818 en
818 en
guide
EGYPT
Preliminary version
TRADE IMPACT
FOR GOOD
Digital images on the cover: ©iStockphoto
The designations employed and the presentation of material in this document do not imply the expression
of any opinion whatsoever on the part of the International Trade Centre concerning the legal status of any
territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.
This document has not formally been edited by the International Trade Centre.
Import and export
procedures guide
EGYPT
ACKNOWLEDGMENTS..................................................................................................................... 7
EXECUTIVE SUMMARY.................................................................................................................... 8
CUSTOMS AND TRADE CONTEXT IN EGYPT........................................................................... 10
Introduction......................................................................................................................................... 11
Trade Agreements and Partnerships.............................................................................................. 13
What can be imported to and exported from Egypt?.................................................................. 17
Special rules for pre-import approvals............................................................................................................................ 19
Goods imported as per special conditions.................................................................................................................... 20
Goods allowed to be imported as used.......................................................................................................................... 21
Goods suspended from importation................................................................................................................................ 21
Special Rules for Pre-Export Approvals.......................................................................................................................... 21
Import Regimes in Egypt.................................................................................................................. 22
Institutional Environment and Legal Bases.................................................................................. 24
Summary of main entities in charge of trade regulations.......................................................................................... 24
Legal Framework related to Imports and Exports procedures................................................................................... 27
Administrating penalties related to trade procedures defaults................................................................................. 28
Smuggling for imported or exported goods................................................................................................................... 29
PRE-CLEARANCE DOCUMENTATION......................................................................................... 30
Register as an Authorized Economic Operator........................................................................... 31
Import License...................................................................................................................................................................... 34
Individual Traders......................................................................................................................................................................................... 31
For Corporations.......................................................................................................................................................................................... 33
Export License...................................................................................................................................................................... 34
Individual Traders......................................................................................................................................................................................... 34
Export Declaration............................................................................................................................................................... 39
General required documents (Pre-shipment)........................................................................................................................................... 39
Additional Documents required in case the exporter isn’t the manufacturer of the exported consignment................................... 39
Annexes ............................................................................................................................................ 74
Annex 1 – Goods Imported as per Special Conditions.............................................................................................. 74
Annex 2 – Goods Suspended from Importation........................................................................................................... 75
Annex 3 – The 21 Sections as per HS code classifications........................................................................................ 82
Annex 4 – The list of the non-essential products not eligible for the preferential
treatment of the customs purpose exchange rate...................................................................................... 86
Annex 5 – Forms of Documents........................................................................................................................................ 89
Tables
Table 1 Summary of current Trade agreements and partnerships........................................................................... 14
Table 2 Structure of Egyptian Imports - 2017................................................................................................................. 17
Table 3 Top Importing Partners......................................................................................................................................... 17
Table 4 Top Imported Agriculture Products.................................................................................................................... 17
Table 5 Top Imported Non-Agriculture Products........................................................................................................... 17
Table 6 Structure of Egyptian Exports - 2017................................................................................................................. 18
Table 7 Top Exporting Partners......................................................................................................................................... 18
Table 8 Top Exported Agriculture Products.................................................................................................................... 18
Table 9 Top Exported Non-Agriculture Products............................................................................................................ 18
Table 10 Goods allowed to be imported as used......................................................................................................... 20
Table 11 Import Regimes in Egypt................................................................................................................................... 22
Table 12 Summary of main entities in charge of trade regulations.......................................................................... 24
Table 13 Legal framework related to import and export procedures....................................................................... 27
Table 14 Administrating penalties related to trade procedures defaults................................................................. 28
Table 15 Steps for obtaining import license................................................................................................................... 31
Table 16 Steps for renewing the import license............................................................................................................. 33
Table 17 Steps for obtaining export license................................................................................................................... 34
Figures
Figure 1 Customs Declaration Circuit – Importation.................................................................................................... 58
Figure 2 Customs Declaration Circuit – Importation of Agriculture Products.......................................................... 62
Figure 3 Customs Declaration Circuit – Importation of Processed Food Products................................................. 67
Figure 4 Customs Declaration Circuit – Exportation.................................................................................................... 71
EU European Union
HS Harmonized System
LC Letter of Credit
PA Power of Attorney
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INTRODUCTION
This guide focuses on trade related procedures and customs requirements for the clearance of goods in Egypt.
The objective is to provide key information that may help economic operators (importers and exporters) to optimize
the process of clearing goods through the Egyptian customs that will enable MSMEs and new beginners to have
a comprehensive overview about the basics and cycles for the importation and exportation in Egypt.
The import and export of goods is governed by a number of laws and regulations. These are listed and attached within
corresponding Legal justifications but this document does not provide any legal guidance to any procedures outlined.
Egypt is the most populous country in the Middle East and the third most populous country in Africa with total
population of 92.1 million according to the most recent census, conducted in 2017.
Egypt, had a total export of USD 22,507 million and total imports of USD 58,052 million leading to a negative trade
balance of USD -35,545 million for the year 2016. The Effectively Applied Tariff Weighted Average (customs duty) for
Egypt is 6.63% and the Most Favored Nation (MFN) Weighted Average tariff is 11.47%.The trade growth is -8.50%
compared to a world growth of -4.43%. GDP of Egypt is USD 336,296 million where Egypt exports of goods and
services as percentage of GDP is 10.35% and imports of goods and services as percentage of GDP is 19.60%.
*Source: World Bank, World Integrated Trade Solutions, https://wits.worldbank.org/CountryProfile/en/EGY
Historically, Egypt’s location has made it a natural hub for trade routes; westward along the coast of North Africa,
northwest to Europe, northeast to the Levant, south along the Nile to Africa and southeast to the Indian Ocean
and Far East. In addition to the possessing of the most important maritime corridor in the world; The Suez Canal,
where over 10 percent of the world’s trade passes through.
Egypt’s navigable waterways total approximately 3,000 km, where almost 90% of Egypt’s international trade travels
through its ports. Grand Alexandria (Alexandria and Dekheila) is the main port, handling approximately 60% of
Egypt’s foreign trade. Other significant major ports are Damietta & Port Said on Mediterranean Sea, in addition to
Suez and Sokhna on the Red Sea. Total cargo handling capacity for all Egyptian ports was estimated to be 146.5
million tons for the year 2017.
Sokhna Port, which is located 40 km south of Suez was the first port operated by the privately-owned company,
Sokhna Port Development Company, under a 25-year concession agreement. In November 2007, the Dubai port
operator, DP World, acquired a 90% stake in Egyptian Container Handling Company.
Cairo International Airport is Egypt’s largest airport and is the second busiest airport in Africa. Over 47 commercial
and charter airlines and 12 cargo airlines use the Cairo airport, Egypt Air is the largest operator at the airport (joined
the Star Alliance in July 2008), Cairo International Airport has 5 cargo terminals handle around 400,000 tons each
year, where 60% of which are exports from Egypt.
Foreign trade in Egypt has experienced significant developments in recent years. The Government has overhauled
Egypt’s customs legislation to streamline the process for importing and exporting goods. A number of regulations
and decrees have been introduced to improve inspection and control procedures, simplify documentation, reduce
costs and delays, improve logistics and liberalize trade movements.
In addition, a “green track” allowing for the immediate release of imported/exported goods which meet certain
criteria has also been introduced. According to our observations, the average time to finish the clearance of a
standard export shipment is 24 hours, while the average time to finish a standard import shipment is 72 hours.
On September 09, 2018, Presidential Decree 419/2018 was published in the official gazette, raising import tariffs on
some selected items, following the previous Presidential Decree 538/2016, raising import tariffs for 364 tariff lines,
including 53 lines of food and agricultural products described as “provocative” or “unnecessary” non-essentially
luxury products.
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Foreign exchange rates are almost stable since March 2018, CBE “Central Bank of Egypt” has regularly intervened
in foreign exchange rates, in particular between the Egyptian Pound and the U.S. Dollar.
Prior to 3 November 2016, there were restrictions on the remittance of foreign currency outside of Egypt. From
time to time, there has also been a shortage of U.S. Dollars in Egypt, as a result of which, the ability to repatriate
foreign currency has been historically limited or curtailed. In order to address these imbalances, on 3 November
2016, the CBE announced the move to a liberalized exchange rate regime and the adoption of a series of other
measures included lifting the restrictions on the deposit and withdrawal of foreign currency by all individuals
and companies, except for certain restrictions (which have subsequently been lifted) affecting companies which
import non-essential goods and products and subject to an annual limit of USD 100,000 for remittances abroad
by Egyptian individuals and certain companies.
In June 2017, the CBE further liberalized the exchange rate regime by removing the USD 100,000 limit on individual
bank transfers abroad. On 28 November 2017, the CBE issued a circular removing all withdrawal and deposit
limits on foreign currencies for companies importing non-priority products. This circular removed both the monthly
USD 50,000 cash deposit cap for non-priority goods and the monthly USD 30,000 cash withdrawal cap that were
previously in place.
On May 03, 2018, the Central Bank of Egypt amended their requirements on transfer of import documents. The
new policy removes the requirement that exporters transmit import documents bank- to-bank, allowing them to
now use courier services or other transfer arrangements. It also waives micro/small/and medium-size companies
from the 100 percent deposit on letters of credits when importing essential commodities. The policy shift should
ease import restrictions.
On May 03, 2018, the Central Bank of Egypt issued a policy statement to ease import procedures. The new
statement reverses the policy set December 2015, and allows Egyptian banks to accept import documents directly
from importers.
On December 21, 2015, the Egyptian Central Bank issued a policy statement concerning the transfer of collection
documents through banks. This policy aimed to minimize manipulation or alteration of customs documentation,
in particular the manipulation of invoice values and product origins. The policy required the import documentation
be transferred directly from the exporter’s bank to the importer’s bank. The policy also increased the deposits
that local banks are required to hold on letters of credit opened to finance import transactions from 50 percent to
100 percent.
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In June 1998, Egypt joined the 21 member Common Market for Eastern and Southern Africa “COMESA” (which
currently comprises 21 members (after the recent addition of Tunisia), including Egypt) which eliminates tariffs with
other COMESA countries, with a view to the implementation of a common external tariff, based on a four band
tariff structure of capital goods, raw materials, intermediate goods and final goods, respectively. In addition, the
members are committed to establishing a monetary union.
In July 1999, Egypt and the United States signed a trade and investment free agreement “TIFA”. TIFA’s objective is
to enhance trade co-operation between the two countries, by facilitating greater reciprocal access to the respective
markets of both countries through the removal of non-tariff barriers and other impediments to trade and investment
flows.
In June 2001, Egypt signed an Association Agreement with the Member States of the EU, establishing the Euro-
Mediterranean Partnership (also known as the Barcelona Process), a wide framework of political, economic and
social relations between the Member States and countries of the Southern Mediterranean, including Egypt, which
enhances co-operation in a number of key sectors, ranging from trade and investment to energy and education.
The Association Agreement also provides for sustained and substantial EU assistance for reform efforts.
The Association Agreement, which was approved by the House of Representatives in March 2003, establishes a
free trade area with the elimination of tariffs on industrial products and concessions on agricultural products. In
June 2010, an agreement between Egypt and the EU regarding agriculture and processed agricultural and fisheries
products entered into force. In recent years, approximately three quarters of FDI inflows to Egypt have originated
from the EU. The EU remains Egypt’s largest export market (accounting for approximately 30% of Egyptian exports).
