subject to the conditions determined by the Authority.

Article 109

The warehouse operator shall maintain a register of all goods deposited, recording entry and exit movements and the operations performed on them, and shall submit periodic reports to the Authority as specified.

Article 110

Customs duty and other taxes and levies on goods deposited in customs warehouses shall be payable upon withdrawal from the warehouse based on the tariff heading and value applicable at the date of withdrawal.

Article 111

Where goods are not withdrawn within the maximum storage period, the Authority shall proceed with the customs procedures for their sale or disposal.

Article 112

The warehouse operator shall bear liability for customs duty and other taxes and levies on any shortage or loss of goods in the warehouse that cannot be satisfactorily explained. Losses due to force majeure shall be exempt, subject to proof.

Article 113

The Authority may revoke a customs warehouse licence in the event of non-compliance with the prescribed conditions, repeated violations, failure to maintain required records, or cessation of activity.

Article 114

Marine customs warehouses shall be subject to the provisions of this Chapter with the modifications necessitated by their special nature, as determined by the Authority.

Article 115

Goods in customs warehouses may be transferred to free zones, special economic zones, or other customs warehouses, subject to the applicable procedures.

Article 116

A self-assessment mechanism for the customs warehouse regime may be adopted by the Authority for operators who satisfy the AEO accreditation criteria and other conditions specified by the Authority.

Article 117

Detailed operational procedures for customs warehouses, including applications, records, inventory, inspections, and closure, shall be set out in instructions issued by the Head of the Authority.

Chapter Three: Temporary Storage

Article 118

Temporary storage means the storage of goods that have been brought into the customs territory but have not yet been assigned a customs destination, in authorised premises under customs supervision.

Article 119

Goods may be held in temporary storage for a period not exceeding thirty days from the date of arrival of the means of transport. This period may be extended by the Head of the Authority or his delegate for justified reasons, subject to the applicable conditions.

Article 120

Goods held in temporary storage shall be registered in the relevant customs register. The operator of the temporary storage facility shall be responsible for their safety and integrity.

Article 121

Operations on goods held in temporary storage shall be limited to those necessary for their preservation and to prevent their deterioration, with the approval of the Authority.

Article 122

Customs duty and other taxes and levies shall become payable on goods in temporary storage that are not assigned a customs destination within the prescribed period. Appropriate procedures shall be applied including sale.

Article 123

Temporary storage facilities shall be managed in accordance with the conditions and controls issued by the Authority, including requirements for premises, equipment, security, record-keeping, and reporting.

Article 124

Goods may be transferred between temporary storage facilities subject to the applicable transit procedures and conditions.

Article 125

The Authority may conduct periodic physical inventories of goods held in temporary storage. Any shortages found shall be subject to applicable customs duty and other taxes and levies, without prejudice to the provisions of Part Nine of the Law.

Article 126

Temporary storage at ports and airports shall be governed by the specific operational procedures determined by the Authority in coordination with the relevant port and airport authorities.

Article 127

AEO operators may benefit from simplified procedures for temporary storage, as determined by the Authority.

Chapter Four: Free Zones

Article 128

Free zones are specific areas within the customs territory that are considered outside it for customs purposes. Goods entering free zones are not subject to customs duty, taxes, or levies, and are not subject to import and export restrictions, except as provided by law.

Article 129

Goods may enter free zones from abroad or from the domestic market. Operations on goods in free zones shall be determined by the free zone law and its executive regulations, together with the provisions of this Chapter.

Article 130

Customs procedures at the entry and exit points of free zones shall be governed by the applicable rules determined by the Authority, in coordination with the free zone administration.

Article 131

Transfer of goods from a free zone to the domestic customs territory shall be subject to all applicable customs procedures and the payment of customs duty and other taxes and levies.

Article 132

The Authority shall have the right to carry out customs inspections within free zones. Free zone administrations shall co-operate with the Authority in this regard.

Article 133

Marine customs warehouses may be established within free zones in accordance with this Chapter and the applicable free zone regulations.

Article 134

The Suez Canal Economic Zone shall be subject to the special customs system established by Decision No. 76 of 2020 of the Chairman of the General Authority of the Suez Canal Economic Zone, and by any subsequent amendments, together with the provisions of the Law and these Regulations where not in conflict therewith.

Article 135

Goods processed or manufactured in free zones and transferred to the domestic market shall be subject to customs duty and other taxes and levies on the basis of the imported components used in their production, in accordance with the applicable rules.

Article 136

Perishable goods in free zones may be disposed of by the free zone administration with the approval of the Authority where no customs clearance proceedings have been initiated within a reasonable period.

Article 137

Records of goods in free zones shall be maintained by the free zone operator in accordance with the conditions specified by the Authority and shall be available for customs inspection at all times.

Article 138

The provisions of this Chapter shall apply to public and private free zones and to the special economic zones to the extent applicable, with due regard for the applicable special legislation.

Chapter Five: Special Economic Zones

Article 139

Special economic zones shall be subject to the customs procedures set out in the special customs system established for each zone, together with the provisions of the Law and these Regulations where not in conflict with the special legislation.

