Customs in Egypt

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Customs Procedures

Import Procedures
There are significant documentary restrictions; the original sales invoice and two copies of it, the original certificate of origin and two copies of it are required. These two documents must be certified and authenticated by the Egyptian consulate in the country of origin. For the certificate of origin, it is necessary to specify that the information given is exact and accurate. Further, the package list, the bill of lading with the name and address of the sender and the number of bills of lading sent are required. Since 1999, The Central Bank of Egypt informed national banks that all the letters of credit should be paid 100% in cash by the importer. A complete description of the product content is also required for products for which analyzes are compulsory.
Specific Import Procedures
There is no simplified customs declaration system.
Importing Samples
The Customs accept the entry of samples exempt from all duty for the purpose of sales promotion or exhibition. The value of these samples must not exceed 500 EGP or it should not be possible to sell them as such. These conditions must be repeated specifically in the accompanying documents. If they do not meet these conditions, a deposit must be made to the Customs with a file which will ensure a re-export of the product. The deposit will be returned on proving the re-export of the goods. For medical samples, health conditions must be met.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
The weighted average customs duty is 6.9%
Products Having a Higher Customs Tariff
Customs duties are highest on alcohol (almost 3,000%).
Preferential Rates
The average customs duty rate is 45%, however, there are much higher rates, which apply to goods whose importation was formerly forbidden (70% on poultry, from 600% to 3000% on alcohol and 54% on textile).


Since September 2004, a new Egyptian reform has lead to a sharp drop in customs duties (-35%) and to the adoption of the HS (Harmonized System) 2002 to 6 figures instead of 8.
Nevertheless, the Egyptian Customs Authorities frequently apply the "Egyptian Selling Price" to define the customs value.  Going from the principle that under-invoicing is widespread, the Customs Authorities base themselves on the price of the first importation to the country, in order to define a "fixed" price. If the value of the invoice is lower, the Customs Authorities use the "fixed" price. Thus there is an increase of between 10 and 30% of customs on the invoice values. This method of determining the customs value is very often left at the discretion of the customs officials which makes the estimation of the exact rate exceedingly difficult to calculate.

Within the framework of its membership to the League of Arab States, Egypt is in the process of discussion to create an Arabic Common market with the suppression of customs duties. Lastly, the European Union is negotiating a cooperation agreement with Egypt.  Its implementation will enable the reduction or cancellation of customs duties on most of the products.

Customs Classification
Egypt applies the Harmonized Customs System.
Method of Calculation of Duties
Egypt applies the Harmonised Customs System. The customs duties are calculated Ad valorem on the CIF value. 
Method of Payment of Customs Duties
Customs duties are payable in Egyptian pounds.
Import Taxes (Excluding Consumer Taxes)
Customs excess load: 2% of the customs cleared value if the applied duty is between 5% and 30%, and 3% if the customs duty exceeds 30%.

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  • U.S. Commercial Service Egypt

    U.S. Department Of Commerce, Egypt