WORLD TRADE  
ORGANIZATION  G/VAL/N/2/EGY/1 
30 April 2007 
 (07-1761) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE 
AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of issues
 
 
EGYPT 
 
  The following communication, dated 13 April 2007,  is being circulated at the request of the 
delegation of Egypt. 
 
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1. Questions concerning Article 1: 
(a) Sales between related persons: 
(i) Are sales between related persons subject to special provisions? 
 Sales between related persons are subject to article 19 of the Customs Executive Regulation 
issued by the Ministerial Decision No. 10 for year 2006. 
 
(ii) Is the fact of intercompany prices prima facie considered as grounds for regarding the 
respective prices as being influenced? 
 According to Article 19 of the Ministerial Decree no. 10 for year 2006, the competent 
Customs Directorate shall examine the circum stances surrounding the transaction to ensure 
that the relationship did not influence the pric e of the goods being valued and as a result the 
transaction shall be accepted. 
 
(iii) What is the provision for giving the communica tion of the afore-mentioned grounds in writing 
if the importer so requests? (Article 1.2(a)) 
 According to Article 19 of the Ministerial De cree no. 10 for year 2006, the importer shall be 
given an opportunity to respond, after consulti ng with the relevant manager of the complex 
within a period not exceeding 30 days. 
 
(iv) (iv) How has Article 1.2(b) been implemented? 
 Article 1.2(b) has been implemented by means of Article 19 (a) and (b) of the Ministerial 
Decision no. 10 for year 2006. 
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  (b) Price of lost or damaged goods: 
 Are there any special provisions or practical arrangements concerning the valuation of lost or 
damaged goods? 
 
 Although, there are no provisions  in the WTO Customs Valuation Agreement pertinent to 
this subject, the Egyptian Customs treats goods re placing the previously imported lost or damaged 
goods by means of article 13 of the executive regulation for law no. 186 for year 1986 and its amendments regulating the exemption system. This  article stipulates that consignment of goods 
replacing the previously imported lost or damaged goods (hereafter referred to the consignment in 
question) shall be exempted from custom duties provided that: 
 
• The customs declaration of the original cons ignment proves that the custom duties have 
been paid on this original consignment. Th e invoice and bill of lading demonstrating that 
the current consignment replaces lost or dama ged goods in a previous consignment that 
has been accepted or denied. 
• The consignment in question should have no incremental additional charges and should 
arrive in a period not exceeding one year of the date of the arrival of the original 
consignment. The one year period may be ex tended for another one year for substantial 
reasons to be accepted by the head of the cu stoms authority or the head of the central 
directorate or the relevant general manager. 
•  The consignment should be received from abroad  by the name of the original importer. 
• The relevant customs site shall ensure th e re-export or dispatch of the original 
consignment under the supervision of the customs authority before exempting the consignment in question from the customs duties. The original consignment may be re-
exported within a period of 3 months from th e date of release of the consignment in 
question for substantial reasons to be accepted by  the head of the customs authority or the 
head of the central directorate or the relevant general manager. . 
 
2. How has the provision of Article 4 to allow the importer an opinion to reverse the order 
of application of Articles 5 and 6 been implemented? 
 The implementation of the provision allowing th e importer an option to reverse the order of 
application of Article 5 and 6 has been done unde r the provisions of Article 24 of the Ministerial 
Decree no.10 for year 2006.  
3. How has Article 5.2 been implemented? 
 Article 5.2 has been implemented by means of Article 25(b) of the Ministerial Decision 
no. 10 for year 2006.  
4. How has Article 6.2 been implemented? 
 No specific provision has been made regarding the implementation of this article. However, it 
is a generally understood concep t under the provisions of the Egyp tian constitution that all of the 
elements of the customs valuation agreement, havi ng been ratified by the Peoples' Assembly in 1995 
and the relevant Presidential Decree no. 72 for year 1995 published in the national gazette in 
12/6/1995, takes primacy over the national laws.  
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  5. Questions concerning Article 7: 
(a) What provisions have been made for making va lue determinations pursuant to Article 7? 
 
 The provisions that have been made for making value determinations pursuant to Article 7 are 
Articles 27 and 28 of the Ministerial Decision no. 10 for year 2006. 
 