Article 140

The Authority shall post customs officers at the entry and exit points of special economic zones to supervise the movement of goods. Customs duty and other taxes and levies shall be payable on unexplained shortages and unjustified excesses, without prejudice to the provisions of Part Nine of the Law.

Article 141

Goods entering special economic zones from abroad shall be registered in the customs records. Transfer to the domestic market shall be subject to full customs clearance and payment of applicable duties.

Article 142

Operational procedures for goods in special economic zones shall be determined by the Authority in coordination with the zone administration.

Article 143

The audit of goods movements in special economic zones shall be conducted by the Authority in accordance with its standard procedures, with due regard for the special operational requirements of each zone.

Article 144

Goods stored in special economic zones shall not be subject to storage fees charged by the Authority, as storage within these zones is managed by the zone operator in accordance with its own regulations.

Article 145

The provisions applicable to customs warehouses shall apply to warehouses established within special economic zones to the extent compatible with the applicable special legislation.

Chapter Six: Duty-Free Shops

Article 146

Duty-free shops are licensed commercial establishments within airports, seaports, or on board aircraft and vessels, selling goods free of customs duty and other taxes and levies to outbound and incoming passengers. Licences shall be granted in accordance with the conditions and procedures determined by the Minister.

Article 147

Goods sold in duty-free shops shall be destined exclusively for consumption or use outside the Egyptian customs territory, or by passengers immediately before their departure. Records of sales and stock shall be maintained and submitted to the Authority as required.

Chapter Seven: Temporary Admission

Article 148

Temporary admission is a special customs regime permitting the importation of specific goods into the customs territory with conditional relief from customs duty and other taxes and levies, on condition that such goods are intended for re-exportation within a specified period and will not be modified except for normal depreciation resulting from use.

Article 149

The following categories of goods shall be eligible for temporary admission:

(1) Professional equipment.

(2) Goods for exhibition or demonstration.

(3) Means of transport.

(4) Containers and pallets.

(5) Goods imported for testing, repair, or alteration.

(6) Animals imported for training, racing, or shows.

(7) Any other category determined by the Minister.

Article 150

An application for temporary admission shall be submitted on the prescribed form, supported by a guarantee equivalent to the customs duty and other taxes and levies applicable, unless the goods are covered by an ATA carnet or equivalent international document. The guarantee shall be released upon proof of re-exportation within the prescribed period.

Article 151

The period of temporary admission shall be as follows:

(a) A period appropriate to the purpose of admission as determined by the competent customs office, not exceeding one year, extendable upon application for justified reasons.

(b) For means of transport and containers, the period shall be in accordance with the applicable international conventions.

Article 152

The importer under a temporary admission regime shall be required to re-export the goods in their original condition, subject to normal depreciation, within the prescribed period. Where goods are not re-exported, customs duty and other taxes and levies shall become due and the guarantee shall be forfeited.

Article 153

ATA carnets shall be accepted as a guarantee for temporary admission in accordance with the applicable international conventions to which Egypt is a party.

Article 154

Goods admitted under temporary admission may not be transferred, sold, pledged, or used for purposes other than those for which admission was granted without the prior approval of the Authority and subject to payment of the applicable customs duty.

Chapter Eight: Temporary Release

Article 155

[As amended by Ministerial Decree No. 347 of 2023 and subsequent amendments]

The following categories of goods shall be eligible for temporary release with conditional full or partial suspension of customs duty:

(a) Goods imported for processing, manufacturing, or transformation, intended for subsequent re-exportation as finished or semi-finished products.

(b) Goods imported for repair or restoration.

(d) Machinery and equipment imported for use in specific projects.

(e) Any other category determined by the Minister.

Goods imported under the temporary release regime shall be covered by a guarantee equivalent to the applicable customs duty and other taxes and levies.

Article 156

Applications for temporary release shall be submitted to the competent customs office with the following documents:

(a) A detailed description of the goods and the intended operations.

(b) The proposed period for completion of operations and re-exportation.

(d) Any other documents required by the Authority.

Article 157

The period for temporary release shall not exceed one year from the date of release, extendable for an equal period upon approval of the Head of the Authority or his representative for justified reasons. Operations must be completed and goods re-exported within the approved period.

Article 158

Goods released under the temporary release regime shall be used only for the purpose for which they were admitted. Rates of usage, production, and waste shall be determined by the Authority in consultation with the competent industry authorities.

Article 159

Where goods admitted under temporary release are not re-exported within the prescribed period, the applicable customs duty and other taxes shall become due from the date of expiry of the prescribed period. The guarantee shall be forfeited and the relevant provisions of Part Nine of the Law shall apply.

Article 160

Partial clearance of goods admitted under temporary release shall be permitted, provided that customs duty and taxes are paid proportionally on each batch withdrawn from the temporary release regime.

Article 161

The Authority shall maintain a record of all goods admitted under temporary release, with details of the approved operations, the period of admission, and the status of re-exportation or clearance.

Article 162

Goods admitted under temporary release may be transferred between authorised processing establishments subject to the applicable conditions and the approval of the Authority.

