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Environment Law4 of 1994
Environmental issues in Egypt are governed by Law No. 4 of 1994. This law provides for the creation of an agency for the protection and promotion of the environment, the Egyptian Environment Affairs Agency (EEAA). The EEAA formulates general policy and prepares the necessary plans for the protection and promotion of the environment. It also follows up on the implementation of such plans.

The law provides for a mandatory environmental review, to be undertaken by the competent administrative authority according to EEAA’s instructions, as part of the approval process for all proposed projects.

The law forbids the handling of hazardous substances and wastes or the construction of any establishment for treating such substances without a license from the competent administrative authority. It is also forbidden to import hazardous waste or to allow its entrance into or passage through Egyptian territories. It is mandatory for all those who produce or handle dangerous materials to take precautions to ensure that no environmental damage shall occur.

All establishments (industrial and others) are required to ensure that while practicing their activities, no leaked or emitted air pollutants (caused by the burning of fuel, etc.) shall exceed the maximum permissible levels. It is also prohibited to incinerate, to dispose of or to treat garbage and solid wastes, as well as to spray pesticides or any other chemical compound, unless it is done according to the conditions and safety measures specified in the Executive Regulations of the law.

Ships of any nationality, offshore platforms and any other companies or agencies authorized to explore or exploit natural marine resources are forbidden to discharge into the territorial sea of Egypt any polluting substances resulting in harm to the water environment.

The law further provides for a system of incentives to be offered to those who implement environmental protection activities or projects and sets penalties for those who are in violation of its provisions.

The Egyptian government has developed a five-year environmental action plan (1997/98-2001/02) for dealing with the country’s solid waste, air and water pollution problems. The plan’s priorities include: preparing feasibility studies for planned development projects, urging companies to work toward ISO 14000 environmental standards certification and urging the use of scientific management techniques and waste recycling to preserve natural resources.

Egypt is a signatory to various conventions concerning environment protection, among which are: the Environmental Modification Convention; the African Convention on the Conservation of Nature and Natural Resources; the Vienna Convention for the Protection of the Ozone Layer; the Convention for the Prevention of Pollution from Ships; the Barcelona Convention for the Protection of the Mediterranean Sea against Pollution; the Brussels Convention on Civil Liability for Oil Pollution Damage and the Moscow Treaty for Nuclear Weapon Tests in the Atmosphere.

Tenders Regulations
There is also a separate judicial system for administrative disputes involving government ministries and agencies. These administrative courts fall within the jurisdiction of the Council of State (Conseil d’ Etat), which is empowered to hear actions brought by persons challenging the validity of presidential decrees and ministerial decisions as well as disputes involving contracts with the government. The Council of State also has a Legislative Department that reviews draft legislation and government contracts and renders legal opinions for the government.

Under Article 175 of the Egyptian constitution, the Supreme Constitutional Court is “vested solely with judicial control over the constitutionality of laws and regulations”. The Constitutional Court also reviews administrative decisions and conflicts of law between the civil and administrative courts.

Arbitration

Most international contracts provide for some form of international arbitration for the settlement of contractual disputes. The Court of Cassation has confirmed on a number of occasions the validity of such arbitration clauses. An Egyptian court will respect an arbitration clause and stay proceedings brought before it. Arbitration may be conducted under any set of rules. One of the most popular set of rules is the International Chamber of Commerce (ICC) rules. An arbitration under the rules of the ICC may be upheld in Egypt or abroad.

A local body of arbitration is the Cairo Regional Center for International Commercial Arbitration, which applies the rules of the United Nations Commissions on International Trade Law (UNCITRAL). However, there are no requirements in Egyptian law that an arbitration be conducted under the auspices of the Cairo Regional Center.

Law No. 27 of 1994 and its amendments (9/1997 & 8/2000) concerning arbitration in civil and commercial matters brings Egypt further into line with the UNCITRAL model on international commercial arbitration (which it appears to have been largely modeled after).