In February 2004, Egypt signed the Agadir Agreement with Morocco, Tunisia and Jordan, which came into force
in March 2007. The Agadir Agreement aims, among other things, to establish a free trade area in accordance
with the provisions of the General Agreement on Tariffs and Trade of 1994. It is open to further membership by
all Arab countries that are members of the Arab League and GAFTA and linked to the EU through an association
agreement or free trade agreement. In March 2017, Lebanon and Palestine acceded to the Agadir Agreement.
In December 2004, Egypt, the United States and Israel entered into a “Qualified Industrial Zones - QIZ” protocol
pursuant to which manufacturing companies in specified zones in Egypt (the Greater Cairo Zone, the Alexandria
Zone, the Suez Canal Zone and the Central Delta Zone) can export products to the United States duty free under
the same terms as those governing trade under the U.S.-Israel Free Trade Area Agreement, provided that certain
requirements as to Egyptian and Israeli content are met. The agreement entered into force in February 2005.
In December 2005, Egypt signed a free trade agreement with Turkey, which entered into force in March 2007. The
free trade agreement provides that imports of Egyptian products into Turkey (excluding agricultural goods) are
free of duties and those duties and trade restrictions for Turkish products imported to Egypt will be eliminated in
four stages by 2020.
In March 2006, negotiations began between countries in the Euro-Mediterranean region concerning liberalization
of services and right of establishment and a dispute settlement mechanism for trade between members. Egypt is
one of the partners of the Euro-Mediterranean Partnership.
In August 2007, the free trade agreement between Egypt and the European Free Trade Association “EFTA” entered
into force. The agreement aims to liberalize trade in industrial products and processed agricultural products
between Egypt and the four EFTA members: Switzerland, Iceland, Liechtenstein and Norway. The agreement also
contains provisions on protection of intellectual property rights, as well as competition and technical cooperation.
In March 2007, the Egyptian European Action Plan under the European Political Neighborhood framework was
ratified. Under this action plan, Egypt and the EU have agreed to enter into political, security, economic, trade,
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investment, scientific, technological and cultural relations, with shared responsibility for establishing an area of
peace and stability, including the prevention and settlement of conflicts in the region and reinvigorating regional
and sub-regional cooperation.
In 2010, Egypt signed a free trade agreement with the Mercado Común del Sur “MERCOSUR”, which is comprised
of Argentina, Brazil, Paraguay and Uruguay. The agreement entered into force on 1 September 2017, following its
ratification by all parties. The agreement aims to enhance economic and trade relationships between Egypt and
MERCOSUR through the gradual liberalization of trade and the promotion of bilateral investment.
14
Egypt – EU Partnership Egypt and the 27 Egypt and the EU signed a treaty 60 % is the local components
countries of the EU called the Association Agreement in requirements to be eligible for the
Community: 2001 that came into force in 2004, certificate of origin EUR1, also it
where all goods exported from allows for the use of inputs from
Austria
Egypt to the EU were immediately third countries in the partnership
Belgium exempt from tariffs, while EU export agreement (diagonal accumulation
Bulgaria tariffs will gradually be dismantled of origin).
Croatia over 12 years period.
Agadir Agreement 4 Countries: The agreement was signed in 2004, Euro-Med certificate of origin is
aiming to the establishment of a very important for the passage
Egypt
free trade area comprising Arab of goods to the markets of the
Jordan Mediterranean countries, the actual Member States and more than
Morocco implementation started by 2007. 30 countries, representing Euro-
Tunisia Mediterranean region in the case of
One of the most important
accumulation or not.
opportunities created by the Agadir
Agreement is the accumulation The 4 member countries already
of origin between Member States signed partnership agreements
to the Convention with the Euro- with EU, so the imported goods
Mediterranean countries. from the member states within each
other’s will be considered as a local
components when accumulating for
a EUR1 origin.
www.agadiragreement.org
Qualified Industrial Zones 3 Countries: The USA started an initiative in The Protocol allows for duty-free
“QIZ” 1996 to reinforce peace treaties in entry into the US for textile and
Egypt
the Middle East through economic ready-made garment products
Jordan cooperation. manufactured by qualified
Israel companies operating within
In 2004, Egypt signed the
designated geographic locations
Qualifying Industrial Zones Protocol
in Egypt which satisfy the currently
with USA and Israel.
agreed on Israeli components of
Jordan was the first joiners to the 11.7%.
protocol in 1999.
www.qizegypt.gov.eg
15
Egypt – Turkey Free Trade 2 Countries: The Free Trade Agreement (FTA) Duties gradual exemption for
Agreement between Egypt and Turkey was Turkish products was based on 4
Egypt
signed on 27 December 2005 in lists; the first 3 lists are now 100%
Turkey Cairo and entered into force on 1 exempted.
March 2007.
Only list # 4 (includes mainly
Gradual duties exemptions will vehicles and some electrical
be granted to Turkish products engines and generators) is
till 2020, while Egyptian industrial continuing the phase-out till 2020,
products granted 100% exemption based on 10% annual reduction
from date of enforcing the which was started in 2011.
agreement.
European Free Trade EFTA consists of 4 In August 2007, the free trade It is considered as an integral
Association “EFTA” countries: agreement between Egypt and agreement to the EU partnership.
EFTA entered into force. The
Iceland Same role of origin are honored.
agreement aims to liberalize
Liechtenstein trade in industrial products and www.efta.int
Norway processed agricultural products.
Switzerland
Egypt - Mercado Común del MERCOSUR consists of 6 In August 2010, Egypt signed a There will be trade liberalization
Sur “MERCOSUR” Free member countries: preferential Free Trade Agreement between the two parties over a
Trade Agreement (FTA) with the Common Market 10-year period once the agreement
Argentina
of the South (Mercosur), which enters into force.
Brazil allows preferential privileges for the
The FTA aims at cutting tariffs by
Bolivia Egyptian exports to enter the Latin
more than 90% between Egypt
Paraguay American markets, and to reduce
and the Mercosur countries and
the cost of Egyptian imports from
Uruguay cancelling customs duties on
Latin American countries.
agricultural goods, along with
Venezuela
The agreement entered into force finding solutions to the issues of the
And 6 Associate countries: by September 2017. rules of origin and the preferential
guarantees and promoting
Chile
cooperation in the fields of
Columbia investment, services and others.
Ecuador
www.mercosur.int
Guyana
Peru
Surinam
16
17
On the other hand, Egypt was ranked the 66 largest merchandises exporter by a total FOB value of exportation
by USD 25.604 billion, representing 0.14% from world total exports.
Table (6): Structure of Egyptian Exports - 2017
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he importer shall apply to the Egyptian Drug Authority – Ministry of Health (Department of Importers Registration
T
Licensing) for obtaining an import license for importing pharmaceutical products and being registered in the
authority, it must be renewed on a yearly basis.
The pharmaceutical products cover all the following items;
–– Drugs (Human & Veterinary)
–– Cosmetics
–– Insecticides (Home & Public Health Pesticides)
–– Laboratory & Diagnostic Chemicals (kits)
–– Medical Devices or Supplies (Sterile & non sterile).
–– Medical Equipment’s.
–– Raw materials for drugs and cosmetics.
Before importing any of the above mentioned products, samples must be presented for testing, certifying,
and licensing.
B. Telecommunication Products:
The importer shall apply to The National Telecom Regulatory Authority (NTRA) – Ministry of Telecommunications
(Customer Service Department) to be a licensed companies registered with NTRA as an importer of wireless devices.
Before importing any telecommunications and broadcasting equipment, samples must be presented for
testing and certifying’s to ensure compliance with international standards and environmental health and safety
standards, these tests include electromagnetic radiation and emissions.
C. Petroleum Products:
The importer shall apply to the Egyptian General Petroleum Corporation for the preparation of storage area as
a pre-import approval, whether it’s crude oil, petroleum products or derivatives.
D. Livestock Animals:
The importer shall apply to the General Organization for Veterinary Services by a request for the formulation of
a veterinary quarantine committee to inspect the shipment at the country of origin for a period not less than 21
days, after the shipment arrival it must also stays for a period of 7 days under the supervision of the veterinary
quarantine before starting the clearance procedures.
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According to ministerial decree no. 43 for the year 2016, the following HS codes shall not be imported to Egypt
before registering the manufacturing factories and the owners of the trademarks (which are located
outside Egypt) on the database for the General Organization for Export and Import Control (GOEIC) for
qualified factories to export to Egypt.
S Item Conditions
1 Production lines, machines, apparatuses, 1. Household appliances and their spare parts are excluded.
equipment and their spare parts.
2. Computer sets and their accessories shall not have production dates exceeding 10
years.
3. The approval of the Ministry of Health is mandatory with regard to apparatuses,
machines and equipment used for medical purposes including patients’ beds.
4. Ozone-depleting substances shall not be used in manufacturing these items.
2 Equipment and means of transport and 1- Spare parts are only limited to;
their spare parts (except for motorcycles)
Fenders, doors, engines, gearboxes and body parts (other than the chassis),
dampers, differentials, rims, dashboards, and springs.
2- Vehicles for special use shall have their production date not exceeding five years
plus the year of production until the shipping or ownership date except for cars not to
be operated on public roads and those equipped with hydraulic cranes seated on a
movable base and others equipped with concrete pumps.
3- (a) Vehicles carrying persons and others carrying goods with their maximum weight
less than 9 tones ,shall not have their production dating back to more than one year,
other than the year of production.
(b) Vehicles carrying goods with its maximum weight of 9 tons or more, their
production date should not exceed 5 years other than the year of production.
4- Road tractors for semi-trucks shall not have a production date more than seven
years plus the year of production except for those not designed for public roads.
5- Vehicles, cars and trucks shall meet the production date requirement at the time of
purchase or ownership concerning import for personal use and import by companies
or agencies operating overseas.
6- Approval of the Civil Aviation Authority for aircrafts and their spare parts.
7- Approval of the Ministry of Transportation for ships and fishing boats verifying
validity for operation before release.
8- Approval of the Ministries of Tourism and Maritime Transport for vessels and
cruisers.
9- Passenger ships shall meet the rules stipulated for in the agreements to which
Egypt is a party.
4 Containers
6 Aircrafts’ tiers and inner tubes Only to be purchased from the Egyptian Airports
7 Waste and metals scrap including used 1- It shall not include used car spare parts.
railway rods
2- Railway rods shall be scrapped prior to customs clearance.
3- It shall be accompanied by an official certificate issued by governmental agencies
or auditing companies in the exporting country stating that the consignments are free
of explosives or hazardous materials.
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According to the ministerial decree no. 670/2017, all exporters, packing stations, and farms shall apply to the
Agricultural Export Council for registration and accreditation. In cooperation with ministry of Agriculture and the
Horticultural Export Improvement Association “HEIA”, the Agricultural Export Council will examine these farms
and provides a coding system for each farm and packing station, which must be mentioned on each box of the
exported shipment, monitored by GOEIC authorities at ports of departures. Then, those codes will be mentioned
in the accompanies agro certificates and the certificate of origins
Address: 90 St. 105 – Maadi – Cairo
Tel.: +20225283611
Website: www.aecegypt.com
B. Petroleum Products
The exporter shall apply to the Egyptian General Petroleum Corporation for obtaining pre-export approval for all
petroleum products, and paying the subsidy difference for the required quantity to be exported to the general
administration of petroleum prices differences within the General Petroleum Corporation. In case there is no price
difference, the exporter must obtain a letter from the general administration stating that there is no price differences.
Address: Palestine St. – New Maadi – Cairo
Tel.: +20227066900
Website: www.egpc.com.eg
21
Legal
Regime Short Summary Additional Information
Justification
Final The act of bringing goods from abroad Ministerial Import for Retail:
Importation into Egypt, getting them inside the Decree
Goods to be sold in the same condition in which
Customs Zone and registering the
no. 770 /2005 they have been imported or after being packed
Customs Declaration to release the goods
by the Executive or packaged, without undergoing any process of
as final imports.
