Not all types of shipments are created equal. Shipping a television will
	require different paperwork, duties, and taxes than shipping an accounting
	statement, for example.
 Here is a list of the most common types of shipments:
  You can also skip ahead to the table containing the list of 
Commonly Required Documents.
   Documents may be shipped to Egypt from Canada if they have no
					commercial value, i.e. they are not for sale.
 Typical examples of documents include:
 - Advertising literature, brochures, and pamphlets
  - Annual reports
  - Bids and proposals
  - Blueprints and drawings
  - Business cards
  - Cash letters and cheques
  - Catalogues and price lists
  - Credit cards
  - Computer print-outs
  - Driver's licence
  - Examination papers
  - Graphs
  - Greeting cards and invitations
  - Manuscripts
  - Maps and charts
  - Magazines, newspapers, periodicals, and publications
  - Photographs
  - Seismic data
  - Sepia drawings
  - Specifications sheets
  - Traveller's cheques
  - Visa applications
 
  The following may be sent as document shipments if they abide by the
					conditions listed.
 | Item | Restriction | 
|---|
| Airline tickets | Only if validated | 
| Diplomas | Only if sent in an envelope | 
| Educational books | If used in schools and universities for educational purposes | 
| Envelopes | Must be blank | 
| Event tickets (stage and concert performances,
								soccer/football matches) | Shipment weight no more than 1 kg Must not be tickets shipped
								from a printing company to a ticket sales office or an event
								organiser | 
| Forms | Must be blank | 
| Intercompany mail | Only if it has no commercial value | 
| Manuals | Only if they are of a technical nature | 
| Newsletters | Must be for internal company use | 
| Passports | Owner of the passport must meet the Egyptian Police Department
								in person and the recipient's ID accompanies the shipment | 
| Stationery | Only if blank | 
 Sources: 
 https://www.ups.com/ga/CountryRegs?loc=en_US
   All gift shipments from Canada to Egypt will incur duties and taxes.
					There are no tax exemptions.
 Shipments from Individual-to-Individual
 A gift shipment from an individual in Canada to an individual in Egypt
					will incur duties and taxes.
 Shipments from Business-to-Business
 A gift shipment from a business in Canada to a business in Egypt will
					incur duties and taxes.
 Shipments from Business-to-Individual
 A gift shipment from a business in Canada to an individual in Egypt
					will incur duties and taxes.
 Gift Checklist
 - A commercial invoice must be included with your shipment
  - The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
		commercial invoice, even if the shipment is sent at Christmas time (see sample)
  - List the items in the parcel and write the value of each
  - Sending more than one gift in the parcel? Wrap and tag each one
		individually.
 
 Sample Commercial Invoice for Gifts
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Personal Shipment / Gift Shipment
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
    | CA | $79.99 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Gifts  Contact Name: James Smith
  | Total Invoice Amount: $79.99  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge | 
   Multiple Gifts in One Shipment
 Gift shipments from Canada to Egypt will incur duties and taxes.
 Sample Commercial Invoice for Gifts
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Unsolicited Gift: Consolidated Gift Package
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
    | CA | $39.99 | 
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
    | CA | $49.99 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Gifts  Contact Name: James Smith
  | Total Invoice Amount: $89.98  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge | 
 Sources: 
 https://www.ups.com/ga/CountryRegs?loc=en_US
   Personal effects may be shipped from Canada to Egypt providing:
 - They are of a quantity appropriate for the size of the household
  - Are for use only by the person or his or her family
  - They are not sold or released into general circulation
 
 Personal goods and effects exempt from duties include:
 - Jewellery
  - Laptop computers
  - Electronic equipment
 
 Certain goods within a shipment are restricted or will incur
					duties, such as:
 - Alcohol - duty of up to 3,000%
  - Tobacco and perfume
  - Scanners, printers, phones, and faxes require permission
						from Egyptian authorities
 
 NOTE: All audio-visual items - DVDs,
					CD ROMs, videos, tapes - will be viewed and inspected by Customs.
 Moving Temporarily
 Students
 There is no information at this time regarding students shipping
					personal effects from Canada to Egypt.
 Non-Students
 If you are moving temporarily to Egypt, you will be required to
					deposit an amount corresponding to the duties and taxes owing on your
					personal effects.
 A letter of guarantee is required - provided only with a work permit
					or visa - that states the amount of duties and taxes owing.
 The deposit will be returned when you leave Egypt. Items not returning
					to Canada will incur duties and taxes.
 Moving Permanently
 There is no information at this time regarding moving to Egypt and
					shipping personal effects from Canada.
 Personal Effects Checklist
 - A commercial invoice must be included with your shipment
  - Commercial invoice must clearly state 'Personal Effects' (see sample)
  - A clearly written and detailed description of each item is
						provided, including monetary value, dated, and signed in
						English
  - A letter of guarantee with a work permit or visa
 