Law No. 27 of 1994 is a comprehensive statement of the law and therefore facilitates the conduct and enforcement of international arbitral proceedings in Egypt. The new law now requires only that the following conditions be met for the enforcement of an arbitral award in Egypt:

It does not contravene any judgment issued by Egyptian courts on the subject matter of the dispute
It does not contravene public order or policy in Egypt
The defendant receives due notice of the award.
The law also clarifies certain aspects of Egyptian arbitration law by legislating in areas that were previously neglected. Under the new law, the Egyptian government is specifically deemed accountable for arbitration agreements it enters into and may no longer take the position that it is not subject to commercial arbitration clauses. In addition, the procedures surrounding the appointment of experts are outlined in the text of the new arbitration law. Prior to the law on arbitration, the appointment of experts had been left entirely to the discretion of the arbitrator. The law provides that annulment proceedings against all arbitration awards must be initiated within 90 days from notification of the award’s issuance. However, this requirement does not preclude the enforcement of the award except under extreme circumstances (for example when there is clear evidence of fraud). Applications for the enforcement of arbitral awards must be accompanied by the original award or a signed copy; a copy of the arbitral agreement; an Arabic translation of the award, authenticated by the competent authority if the award was not issued in Arabic; and a copy of the minutes evidencing the deposit of the award with the competent court in Egypt (usually the Cairo Court of Appeal). This law provides a firm base for arbitration and enforcement of awards in Egypt.

Enforcement of Foreign Arbitral Awards An award issued pursuant to an arbitration that has taken place outside Egypt may be enforced in Egypt if it is covered by one of the international conventions to which Egypt has adhered to, or if it satisfies the conditions set out in Law No. 27 of 1994. Egypt is a signatory state to:

The New York Convention of 1958 on the Recognition and Enforcement of Foreign Arbitral awards
The Washington Convention of 1965 on the Settlement of Investment Disputes between States and the Nationals of other States
The Convention of 1974 on the Settlement of Investment Disputes between the Arab States and the Nationals of other States.
Egypt has also signed a series of treaties with a number of countries for the encouragement and the reciprocal protection of investment. These countries include Belgium, Luxembourg, France, Germany, Greece, Iran, Italy, Japan, Lebanon, Morocco, Netherlands, Romania, Sudan, Switzerland, the United Kingdom, the United States, and Yugoslavia. Each of these treaties contains arbitration provisions in the event of a dispute. In the case of disputes between one of these countries and/or a national company of another such country concerning an investment of the latter in the territory of the former, the dispute shall be settled in accordance with the provisions of the Washington Convention.

Generally, the treaties provide that arbitration awards issued in one country may be enforced in the other if the award is supported by written evidence of the parties’ agreement to arbitrate, then the dispute in question may come under arbitration in the country where the award is to be executed, and the award does not conflict with public policy. Where no international convention applies, then the provisions of Law 27 of 1994 must be satisfied for a foreign arbitral award to be enforced.

Enforcement of Foreign Court Judgments
To enforce a foreign judgment in Egypt the party enforcing the judgment must obtain an exequator. To apply for an exequator, the normal procedures for initiating a lawsuit must be followed. In order for an Egyptian court to issue an exequator, it must be satisfied that the following conditions have been met:

Reciprocity: the country in which the judgment was rendered enforces judgments from the Egyptian courts
Competence of the court rendering the judgment: the foreign court has jurisdiction over the dispute and Egyptian courts do not have exclusive jurisdiction over the dispute.
Due process: all parties to the dispute are duly notified and represented (i.e., not in contravention of the rules of natural justice).
Final judgment: the judgment is final.
Conflict of judgments: the judgment does not conflict with any existing judgment by any Egyptian court and the enforcement of such judgment will not contravene public policy, order or morality in Egypt.
Egypt is a signatory state to the Arab League Convention that allows enforcement of awards issued in a signatory state in another signatory state.

The Commercial Register Law
The process of registration whether for agents or companies, is governed by the Commercial Register Law No. 34 of 1976 and its amendments (98/1996 The basic rule is that anyone carrying on a commercial activity must register in the Commercial Register.

The Commercial Register Law provides that all registrations must be renewed every 5 years. Once a person, company, or partnership is registered, it must put its trade name, place of registration and registration number on the front of its premises and on all its correspondence (Article 5 of Commercial Register Law).

The penalties for violating the provisions of the Commercial Register Law are set forth in Articles 17 – 21 of the Law, and range from a fine of LE10 – 100, that might be multiplied in case of repeation; however the penalties might be three months – two years imprisonment and/or a fine between LE100-LE500, in case of any the events mentioned in 18 occurred…

The Anti-Trust Law
After a number of years, the Anti-Trust Law no. 3 of 2005 was passed on 17-1-2005 followed by its Executive regulations on August 25, 2005. The law stipulates that participating in the economic activities should not prevent, restrict, or cause damage to free competition. It also stipulates the acts that would constitute an anti-competitiveness behavior.