Regulation transformation.
This is the most commonly used regime to implement
Import for Production:
for importation import and
Items imported by production companies to be sold
export Law no.
after transformation as components for the final
118/1975
products.
Import for Private Use:
Imports for purposes other than retail or production,
such as; capital goods, spare parts, advertisement
material and others that benefit the importer’s activity
rather than his personal use.
Transit Goods Foreign goods which are produced under Customs law no. The arrival of the goods at their destinations in
the scheme of transit goods may be 66 of the Year the foreign countries shall be evidenced by the
transported without taking the sea route 1963, amended presentation of a certificate from the Customs of
whether they entered the borders to go out by law no. these countries acknowledging the receipt thereof,
directly from other borders or whether they 95/2005 and the Customs shall have the right to grant
are dispatched from one branch of the exemption from the presentation of this certificate or
Customs to another. to accept any other evidence.
The goods shall be transported according
to the transit scheme on all roads and
by all means of transport under the
responsibility of the signatory of the transit
undertaking after being stamped by the
Customs Authority.
Warehousing Imported goods could be accepted Customs law no. This kind is usually used for bulk products such
without payment of customs duties for 66 of the Year as tobacco, grains, petroleum, etc. or for products
the periods 60-90 days, warehouses are 1963, amended taking long time for testing and analyzing, but most
divided into; by law no. probably in such cases the importer release them
95/2005 under custody till receiving the final test results.
1-Public warehouse where goods are
stored for the account of third parties The importer must present a warrant to use public
warehouses. The goods must be inspected in
N.B. The Customs have the right to
accordance with the conditions determined by GOEIC.
exercise control on the public warehouses
which are operated by other authorities. The stored goods could be sold in auction if the
importer failed to return them abroad or pay the
2-Private warehouse where the owner there
Customs duties payable thereon during the period
of stores his incoming goods after obtaining
of storage, a sale which shall be effected after one
authorization from Customs Authority.
month from the date of serving a notice on the
N.B. Private warehouses must be
exploiting authority.
established at the places where
Customs duties shall be assessed on the goods, which
branches of the Customs are available.
have previously been stored at the public warehouse
The business of the private warehouse
based on the quantity at the time of storage.
shall be liquidated within not more than
The authority exploiting the warehouse shall be
three months from date of canceling the
held responsible for the customs duties, other dues
customs branch.
and levies due for each shortfall, loss or change in
The warehouses are considered as a these goods, besides the fines to be imposed by the
special customs zone under the full Customs.
supervision of the customs authorities, These duties and levies shall not fall due if the
the goods could be partially released on a shortfall or loss or change is due to natural causes, a
maximum of 3 times. force majeure reason or an accident beyond control.
22
Temporary The primary materials and intermediate Customs law no. If the imported products used for purposes other
Exemption goods that are imported with the intent of 66 of the Year than those for which they were imported, the importer
manufacturing for exportation as well as the 1963, amended must pay the taxes and fees due on the date on
production requisites of exported goods by law no. which such materials and items entered into the
and the items imported for the object of 95/2005 country plus a surtax at the rate of (2%) monthly of
repairing or completing the manufacturing the value of the taxes and fees due for each month
could be temporarily exempted from the of delay.
customs duties and taxes.
Under the supervision of the Customs Administration,
The importer must issue a bank letter of the importer must submit an adequate annual
guarantee as a security or a surety of the inventory to show the materials that had been
value of the taxes and fees due. disposed of for other than their intended purposes.
The regulatory authority to determine If he fails to do so, the taxes and fees due on the date
materials uses percentages is “Industrial on which such materials entered into the country will
Control Authority – Ministry of Trade and have to be paid plus two times as much as the surtax.
Industry.
ICA makes the industrial studies and
then provides the customs authorities by
consumption rate for raw materials and
loss percentage during the operations.
Temporary The importer may apply for a temporary Customs law no. Re-exportation must be done within a period of one
Release release without paying the tariffs and 66 of the Year year, except agriculture products will be two years.
duties conditionally after presenting a bank 1963, amended
Regarding vehicles and yachts, the maximum
guarantee (equivalent to duties value) in by law no.
period is 6 months for non-resident Egyptians and
favor of the customs authority for goods 95/2005
foreigners, while 3 years for investors.
that will be temporary used inside Egypt,
then will be re-exported again, such as;
1-Equipments imported for public projects,
and will be re-exported after the project’s
completion.
3-Equipments imported for testing and
calibration.
2- Goods imported for fairs and
exhibitions.
4-Re-usable packages/containers.
5- Media and journalists’ equipment’s.
6-Vehicles and yachts for non-resident
Egyptians, foreigners, investors, and
diplomatic missions.
Drawback The customs duties and taxes charged Customs law no. Refund shall take place immediately after the transfer
(Refund of to imported materials that had been used 66 of the Year to a free zone or completion of the export, within not
Customs Duties in the manufacturing of local exported 1963, amended later than one month from the date of submitting an
and Taxes) products could be refunded provided by law no. evidence of the transaction.
that they should have been transferred 95/2005
Export transaction must being affected within one
to a free zone, have been re-exported, or
year from the date of payment of the duty.
have been sold to local bodies enjoying
complete exemption from such taxes and
fees, within a period not to exceed two
years from the release date.
23
Export Development Authority The umbrella for export support Head Office: www.expoegypt.gov.eg
(EDA) activities
106 Gamaet El Dewal El
Arabeya St. - Mohandeseen -
Giza
Tel.: +20237493920
Foreign Trade Training Center 1-Certificate of “Practicing 29 Markaz El Maalomat St. - www.fttceg.org
(FTTC) – Export Development Importation” Masaken Sheraton - Heliopolis
Authority - Ministry of Trade and (See Annex 5.12) – Cairo
Industry
2-Certificate of “Practicing Tel.: +20222674315
Exportation”
(See Annex 5.13)
Egypt Expo and Convention Responsible for all local and Salah Salem St. - Nasr City - www.eeca.gov.eg
Authority (EECA) – Export international exhibitions Cairo
Development Authority - Ministry
Tel.: +20222607811
of Trade and Industry
24
Central Department of Notifications of prior arrival agro 3 Al Amira Fatma Ismail St. –
Agriculture Quarantine - products Dokki – Giza
Ministry of Agriculture
Tel.: N/A
Egyptian Drug Authority – 1-Importers Register for Pharma 21 Abdel Aziz Al Saoud St. www.eda.mohp.gov.eg
Ministry of Health (Department Products. Manial – Cairo
of Importers Registration
2-Pre-Import Approvals for Tel.: +20223684288
Licensing)
pharma products and medical
devices.
National Telecom Regulatory Pre-Import Approvals for Smart Village, Building No. 4, www.tra.gov.eg
Authority (NTRA) – Ministry of telecommunication products Km 28 Cairo / Alex Road
Telecommunications
Tel.: +20235344000
Egyptian General Petroleum Pre-Import and Pre-Export Head Office: www.egpc.com.eg
Corporation – Ministry of Approvals for petroleum
Palestine St. – New Maadi –
Petroleum products
Cairo
Tel.: +20227066900
General Organization for Pre-Import Approvals for Head Office: www.govs.gov.eg
veterinary services – Ministry of livestock animals and veterinary
1 Nadi Al Saeed St. – Dokki –
Agriculture quarantine
Giza
(See Annex 5.16)
+20237381750
Egyptian Exporters Association Non-profit private sector 90 Road 105 – Maadi - Cairo www.expolink.org
(ExpoLink) association for export promotion
Tel.: +20225271010
25
Agriculture Export Council Pre-Export Approvals for fruits 90 St. 105 – Maadi – Cairo www.aecegypt.com
and vegetables
Tel.: +20225283611
Horticultural Export Pre-Export Approvals for fruits El Mehwar El Markazi, El Saraya www.heiaegypt.org
Improvement Association (HEIA) and vegetables Compound,
(See Annex 5.17) Bldg. No. 4, Block 1/11 – 6th of
October – Giza
Tel.: +20238371122
Agriculture Export Council Pre-Export Approvals for fruits 90 St. 105 – Maadi – Cairo www.aecegypt.com
and vegetables
Tel.: +20225283611
Building Materials, Refractories 166 Al Amal St. El Shouyfat - 5th www.ecbm-eg.org
and Metallurgy Industries Export Settlement - New Cairo
Council
Tel.: +201279998836
Chemicals & Fertilizers Export Finance Towers - # 6 – www.cec-eg.com
Council Emtedad Ramsis St. – Nasr City
– Cairo
Tel.: +20223420917
Engineering Export Council Arkadia Towers – Tower B - www.eecegypt.org
Corniche El Nil – Cairo
Tel.: +20225756638
Food Export Council 69B Road 15 – Maadi – Cairo www.feceg.com
Tel.: +20227510737
Furniture Export Council 90B Road 105 – Maadi – Cairo www.efecfurniture.com
Tel.: +20225285036
Handicrafts Export Council 5 Sabry Abo Alam St. – www.eech.org.eg
Downtown – Cairo
Home Textiles Export Council Finance Towers - # 6 – www.egyptianhome
Emtedad Ramsis St. – Nasr City
textiles.org
– Cairo
Leather Export Council Finance Towers - # 6 - www.lecegypt.org
Emtedad Ramsis St. – Nasr
City - Cairo
Tel.: +20223420909
Medical Industries Export 3 Ahemd Tayseer st. (El Marwa www.ecmi-eg.org
Council new buildings) - Helioplolis –
Cairo
Tel.: +20224187919
Ready Made Garments Export 166 El Choueifat St. - Fifth www.rmgec-egypt.com
Council Settlement - New Cairo
Tel.: +20225656036
Textiles Export Council Finance Towers - # 6 - www.textile-egypt.org
Emtedad Ramsis St. – Nasr
City - Cairo
Tel.: +20223420918
26
Law no. 67 for the year 2016 Value Added Tax Law replacing the previous law of Sales tax Attachment (2)
Law no. 95 for the year 2005 With regards to Customs Laws Attachment (3)
Law no. 8 for the year 2005 Amending law no. 186 for the year 1986 with regards to customs exemptions Attachment (4)
Presidential Decree no. 419 for With regards to Customs Tariffs Attachment (5)
the year 2018
Ministerial Decree no. 379 for the With regards to collecting from the import duties under the account of the Attachment (6)
year 2018 income taxes
Ministerial Decree no. 846 for the Executive Regulations for law no. 7 for the year 2017 Attachment (7)
year 2017
Ministerial Decree no. 835 for the Amending Executive Regulations no. 770 for the year 2005 with regards to Attachment (8)
year 2017 import, export, and procedural systems
Ministerial Decree no. 670 for the With regards to inspection regulations for the exports of fruits and vegetables Attachment (9)
year 2017
Ministerial Decree no. 66 for the Executive Regulations for Value Added Tax Law no. 67 for the year 2016 Attachment (10)
year 2017
Ministerial Decree no. 40 for the Activating the Single Activation Document “SAD” Attachment (11)
year 2017
Ministerial Decree no. 43 for the Register of Qualified factories to export to Egypt for selected items Attachment (12)
year 2016
Ministerial Decree no. 10 for the Executive Regulations for Customs Law no. 66 for the year 1963 Attachment (13)
year 2006
Ministerial Decree no. 770 for the Executive Regulations for law 118 for the year 1975 with regards to import, Attachment (14)
year 2005 export, and procedural systems
Ministerial Decree no. 524 for the With regards to visual inspection and sampling Attachment (15)
year 2000
27
28
Subject to any stricter penalty prescribed by any other law, whoever perpetrates the crime of smuggling shall be
liable to a penalty of imprisonment term not less than two years and not exceeding five years, and a fine not less
than EGP 1000 and not exceeding EGP 50000, or either.
