How to Export to Egypt in 2026: Duty, 14% VAT, ACID, GOEIC and Arabic Labels

Duty, VAT and table tax: how the import cost is calculated

Egypt's customs tariff is based on the Harmonized System (HS) and is set by presidential decree. Germany Trade & Invest (GTAI, March 2023) reports that almost all duties are ad valorem, generally between 0% and 60%, while alcoholic products can pay up to 3,000%. Duty is charged on the customs value: the transaction price plus transport, insurance, fees and commissions up to the Egyptian customs office of entry, which GTAI equates with a CIF value.

VAT is set by Value Added Tax Law No. 67 of 2016, issued on 5 September 2016. Article 3 fixed the standard rate at 13% for fiscal year 2016/2017 and 14% from the start of fiscal year 2017/2018. For imported goods, the VAT base is the value used to assess customs duty plus the customs duty and any other taxes and duties levied. Goods listed in the law's table pay a table (schedule) tax, which GTAI says applies in addition to or instead of the standard rate; it uses the same base unless the table says otherwise.

So for each tariff line: duty = customs value × duty rate, and VAT = 14% × (customs value + duty + other taxes and duties). Rates differ by tariff line and change by decree, so ask the importer's customs broker for the current rates on your HS code before you quote.

ACI, documents and legalisation

Under Decree 38 of 2021, shipment data and documents for Egypt go through Nafeza, the national single window, before the goods arrive. The Advance Cargo Information (ACI) system became mandatory at seaports in October 2021 and was then extended to airports and inland ports. The importer or its customs broker requests the ACID (Advance Cargo Information Declaration) number, and the exporter must show it on all shipping documents and send them electronically. A separate trade note explains the ACID and CargoX steps.

Sources differ on consular legalisation. The US International Trade Administration (ITA, November 2025) says the commercial invoice must be legalised by the Egyptian consulate in the country of origin in most cases, and the certificate of origin authenticated by it. GTAI (2023) says legalisation by the Egyptian embassy is generally not required for direct shipments from countries that have a preferential trade agreement with Egypt. Ask the importer before shipment whether your documents need legalisation. The documents are:

• Pro forma invoice, which the importer needs; it must show the country where the goods were made.
• Commercial invoice, original plus two copies (ITA), detailed and showing the ACID.
• Certificate of origin, original plus two copies (ITA), or proof of preferential origin: for EU goods an EUR.1, an EUR-MED where cumulation applies, or an origin declaration on the invoice for shipments under EUR 6,000 (GTAI).
• Packing list: recommended by the ITA; GTAI notes that it is not needed if the invoice gives all its details (customs notice of 23 November 2019).
• Bill of lading (showing the shipper's name and address) or air waybill.

The importers' register and GOEIC factory registration

Goods imported for trade (resale) must be imported by a company entered in the importers' register kept by the General Organization for Export and Import Control (GOEIC), under Law No. 121 of 1982 as amended by Law No. 7 of 2017 and Law No. 173 of 2023.

Exporters of listed products need their own registration. Since March 2016, under Ministerial Decree 43 of 2016, listed goods imported for trade are released only if they come from a factory, a trademark owner or its distribution centre registered with GOEIC. GTAI (March 2023) lists, among others, cosmetics and personal care products, soap, household appliances, furniture, toys, clothing and textiles and footwear; a May 2022 decision removed some foods and added goods such as batteries and certain cables. The ITA lists the documents: the factory's legal identity and licence, its products and trademarks, and a quality-control certificate (ISO 9001 is preferred), or for trademark owners the trademark registration and a list of authorised distribution centres. Documents must be certified by a chamber of commerce, legalised by the Egyptian embassy and translated into Arabic.

Ministerial Decree 195 of 2022 amended the rules. GOEIC says registration is made once the complete documents are submitted, which can be done through Egyptian embassies and consulates; documents with expiry dates must be renewed within 30 days of expiry; and the GOEIC chairman can cancel a registration whose conditions are no longer met. Registrations and removals are published monthly in the Egyptian gazette and on GOEIC's website.

Inspection, Arabic labelling and cosmetics

GOEIC carries out most sampling and inspection of imports; for food, other bodies such as the National Food Safety Authority (NFSA) may draw their own samples. The ITA says finished goods for distribution and sale must be labelled in Arabic with the country of origin, the manufacturer's name and a product description, with extra rules for foods, drugs and textiles, and that importers are not permitted to affix printed labels after import, so apply the Arabic labelling before shipment. Tools and machinery also need an Arabic catalogue.

Cosmetics must also be notified to the Egyptian Drug Authority (EDA). Under EDA's Regulatory Guide for Cosmetics Notification (version 1/2023, effective 6 March 2023), cosmetics may be imported or circulated only after they are notified in EDA's electronic database. For imported products, the foreign owner authorises an agent in Egypt, and the authorisation must be authenticated by the Egyptian embassy or consulate; a notification is valid for ten years.

Food: NFSA licence, Arabic labels and shelf life

The National Food Safety Authority (NFSA) controls imported food. According to the USDA Foreign Agricultural Service (FAS, July 2024), the importer needs an NFSA food importer licence (NFSA Decision No. 6 of 2020), and consignments are cleared through a risk-based system with several clearance channels (Decision No. 7 of 2020). Labels follow Egyptian Standard 1546 (2011): foreign-language label information must be translated into Arabic, and the label can be printed on the package or be a permanent adhesive sticker.

Remaining shelf life is counted from arrival at the port; under Ministerial Decree 859 of 2012, products with a shelf life of six months or more must arrive with at least three months left. The ITA advises that import and customs procedures take no less than two weeks. Meat, poultry, fish and dairy need veterinary health certificates, and plant products need phytosanitary certificates. Meat and poultry labels must carry a halal statement, and ISEG Halal is the sole Egyptian entity responsible for halal certification (Prime Ministerial Decree No. 35 of 2020).

Payment terms and trade agreements

In February 2022 the Central Bank of Egypt (CBE) made letters of credit (LCs) compulsory for import payments, and in October 2022 it decided to cancel the use of LCs gradually (ITA). GTAI reports that the obligation was abolished with effect from 1 January 2023, so cash against documents can again be agreed.

Egypt lowers or removes duty for qualifying goods under several agreements listed by the ITA: the EU-Egypt Association Agreement, in force since 1 June 2004, under which duty-free access for EU products was phased in over twelve years; free trade agreements with EFTA and Türkiye; the Greater Arab Free Trade Area (GAFTA); the Agadir Agreement with Jordan, Morocco and Tunisia; COMESA; the Egypt-MERCOSUR agreement; and the African Continental Free Trade Area (AfCFTA). Egypt has no bilateral trade agreement with the United States. Each agreement has its own rules and proof of origin, so check eligibility before you count on a lower rate.