Date: 17/11/2015

Instructions Publication No. 202 for the year 2015 Head of the Central Administration for Tariff, Value and Origin

-------------------------------------------------------------------------------------- According to Articles 23 and 30 of the Customs Law No. 63/66 and its amendments; According to Articles 12 and 30 of the Customs Law Executive Regulations No. 10/2006; According to Article 8 of the Import Law Executive Regulations; According to Publication No. 4 of the year 2013 issued by the Central Department of Tariff, Value and Origin within the Regimes and Customs Procedures Sector; and Within the framework of achieving justice in the area of custom duties collection and the continuance of enforcement of the application of the provisions of the Customs Law and its Executive Regulations and the Import Regulations, specifically in the field of tariff, value and origin, the following should be considered: 1. The person concerned shall submit purchase contracts or original invoices containing contractual terms. The Person concerned shall also submit documents relating to the goods, certified from the competent authorities abroad (Article 23 of the Customs Law). 2. The importer or his/her representative shall submit the following documents: a) Acknowledgement of value after the fulfillment of its information, accompanied by the original purchase invoice, certified from the Chambers of Commerce, and all other documents relating to shipping and insurance costs and expenses, and all other expenses and obligation resulting from importing the goods until they are unloaded at the port of arrival. The purchase invoice must contain full information regarding the seller and buyer, the total amounts paid or expected to be paid, the complete description of the imported goods, and the contractual terms. b) The contracts, correspondences, letters of credit and other necessary documents to validate the value of the deal required by the Customs , if the value determination requires it (article 30 of the Regulations of the Customs Law). 3. For the release of imported goods they must be accompanied by an invoice that includes the product name, trademark (if existing), address, telephone number, fax and email (Article 8 of the Import Regulation). 4. The received goods must be checked and the type and quantity must be verified, taking into account their denomination in accordance with the timetable set out by the Customs Tariff, in order to precisely identify the Customs clause, the Customs tax category as well as other taxes and fees.

5. A certificate of origin must be submitted or any other document proving the origin, as well as the accompanying documents certified by the Egyptian Embassy or Consulate in the country of export. In case there is no Egyptian Embassy or Consulate, the certification must be done by any Arabic commercial representation in this country (article 12 of the Regulations of the Customs Law). 6. Must be taken into consideration the cases excluded from the provisions of article 8 of the Regulations of Import Law, and article 12 of the Regulations of Customs Law.

All the above must be carried out thoroughly…

General Manager General Manager General Manager General Directorate for tariff General Directorate for customs valuation General Directorate for origin Suzane Fathallah Gohar Ahmed Mohamed Sobhy Nagat Mostafa Ibrahim

Head of Central Department of Tarrif/Value/Origin Ghamer Ali Mohamed Alsayed