A public body to be established called “Anti-Trust Authority” following the competent minister, to be responsible for receiving notification, prepare database and information about the economic activities, undertakes researches and studies, and implement basics and measurements mentioned in the law.

Oil and Gas Concessions
Oil and gas concessions are granted on the basis of production sharing arrangements between the Government of Egypt and the Egyptian General Petroleum Corporation (EGPC), the state-owned organization for oil, and a foreign oil company, usually known as the contractor. The concession agreement is issued by a special law for each concession. Under this arrangement, the contractor undertakes to bear all exploration risks.

Exploration The contractor is given an initial exploration phase.The maximum period granted ranges from three to four years. This phase may be extended at the contractor’s option, two renewals of shorter duration (usually two years each) being granted. The agreement will automatically terminate at the end of the agreed extensions, if applied for, provided there has been no commercial discovery of oil as defined in the concession agreement.

The agreement may, nevertheless, be extended beyond the automatic termination date at the contractor’s option for a period not exceeding six months to enable it to complete the drilling or testing of a well that had been started during that phase.

Minimum Work and Financial Obligations A minimum of one exploration well has to be drilled in each phase. Wells drilled in excess of the minimum work obligation in one phase can be offset against the minimum work for the next phase. Usually the concession agreement specifies the number of wells to be drilled in each phase.

The contractor must provide all necessary financing during the exploration stage in freely convertible currency. It may buy Egyptian pounds at the official rate of exchange. The contractor will be required to spend certain amounts during each phase of the exploration period. If the contractor fails to spend that minimum amount, then it has to pay to EGPC upon the end of the concession the amount of the shortfall.

Usually, a bank guarantee in favor of EGPC is posted to ensure payment of any shortfall amounts. The guarantee is reduced by the amounts expended by the contractor. The amounts spent by the contractor are recoverable in the event of a commercial discovery from what is known as the cost recovery crude oil. If no discovery is made, then the contractor cannot claim any amounts spent from EGPC. Minimum financial obligations differ from one concession to another and from one phase to another.

Dispute Settlement
There is also a separate judicial system for administrative disputes involving government ministries and agencies. These administrative courts fall within the jurisdiction of the Council of State (Conseil d’ Etat), which is empowered to hear actions brought by persons challenging the validity of presidential decrees and ministerial decisions as well as disputes involving contracts with the government. The Council of State also has a Legislative Department that reviews draft legislation and government contracts and renders legal opinions for the government.

Under Article 175 of the Egyptian constitution, the Supreme Constitutional Court is “vested solely with judicial control over the constitutionality of laws and regulations”. The Constitutional Court also reviews administrative decisions and conflicts of law between the civil and administrative courts.

Arbitration

Most international contracts provide for some form of international arbitration for the settlement of contractual disputes. The Court of Cassation has confirmed on a number of occasions the validity of such arbitration clauses. An Egyptian court will respect an arbitration clause and stay proceedings brought before it. Arbitration may be conducted under any set of rules. One of the most popular set of rules is the International Chamber of Commerce (ICC) rules. An arbitration under the rules of the ICC may be upheld in Egypt or abroad.

A local body of arbitration is the Cairo Regional Center for International Commercial Arbitration, which applies the rules of the United Nations Commissions on International Trade Law (UNCITRAL). However, there are no requirements in Egyptian law that an arbitration be conducted under the auspices of the Cairo Regional Center.

Law No. 27 of 1994 and its amendments (9/1997 & 8/2000) concerning arbitration in civil and commercial matters brings Egypt further into line with the UNCITRAL model on international commercial arbitration (which it appears to have been largely modeled after).

