Arab Republic of Egypt
Ministry of Finance
Minister

Minister of Finance Decree No. (362) of 2026
Amending Certain Provisions of the Executive Regulations of the Customs Law Issued by Minister of Finance Decree No. 430 of 2021

The Minister of Finance,

Having reviewed Customs Law No. 207 of 2020;

And the Executive Regulations of the Customs Law issued by Minister of Finance Decree No. 430 of 2021;

Hereby decrees:

Article One

Article (233) of the Executive Regulations of the Customs Law referred to above shall be replaced by the following text:

“Without prejudice to avoiding duplication of documents already submitted electronically, the customs declaration submitted for imported goods shall be accompanied by the following documents:

a. A copy of the Bill of Lading, except in cases of advance customs clearance, whether electronically or manually.

b. A Delivery Order in cases where the Bill of Lading is issued ‘To Order’.

c. Submission of a declaration in cases where the Bill of Lading is consigned to ‘Various Parties’, in accordance with the form issued by a decision of the Head of the Customs Authority, to be completed by the importer or his representative, including an undertaking to pay all dues to the relevant authorities concerned with the Bill of Lading, and to submit a Delivery Order or its electronic equivalent supported by confirmation issued by the carrier or its shipping agent before final release.

d. The detailed commercial invoice. A packing list shall not be required where the invoice includes detailed package information for the imported goods.

e. Certificate of origin where claiming the application of a customs exemption or preferential tariff treatment, and any other cases in accordance with the Executive Regulations implementing the provisions of the Import and Export Law.”

Article Two

This Decree shall be published in the Egyptian Gazette and shall enter into force on the day following the date of its publication.

Issued on: 24/05/2026

Minister of Finance
Ahmed Kouchouk