In addition, a sentence will be issued for paying same amount of the customs duties, and in case the smuggled
goods are prohibited from importation, the sentence will be double the value or double the customs duties, which
is higher, and the goods will be seized.
29
PRE-CLEARANCE
DOCUMENTATION
30
PRE-CLEARANCE DOCUMENTATION
Production and service companies may be permitted to import production inputs required for production, operation or
service provision without mandating entry in the importers’ register. Import licenses are only required for commercial/
trading activities. All companies established for production and services activities aren’t titled for obtaining these
licenses as far as they are making the importation for their operating activities. They have the right to apply for
“Supplies/Needs Card” from GOEIC (General Organization for Export and Import Control – An affiliate from the
ministry of Trade and Industry) mentioning the list of imports based on their activities.
Before June 2017 and according to resolution 846 / 2017 for the executive regulations of law 121 for the year 1982,
any new economic operator can obtain the import and/or export license without having prior business activities.
But now it is mandatory to have at least 2 years of business activities with a minimum annual turnover of EGP 2
million before applying for the import license, while still export license can be obtained for start-ups.
Import License
Table (15): Steps for obtaining import license
Step (action to be Required documents Where? (Which entity How much does it Additional Information
taken by the Economic is responsible) costs?
Operator)
Apply with required Documents differ Application form is
documents according to according to each type of General Administration New registering … obtained from GOEIC
each type of operator operator.* for importers affaires, EGP 5000
General Organization
Payment of fees for Export and Import Adding Section Products’ According to law (7) for
Control (GOEIC) head GroupEGP 1000 for the year 2017 concerning
office and the authorized each. amendments on law 121
ports branches of for the year 1982
Publication Fees … EGP
Receiving temporary Alexandria, Port Said, 500 Duration for obtaining the
reference until recording Suez, and Damietta. license is 2 days from
N.B. The total number
the permanent license H.O. address: Cairo time of paying the fees
of products’ groups
number International Airport is 21 according to HS
Receiving the permanent Call Center 19591 classifications. (Annex 3) The validity is 5 years
license
2. n official transcript from the commercial register showing the importation as one of the business
A
activities, and with a minimum capital of EGP 500,000 (Five Hundred Thousands Egyptian Pounds).
All holders of import licenses prior resolution 846 / 2017 are having a grace period of 6 months to reconcile
the condition of the minimum capital.
31
3. certificate from the relevant (geographical) chamber of commerce authenticated from the Egyptian
A
Chambers Federation, proves practicing the commercial activities for at least 2 years prior the date of
applying for the import license.
4. A copy from ID.
5. An official transcript of birth certificate or the applying demand for Egyptian citizenship (for minimum 10
years) for non-Egyptians.
6. A copy from the tax card.
7. The certificate of “Practicing Importation” under the name of the trader himself or his responsible for
importation. (issued by Foreign Trade Training Center “FTTC” – Ministry of Trade and Industry)
8. An authenticated copy from the tax declaration for the prior year showing an annual turnover of at least
EGP 2,000,000 (Two Millions Egyptian Pounds).
9. A depository receipt or a letter of guarantee by amount of EGP 50,000 (Fifty Thousands Egyptian Pounds).
Representing a 10% insurance from the least mandatory capital amount.
10. A declaration by the trader that he has not been convicted of a felony or a penalty restricting his freedom
in a crime that violates honor or trust.
11. A declaration by the trader that no final judgment has been issued against him for committing a fraudulent
crime or bankruptcy.
12. A declaration by the trader stating his non-membership in the parliament or municipalities.
2. n official transcript from the commercial register showing the importation for trading as one of the business
A
activities, and with at least one year of establishment.
3. An official transcript from the company’s Memorandum of Association and its amendments.
4. An evidence that paid in capital is at least EGP 2,000,000 (Two Millions Egyptian Pound), either via a
copy from the last year financial statements authenticated by the tax administration, or a certificate from
any bank (registered with Central Bank of Egypt) stating the deposit of the amount of the paid in capital.
All companies holding of import licenses prior resolution 846 / 2017 are having a grace period of 6 months
to reconcile the condition of the minimum capital.
5. An official transcript of birth certificate for the importation manager or the applying demand for Egyptian
citizenship (from minimum 10 years) for non-Egyptians.
6. The certificate of “Practicing Importation” under the name of the importation manager and/or one of his
importation staff. (issued by Foreign Trade Training Center “FTTC” – Ministry of Trade and Industry)
7. An authenticated copy from the tax declaration for the prior year showing an annual turnover of at least
EGP 5,000,000 (Five Millions Egyptian Pounds).
8. All declarations mentioned in points (9), (10), and (11) – section (A) Individual Traders, to be presented
on behalf of all partners, managing directors, and import responsibles.
9. A copy from the “Companies Bulletin” editions, where the Memorandum of Association and its amendments
had been published-in.
10. A declaration from the managing director (who is having the signature right) authenticated from the
supervisory governmental body, that at least 51% from company’s shares are owned by Egyptian citizens,
except financial leasing companies.
11. A depository receipt or a letter of guarantee by amount of EGP 200,000 (Two Hundreds Thousands Egyptian
Pounds). Representing a 10% insurance from the least mandatory capital amount.
32
For Corporations: (It is a business structure or a legal form of organization, It has a separate legal identity dis-
tinct from its owners. The owners of a corporate are called as shareholders. Corporate, as an artificial person, is
solely responsible for its own actions, liabilities and debts. None of the shareholders is personally liable for the
actions of a corporate.)
2. n official transcript from the commercial register showing the importation for trading as one of the business
A
activities, and stating that the head office is in Egypt.
3. A copy from the “Companies Bulletin” editions, where the Memorandum of Association and its amendments had
been published-in, and stating that the issued capital is at least EGP 5,000,000 (Five Millions Egyptian Pounds)
All companies holding of import licenses prior resolution 846 / 2017 are having a grace period of 6 months
to reconcile the condition of the minimum capital.
4. A declaration from the chairman or whom is having the managing and signature right authenticated from
the supervisory governmental body, that at least 51% from company’s shares are owned by Egyptian
citizens, except financial leasing companies.
5. An authenticated copy from the tax declaration for the prior year showing an annual turnover of at least
EGP 5,000,000 (Five Millions Egyptian Pounds).
6. All declarations mentioned in points (9), (10), and (11) – section (A) Individual Traders, to be presented
on behalf of all managing directors and import responsibles.
7. The certificate of “Practicing Importation” under the name of the importation manager and/or one of his
importation staff. (issued by Foreign Trade Training Center “FTTC” – Ministry of Trade and Industry)
8. A depository receipt or a letter of guarantee by amount of EGP 200,000 (Two Hundreds Thousands Egyptian
Pounds). Representing a 10% insurance from the least mandatory capital amount.
33
Export License
Table (17): Steps for obtaining export license
2. n official transcript from the commercial register mentioning exportation as one of the business activities,
A
and with a minimum capital of EGP 50,000 (Fifty Thousands Egyptian Pounds).
3. An official letter from the company identifying the export responsible and the one who is having the right
of managing and signing on behalf of the company.
34
4. A copy from ID for the managing director (whom is having the right of managing and signing).
5. The certificate of “Practicing Exportation” under the name of the responsible for export. (issued by Foreign
Trade Training Center “FTTC” – Ministry of Trade and Industry)
6. A declaration from all partners, managing directors, and export responsible stating that they didn’t convicted
of a felony or a penalty restricting their freedom in a crime that violates honor or trust, no final judgment
has been issued against them for committing a fraudulent crime or bankruptcy, and didn’t previously
written-off or canceled from the exporters’ registry during the last 3 years.
2. An official transcript from the commercial register, mentioning exportation as one of the business activities.
3. A declaration stating non-previously written-off or canceled from the exporters’ registry during the last
3 years.
4. The certificate of “Practicing Exportation” under the name of the responsible for export. (issued by Foreign
Trade Training Center “FTTC” – Ministry of Trade and Industry)
35
1. An application form
2. Industrial register/license
3. An official transcript from the commercial register
4. A copy from ID
1. An application form
2. An official letter from the ministry of agriculture confirming that the project is a productional project.
3. An official transcript from the commercial register
4. A copy from ID
1. An application form
2. A copy from the tourism license
3. An official letter from the ministry of tourism confirming that the project is a productional project.
4. An official transcript from the commercial register
5. A copy from ID
36
Delivery Note The carrier or its agent Original document plus two copies
Packing List Exporter in the Country of A packing list is required by the consignee if the detailed commercial
origin invoice is not available
Certificate of Origin Issued by the export –– Two copies plus the original document are required.
authorities and customs
authorities in country of origin –– he Certificate of Origin must be authenticated by the Egyptian
T
Consulate in the country of origin.
–– atural products are considered to originate in the country where the
N
goods are extracted.
–– he Certificate of Origin must bear a statement that the information
T
given is true and correct to the best of the shipper’s knowledge.
–– ust be legalized at the Chamber of Commerce of the exporting
M
country
37
Electronic bank declaration Commercial banks –– he Central Bank of Egypt advises all banks operating in Egypt that
T
(Form 4) of transfer for the L/Cs must be covered 100 percent in cash by the importer, except
consignments over 2000 for some food items.
USD
–– his replaces the previous procedure whereby banks and their
T
(See Annex 5.18, 5.19, clients reached their own agreements and usually covered 10-20
5.20) percent of an L/C’s value.
–– In general, the exporter may not ship the goods before the Egyptian
bank has provided notification of the opening of a L/C.
–– If the goods are shipped before the L/C is opened, the importer runs
the risk of being fined up to a maximum of the value of the goods.
–– ccording to new regulations, the exporter must submit the invoice
A
as well as export documentation to his bank and the bank should
inform the Egyptian bank about a request to open the L/C.
–– Import transactions are based on document collections. This should
be bank to bank.
–– Document collection incoming directly to clients will not be accepted.
Table (23): Additional required documents for importation – Temporary permit and Drawback
38
Export Declaration
In order to declare exported goods from the customs, a file must be prepared including the following documents;
Additional Documents required in case the exporter isn’t the manufacturer of the exported consign-
ment
Table (26): Additional required documents for exportation in case the exporter isn’t the manufacturer
39
Contact Details:
Extension of Ramses Street, Nasr City, Ministry of Finance Building, Tower 6, 9th Floor, Cairo, Egypt
Tel. +20223421950 | Fax +20223421946
[email protected]
http://www.mti.gov.eg/English/aboutus/Sectorsandentities/Sectors/TradeAgreementsSector/Pages/default.aspx
Table (27): Structure of the Enquiry Point
Single Window
The single-window system is a trade facilitation solution, which aims to expedite and simplify data flows between all
relevant stakeholders according to regulatory requirements for the whole processes of importation and exportation.
Currently there is no single window system in force, but the government of Egypt started the preparation and
infrastructures for its implementation.
1. plan has been identified for the relevant entities to start interlinked projects that they commit to achieve
A
with the WCO data model. A working group has been identified from all relevant bodies and participating
bodies. Responsibilities, scope of work, interconnect points and time frames for implementation have
been identified as follows:
• The Procedures and Technology Team whose mission is to review and agree on the exchange of data
messages and to identify the points of complementarity in order to re-engineer the procedures between
40
the relevant entities, complete the structure of the exchanged data messages and develop applications
in line with the target.