Law No. 27 of 1994 is a comprehensive statement of the law and therefore facilitates the conduct and enforcement of international arbitral proceedings in Egypt. The new law now requires only that the following conditions be met for the enforcement of an arbitral award in Egypt:

It does not contravene any judgment issued by Egyptian courts on the subject matter of the dispute
It does not contravene public order or policy in Egypt
The defendant receives due notice of the award.
The law also clarifies certain aspects of Egyptian arbitration law by legislating in areas that were previously neglected. Under the new law, the Egyptian government is specifically deemed accountable for arbitration agreements it enters into and may no longer take the position that it is not subject to commercial arbitration clauses. In addition, the procedures surrounding the appointment of experts are outlined in the text of the new arbitration law. Prior to the law on arbitration, the appointment of experts had been left entirely to the discretion of the arbitrator. The law provides that annulment proceedings against all arbitration awards must be initiated within 90 days from notification of the award’s issuance. However, this requirement does not preclude the enforcement of the award except under extreme circumstances (for example when there is clear evidence of fraud). Applications for the enforcement of arbitral awards must be accompanied by the original award or a signed copy; a copy of the arbitral agreement; an Arabic translation of the award, authenticated by the competent authority if the award was not issued in Arabic; and a copy of the minutes evidencing the deposit of the award with the competent court in Egypt (usually the Cairo Court of Appeal). This law provides a firm base for arbitration and enforcement of awards in Egypt.

Enforcement of Foreign Arbitral Awards An award issued pursuant to an arbitration that has taken place outside Egypt may be enforced in Egypt if it is covered by one of the international conventions to which Egypt has adhered to, or if it satisfies the conditions set out in Law No. 27 of 1994. Egypt is a signatory state to:

The New York Convention of 1958 on the Recognition and Enforcement of Foreign Arbitral awards
The Washington Convention of 1965 on the Settlement of Investment Disputes between States and the Nationals of other States
The Convention of 1974 on the Settlement of Investment Disputes between the Arab States and the Nationals of other States.
Egypt has also signed a series of treaties with a number of countries for the encouragement and the reciprocal protection of investment. These countries include Belgium, Luxembourg, France, Germany, Greece, Iran, Italy, Japan, Lebanon, Morocco, Netherlands, Romania, Sudan, Switzerland, the United Kingdom, the United States, and Yugoslavia. Each of these treaties contains arbitration provisions in the event of a dispute. In the case of disputes between one of these countries and/or a national company of another such country concerning an investment of the latter in the territory of the former, the dispute shall be settled in accordance with the provisions of the Washington Convention.

Generally, the treaties provide that arbitration awards issued in one country may be enforced in the other if the award is supported by written evidence of the parties’ agreement to arbitrate, then the dispute in question may come under arbitration in the country where the award is to be executed, and the award does not conflict with public policy. Where no international convention applies, then the provisions of Law 27 of 1994 must be satisfied for a foreign arbitral award to be enforced.

Enforcement of Foreign Court Judgments
To enforce a foreign judgment in Egypt the party enforcing the judgment must obtain an exequator. To apply for an exequator, the normal procedures for initiating a lawsuit must be followed. In order for an Egyptian court to issue an exequator, it must be satisfied that the following conditions have been met:

Reciprocity: the country in which the judgment was rendered enforces judgments from the Egyptian courts
Competence of the court rendering the judgment: the foreign court has jurisdiction over the dispute and Egyptian courts do not have exclusive jurisdiction over the dispute.
Due process: all parties to the dispute are duly notified and represented (i.e., not in contravention of the rules of natural justice).
Final judgment: the judgment is final.
Conflict of judgments: the judgment does not conflict with any existing judgment by any Egyptian court and the enforcement of such judgment will not contravene public policy, order or morality in Egypt.
Egypt is a signatory state to the Arab League Convention that allows enforcement of awards issued in a signatory state in another signatory state.

Land Ownership Regulations
The ownership of land by foreigners is governed by three laws: Law No. 15 of 1963, Law No. 143 of 1981 and Law No. 230 of 1996.

Law No. 15 of 1963

Law No. 15 and its amendments (Law 104 of 1985) provides that no foreigners, whether natural or legal persons, may acquire agricultural land.

Law No. 143 of 1981

Law No. 143 and its amendments (55/1988, 205/1991, & 96/1995) governs the acquisition and ownership of desert land. Certain limits are placed on the number of feddans (one feddan is equal to approximately one hectare) that may be owned by individuals, families, co-operatives, partnerships and corporations. Partnerships are permitted to own 10,000 feddans, provided that the individual shall not own more then 150 feddans. Joint stock companies are permitted to own 50,000 feddans.

Partnerships and joint stock companies may own desert land within these limits even if foreign partners or shareholders are involved, provided that at least 51 percent of the capital is owned by Egyptians. However, upon liquidation of the company, the land must revert to Egyptians. Article 1 of Law No. 143 defines desert land as the land two kilometers outside the border of the city.

