The Middle East Library for Economic Services2025-04-082025-04-082019-01-14https://dspace.id.com.eg/handle/123456789/1839English & ArabicArticle 1: The procedures below shall conditionally be followed for applying the customs tax rate referred to in article (3) of Presidential Decree No. 419 for the year 2018 and prescribed on the goods exported temporarily for the purpose of repairing them or completing their manufacture: Article 2: The procedures below shall conditionally be followed for applying the customs tax at the rate of 20% of the value or the prescribed import tax -whichever is less to imports of the hotel and tourist establishments referred to in article-4 of the said Presidential Decree No. 419 for the year 2018: Article 3: The procedures below shall conditionally be followed for applying the customs tax at the rate of 2% of the value or the prescribed import tax whichever is less to the imports of factories referred to in clause (1) of Article (5) of the said Presidential Decree No. 419 for the year 2018: Article 4: The procedures below shall conditionally be followed for applying the customs tax at the rate of 5% of the value or the prescribed import tax whichever is less referred to in article (5) - clause (3) of the said Presidential Decree No. 419 for the year 2018: Article 5: For applying the prescribed reduction of the import tax stipulated in the customs tariff at the rate of (35%) on the cars powered by natural gas, as provided for in the last clause of article (5) of the said Presidential Decree No. 419 for the year 2018. Article 6: For benefiting by the reduced customs tariff rate according to article (6) of the said Presidential Decree No. 419 for the year 2018.enMinistry of FinanceCustoms TariffCustoms Tax LawTax LawVATImport & ExportOther