Article 163

Foreign machinery and equipment necessary for the operations referred to in this Chapter and imported from abroad shall be subject to the customs procedures applicable to imported goods.

Article 164

Procedures for goods admitted under temporary release at free zones, special economic zones, and other special areas shall be determined by the Authority in coordination with the relevant administrations.

Chapter Nine: Duty Drawback

Article 165

Customs duty and other taxes and levies paid on imported goods shall be refunded in the following cases:

(a) Goods re-exported in the same condition as imported, where the duty was paid in error or where re-exportation is required by law or by the terms of the import licence.

(b) Goods used in the manufacture or processing of exported products, in accordance with the conditions and ratios determined by the Authority.

(c) Goods found to be defective or not conforming to specifications, where they are returned to the supplier within the prescribed period.

(d) Any other case prescribed by law or international convention.

Article 166

Refund applications shall be submitted to the competent customs office within one year of the date of payment of the duty, except in cases of defective or non-conforming goods where the application period shall be six months from the date of discovery of the defect or non-conformity.

Article 167

The refund application shall be supported by the following documents:

(a) The original customs declaration and proof of payment.

(b) Proof of re-exportation or proof of use in the manufacture of exported products.

Article 168

Refunds shall be processed within sixty days of the submission of a complete application. The Authority may extend this period for justified reasons, with notification to the applicant.

Article 169

No interest shall accrue on refundable amounts unless the Authority fails to process the refund within the prescribed period, in which case interest shall be calculated at the credit and discount rate of the Central Bank of Egypt.

Article 170

Re-exportation in batches shall be permitted, with customs duty refunded proportionally on each batch re-exported.

Article 171

Where goods are transferred to a free zone or special economic zone, the customs duty paid on those goods shall be refunded upon proof of entry into the zone, subject to the applicable conditions.

Article 172

For goods used in the manufacture of exported products, the refund shall be calculated based on the ratios and quantities determined by the Authority and the competent industrial authorities, in accordance with the applicable rules.

Article 173

In all cases of refund of customs duty and other taxes and levies under this Chapter, the prescribed refund period shall not exceed the period specified by the Law.

Article 174 to 187

(Articles 174 through 187 contain detailed provisions on the procedures, conditions, and controls applicable to duty drawback, including provisions on the treatment of scrap and waste arising from processing operations, goods that cannot be identified upon re-exportation, and rules for exports under unified certificates. These provisions implement the framework established in Articles 165 through 172 above and shall be read together with them.)

Article 188 to 195

(Articles 188 through 195 contain specific provisions on duty drawback for certain goods and operations, including provisions on partial refunds, time limits, and the conditions for refund of service charges and other levies. Article 195 confirms that in all cases of refund under this Chapter, the applicable maximum period shall be observed.)

PART SIX: CUSTOMS PROCEDURES

Chapter One: The Advance Cargo Registration System (ACI)

Article 196

The ACI system shall apply to all goods imported into the Arab Republic of Egypt. The importer, exporter, or carrier shall submit the required shipment data and documents electronically through the Nafeza platform before the goods are loaded abroad, in accordance with the conditions and controls determined by Ministerial Decree No. 38 of 2021 and its amendments.

Article 197

The Authority shall review the submitted ACI data and, if acceptable, issue an ACID number authorising completion of the shipment. The goods shall not be shipped without an ACID number having been issued.

Article 198

Detailed procedures for the ACI system, including the data required, the method of submission, the period for submission prior to loading, processing of incomplete or incorrect applications, and the applicable sanctions for non-compliance, shall be governed by Ministerial Decree No. 38 of 2021 and subsequent amending or replacing decrees.

Chapter Two: Customs Clearance

Article 199

Customs clearance comprises all the procedures and formalities required to assign imported or exported goods to a customs destination, including submission of the customs declaration, examination, assessment, payment of applicable customs duty and taxes, and receipt of the release order.

Article 200

Customs clearance shall be conducted electronically through the customs electronic system. The interested party or his customs broker shall submit the customs declaration electronically with all required documents and data in accordance with the applicable rules.

Article 201

[Articles 201 through detailed sub-provisions cover the full customs clearance process, including document requirements, selectivity lane assignment, examination procedures, assessment, payment, and release. The selectivity system routes declarations to the appropriate lane — Red, Yellow, Blue, or Green — based on risk profiling. Detailed operational instructions are issued by the Head of the Authority.]

Chapter Three: Transfer of Goods

Article 202

Goods may be transferred from the port of arrival to other customs offices within the customs territory subject to the applicable transit procedures and guarantees.

Article 203

The transfer of goods shall be covered by a transit declaration, a customs escort where required, and a guarantee sufficient to cover applicable customs duty and other taxes.

Article 204

Goods must arrive at the destination customs office within the period specified by the dispatching customs office, which shall be commensurate with the nature and quantity of the goods and the distance involved.

Article 205

Goods in transit through the customs territory to a destination outside Egypt shall be covered by appropriate guarantees and shall move under customs escort or sealed with a customs lock as determined by the Authority.

Article 206

Commercial vehicles carrying goods in transit shall comply with customs controls at each entry and exit point and shall not deviate from the authorised route without prior approval of the Authority.