• Infrastructure team and its task is to study infrastructure related to networks and systems.
• Logistics team and its mission to study the working conditions in the logistics centers in Alexandria port
and clarify the obstacles and develop solutions to facilitate business.
2. Prime Minister’s Decree no. 2295/2015 .The formulation of the Ministerial Steering Council for Egyptian
Trade Facilitation “EgyTrade”.
3. Minister of Trade and Industry’s Decree no. 709/2015 to formulate the High Level Executive Committee
Egyptian «EgyTrade“. Where work has been initiated through four main pivots;
• Trade policies and legislation,
• The digital connectivity,
• The operational sustainability and logistics development,
• The national accounts and the impact assessment.
4. Minister of Finance’s Decree no. 256/2015 to reduce the required documents for Exports and Imports.
5. Prime Minister’s Decree no. 545/2016 to formulate the Ministerial Coordinating Committee for the Streamline
Procedures.
6. Minister of Finance’s Decree no. 40/2017 in February 2017 to issue the Single Administrative Document SAD.
7. Minister of Trade and Industry’s Decree No. 835/2017 issued in May 2017 with amendments to the
Implementing Regulations of the Law of Import and Export No. 770/2005 (the first phase of the amendments)
8. Minister of Trade and Industry’s Decree No. 846/2017 was issued in May 2017 in the executive regulations
of Law No. 121 of 1982 regarding the register of importers.
9. Awareness campaign for the private sector on impact of legislative modifications.
10. X-ray inspection in the ports.
11. Digital connectivity between Alexandria port and other related entities in the port community, and the other
Egyptian ports.
12. Activating the Authorized Economic Operator.
41
IMPORT
COMMERCIAL
GOODS
42
ADVANCE RULINGS
In accordance to Egypt’s obligations to comply with the WTO, and according to article #3 (Advance rulings) of the
Bali Ministerial decision on the Agreement on Trade Facilitation (TFA), the WCO has developed the mechanism
of pre-entry advance ruling to provide decisions on the classification, origin and valuation of commodities prior
to their importation or exportation, thus helping traders to make informed business decisions based on legally
binding rulings. It facilitates the goods declaration and consequently the release and clearance process, as critical
assessments in relation with the goods have already been made in the advance ruling. They are binding throughout
the customs territories at all customs offices and valid for a specific period of time.
It is an official written decision issued by the customs authority which provides the applicant with an assessment of;
(i) The classification of goods in the customs tariff nomenclature
(ii) Origin
(iii) The treatment which should be applied on a certain element for the determination of the customs value,
prior to an import or export transaction, for a specified period
1. A declaration from the importer demanding advance ruling. (done at the customs office)
2. A copy from the B/L
3. A copy from the commercial invoice containing clear description and HS codes.
4. N.B. Goods must be new and standard.
5. A copy from the packing list.
After paying the tariffs, the importer will receive the “Release Permission” showing the required control displays
and release conditions, accompanied by stamped duplicates from the commercial invoice and packing list, and
an electronic copy from these documents will be sent to the customs of the arrival port.
Then the customs will determine the release track (Green or Red).
43
A copy from the release permission will be sent to the port of release by the clean completion in order to release the
goods, and the electronic department of the advance ruling will be notified by the completion and release of goods.
In case of non-compliance, the original release permission will be withdrawn and sent back to the issuance customs
unit accompanied by a copy from the control displays showing the reason of refusal. The importer will receive an
official correspondence by the refusal and its reason, and the required actions of re-exportation or termination.
The advance ruling customs unit will refund the paid duties and taxes.
Customs valuation is made in accordance with the WTO Value Agreement on the basis of the transaction value
method (the actual value of the goods to which are added all actual costs and expenses paid in connection with the
goods until their arrival at the port of destination in Egypt), and it is considered the basic method of customs valuation.
If valuation is not possible according to the transaction value method, the valuation will be based on alternative methods
in sequential order; Identical Goods, Similar Goods, Deductive Method, Computed Method, and Fall-back Method.
The importer may request the reverse of the binding sequential order of the deductive and computed methods, but
the customs has the right to accept or refuse the importer’s request. Inside the same invoice, customs administration
may make prices amendments for some items based on any other valuation method rather than the transaction
method while accepting prices for other items as is.
Submission of authenticated original documents shall not be binding on the customs administration to accept the
value provided as a value of the transaction as they have the right of skepticism of any document, and the right to
ensure that the declared value elements of customs are complete and correct and represent the total payments
paid by the importer to the supplier according to invoices, contracts and actual documents.
As a consequence of the devaluation of the Egyptian pound since November 2016 followed by a continuous
fluctuations in its exchange rate, the Egyptian government decided to fix a customs purpose exchange rate for all
importation and exportation transactions in order to calculate customs duties, tariffs, VAT, and all related charges.
All transactions shall be valued based on the monthly issued exchange rate for customs purposes as announced
by the ministry of Finance.
In the beginning of December 2018, the Egyptian Ministry of Finance issued a list by the products not eligible for
the preferential treatment of the customs purpose exchange rate. The list consist of a mix of non-essential pro-
ducts, zero-tariff products, and products with similar local counterparts, it will be valued according to the average
official exchange rate for the month prior the transaction date.
44
The list of the non-essential products not eligible for the preferential
treatment of the customs purpose exchange rate.
Annex (4)
Valuation Methods
Table (28): Types of valuation methods
45
In the event that the importer does not cooperate in responding to the customs administration by submitting
additional documents or inquiries during the legal period to remove the reasons for doubt about the values or
documents or to enable the customs to ascertain that the price paid represents the total payments paid by the
importer, In accordance with Article (17) of the Agreement and Resolution (1/6) issued by the WTO. The customs
administration shall clarify the reasons for the doubt and the final decision and its justifications in writing in
accordance with Article 16 of the Convention.
In case a litigation arises between customs department and the importer/exporter on the type, origin or value
of the goods, the concerned party or his representative may requests arbitration for that dispute, and customs
department concedes thereto, the litigation shall be referred to an arbitration committee to be formed under one
of the judiciary bodies’ members whose grade is same as or equivalent to that of a president of a court, to be
chosen by the body, and appointed by a decree of the Minister of Justice, with the membership of an arbiter from
Customs Department to be appointed by the Head of the Department or his deputizing assignee, and an arbiter
to be chosen by the concerned party or his representative.
The committee shall issue its substantiated decision, with the majority of views. If the decision is issued unanimously,
it shall be final and mandatory to the two parties and incontestable.
A non-final decision of the Committee may be traversed before a higher arbitration committee to be formed under
a member of the judiciary bodies with at least a counselor’s grade or its equivalent, to be chosen by the body and
appointed by a decree of the Minister of Justice, with the membership of an arbiter for Customs Department to be
chosen by the Head of the Department or his deputizing assignee, and an arbiter to be chosen by the concerned
party or his representative.
The higher arbitration committee shall decide the litigation by virtue of a substantiated decision issued with the
majority of views. The decision shall comprise a statement indicating the party that shall bear the arbitration costs.
46
In order that arbitration is carried out according to the previous article, the goods are stipulated to be still under
customs department’s control, except in the cases and according to the conditions and terms to be determined
by a decree issued by the Minister of Finance.
Apply for approving A full detailed Egyptian Drug Authority Varies from a product The follow-up process
the products to be prequalification file for – Ministry of Health to another according is very important to
imported the manufacturer and the (Department of Importers to its types of tests and expedite the approval.
product to be imported. Registration Licensing) homologations.
Process Time, it The approval letter
significantly varies, it Filling application forms Address: 21 Abdel Aziz issued from the Egyptian
may take months or at the dept. of importers Al Saoud St. – Manial – Drug Authority must
years. registration licensing Cairo be issued prior the
Tel.: +20223684288 date of the importation
Website: transaction.
www.eda.mohp.gov.eg
Receive shipment Issuing form 4: shipment Commercial bank Depends on each bank Time and cost differ from
documents from the finance declaration as percentage from bank to another and also
Bank form (the bank send the shipment value differ from customer to
it electronically to the most common is 0.3% another.
Process Time (3-4
customs authorities) with min. of USD 50 in
hours) Shipment documents:
addition to admin fee
on behalf of customs –– Commercial invoice
authority depending on –– Packing list
invoice value (EGP 750 –– Bill of Lading
for amounts up to USD –– Certificate of origin
10,000) (attested from the
Egyptian consulate
except special treaty
agreements)
–– Tests & analysis
certificates, if any.
47
Receive Delivery Note Original bill of lading Shipping Line Free of charge, depends The delivery note is
from the shipping line stamped from the bank on the agreed Incoterm the proof that ocean
and the THC from port to freight has been paid
Process Time (30-60
another. (either prepaid or at
min)
destination).
The original delivery note
will replace the original
B/L in the next clearance
steps.
Record the shipment All details about the Online through the Data Free of charge if it will be To register all the
details on the Customs shipment, as per Center recorded by the importer shipment details on the
Data Center commercial invoice, or its delegated custom electronic system before
Or
packing list, certificate of clearance agent. starting any clearance
Process Time (30 min)
origin, and bill of lading Through the customs procedures
EGP 50 in case it will
data center in the entry
be done through the Online data entry is only
port/airport
customs Data Center. available for clearing
agents who must apply
SAD Form costs EGP 50
for username and
password
www.customs.gov.eg
Single Administrative
Document – SAD is the
output of this step
Apply at reception The full set of shipment Customs office Free of Charge In case the shipment will
window (Window #1) documents: take the red track:
(30 min) –– SAD Form [Window 1 send a
–– Delivery Note notification to the control
–– Customs procedural offices and monitoring
certificate (Dealers departments.
Card)
[A copy of all documents
–– Commercial invoice
sent to “GOEIC”
–– Packing List
–– Certificate of Origin The importer will receive
–– Approval letter for a receipt after delivering
importation issued the file.
from the Egyptian
Drug Authority.
48
Attend physical SAD reference number Containers yard and Free of Charge 1-Customs committee
previews and GOEIC premises inside review the whole
valuations the port documents and make
sure all the items in
Waiting Time (2-3
commercial invoice has
days)
been added to the “SAD”.
Process Time (3-4
2-Matching the
hours)
commercial invoice
content with the packing
list content and the
content of container.
3-Review the content
of shipment with the
mentioned HS code in
“SAD” and invoices. (a
sample of 10% or less)
4-Valuation committee
review the prices in
commercial invoice and
add any additional costs
and specify tariffs.
5- Inspection and control
authorities will physically
examine the shipment.
6-Send notification to
window 2 with additional
costs and taxes to be
paid.
Receive approvals SAD reference number Window 2: custom Free of Charge This follow-up process
about shipment updated on the system documentation and is very important to
status. (valuation & control expedite the release.
inspections)
Same time span of the
previous step
Pay tariffs, taxes, and SAD reference number Customs office – 1.From the CIF Value: Official receipt in favor of
additional costs Accounting dept. 1% Admin fees customs authorities and
1% Under the account of ministry of Finance.
Process time (30 min)
income tax.
The goods are released
14% VAT.
and ready to be passed
2.Fees of inspection through the x-ray scanner
and analysis (specified
according to each
product)
3.Applied Tariffs
Receive the release The importer must return Window 2: custom Free of Charge The release permission
permission back the receipt of the documentation and is an original document
file application. control and stamped “No mind
to release”.