Further, the lease of such land for more than a period of 50 years shall also be considered to be ownership under Law 143. Although companies formed under the Investment Law No. 8/1997 do not require Egyptian participation, companies that undertake projects over desert land must be owned in their majority by Egyptians. According to the law 55 of 1988, the President of the Republic may decide to treat Arab nationals as Egyptian nationals for purposes of this law.

Law No. 230 of 1996

On July 14, Law No. 230 of 1996 was issued superseding Law No. 56 of 1988. The new law allows non-Egyptians to own real estate whether built or vacant with the following conditions:

That ownership be limited to only two real estate properties throughout Egypt for accommodation purposes of the person and his family (family meaning spouses and minors), in addition to the right to own real estate needed for activities licensed by the Egyptian Government.
That the area of each real estate not be in excess of four thousand square meters.
That the real estate is not a historical site.
Exemption from first and second conditions is subject to the approval of the Prime Minister. Ownership in tourist areas and new communities is subject to conditions established by the Cabinet of Ministers.

Furthermore, non-Egyptians owning vacant real estate in Egypt must build within a period of five years from the date their ownership is effective (the date on which the realty is recorded at the competent Notary Public Office). Non-Egyptians may only sell their real estate five years after registration of ownership, unless the consent of the Prime Minister is obtained.

International Trade Laws
The two basic laws governing international trade activity in Egypt are the Customs Tariff Law No. 66 of 1963 and the Import & Export Regulations Law No. 118 of 1975. The most important reference material for trade is found in these two laws and their amendments. The key points concerned with importing regulations in the laws are summarized as follows:

Customs Tariff Law of 1963

Taxes and tariffs shall be collected according to the rules and rates set forth by the Customs Authority.
Items shall be classified according to the provisions, and the general explanatory rules.
Upon re-importation of goods exported temporarily for completion of their manufacture, customs taxes shall be collected on the end imported product plus all transport and insurance expenses.
Upon re-importation of goods temporarily returned to the country of origin for repair, customs taxes shall be collected at the rate of 12 percent of all repair costs plus all transport and insurance expenses.
Customs taxes shall be collected at the rate of 22 percent on machines, equipment, apparatus and instruments, excluding passenger cars, as imported by hotel and tourist establishments..
Assembly industries may request authorization for treating their products under the Customs Department’s control to tax their products according to provisions mentioned in Article 6 of the Presidential Decree No. 300 of 2004.
Import and Export Regulations Law of 1975With Regard to Imports:

The import of goods is allowed by both the public and private sectors. Individuals may import goods for their personal use from their own resources or through intermediary agents.
The Minister of Foreign Trade & Industry may confine importation activities to agreement countries, and may reserve the import of certain essential commodities to public sector organs.
Commodities subject to specific import controls may not be imported unless they are examined to ascertain their conformity to the conditions and specifications decreed by the law, or unless they are accompanied by a certificate of examination approved by the Egyptian authorities, conforming their fulfillment to the regulations.
With Regard to Exports:

The Minister of Foreign Trade shall issue a decision organizing export operations whether from local production or from previous imports, and shall issue certificates of origin and lay down the procedures to be followed in this connection.
The Minister of Foreign Trade & Industry may restrict the export to agreement countries and also the export of certain essential commodities to the public sector.
Exports can only be practiced by persons whose names are recorded in the register ad hoc in the Ministry of Foreign Trade. Persons whose names are to be recorded in this register should belong to one of the following categories:
Shareholder companies of the nationality of the Arab Republic of Egypt and having their head offices in it.
Public organizations, cooperatives and their unions.
Persons and companies fulfilling the conditions to be defined by a decision of the Minister of Foreign Trade.
Persons exporting commodities for personal use are to be exempted from registration in the exporters register.
The following matters are to be defined by a decision from the Minister of Foreign Trade:
The conditions, forms, proceedings and documents relating to registration and its renewal in the register, modifications of the data striking out and cancellation.
Duties of registration, renewal and modification of data, and extracted copies, provided that they do not surpass the following limits:
LE50 duty of registration in the exporters register.
LE15 duty for renewal of registration every three years.
LE5 duty for modification or insertion of date.
LE3 duty for copy extracted from the register.
The interdiction or restriction of the export of certain commodities from the Republic of Egypt abroad may be established by a decision of the Minister of Foreign Trade & Industry. The export of such commodities shall be in compliance with the conditions and forms decided by the Minister.
A duty may be imposed on certain exports, not exceeding 100% of their value, on consideration of allowing the realization of a reasonable profit to the exporter. The duty and its increase are not applicable on export permits issued before their imposition. Commodities on which the duty is applicable, its amount, mode of collection, cases of its refund or total or partial exemptions from it are to be defined by a decision of the Minister of Foreign Trade.
The exporter may, in virtue of a decision of the Minister of Foreign Trade & Industry or whoever is empowered by him, be required to present a guarantee for effecting export operations. Such a decision shall specify the kind of guarantee, the period of its return, and in which cases it may be confiscated.
The commodities to be specified by the Minister of Foreign Trade & Industry shall be subjected to the specific control on exports and imports.
Commodities subjected to control cannot be exported before the obtainment of an investigation certificate attesting their conformity with the conditions and specifications to be laid down by a decision of the Minister of Foreign Trade, after agreement with the competent authorities. The export of such commodities must take place within the period in the said certificate. In case this period lapses without the export being mad a new certificate should be obtained.
Import/Export Licensing