Article 207

Perishable goods and goods requiring special handling shall be subject to expedited transfer procedures and the applicable conditions determined by the Authority.

Article 208

Goods transferred between customs offices within the same port or airport complex shall be subject to the internal transfer procedures determined by the Authority.

Article 209

Records of all transfers shall be maintained by the dispatching and receiving customs offices and shall be available for audit at all times.

Article 210

Detailed procedures and conditions for the transfer of goods under the AEO programme and for trusted operators shall be determined by the Authority.

Article 211

(Article 211 contains detailed provisions on the procedures, documentation, and responsibilities applicable to the different modes of transport — maritime, air, road, and rail — with specific requirements for each mode. These procedures are supplemented by operational instructions issued by the Head of the Authority.)

Article 212 to 216

(Articles 212 through 216 cover specific transfer procedures for containerised cargo, loose cargo, postal consignments, and goods moving between bonded facilities, together with the applicable security requirements and inspection procedures.)

Chapter Four: Cargo Manifests

Article 217

The carrier of incoming goods shall submit the general cargo manifest and its extracts electronically through the Nafeza platform within the period prescribed by the Authority, prior to the arrival of the means of transport.

Article 218

The general cargo manifest shall contain the following data:

(a) Full identification details of the means of transport and the carrier.

(b) Port of departure and port of arrival.

(c) A complete list of all consignments on board, including the bill of lading number, description of goods, quantity, weight, and marks for each consignment.

(d) Any other data required by the Authority.

Article 219

Amendments to the general cargo manifest shall be accepted only with the approval of the Authority and within the period specified for that purpose, subject to applicable conditions and fees.

Article 220

The carrier shall be responsible for the accuracy of the data in the general cargo manifest. Any discrepancy between the manifest and the actual goods aboard shall be subject to the provisions of Part Nine of the Law.

Article 221

For goods arriving by air, the airline shall submit the air waybill manifest within the period specified by the Authority before or upon arrival.

Article 222

For postal consignments, the National Postal Authority or licensed postal companies shall submit the parcel manifest in accordance with the procedures agreed with the Authority.

Article 223

The general cargo manifest for outgoing goods shall be submitted by the carrier or his agent within the period specified by the Authority.

Article 224

Containers shall be listed in the cargo manifest with their identification numbers and seal numbers where applicable. Any discrepancy in container seals shall be reported immediately to the Authority.

Article 225

(Article 225 and related provisions cover detailed requirements for cargo manifests for specific types of goods and transport, including hazardous materials, livestock, and goods subject to special controls.)

Article 226 to 229

(Articles 226 through 229 cover provisions on handling manifests for empty containers, provisions for partial discharge of cargo at multiple ports, amendments to manifests upon discovery of discrepancies, and deadlines for rectification of manifest errors.)

Chapter Five: Customs Declaration

Article 230

The customs declaration is the formal document by which the interested party declares the customs destination for the goods and the applicable customs regime. It shall be submitted electronically through the customs system and shall contain all required data and be supported by the prescribed documents.

Article 231

The customs declaration shall be submitted in the name of the owner of the goods or by a licensed customs broker on behalf of the owner. The declarant bears full responsibility for the accuracy and completeness of the data submitted.

Article 232 to 242

(Articles 232 through 242 contain comprehensive provisions governing the submission, registration, amendment, and cancellation of customs declarations; the required supporting documents for import and export declarations; the treatment of goods declared under various customs regimes; the period within which declarations must be submitted; procedures for declarations for postal consignments and passengers’ baggage; and the electronic systems and data requirements for different types of goods and operations. These provisions form the operational core of the customs clearance framework.)

Chapter Six: The Customs Broker

Article 243

A customs broker is a natural or legal person licensed by the Authority to carry out customs clearance on behalf of importers and exporters in accordance with applicable rules.

Article 244

Requirements for obtaining a customs broker licence include:

(a) Egyptian nationality.

(b) Having a university degree in law, commerce, economics, or an equivalent discipline, or having worked in customs for a minimum period specified by the Authority.

(d) Being of good character, with no prior convictions for crimes involving dishonesty or customs smuggling.

(e) Paying the prescribed licence fee.

(f) Providing the prescribed guarantee.

Article 245

Legal entities may be licensed as customs brokers if they satisfy the conditions prescribed by the Authority, including that a qualified licensed customs broker supervises their operations and that their records and accounts are audited by a certified accountant.

Article 246

Customs broker licences shall be valid for three years and renewable subject to continued compliance with the applicable conditions. The Authority may revoke a licence for repeated or serious violations.

Article 247

A customs broker shall maintain complete records of all transactions conducted on behalf of clients, available for inspection by the Authority at any time, and shall retain them for the period specified in Article 16 of these Regulations.

Article 248

A customs broker shall be jointly and severally liable with his principal for the payment of any amounts due to the Authority resulting from transactions conducted by the broker on behalf of the principal.

Article 249

The Authority shall maintain a register of licensed customs brokers, updated regularly and published in the Official Gazette and on the Authority’s website.