(b) What is the provision for informing the impor ter of the customs value determined under 
Article 7? 
 The provision for informing the importer of th e customs value determined under Article 7 is 
Article 27 of the Ministerial Decision no. 10 for year 2006. 
 
(c) Are the prohibitions found in Article 7.2 delineated? 
Yes, they are under Article 28 of the Ministerial Decision no. 10 for year 2006. 
 
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application , 
are ex-factory prices also accepted? 
 Options found in Article 8.2 have been handl ed by means of Article 14 of the Ministerial 
Decision no. 10 for year 2006. This case is not a pplicable because Egypt do esn't use the F.O.B. 
 
7. Where is the rate of exchange published, as required by Article 9.1? 
 The rate of exchange is published in the nati onal gazette as per the Ce ntral Bank closing rate 
of exchange of the respective foreign currency on the last working day prior to the date of registration 
of the Customs declaration, and this is accordi ng to Article 22 of Law No. 95 for the year 2005 to 
amend some of the provisions of the customs law issued by law No.66 for the year 1963 and Article 
35 of the Ministerial Decree no. 10 for year 2006. 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 The protection of confidential information as required by Article 10,  is conferred upon by 
Article 32 of the Ministerial Decision no. 10 for year 2006.  
 
9. Questions Concerning Article 11: 
(a) What rights of appeal are open to the importer or any other person? 
 The right of appeal are open to the importer or whoever he legally authorizes according to 
Article 34 of the Ministerial Decision no. 10 for y ear 2006, against the decision of the Customs post 
to the relevant post manager, general director or head of central directorate before restoring to 
arbitration. 
 
(b) How is he to be informed of his right to further appeal? 
 The right of appeal is to be informed to the importer according to Articles 21, 33 and 34 of 
the Ministerial Decree no. 10 for year 2006, and Article 23 of Law No. 95 for the year 2005 to amend some of the provisions of the customs law issued by law No.66 for the year 1963.   
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  10. Provide information on the publication, as required by Article 12, of: 
(a)  
(i) The relevant national laws:  
 They are published in the Official Gazette and the Egyptian Customs website 
(www.customs.gov.eg).  
 
(ii) The regulations concerning the ap plication of the Agreement: 
 They are published in the Official Gazette and the Egyptian Customs website 
(www.customs.gov.eg).   
(iii) The judicial decision and administrative rulings of general application relating to the 
Agreement: 
 The judicial decisions and administrative rulings are not generally published. 
 
(iv) General or specific laws being referred to in the rules of implementation or application. 
 See above. 
 (b) Is the publication of further rules anticipated? Which topics would they cover? 
 No, at the moment they are not anticipated. 
 
11. Questions concerning Article 13: 
(a) How is the obligation of Article 13 (last sen tence) being dealt with in the respective 
legislation? 
 The obligation of Article 13 (last sentence) is being dealt with by Article 31 of the Ministerial 
Decree no. 10 for year 2006. 
 
(b) Have additional explana tions been laid down? 
 No, there are no additional explanations. 
 
12. Questions concerning Article 16: 
(a) Does the respective national legislation contai n a provision requiring customs authorities to 
give an explanation in writing as to how the customs value as determined? 
 Yes, a provision requiring customs authorities to give an explanation in writing as to how the 
customs value as determined is stated in Article 21 of the Ministerial Decree no. 10 for year 2006 which reconfirms the right of the importer to be informed in writing. 
 (b) Are there any further regulations concerning an above-mentioned request? 
 No, there are no further regulations concerning the above-mentioned request. 
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  13. How have the Interpretative Notes of the Agreement been included? 
 No specific provision has been made regarding the implementation of this article. However, it 
is a generally understood concep t under the provisions of the Egyp tian constitution that all of the 
elements of the customs valuation agreement, havi ng been ratified by the Peoples' Assembly in 1995 
and the relevant Presidential Decree no. 72 for year 1995 published in the national gazette in 
12/6/1995, takes primacy over the national laws.  
   
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
 The provisions of the Decisions on the Treatment of Interest Charges in the Customs Value of 
Imported Goods have been dealt w ith in Article 16 (h) of the Ministerial Decree no. 10 for year 2006. 
 
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
 The decision is not reflected in the Egyptian regulations and laws, as Egypt  does not apply 
paragraph 2 of the said Decision.  
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