Ministry Of Finance Decree No. 367 for The Year 2021 = وزارة المالية قرار رقم 367 لسنة 2021

Abstract

Article 1: The importer or his agent may carry out the prior customs clearance procedures for the cargo, and pay (30%) of the initial estimated taxes and duties, before arrival of the cargo to the territories of the Arab Republic of Egypt, provided that the final settlement and the payment of due taxes and duties in full shall be made following the arrival of the cargo, as per the customs tariff in force at the time of release. Article 2: In the event that the cargo, in whose respect the prior customs clearance procedures were carried out, has been re-exported or destroyed as per the procedures prescribed by law, the customs authority shall refund the amounts previously collected therefor, upon their re-exportation or destruction, without making any offset between such amounts and any amounts pertaining to any other cargo.