49
Apply for approving A full detailed National Telecom Varies from a product Before importing any
the products to be prequalification file for Regulatory Authority to another according telecommunications
imported the manufacturer and the (NTRA) – Ministry of to its types of tests and and broadcasting
product to be imported. Telecommunications homologations. equipment, samples
Process Time, it
(Customer Service must be presented for
significantly varies, it Filling application forms
Department) Address: testing and certifying’s to
may take months at the dept. of customers’
Smart Village, Building ensure compliance with
service in the national
No. 4, Km 28 Cairo / Alex international standards
telecom regulatory
Road and environmental health
authority.
and safety standards,
Tel.: +20235344000
these tests include
Website: www.tra.gov.eg
electromagnetic radiation
and emissions.
The approval letter
issued from the National
Telecom Regulatory
Authority must be issued
prior the date of the
importation transaction.
Receive shipment Issuing form 4: shipment Commercial bank Depends on each bank Time and cost differ from
documents from the finance declaration as percentage from bank to another and also
Bank form (the bank send the shipment value differ from customer to
it electronically to the most common is 0.3% another.
Process Time (3-4
customs authorities) with min. of USD 50 in
hours) Shipment documents:
addition to admin fee
on behalf of customs –– Commercial invoice
authority depending on –– Packing list
invoice value (EGP 750 –– Bill of Lading
for amounts up to USD –– Certificate of origin
10,000) (attested from the
Egyptian consulate
except special treaty
agreements)
–– Tests & analysis
certificates, if any.
Receive Delivery Note Original bill of lading Shipping Line Free of charge, depends The delivery note is
from the shipping line stamped from the bank on the agreed Incoterm the proof that ocean
and the THC from port to freight has been paid
Process Time (30-60
another. (either prepaid or at
min)
destination).
The original delivery note
will replace the original
B/L in the next clearance
steps.
Record the shipment All details about the Online through the Data Free of charge if it will be To register all the
details on the Customs shipment, as per Center recorded by the importer shipment details on the
Data Center commercial invoice, or its delegated custom electronic system before
Or
packing list, certificate of clearance agent. starting any clearance
Process Time (30 min)
origin, and bill of lading Through the customs procedures
EGP 50 in case it will
data center in the entry
be done through the Online data entry is only
port/airport
customs Data Center. available for clearing
agents who must apply
SAD Form costs EGP 50
for username and
password
www.customs.gov.eg
Single Administrative
Document – SAD is the
output of this step
50
Apply at reception The full set of shipment Customs office Free of Charge In case the shipment will
window (Window #1) documents: take the red track:
(30 min) –– SAD Form [Window 1 send a
–– Delivery Note notification to the control
–– Customs procedural offices and monitoring
certificate (Dealers departments.
Card)
[A copy of all documents
–– Commercial invoice
sent to “GOEIC”
–– Packing List
–– Certificate of Origin The importer will receive
–– Approval letter for a receipt after delivering
importation issued the file.
from the National
Telecom Regulatory
Authority.
Attend physical SAD reference number Containers yard and Free of Charge 1-Customs committee
previews and GOEIC premises inside review the whole
valuations the port documents and make
sure all the items in
Waiting Time (2-3
commercial invoice has
days)
been added to the “SAD”.
Process Time (3-4
2-Matching the
hours)
commercial invoice
content with the packing
list content and the
content of container.
3-Review the content
of shipment with the
mentioned HS code in
“SAD” and invoices. (a
sample of 10% or less)
4-Valuation committee
review the prices in
commercial invoice and
add any additional costs
and specify tariffs.
5- Inspection and control
authorities will physically
examine the shipment.
6-Send notification to
window 2 with additional
costs and taxes to be
paid.
Receive approvals SAD reference number Window 2: custom Free of Charge This follow-up process
about shipment updated on the system documentation and is very important to
status. (valuation & control expedite the release.
inspections)
Same time span of the
previous step
Pay tariffs, taxes, and SAD reference number Customs office – 1.From the CIF Value: Official receipt in favor of
additional costs Accounting dept. 1% Admin fees customs authorities and
1% Under the account of ministry of Finance.
Process time (30 min)
income tax.
The goods are released
14% VAT.
and ready to be passed
2.Fees of inspection through the x-ray scanner
and analysis (specified
according to each
product)
3.Applied Tariffs
Receive the release The importer must return Window 2: custom Free of Charge The release permission
permission back the receipt of the documentation and is an original document
file application. control and stamped “No mind
to release”.
51
Receive shipment Issuing form 4: shipment Commercial bank Depends on each bank Time and cost differ from
documents from the finance declaration as percentage from bank to another and also
Bank form (the bank send the shipment value differ from customer to
it electronically to the most common is 0.3% another.
Process Time (3-4
customs authorities) with min. of USD 50 in
hours) Shipment documents:
addition to admin fee
on behalf of customs –– Commercial invoice
authority depending on –– Packing list
invoice value (EGP 750 –– Bill of Lading
for amounts up to USD –– Certificate of origin
10,000) (attested from the
Egyptian consulate
except special treaty
agreements)
–– Tests & analysis
certificates, if any.
Receive Delivery Note Original bill of lading Shipping Line Free of charge, depends The delivery note is
from the shipping line stamped from the bank on the agreed Incoterm the proof that ocean
and the THC from port to freight has been paid
Process Time (30-60
another. (either prepaid or at
min)
destination).
The original delivery note
will replace the original
B/L in the next clearance
steps.
Record the shipment All details about the Online through the Data Free of charge if it will be To register all the
details on the Customs shipment, as per Center recorded by the importer shipment details on the
Data Center, in case of commercial invoice, or its delegated custom electronic system before
Or
partial or full release packing list, certificate of clearance agent. starting any clearance
for the whole quantity origin, and bill of lading Through the customs procedures
EGP 50 in case it will
data center in the entry
Process Time (30 min) be done through the Online data entry is only
port/airport
customs Data Center. available for clearing
agents who must apply
SAD Form costs EGP 50
for username and
password
www.customs.gov.eg
Single Administrative
Document – SAD is the
output of this step
52
Apply at reception The full set of shipment Customs office Free of Charge In case the shipment will
window (Window #1) documents: take the red track:
(30 min) –– SAD Form [Window 1 send a
–– Delivery Note notification to the control
–– Customs procedural offices and monitoring
certificate (Dealers departments.
Card)
[A copy of all documents
–– Commercial invoice
sent to “GOEIC”
–– Packing List
–– Certificate of Origin The importer will receive
–– Approval letter for a receipt after delivering
importation issued the file.
from the Egyptian
General Petroleum
Corporation.
Attend physical SAD reference number Petroleum Customs Free of Charge 1-Customs committee
previews and Authorities inside the review the whole
valuations qualified ports for documents and make
Waiting Time (2-3 receiving petroleum sure all the items in
days) products commercial invoice has
been added to the “SAD”.
Process Time (3-4
hours) 2-Matching the
commercial invoice
content with the packing
list content and the
content of container.
3-Review the content
of shipment with the
mentioned HS code in
“SAD” and invoices. (a
sample of 10% or less)
4-Valuation committee
review the prices in
commercial invoice and
add any additional costs
and specify tariffs.
5- Inspection and control
authorities will physically
examine the shipment.
6-Send notification to
window 2 with additional
costs and taxes to be
paid.
Receive approvals SAD reference number Window 2: custom Free of Charge This follow-up process
about shipment updated on the system documentation and is very important to
status. (valuation & control expedite the release.
inspections)
Same time span of the
previous step
Pay tariffs, taxes, and SAD reference number Customs office – 1.From the CIF Value: Official receipt in favor of
additional costs Accounting dept. 1% Admin fees customs authorities and
1% Under the account of ministry of Finance.
Process time (30 min)
income tax.
The goods are released
14% VAT.
and ready to be passed
2.Fees of inspection through the x-ray scanner
and analysis (specified
according to each
product)
3.Applied Tariffs
Receive the release The importer must return Window 2: custom Free of Charge The release permission
permission back the receipt of the documentation and is an original document
file application. control and stamped “No mind
to release”.
53
54
Record the shipment All details about the Online through the Data Free of charge if it will be To register all the
details on the Customs shipment, as per Center recorded by the importer shipment details on the
Data Center commercial invoice, or its delegated custom electronic system before
Or
packing list, certificate of clearance agent. starting any clearance
Process Time (30 min)
origin, and bill of lading Through the customs procedures
EGP 50 in case it will
data center in the entry
be done through the Online data entry is only
port/airport
customs Data Center. available for clearing
agents who must apply
SAD Form costs EGP 50
for username and
password
www.customs.gov.eg
Single Administrative
Document – SAD is the
output of this step
Apply at reception The full set of shipment Customs office Free of Charge In case the shipment will
window (Window #1) documents: take the red track:
(30 min) –– SAD Form [Window 1 send a
–– Delivery Note notification to the control
–– Customs procedural offices and monitoring
certificate (Dealers departments.
Card)
[A copy of all documents
–– Commercial invoice
sent to “GOEIC”
–– Packing List
–– Certificate of Origin The importer will receive
–– Release letter issued a receipt after delivering
by the General the file.
Organization for
Veterinary Services.
Attend physical SAD reference number Containers yard and Free of Charge 1-Customs committee
previews and GOEIC premises inside review the whole
valuations the port documents and make
sure all the items in
Waiting Time (2-3
commercial invoice
days)
has been added to the
Process Time (3-4 “SAD”.
hours)
2-Matching the
commercial invoice
content with the packing
list content and the
content of container.
3-Review the content
of shipment with the
mentioned HS code in
“SAD” and invoices. (a
sample of 10% or less)
4-Valuation committee
review the prices in
commercial invoice and
add any additional costs
and specify tariffs.
5- Inspection and control
authorities will physically
examine the shipment.
6-Send notification to
window 2 with additional
costs and taxes to be
paid.
Receive approvals SAD reference number Window 2: custom Free of Charge This follow-up process
about shipment updated on the system documentation and is very important to
status. (valuation & control expedite the release.
inspections)
Same time span of the
previous step
55
Pay tariffs, taxes, and SAD reference number Customs office – 1.From the CIF Value: Official receipt in favor of
additional costs Accounting dept. customs authorities and
1% Admin fees
ministry of Finance.
Process time (30 min)
1% Under the account of
The goods are released
income tax.
and ready to be passed
14% VAT. through the x-ray scanner
2.Fees of inspection
and analysis (specified
according to each
product)
3.Applied Tariffs
Receive the release The importer must return Window 2: custom Free of Charge The release permission
permission back the receipt of the documentation and is an original document
file application. control and stamped “No mind
to release”.
N.B. All payments are done at customs offices except step (1) which is done inside commercial banks.
56
The form used for import declaration is the SAD (K19 Import Declaration). The entry is registered with customs
and is given a serial or entry number. The customs accounting committee calculates the duty to be paid on the
imported merchandise.
At this point, Customs generates a customs payment application and receipt against which the importer is re-
quested to pay duty and the corresponding value added taxes. Receipts for both the duty and tax are issued by
the Ministry of Finance, Customs Authority. The customs payment application and receipt is then stamped with
the government seal finalizing the customs clearance procedure.
57
Apply at reception The full set of shipment Customs office Free of Charge In case the shipment will
window (Window #1) documents: take the red track:
(30 min) . SAD Form [Window 1 send a
notification to the control
. Delivery Note
offices and monitoring
. Customs procedural departments.
certificate (Dealers Card)
[A copy of all documents
. Commercial invoice sent to “GOEIC”
. Packing List
. Certificate of Origin The importer will receive
a receipt after delivering
the file.
Attend SAD reference number Containers yard and Free of Charge 1-Customs committee
GOEIC premises inside review the whole
physical previews and
the port documents and make
valuations
sure all the items in
Waiting Time (2-3 days) commercial invoice
has been added to the
Process Time (3-4 hours)
“SAD”.