 Sources:
 https://www.export.gov/apex/article2?id=Egypt-Business-Travel 
 https://www.iamovers.org/ResourcesPublications/CountryGuides.aspx?ItemNumber=3630 
 http://www.unesco.org/culture/pdf/anti-piracy/Egypt/Eg_ExeRegulationIPCustoms_en.pdf
 Sample Commercial Invoice for Personal Effects
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Personal effects being delivered to my new address.
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
    | IN | $40.00 | 
| 1 Each | Personal Effects: Arc'terix Winter Jacket
    | CA | $478.00 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Personal Effects  Contact Name: James Smith
  | Total Invoice Amount: $678.00  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge | 
   No information regarding shipping foodstuffs to Egypt is available at
					this time.
 Food, Chocolate, Candies Checklist
 - Clearly indicate 'Food' on the commercial invoice in the General Description
		or Remarks section (see sample)
  - Ensure that your food, chocolate, or candies may be imported into the
		country
  - You are not shipping commercial quantities (for any duty & tax exemption)
  - Check with your carrier that they will accept food shipments
 
 Sample Commercial Invoice for Food, Chocolate, Candies
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
    | CA | $20.00 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Permanent / Sold  Contact Name: James Smith
  | Total Invoice Amount: $20.00  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge | 
   Samples are shipped to exhibit and promote products and are admitted
					to Egypt duty-free.
 The conditions for importing duty-free samples include:
 - The value of the sample is EGP 500 (about $45 CAD) or less
  - Samples have been rendered unsellable
 
 Do not include:
 - Clothing apparel
  - Food supplements and vitamins
  - Medical equipment - either used or refurbished
 
 Commercial Sample Checklist
 - A Commercial Invoice must be included with your shipment
  - Clearly indicate 'Commercial Samples' on the commercial invoice in the
		General Description & Detailed Description of Goods (see sample)
  - The item shipped has tearing, perforation, slashing, defacing, or has
		permanent marking clearing indicating the item as commercial sample
      
 Sources:
 http://www.unesco.org/culture/pdf/anti-piracy/Egypt/Eg_ExeRegulationIPCustoms_en.pdf 
 https://santandertrade.com/en/portal/international-shipments/egypt/customs-procedures 
 https://www.export.gov/apex/article2?id=Egypt-Temporary-Entry
 Sample Commercial Invoice for Commercial Sample
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Commercial Sample - Not for Resale
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
    | CA | $20.00 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Commercial Sample  Contact Name: James Smith
  | Total Invoice Amount: $20.00  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge | 
    Equipment sent to Egypt from Canada for maintenance and repair are
					exempt from duties and taxes. This includes parts shipped to Egypt to
					repair a piece of equipment.
 NOTE: 
A refundable deposit in the amount of duties and assessed taxes
					owing is required
 Items Under Warranty
 No GST will be charged for equipment and items under warranty that are
					repaired in Egypt and returned to Canada.
 Items No Longer Under Warranty
 GST will be charged if an item is sent to Egypt for repairs and is no
					longer under warranty. GST will be applied to the value of the repair
					work plus any parts added for the repair, and on any duties
					charged.
 Sending Product for Repair to Egypt
 Equipment sent to Egypt from Canada for maintenance and repair are
					exempt* from duties and taxes. This includes parts shipped to Egypt to
					repair a piece of equipment.
 *A refundable deposit in the amount of duties and assessed taxes owing
					is required
 Returning Repaired Product to Egypt
 If a piece of equipment has been repaired in Canada, upon its
					re-entry into Egypt it will incur customs duties of 12% based on the
					repair costs, insurance, and freight expenses.
 Repair Checklist
 - Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
		Description or Remarks, and include the estimated time of return(see sample)
  - Include repair contract with shipment
  - Serial or product number and the cost of repairs should be indicated under
		the Detailed Description of Goods section
  - Include the original shipping documents or tracking number from when the
		item was first exported to Egypt or exported to Canada (depending on
		which case applies)
  - A commercial invoice must be included with your shipment
     
 Sources:
 https://docsonline.wto.org/dol2fe/Pages/FE_Search/FE_S_S009-DP.aspx?language=E&CatalogueIdList=241586,60725,109628,25590&CurrentCatalogueIdIndex=0&FullTextHash=&HasEnglishRecord=True&HasFrenchRecord=True&HasSpanishRecord=True 
 https://www.amcham.org.eg/information-resources/trade-resources/doing-business-in-egypt/laws-regulations#business-law-9 
 https://laws-lois.justice.gc.ca/eng/regulations/sor-91-31/page-1.html#h-934277 
 https://www.aramex.com/pt/en/support/customs-clearance/country-search-results?country=EG#T1
 Sample Commercial Invoice for Warranty Repair
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Repair and Return - Watch being sent for repair
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
    | US | $163.00 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Warranty Repair  Contact Name: James Smith
  | Total Invoice Amount: $163.00  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge | 
   Goods may be shipped to Egypt from Canada as a temporary import exempt
					from duties and taxes. Temporary imports are sent to promote product
					sales and for display at trade fairs and exhibitions.
 Items must follow the conditions below:
 - A refundable deposit is paid to cover duties and taxes
  - The material displays the name of the corporation or the event or
						exhibition
  - Are not prohibited goods
  - Items should arrive 10 days before the start of an exhibition
 