Trade regulations provide that goods may be freely imported and exported provided they are not on the prohibited list and the relevant duty is paid. Egypt no longer requires import licenses, except for items on a banned list, which the Government has stated its intention to abolish entirely. Egypt continues to ban poultry parts, though there are some indications that turkey parts may soon be permitted.

Some exceptions to the banned list have been introduced, including items required for enterprises engaged in tourism, military production, civil aviation, the petroleum sector, or essential production inputs approved by the Minister of the appropriate sector. Except for countries on United Nations sanctions lists, there are no restrictions against imports from other countries.

All Egyptian products can be exported directly through customs without obtaining any form of export permit, except hides, scrap metal (excluding stainless steel) and alpaca fibers. Some commodities are subject to an annual quota, including raw wool and wool waste, cotton and cotton yarn waste, tanned hides and skins, and used newsprint. An export duty is imposed on the following locally-produced commodities – waste of raw hides, molasses, raw hides and skins, iron and steel scrap, nickel scrap, aluminum scrap, zinc scrap and antiques over 100 years. Quality control of exports is voluntary.

Quotas are imposed by the EU on Egypt’s exports of certain agricultural crops and by the EU, the U.S. and Turkey on Egypt’s exports of cotton textiles and apparel.

The General Authority for Control of Exports and Imports must approve exports involving production lines/machines being replaced by new equipment, and goods released by customs under an import permit in the case of re-exportation of commodities/goods that were received damaged or found not to conform to specifications.

Commercial Samples and Temporary Imports

The Egyptian Customs regulations permit the temporary importation of equipment for display purposes at officially recognized exhibitions or for sales promotion activities involving Egyptian public sector organizations, without payment of customs duty.

Machinery and equipment, which were imported into the country under the temporary imports system and used in infrastructure projects, may be subject to final release rules under certain conditions.

Companies or individuals wishing to take advantage of this concession are required to submit to the customs authorities a letter of guarantee valid for at least 6 months to cover payment of customs duties and taxes should the goods not be re-exported. The guarantee should be confirmed by one of the accredited banks in Egypt.

In certain cases, goods imported on temporary basis may be disposed of or sold in Egypt upon payment of the appropriate customs duty plus 10 percent extra. This does not normally apply to goods that are prohibited from importation.

On re-exportation of goods imported under temporary import regulations companies should ensure that correct documentation and return of the letter of guarantee is obtained from the Egyptian Customs in order to avoid claims against the company at a later stage.

Samples are admitted without an import permit or payment of duty, provided that they are not in a condition to be sold, or their value does not exceed LE500 and are destined to an Egyptian importer. In addition, they should not be included in the list of items for which importation is prohibited.

If the Customs Administration finds that the samples either dispatched or accompanied by visitors are of saleable condition and of a value exceeding LE500, the importer or possessor will have to pay a deposit and sign a declaration on Customs Form 93 that the samples are to be re-exported. The refund will be made immediately upon showing evidence of exportation.

Medical samples must comply with the rules for the importation of pharmaceuticals, and samples of foodstuffs must comply with the relevant health regulations.

Printed advertising materials, such as catalogs, posters, or films, may also be imported duty free in

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