2-Matching the
commercial invoice
content with the packing
list content and the
content of container.
3-Review the content
of shipment with the
mentioned HS code in
“SAD” and invoices. (a
sample of 10% or less)
4-Valuation committee
review the prices in
commercial invoice and
add any additional costs
and specify tariffs.
5- Inspection and control
authorities will physically
examine the shipment.
6-Send notification to
window 2 with additional
costs and taxes to be
paid.
Receive approvals SAD reference number Window 2: custom Free of Charge This follow-up process
about shipment status. updated on the system documentation and is very important to
(valuation & inspections) control expedite the release.
Same time span of the
previous step
Pay tariffs, taxes, and SAD reference number Customs office – 1.From the CIF Value: Official receipt in favor of
additional costs Accounting dept. customs authorities and
1% Admin fees
ministry of Finance.
(See Annex 5.21)
1% Under the account of
The goods are released
Process time (30 min) income tax.
and ready to be passed
14% VAT. through the x-ray scanner
2.Fees of inspection and
analysis (according to
each product, with max
of EGP 10,000)
3.Applied Tariffs
Receive the release The importer must return Window 2: custom Free of Charge The release permission
permission back the receipt of the documentation and is an original document
file application. control and stamped “No mind
to release”.
58
Apply for delivery note The shipping line will issue delivery
from the shipping line note after receiving the original B/L,
and ensure the payment of freight
30 – 60 min and all other charges
Apply SAD form and all accompanied Documents delivered by the importer
documents to window #1 or his agent for revision, and then
determine the track of shipment
30 - 60 min (Green, Yellow or Red) and issue the
admin cost bill
½ to 1 day
59
When the imported goods arrive, the importer must inform the Ministry of Agriculture and assemble a committee
of three agriculture experts to briefly inspect the goods prior to unloading. Upon verification, the committee
provides a Ministry of Agriculture Approval Letter specifically for the shipment. The Approval Letter is part of the
entry documents submitted to Customs when filing the entry. The form used for import declaration is the SAD
(K19 Import Declaration). The entry is registered with Customs and is given a serial or entry number. The Customs
Accounting Committee calculates the duty to be paid on the imported merchandise. The Accounting agricultural
inspector (who simply inspects the commodity on its face value), an analyst who runs all the proper testing and a
senior inspector who is to receive comments from the other two members before giving an approval that everything
is fine and ready for discharge. At this point, Customs generates a Customs Payment Application and Receipt
against which the importer is requested to pay duty and the corresponding value added tax. Receipts for both
the duty and tax are issued by the Ministry of Finance, Customs Authority. The Customs Payment Application and
Receipt is then stamped with the government seal finalizing the customs clearance procedure.
60
Record the shipment All details about the Online through Free of charge if it will be To register all the shipment
details on the Customs shipment, as per the Data Center recorded by the importer details on the electronic system
Data Center commercial invoice, or its delegated custom before starting any clearance
Or
packing list, certificate of clearance agent. procedures
Process Time (30 min)
origin, and bill of lading Through the
EGP 50 in case it will Online data entry is only
customs data
be done through the available for clearing agents who
center in the entry
customs Data Center. must apply for username and
port/airport
password
SAD Form costs EGP 50
www.customs.gov.eg
Single Administrative Document
– SAD is the output of this step
Apply at reception The full set of shipment Customs office Free of Charge In case the shipment will take
window (Window #1) documents: the red track:
(30 min) –– SAD Form [Window 1 send a notification
–– Delivery Note to the control offices and
monitoring departments.
–– Customs procedural
certificate (Dealers [A copy of all documents sent to
Card) “GOEIC”
–– Commercial invoice The importer will receive a
–– Packing List receipt after delivering the file.
–– Certificate of Origin
–– inistry of agriculture
M
letter of unloading
the shipment
Attend SAD reference number Containers yard Free of Charge 1-Customs committee review
and GOEIC the whole documents and make
physical previews and
premises inside sure all the items in commercial
valuations
the port invoice has been added to the
Waiting Time (2-3 days) “SAD”.
Process Time (3-4 hours) 2-Matching the commercial
invoice content with the packing
list content and the content of
container.
3-Review the content of
shipment with the mentioned HS
code in “SAD” and invoices. (a
sample of 10% or less)
4-Valuation committee review the
prices in commercial invoice and
add any additional costs and
specify tariffs.
5- Inspection and control
authorities will physically
examine the shipment.
6-Send notification to window 2
with additional costs and taxes
to be paid.
Receive approvals SAD reference number Window Free of Charge This follow-up process is very
about shipment status. updated on the system 2: custom important to expedite the
(valuation & inspections) documentation release.
and control
Same time span of the
previous step
61
Pay tariffs, taxes, and SAD reference number Customs office – 1.From the CIF Value: Official receipt in favor of
additional costs Accounting dept. customs authorities and ministry
1% Admin fees
of Finance.
1% Under the account of
The goods are released and
Process time (30 min) income tax.
ready to be passed through the
14% VAT. x-ray scanner
2.Fees of inspection and
analysis (according to
each product, with max
of EGP 10,000)
3.Applied Tariffs
Apply to release goods Filling request form and Customs office at Free of Charge Warehousing the goods under
under custody getting bank verification the port of arrival the supervision of monitoring
for the signatory authorities for the laboratory
inspections, during 48 hours
Waiting Time: (7 days samples drawn for laboratory
maximum for the Attach the ownership inspection “the shipment
inspection result) or rent contract for the final release certificate will
warehouse not be issued until the result
For the goods requires
of laboratory inspection be
dioxins test, the result
released with the compliance
takes maximum 15 days
certificate.
The laboratory test uses the
Egyptian standards if it is
mandatory; in case it is not
mandatory, the importer can
determine one of the below
standards:
- Egyptian standards
- ISO/IEC
- EN standards
- BS-DIN-NF standards
- ANS
- JIS
- CODEX
In case the laboratory test
proves the shipment not
comply with the standards,
GOEIC assigns another time
to draw a second sample; they
notify the importer to attend or
his representative, in case of
absence, GOEIC accredit the
result of first test
For the products that not under
the laws of radiation and SPS
measures, the GOEIC will
only do the external check and
will approve the inspection
certificates from governmental
institutions in export countries
or any other international
accredited inspection institutions
Receive the release The importer must return Window Free of Charge The release permission is an
permission back the receipt of the 2: custom original document and stamped
file application. documentation “No mind to release”.
and control
62
Apply for delivery note from The shipping line will issue delivery note
the shipping line after receiving the original B/L, and
ensure the payment of freight and all
30 – 60 min other charges
Customs send
The importer and/or its clearing agent a notification Shipment file
attends the shipment preview and to the importer to be sent to
valuation to attend the the valuation
shipment committee
preview
63
(GOEIC)
GOIEC determines the standards
that will be used or inspection, and
takes samples for laboratory testings’
Copy of documents to be send to the 2-3 Days
inspection authorities by the importer
Approvals from inspection and
to get the approvals
monitoring authorities to be sent to
GOEIC the customs accounting department
to add any additional fees that wasn’t
2-3 Days
recognized in the admin bill in the
data centre
64
Required
Where? Entity in How much? Cost
Step and duration Information - Additional Explanatory information
charge (unit)
resource
Receive shipment Issuing form 4: Commercial bank Depends on each Time and cost differ from bank to another
documents from the shipment finance bank as percentage and also differ from customer to another.
Bank declaration form from the shipment
Shipment documents:
(the bank send it value most common
Process Time (3-4 –– Commercial invoice
electronically to the is 0.3% with min. of
hours)
customs authorities) USD 50 in addition to –– Packing list
admin fee on behalf –– Bill of Lading
of customs authority
depending on invoice –– Certificate of origin
value (EGP 750 for –– (attested from the Egyptian consulate
amounts up to USD except special treaty agreements)
10,000) –– Tests & analysis certificates, if any.
Receive Delivery Original bill of lading Shipping Line Free of charge, The delivery note is the proof that ocean
Note from the stamped from the depends on the freight has been paid (either prepaid or at
shipping line bank agreed Incoterm and destination).
the THC from port to
Process Time (30-60 The original delivery note will replace the
another.
min) original B/L in the next clearance steps.
Record the shipment All details about the Online through the Free of charge if it To register all the shipment details on
details on the shipment, as per Data Center will be recorded by the electronic system before starting any
Customs Data commercial invoice, the importer or its clearance procedures
Or
Center packing list, certificate delegated custom
Online data entry is only available for
of origin, and bill of Through the clearance agent.
Process Time (30 clearing agents who must apply for
lading customs data
min) EGP 50 in case it will username and password
center in the entry
be done through the
port/airport www.customs.gov.eg
customs Data Center.
Single Administrative Document – SAD is
SAD Form costs EGP
the output of this step
50
Apply at reception The full set of Customs office Free of Charge The importer will apply the request for
window (Window shipment documents: standard inspection “Form 1”
#1)
–– SAD Form In case the shipment will take the red
–– Delivery Note track:
(30 min) –– Customs [Window 1 send a notification to
procedural the control offices and monitoring
certificate departments.
(Dealers Card)
[A copy of all documents sent to “GOEIC”
–– Commercial
invoice The importer will receive a receipt after
delivering the file.
–– Packing List
–– ertificate of
C
Origin
–– ealth Certificates
H
from the exporting
country
65
Attend SAD reference Containers yard Free of Charge 1-Customs committee review the whole
number and GOEIC documents and make sure all the items
physical previews
premises inside the in commercial invoice has been added to
and valuations
port the “SAD”.
2-Matching the commercial invoice
Waiting Time (2-3 content with the packing list content and
days) the content of container.
Process Time (3-4 3-Review the content of shipment with
hours) the mentioned HS code in “SAD” and
invoices. (a sample of 10% or less)
4- Inspection and control authorities
will physically examine the shipment.
(committee from GOIEC, Ministry of
Agriculture, Ministry of Health, Customs
Authority)
The committee will visually preview
the shipment and inspect its external
conditions.
In case the committee approves the
external conditions, it will draw a sample
for the laboratory tests in GOEIC
Determining the standard that will be
used for matching the shipment. Either
applying the Egyptian standards or in
case there is no Egyptian standards
for the product, the importer determine
which standards he wants the inspection
for matching can use it. The selected
standards must be accredited according
to the ministry of industry decree No.180
for year 1996. In case the importer didn’t
assign standard, the GOEIC laboratory
draws a sample and make all required
tests according to any standards they
might have.
5-Valuation committee review the prices
in commercial invoice and add any
additional costs and specify tariffs.
6-Send notification to window 2 with
additional costs and taxes to be paid.
Receive approvals SAD reference Window 2: custom Free of Charge This follow-up process is very important
about shipment number updated on documentation and to expedite the release.
status. (valuation & the system control
inspections)
66
Apply to release Filling request form Customs office at Free of Charge Warehousing the goods under the
goods under custody and getting bank the port of arrival supervision of monitoring authorities
verification for the for the laboratory inspections, during
Waiting Time: (7 days
signatory 48 hours samples drawn for laboratory
maximum for the
inspection “the shipment final release
inspection result)
certificate will not be issued until the result
For the goods Attach the ownership of laboratory inspection be released with
requires dioxins or rent contract for the the compliance certificate.
test, the result takes warehouse
maximum 15 days
Receive the release The importer must Window 2: custom Free of Charge The release permission is an original
permission return back the documentation and document and stamped “No mind to
receipt of the file control release”.
application.