Article 250

Detailed conditions, procedures, and controls for the licensing, registration, renewal, suspension, and revocation of customs broker licences shall be issued by the Head of the Authority.

Chapter Seven: Examination of Goods

Article 251

The examination of goods shall be conducted in designated examination and inspection zones within the customs district, in the presence of the interested party or his representative or customs broker. The interested party shall be notified of the examination date.

Article 252

The extent of examination shall be determined by the risk selectivity system. For Red Lane declarations, examination shall be conducted in accordance with the prescribed ratios. For declarations in other lanes, examination shall be limited to verification.

Article 253

Examination shall be conducted by the competent customs examiner and results shall be recorded in the examination report, which shall be signed by the examiner and the interested party or his representative. Any disagreement shall be noted in the report.

Article 254

Where the interested party or his representative fails to attend the examination after proper notification, the examination shall proceed in his absence, with the examination report sent to him.

Article 255

Goods that cannot be identified from their external appearance shall be subject to samples being drawn for analysis by the competent laboratory. The results of the analysis shall be binding unless challenged within the prescribed period.

Article 256

(Article 256 contains comprehensive provisions on the examination procedures for specific categories of goods including hazardous materials, animals, plants, foodstuffs, pharmaceuticals, and other regulated goods, together with the requirements for co-ordination with the relevant regulatory authorities and their presence during examination.)

Article 257 to 261

(Articles 257 through 261 cover the procedures for examination of goods at the importer’s premises in special cases, examination of goods for export, recording of examination results, the treatment of shortages and excesses found during examination, and the procedures for disputed examination findings including reference to arbitration.)

Chapter Eight: Release Procedures

Article 262

Release procedures shall be carried out in accordance with the selectivity lane to which the customs declaration is assigned:

(a) Green Lane: the release order shall be issued immediately upon registration of the declaration and payment of applicable duties without examination.

(b) Yellow Lane: the interested party shall be notified to submit any missing documents. Upon submission, the declaration shall be re-routed to the Green or Red Lane based on the risk application.

(d) Red Lane: the full examination procedure shall be carried out, including documentary review, verification, examination, and matching, before the release order is issued.

At the gate, the gate officer shall verify and cross-reference the original release order with the copy transmitted to him, verify the customs seal, record the release data in the gate incident log, and — upon confirmation — authorise the immediate dispatch of the consignment, with the gate assistant checking the number of packages, marks, and container numbers. Where electronic gates are in use, the gate officer shall monitor dispatch through the terminal screens at the designated stations.

Article 263 to 270

(Articles 263 through 270 cover the release procedures for goods under special regimes and specific modes of transport. Article 263 addresses the release of goods from customs warehouses; Article 264 covers postal consignments; Articles 265 through 268 address the procedures for the release of export goods at seaports, airports, and land border crossings; Articles 269 and 270 cover export procedures for the various types of declarations and specific categories of goods.)

Article 271 to 284

(Articles 271 through 284 contain detailed provisions on the handling of special export situations, including goods declared in excess of their actual quantity, shortages in exported goods, goods returned after export, goods exported under drawback, and the specific procedures applicable to transit goods, diplomatic goods, and goods exported under ATA carnets or TIR carnets. These provisions also cover the documentation and recording requirements for release operations and the responsibilities of the various customs officers involved.)

PART SEVEN: COMPLAINTS AND SETTLEMENT OF CUSTOMS DISPUTES

Article 285

The importer or his agent shall have the right to challenge the assessment of customs duty, the tariff classification, the customs value, or any other decision of the customs office, before the competent customs director, the head of the competent central directorate, or the complaints committees, in accordance with the provisions of the Law and these Regulations.

Article 286

The complaint shall be filed within thirty days of the date on which the interested party was notified of the decision or became aware of it. Filing the complaint shall not prevent the release of the goods, provided that the amounts not in dispute are paid and the disputed difference is deposited on trust pending resolution.

Article 287

The Authority shall decide on complaints within sixty days of their receipt. If no decision is issued within that period, the complaint shall be deemed rejected and the interested party may escalate the dispute to arbitration or the courts.

Article 288

Where the complaint relates to the value or classification, the interested party may request the release of the goods against payment of the undisputed amounts, with the disputed difference deposited on trust pending resolution.

Article 289

The customs arbitration committees shall have jurisdiction to decide on disputes relating to customs value, tariff classification, and import and export restrictions, in accordance with the provisions of the Law.

Article 290

Arbitration shall be requested within thirty days of the date of rejection of the complaint, or within thirty days of the expiry of the complaint decision period without a decision having been issued. Filing an arbitration request shall not prevent the release of goods, provided that undisputed amounts are paid and disputed amounts are deposited on trust pending the arbitration result.

Article 291

The arbitration committee shall comprise an independent chairman with legal or customs expertise, a representative of the Authority, and a representative of the interested party. The committee shall issue its award within sixty days of its constitution, extendable for justified reasons.

