Egypt

3 - Advance rulings

Articles	3.1 – 3.2 (a), (b) – 3.3 – 3.4 – 3.5 – 3.6 (a), (b), (c) – 3.7 – 3.8 – 3.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d) View measure text
Indicative date of implementation	31 December 2021
Definitive date of implementation	30 June 2027
Deadline for extension request, if required	2 March 2027
Extension of time	Request received 20 May 2025 Original definitive date 31 December 2025 New date requested 30 June 2027 Date approved 30 June 2027 Reason Additional time is needed to secure the following: • The Customs Authority needs time to amend its legislation to establish a system for advance rulings that is consistent with international standards and best practices in this regard. • Technical assistance and support for Training Customs officers to provide Advance ruling service. • Technical assistance for developing the (ICT) infrastructure including a software program for an advance ruling system through internet that enables the interaction between traders and the Customs Authority. Committee approval: Approved Link to notification G/TFA/N/EGY/1/Add.3
Assistance required for implementation	 Recognizing & Training on international best practices in the area of Advance rulings.  Training for Customs officers to provide Advance ruling service.  Development of the Information and Communication Technology (ICT) infrastructure.  Providing a software program for an advance ruling system through internet network, that enables the Traders dealing with the customs Authority to obtain all the requested information. Tags: Information and communication technologies (ICT), Infrastructure and equipment, Human resources and training
Donor / Agency	United States Agency for International Development, Commercial Law Development Program
Progress reported	3 May 2024 — G/TFA/N/EGY/4 The Egyptian Customs Authority (ECA) is currently working on the implementation of an "Advance Ruling" system through technical assistance provided by the USAID TRADE project in cooperation with CLDP. In this context, the necessary legislative reforms for implementation have been drafted and an "application form" for advanced ruling has been designed. It is planned that during 2024, to finalize a proposal on regarding the organizational restructure to establish a specialized unit for advance rulings with clear functions and work procedures. The ECA officials will be trained on drafting advance rulings with respect to origin and tariffs.

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