 ATA Carnets
 Egypt does not accept ATA carnets for temporary imports. However,
					an ATA carnet may facilitate the return of temporary imports to
					Canada.
 | Option # | Temporary Import Method | Risk of paying | 
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily | 
| 2 | Commercial Invoice + ATA Carnet | Very Low | 
 | 1. Complete a Commercial Invoice (CI) only    This is the simplest and quickest option. See example.  NOTE:You should be aware that shipping using this
						method doesn't guarantee that your items will be imported duty/tax
						free. Not all brokers will clear goods as temporary imports (i.e.
						UPS, Fedex, DHL) nor is it a guarantee that customs won't charge any
						duties and taxes.   2. Commercial Invoice (CI) + an ATA Carnet    Completing an ATA Carnet is great option for items that frequently travel
						in and out of the country. It's also great because once you have an ATA
						Carnet, it is accepted by 176 countries worldwide making the application
						process a one-time thing.  In addition to declaring your commercial invoice as a temporary
						import, you can get an ATA Carnet for the items that are of
						temporary nature.  ATA Carnets are beyond the scope of the article however, you can
						find more information here: http://www.chamber.ca/carnet/  NOTE:It is highly recommended to get an ATA Carnet
						for items that frequently travel in and out of the country and
						especially so when it is valued over $2,500 USD  | 
 Temporary Imports Checklist
 - Commercial Invoice clearly stating 'Temporary Import'. This must be written
		in the General Description section and the Detailed Description of Goods. (see sample)
  - The goods arrive and leave in the same condition, i.e. they undergo no
		repairs nor are they used in manufacturing
  - Stay no longer than the period listed above
  - Include your ATA Carnet with your shipment (if applicable)
  - Include the expected return date or the date that it was originally received
		within the country (whichever applies)
  - A commercial invoice must be included with your shipment
      - Any above listed items not listed in this checklist
 
 Sources:
 https://www.atacarnet.com/carnet-countries 
 https://www.export.gov/apex/article2?id=Egypt-Temporary-Entry
  
 Sample Commercial Invoice for Temporary Imports
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Temporary Imports - Trade show booth and display equipment returning Jan 2020
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
    | CA | $1032.00 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Temporary Imports  Contact Name: James Smith
  | Total Invoice Amount: $1032.00  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge | 
   All sold goods shipped to Egypt, regardless of value, must
					clear customs and will incur duties and taxes.
 Occasional Shipper
 Even occasional shipments of sold goods, for e.g. internet sales
					or eBay, will incur duties and taxes. There are no exemptions.
 Regular Shipper
 If you regularly ship sold goods to Egypt, we recommend consulting
					an Egyptian customs broker.
 Sources:
 https://oxfordbusinessgroup.com/overview/marginal-gains-summary-current-tax-laws-and-regulations 
 https://docsonline.wto.org/dol2fe/Pages/FE_Search/FE_S_S009-DP.aspx?language=E&CatalogueIdList=241586,60725,109628,25590&CurrentCatalogueIdIndex=0&FullTextHash=&HasEnglishRecord=True&HasFrenchRecord=True&HasSpanishRecord=True 
 http://www.mof.gov.eg/MOFGallerySource/English/SME/Research_studies/21/21-5.pdf
 Sample Commercial Invoice for Permanent/Sold Goods
 | Ship To | Invoice | 
|---|
Naguib Mahfouz 10 Abbas El-Akkad st, Nasr City Cairo Governorate, 11471 Egypt
   Phone: +20 2 250 61620 | Carrier tracking number: 736534736  General Description:  Permanent/Sold: Parts and accessories for Canon B78n camera
   Invoice number: 123456MGEP4916926    Customs Broker: UPS  Date: 28 May 2023 | 
 | QTY | Description of Goods | C/O | SubTotal | 
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
    | CA | $132.00 | 
 Terms of Sale: None  Total number of packages: 1  Reason for export: Permanent/Sold  Contact Name: James Smith
  | Total Invoice Amount: $1980.00  Total Weight: 10.0 lbs
  | 
| Declaration Statement: I hereby certify that information provided
					is true and complete to the best of my knowledge |