Temporary release under custody is the most common case for all agriculture and food products
(The goods are stored in importer’s warehouses under the supervision of official authorities)
Conditions for the transportation and storage of goods under custody (conditional release) from the competent
control authority can be summed up as follows:
–– copy of a title deed or lease contract regarding the warehouse where the goods are to be stored shall
A
be submitted. As for factories, evidence to prove the existence of a warehouse to serve the purpose shall
also be submitted. The competent GOEIC field office shall keep a register for recording these contracts.
Those already enrolled in the register shall be exempted from presenting copies of these documents.
–– The importing party shall not have previously defaulted on its commitments vis-à-vis any other consignment
that was conditionally transported and stored 12 months before its arrival or that it has been referred to
court awaiting consideration.
–– The warehouse to be used must not contain consignment items of the same kind intended for storage.
Importers of industrial goods shall exclusively submit a declaration of commitment.
–– The importer shall assume full responsibility for the consignment during transportation and storage until the
final results of the inspection are released. Warehouse must be large enough to sufficiently accommodate
transferred quantities. The importer shall not dispose of the consignment until a relevant decision is taken.
–– resent a photocopy of the license granting permission to the warehouse to store foodstuffs. A register shall
P
be opened at the GOEIC field office to record names of warehouses allowed to store foodstuffs within the
jurisdiction of the given office, according to the warehouse’s license submitted by importers of foodstuffs.
–– Concerning frozen foodstuff consignments, the following terms shall be taken into consideration:
• Consignments shall be transported by freezing vehicles with (-18) and sealed with red wax. A
seal will also be affixed by the customs foodstuff inspector. The plate numbers of vehicles and
names of their drivers shall be recorded.
• The health unit (which houses the refrigerator that received the consignment) shall inspect the
refrigerator in which the consignment is stored.
• The consignment shall be received and its quantity and variety verified to ascertain compliance with
accompanying documents and validity of seals before being opened by a committee formed for
this purpose in which the food controller and the food inspector concerned shall be represented.
This shall be indicated in an official case record. An official record shall be drafted for quarantine
purposes until notice has been served by GOEIC stating conformity of consignment.
N.B. The importer may appeal the final inspection results no later than one week of the date of being informed by
the results. The appeal committee will examine all documents and decides whether to accept the results of final
inspections amend or annul them, or to re-inspect the consignment, or allow treatment.
In case of re-inspection of the consignment, the Committee will name the specialized inspection laboratory and give the
complainant the chance to attend inspection procedures. Results shall then be deemed final and may not be contested.
67
Apply for delivery note from The shipping line will issue delivery note
the shipping line after receiving the original B/L, and
ensure the payment of freight and all
30 – 60 min other charges
Customs send
The importer and/or its clearing agent a notification Shipment file
attends the shipment preview and to the importer to be sent to
valuation to attend the the valuation
shipment committee
preview
68
(GOEIC)
GOIEC determines the standards
that will be used or inspection, and
takes samples for laboratory testings’
Copy of documents to be send to the 2-3 Days
inspection authorities by the importer
Approvals from inspection and
to get the approvals
monitoring authorities to be sent to
GOEIC the customs accounting department
to add any additional fees that wasn’t
2-3 Days
recognized in the admin bill in the
data centre
Manufactured goods shall not be exported unless produced in companies holding valid industrial register, those
products shall only be exported through such enterprises or their representatives or upon their approval or certified
licensing.
69
Apply at reception The full set of shipment Customs office In case the shipment will take
window (Window #1) documents: the red track:
–– Export Declaration
(30 min) [Window 1 send a notification
Form
to the control offices and
–– Shipping permission
monitoring departments.
from the carrier
–– Customs procedural [A copy of all documents sent
certificate (Dealers GOEIC
Card)
–– Commercial invoice
–– Packing List
–– Industrial register (in
case of manufactured
goods)
–– Health certificate
(in case of food
products) issued
from health office
(affiliate from ministry
of health) where the
factory is located.
–– Agriculture certificate
(in case of crops)
issued from the
agriculture office
(affiliate from ministry
of agriculture) where
the factory is located.
Attend Export Declaration Form Containers yard and 1-Customs committee review
reference number GOEIC premises the whole documents and make
physical previews
inside the port. sure all the items in commercial
Process Time (3-4 invoice has been recorded.
Exporter may apply
hours) 2-Matching the commercial
for inspection
of exported invoice content with the packing
consignments in list content and the content of
production and the shipment.
preparation sites or 3-Review the content of
outside the customs shipment with the mentioned
area, provided that HS codes in the declaration and
he shall pay fees invoices.
for GOEIC rendered 4- Customs committee
services (EGP 500) will physically examine the
shipment.*
Receive approvals Export Declaration Form Window 2: custom
about shipment status reference number documentation and
control
Pay fees and charges, Export Declaration Form Customs office – Varies according to Official receipt in favor of
if any reference number Accounting dept. number of containers customs authorities.
(around EGP 300-
Process time (30 min)
500)
Receive Export Release Export Declaration Form Window 2: custom The exporter will receive the
Permission reference number documentation and export release permission
control accompanied by original
duplicates from the shipping
permission, commercial invoice,
and packing list.
70
Present the Export Export Release Shipping Yard By this Step the clearance will be
Release Permission to Permission finished, and the goods will be
the Shipping yard delivered to the carrier’s yard.
The exporter will receive
certificate of export completion
(Form 13)
Apply for the certificate –– A
pplication for GOEIC EGP 100 This step is not related to the
of origin ** certificate of origin. clearing process, because it
–– E xport completion is done after the move of the
certificate goods from the departure port/
–– Copy of B/L airport.
* The exporter applies for inspection to the concerned GOEIC field office. Visual inspection of exported goods shall be exclusively sufficient
under the following conditions:
–– he exporter shall have a system of quality control endorsed by the competent body, in which case the exporter’s
T
written declaration shall be sufficient. The exporter in turn shall accept GOEIC’s inspection of this system.
–– GOEIC shall ensure that the same exporter has been exporting the goods for not less than one year
with a minimum of ten consignments and that none of these consignments or parts thereof have been
previously rejected.
** Certificate of origin:
The General Organization for Export and Import Control (GOEIC) is exclusively responsible for issuing the certificates
of origin or transit for exports of goods originating in Egypt or exports acquiring Egyptian origin to countries party
to bilateral or regional or multilateral trade agreements with Egypt.
An application for the certificate of origin shall be filed in accordance with GOEIC-prepared form. The application
shall be valid for one or more consignments of the same kind or of different varieties directed to a single import
destination, using a single means of freight transport.
The Federation of Egyptian Industries submits to GOEIC an annual statement of production enterprises, members
in the various industrial chambers, detailing products these enterprises are licensed to produce. On issuing the
certificate of origin to any of the given companies, GOEIC shall verify that the contents of the certificate are in
conformity with the statement data.
For exports of projects in the free zones, the following shall apply:
1. oncerning products of production enterprises in a free zone, the board chairman of the zone shall sign
C
to notate that the subject products have been manufactured inside the zone.
2. With regard to in-stock goods of free zones enterprises, the certificate of origin shall be issued regarding
goods exported into or out of the country with their origin indicated by the free zone board chairman’s
notation verifying data in the said certificate of origin and in accordance with the recorded data in the light
of documents attached with the in-stock goods.
GOEIC shall abide by issuing certificates of origin to applicants after payment of fees within 24 hours from the
submission of the application.
The Chambers of Commerce, on geographic basis can issue the certificate of origin for Egyptian exports to
countries not party to bilateral or regional or multilateral trade agreements with Egypt.
71
The exporter will send the export Customs send a notification to the
release permission to customs office importer to attend the shipment
at the shipping yard preview
72
After the move of the vessel, the The shipping line will issue the B/L to the
exporter will proceed to apply for exporter
receiving the B/L from the shipping
line after paying freight (in case of
prepaid), THC, and other charges 1 day after the move of the vessel
73
Annex (1)
Goods Imported as per Special Conditions
According to ministerial decree no. 43 for the year 2016, the following HS codes shall not be imported to Egypt
before registering the manufacturing factories and the owners of the trademarks (which are located
outside Egypt) on the database for the General Organization for Export and Import Control (GOEIC) for
qualified factories to export to Egypt.
ii. In Case; The factory doesn’t own a trademark, but produce products with another trademark
owner
1. The License issued to the factory by the trademark owner proves that the owner of this
trademark gives them license to produce this trademark.
1.
An official letter printed on the factory’s letterhead stating that the factory doesn’t own a
trademark, but produces under the name of the factory.
6. Quality Certificate.
A certificate to prove that the factory applies a Quality system related to product quality, issued from a
body recognized by the International Laboratory Accreditation Cooperation (ILAC) or the International
Accreditation Forum (IAF), the certificate should be issued in English.
1. An authorization letter issued by the legal representative of the company to the person authorized to
register the company on their behalf.
2. The company’s commercial register/license.
3. Official list of the products printed on the factory’s letterhead papers.
4. Official list of the factories that produce products under this trademark, including their full contact details.
5. Official list of the distribution centers authorized to supply products carrying this trademark, including their
full contact details.
6. Official List of trademarks printed on the factory’s letterhead papers.
7. Trademark certificate. A certificate issued by the official body of trademark ownership registration.
8. Quality certificates.
Certificates to prove that the factories that manufacture the registered products apply Quality systems
related to product quality, issued from a body recognized by the International Laboratory Accreditation
Cooperation (ILAC) or the International Accreditation Forum (IAF), certificates should be issued in English.
N.B.
–– ll mentioned documents should be certified by chamber of commerce, or/its counterpart, and then
A
legalized by the Egyptian embassy at country of origin.
–– All mentioned documents must be accompanied by an accredited Arabic translation from one of the
accredited translation centers.
–– This process usually takes 5 working days, the final response will include the decision whether to grant
or deny the request with given justifications.
74
Annex (2)
Goods Suspended from Importation
Pesticides and chemicals as follows:
75
76
77
78
79
80
81
Annex (3)
The 21 Sections as per HS code classifications
SECTION 3: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable
waxes.
82
SECTION 8: RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY
AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL
GUT (OTHER THAN SILK-WORM GUT)
41 Raw hides and skins (other than fur skins) and leather.
42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal
gut (other than silk-worm gut).
43 Fur skins and artificial fur; manufactures thereof.
SECTION 9: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES
OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
44 Wood and articles of wood; wood charcoal.
45 Cork and articles of cork.
46 Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork.
83
84
82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
83 Miscellaneous articles of base metal.
85
Annex (4)
The list of the non-essential products not eligible for the preferential
treatment of the customs purpose exchange rate
01/03
86
02/03
87
03/03
88
Annex (5)
Forms of Documents
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
134
104
Annex 5.17: Application for Pre-export Approval for Fruits & Vegetables
Annex
5.17:
Application
for
Pre-‐export
Approval
for
Fruits
&
Vegetables
(Coding)
…
01/02
(Coding) … 01/02
135
105
Annex 5.17: Application for Pre-export Approval for Fruits & Vegetables
Annex
(Coding) 5.17:
A…
pplication
02/02 for
Pre-‐export
Approval
for
Fruits
&
Vegetables
(Coding)
…
02/02
136
106
137
107
Annex 5.19: Bank Application for Importing for Production Projects (Form 5)
Annex
5.19:
Bank
Application
for
Importing
for
Production
Projects
(Form
5)
138
108
Annex 5.20: Bank Application for Importing for Personal Use (Form 6)
Annex
5.20:
Bank
Application
for
Importing
for
Personal
Use
(Form
6)
139
109
140
110
141
111
142
112
143
113
The International Trade Centre (ITC) is the joint agency of the World Trade Organization and the United Nations.