Egypt classifies its imports according to the harmonized commodity description and coding system.
The list of prohibited imports includes 105 products including textiles, apparel, and poultry. All the products that are not listed in it are imported duty-free.
Unsaleable commercial samples or those samples valued at less than five Egyptian pounds are admitted duty-free. Saleable samples worth more than five Egyptian pounds may be imported temporarily duty-free under deposit or bond.
Small quantities of printed advertising material, such as catalogues, price lists and films are admitted free of duty.
All customs duties are payable in Egyptian pounds.
Import documents: commercial invoice (the original or at least two copies); legalization by the Egyptian Consulate; certificate of origin (the original or at least two copies); packing list; bill of lading (the airway bill replaces the bill of lading on air cargo shipments); pro forma invoice.
Taxation
Customs duties: Customs duties range between 5 percent and 70 percent, but rates on luxury items including cigarettes, alcohol, and automobile may exceed 150 percent.
Ad-valorem duties: most items are taxed on an ad-valorem basis. The tariff rate in effect on the date of assessment is applied to the C.I.F. value of the goods.
Preferential duties: Member States remove customs duties on agricultural products, animals and natural resources in trade among themselves.
Customs surcharges and indirect taxes: Imported items are assessed a surcharge to cover inspection, listing, classification, and re-examination of goods. The applicable rates are 3 percent for goods dutiable at 30 percent or less than 6 percent for goods dutiable at more than 30 percent.
Labeling and Marking
Packaged items must be labeled in Arabic including the name of the product, its trademark, and its brand name, the product’s technical data and mode of operation, international marks and information that should be observed during transportation and handling, country of origin, production and expiry dates and the manufacturer's name.
Standard international shipping and handling symbols should be used, but any special handling instructions should be marked both in English and in Arabic. | 