Article 292 to 298

(Articles 292 through 298 contain detailed provisions on the composition, procedure, and jurisdiction of the arbitration committees; the rules on evidence and the burden of proof in customs disputes; the treatment of goods pending resolution of disputes; the enforcement of arbitration awards; the time limits for judicial challenge of arbitration awards; and the procedures for the settlement of disputes by agreement between the Authority and the interested party.)

PART EIGHT: PROCEDURES FOR SALE OF GOODS

Article 299

Goods shall be sold by the Authority in the following cases:

(a) Goods not cleared within the prescribed storage period.

(b) Goods abandoned by their owner.

(d) Goods whose storage would cause significant deterioration or damage.

(e) Goods confiscated pursuant to a final court judgment.

(f) Any other case prescribed by the Law.

Article 300

Sale shall be by public auction, unless otherwise determined by the Authority for justified reasons. The Authority shall publish a notice of the auction at least ten days before the auction date, specifying the nature, quantity, and location of the goods.

Article 301

The Authority may order the immediate sale of perishable goods, animals, or goods whose storage would cause significant deterioration, without the advance notice period, subject to appropriate documentation.

Article 302

The proceeds of sale shall be used first to satisfy customs duty and other taxes and levies due, then storage and other charges, with the balance, if any, deposited in a special account pending claim by the owner within five years.

Article 303

Goods that cannot be sold or whose sale value does not cover applicable charges may be destroyed or disposed of in a manner determined by the Authority, with the costs borne from the sale proceeds or charged to the owner.

Article 304 to 314

(Articles 304 through 314 contain detailed provisions on the procedures for announcing and conducting public auctions, the conditions for participation in auctions, the treatment of bids and payments, the documentation of auction results, special provisions for the sale of specific categories of goods including vehicles, animals, and regulated goods, the conditions for government entities to purchase goods at valuation, and the procedures for the return of unsold goods and subsequent disposal.)

PART NINE: OFFENCES AND PENALTIES

Article 315

Customs smuggling shall comprise any act by which goods are brought into or taken out of the customs territory in violation of the applicable rules and without payment of the applicable customs duty and taxes. Customs smuggling constitutes a criminal offence subject to the penalties prescribed in the Law. The penalties shall be determined according to the nature of the goods, their value, and the circumstances of the offence.

Article 316

The following acts shall constitute customs offences (contraventions), subject to the administrative penalties prescribed in the Law:

(a) Failure to submit the cargo manifest within the prescribed period.

(b) Errors or omissions in the cargo manifest.

(d) Any discrepancy between the goods and the customs declaration that is not attributable to fraud.

(e) Failure to comply with the conditions of the applicable customs regime.

(f) Any other act designated as a contravention by the Law or these Regulations.

Article 317

The customs authority shall prepare a report documenting any customs offence found during examination or post-clearance audit. The interested party shall be given the opportunity to respond within the period specified in the report.

Article 318

Penalties for customs contraventions shall be imposed by the competent customs director or his delegate, in accordance with the prescribed procedures and scale. The interested party may appeal the penalty within thirty days.

Article 319 to 322

(Articles 319 through 322 contain provisions on the treatment of goods the subject of customs offences; the procedures for seizure and custody of goods; the conditions under which goods may be released pending resolution of the offence; the rules on compounding of offences; and the relationship between administrative penalties and criminal prosecution for the most serious customs offences.)

PART TEN: FINAL PROVISIONS

Chapter One: Information Exchange

Article 323

The Authority shall establish mechanisms for the electronic exchange of information and data with the following entities:

(a) Other Egyptian customs authorities and regulatory bodies.

(b) Foreign customs administrations, in accordance with applicable bilateral or multilateral agreements.

Article 324

Information exchanged under this Chapter shall be treated as confidential and used only for the purposes for which it was shared, in accordance with the applicable laws and agreements.

Article 325

The Nafeza platform shall be the primary electronic channel for information exchange between the Authority, traders, carriers, and other relevant parties in foreign trade.

Article 326

The Authority shall develop and maintain a comprehensive customs database containing information on tariff classifications, customs values, rules of origin, and applicable restrictions, to be made available to interested parties through electronic means.

Article 327

The Authority shall co-operate with the competent authorities in combating money laundering, terrorist financing, and the smuggling of prohibited goods, in accordance with applicable laws and international conventions.

Chapter Two: Risk Management System

Article 328

The Authority shall establish and maintain a risk management system to identify, assess, and mitigate risks relating to customs operations, in accordance with international best practices and the standards of the World Customs Organization.

Article 329

The risk management system shall use data from customs declarations, cargo manifests, ACI submissions, post-clearance audits, intelligence information, and information from other government and non-government sources.

Article 330

Risk profiles shall be regularly updated based on new information, trends, and the results of post-clearance audits. Sensitive information contributing to risk profiles shall be protected from disclosure.

Article 331

The risk management system shall determine the selectivity lane for each customs declaration and shall generate risk alerts for declarations requiring priority attention.

Article 332

The Authority shall co-operate with foreign customs administrations and international organisations in the exchange of risk information, in accordance with applicable agreements and conventions.

Article 333

Statistical information derived from the risk management system shall be compiled and analysed to support the continuous improvement of customs operations and the fight against smuggling and customs offences.

Article 334

Periodic reports on the performance of the risk management system shall be prepared and submitted to the Head of the Authority. The system shall be reviewed and updated at regular intervals.

Article 335

Training programmes shall be established for customs staff involved in risk management operations, to ensure their proficiency in the use of risk management tools and the application of risk-based controls.

Chapter Three: Transport of Goods Using Containers and Logistics Equipment

Article 336

All containers used for the transport of goods through Egyptian ports shall be registered with the Authority and shall comply with the applicable standards and international conventions. Container operators shall maintain accurate records of container movements.

Article 337

The temporary admission of foreign containers to the customs territory for the purpose of loading goods for export shall be permitted for a period determined by the Authority. Containers not re-exported within the prescribed period shall be subject to applicable customs duty.

Article 338

Empty containers may be admitted into the customs territory for the purpose of loading exported goods or for repair and maintenance, subject to the applicable conditions and guarantees.

Article 339

Pallets, swap bodies, and other logistics equipment used in international transport shall be subject to the same temporary admission provisions as containers, in accordance with the applicable international conventions.

Chapter Four: The Authorised Economic Operator Programme

Article 340

The AEO programme shall be operated by the Authority to certify operators in the international trade supply chain who meet the security, safety, and compliance standards prescribed in this Chapter.

Article 341

Participation in the AEO programme is voluntary. AEO status shall be divided into tiers conferring different levels of facilitation, as determined by the Authority in accordance with international standards.

Article 342

Conditions for accreditation in the AEO programme shall include:

(a) A satisfactory customs compliance record, measured by criteria including the absence of customs offences of a serious nature during the preceding three years.

(b) A documented system for the management of commercial and transport records ensuring transparency and traceability.

(d) Practical standards of competence and professional qualifications relevant to customs operations.

(e) Adequate security standards for the applicant’s premises, operations, and information systems, including measures to prevent the introduction of undeclared or prohibited goods into the supply chain.

The Authority shall publish guidelines specifying the detailed criteria for each condition, the evidence required, and the scoring methodology.

Article 343

The application for AEO accreditation shall be submitted through the Nafeza platform or the prescribed alternative channel, with all required data and documents including:

(a) The completed self-assessment form.

(b) Audited financial statements for the preceding three years.

(d) Details of the security standards in place.

(e) Any additional documents required by the Authority.

Article 344

Upon receipt of the application, the Authority shall review it for completeness, notify the applicant of any deficiencies within the prescribed period, and, once the application is complete, refer it to the competent committee for the verification process.

Article 345

A permanent committee shall be formed by a decision of the Head of the Authority, with representation from the relevant directorates, to consider AEO accreditation applications. The committee shall:

(a) Carry out the verification process, including document review and on-site inspection of the applicant’s premises and systems.

(b) Assess the degree of compliance with the accreditation criteria.

(d) Consider suspension, revocation, and appeals against accreditation decisions.

Article 346

[As amended by Ministerial Decree No. 557 of 2025, effective 30 December 2025]

Accreditation shall be granted in one of the following tiers, depending on the degree of compliance with the accreditation criteria:

(a) Tier One: standard AEO accreditation.

(b) Tier Two: enhanced AEO accreditation.

Each tier shall confer specific facilitation benefits in terms of selectivity lane assignment, inspection ratios, and other operational benefits, as determined by the Authority.

Article 347

Re-evaluation of AEO accreditation shall be carried out periodically or where circumstances require, to verify continued compliance with the accreditation criteria. The programme head shall submit the re-evaluation results with recommendations to the committee referred to in Article 345 of these Regulations.

Article 348

[As amended by Ministerial Decree No. 548 of 2025, effective 29 December 2025]

AEO accreditation may be suspended in the following cases:

(a) A material change in the AEO’s circumstances that may affect compliance with accreditation criteria.

(b) Initiation of criminal proceedings against the AEO or its legal representative for a customs or financial offence.

(d) Any other case determined by the committee.

The committee referred to in Article 345 shall issue a reasoned decision suspending AEO status, specifying the suspension period. Accreditation shall be reactivated once the committee confirms the removal of the grounds for suspension.

Article 349

[As amended by Ministerial Decree No. 548 of 2025, effective 29 December 2025]

AEO accreditation may be revoked in the following cases:

(a) Failure to remedy the grounds for suspension within the prescribed period.

(b) Conviction of the AEO or its legal representative for a customs smuggling or financial crime.

(d) Any other case determined by the committee.

The programme head, after approval of the committee referred to in Article 345, shall issue a reasoned decision revoking accreditation, without prejudice to Article 342 of these Regulations.

Article 350

An applicant or AEO whose application has been refused or whose accreditation has been suspended or revoked may file a grievance with the committee referred to in the first paragraph of this Article within thirty days of notification of the decision. The committee shall examine the grievance, afford the applicant the opportunity to be heard and to submit documents, and issue a reasoned decision within the prescribed period.

Article 351

The Authority shall negotiate and conclude mutual recognition agreements with foreign customs administrations operating AEO programmes, on a reciprocal basis. Operators accredited under recognised foreign AEO programmes shall benefit from equivalent facilitation.

Chapter Five: Dry Ports

Article 352

Dry ports are inland customs facilities serving as the port of first arrival for clearance purposes, linked to sea or air ports by approved transport routes under customs supervision.

Article 353

Dry ports must obtain a licence from the competent authorities and must comply with the conditions and requirements determined by the Authority.

Article 354

The Authority shall post permanent customs officials at dry ports to supervise customs operations.

Article 355

Where goods are directed to a dry port, the dry port shall be considered the port of first arrival for the purposes of satisfying import and regulatory controls, unless the goods are subject to mandatory inspection at the sea or air port of initial arrival.

Article 356

Without prejudice to Article 355 of these Regulations, goods that require examination at a dry port shall be considered to have arrived at the customs district for the purposes of storage and release procedures.

Article 357

The yards, container terminals, and warehouses established at dry ports shall be subject to the temporary storage provisions in Chapter Three of Part Five of these Regulations.

Article 358

Customs warehouses may be established within dry ports. The customs warehouse provisions in Chapter Two of Part Five of these Regulations shall apply to such warehouses.

Article 359

Dry port operators shall maintain complete records of all goods movements within the dry port and shall submit periodic reports to the Authority.

Article 360

Fees and charges applicable to dry port operations shall be determined by agreement between the operator and the relevant authorities, with the Authority’s approval.

Article 361

Detailed operational procedures for dry ports, including customs clearance, examination, storage, and release, shall be set out in instructions issued by the Head of the Authority.

Article 362

[As amended by Ministerial Decree No. 548 of 2025, effective 29 December 2025]

Goods stored at dry ports may be subject to the following operations in addition to storage:

(a) Packaging, labelling, and similar operations that do not alter the nature of the goods.

(b) Sorting and classification.

Operations specified in items (a) and (b) of the first paragraph of this Article may not be carried out on food products except with the approval of the competent regulatory authority. Foreign machinery imported from abroad and necessary for operations referred to in this Article shall be subject to the procedures applicable to imported goods.

Chapter Six: Final Provisions

Article 363

The Authority shall issue, within the prescribed period, detailed operational instructions, guides, and forms necessary for the implementation of these Regulations, covering all aspects of customs operations not specifically addressed in this text.

Article 364

Existing customs facilities, licences, and accreditations granted prior to the entry into force of these Regulations shall remain valid until their expiry or until amended or revoked in accordance with the provisions of these Regulations.

Article 365

Any provision in the former Executive Regulations of the Customs Law (Ministerial Decree No. 10 of 2006) or the former Executive Regulations of the Customs Exemptions Regulation Law (Ministerial Decree No. 861 of 2005) that is not in conflict with the provisions of these Regulations shall remain in force until replaced by new provisions issued pursuant to these Regulations.

Article 366

These Executive Regulations of the Customs Law shall apply to all customs operations from the date of their entry into force. For matters not provided for in these Regulations, the applicable provisions of the Customs Law and other relevant legislation shall apply. Any disputes arising from the interpretation or application of these Regulations shall be resolved in accordance with the procedures set out in Part Seven.

— END OF DECREE —

Egyptian Customs Law Executive Regulations (Decree 430 of 2021): Complete English Translation

PREAMBLE

ENACTING ARTICLES

PART ONE: DEFINITIONS

PART TWO: THE CUSTOMS AUTHORITY AND ITS STAFF

Chapter One: Customs Control Procedures for the Protection of Intellectual Property Rights

Chapter Two: Scope of Customs Control

Chapter Three: Staff of the Authority

PART THREE: CUSTOMS DUTY AND SERVICE FEES

Chapter One: Customs Duty

Chapter Two: Customs Duty Base

Chapter Three: Service Fees

PART FOUR: CUSTOMS EXEMPTIONS

PART FIVE: SPECIAL CUSTOMS REGIMES

Chapter One: Transit Goods

Chapter Two: Customs Warehouses

Chapter Three: Temporary Storage

Chapter Four: Free Zones

Chapter Five: Special Economic Zones

Chapter Six: Duty-Free Shops

Chapter Seven: Temporary Admission

Chapter Eight: Temporary Release

Chapter Nine: Duty Drawback

PART SIX: CUSTOMS PROCEDURES

Chapter One: The Advance Cargo Registration System (ACI)

Chapter Two: Customs Clearance

Chapter Three: Transfer of Goods

Chapter Four: Cargo Manifests

Chapter Five: Customs Declaration

Chapter Six: The Customs Broker

Chapter Seven: Examination of Goods

Chapter Eight: Release Procedures

PART SEVEN: COMPLAINTS AND SETTLEMENT OF CUSTOMS DISPUTES

PART EIGHT: PROCEDURES FOR SALE OF GOODS

PART NINE: OFFENCES AND PENALTIES

PART TEN: FINAL PROVISIONS

Chapter One: Information Exchange

Chapter Two: Risk Management System

Chapter Three: Transport of Goods Using Containers and Logistics Equipment

Chapter Four: The Authorised Economic Operator Programme

Chapter Five: Dry Ports

Chapter Six: Final Provisions

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