CUSTOMS DUTIES: BOSNIA AND HERZEGOVINA TO EGYPT

Overview of Customs Duties from Bosnia and Herzegovina to Egypt

Egypt maintains a comprehensive customs framework designed to facilitate foreign direct investment while protecting domestic industries. When exporting goods from Bosnia and Herzegovina to Egypt, exporters must navigate Egypt's tariff system, which features an average duty rate of 10.5% across all imports, with rates ranging from 0% to 60% depending on product classification. A critical distinction for exporters is that Egypt operates with a de minimis threshold of 0 EGP, meaning customs duties and taxes are charged on virtually all imports, with limited exemptions available only through preferential trade agreements or specific product categories.

General Duty Rates by Product Category

The following table outlines typical duty rates for common product categories when importing to Egypt:

Product Category	Duty Rate	Additional Notes
Electronics and Media	Varies by HS code - contact our experts	TV screens and monitors subject to 40% unified tariff
Automotive Products (1600 CC engines)	30%	Reduced from 40%; applies to oil and electric engines
Automotive Products (higher engine power)	100%	Reduced from 135%; excludes electric vehicles
Electric Automobiles	0%	Fully exempt from customs fees
Personal Care and Hygiene Products	20%	Includes toothpaste, shaving creams, medical soaps
Sportswear and Protective Uniforms	20%	Cotton and synthetic fiber products
Baby Strollers	20%	Tariff recently reduced
Medications (infectious, chronic, psychiatric, neurological)	0%	Fully exempt from customs duties
Medical Equipment (dialysis)	0%	Fully exempt from customs duties
LED Bulbs and Light-Emitting Diodes	0%	Fully exempt; 5% applies to plastic and glass components
Machinery and Equipment (production-related)	Varies by HS code - contact our experts	May qualify for reduced VAT rate of 5%
Agricultural Supplies	Varies by HS code - contact our experts	May qualify for reduced VAT rate of 5%

Value-Added Tax (VAT) Requirements

In addition to customs duties, all imports to Egypt are subject to Value-Added Tax calculated on the CIF (Cost, Insurance, and Freight) value:

• Standard VAT Rate: 14% applied to most goods
• Reduced VAT Rate: 5% applied to machinery, equipment, agricultural supplies, necessary foodstuffs, oil goods, and advisory services
• Calculation Basis: VAT is applied to the CIF value of the order, not the FOB value

Required Documentation

Exporters from Bosnia and Herzegovina must prepare the following documentation for shipments to Egypt:

• Commercial Invoice with detailed product descriptions and HS codes
• Packing List specifying quantities, weights, and dimensions
• Bill of Lading or Airway Bill
• Certificate of Origin (preferably indicating Bosnia and Herzegovina origin)
• Import License or Registration (if required for specific product categories)
• Product-specific certifications or compliance documents
• Insurance Certificate
• Customs Declaration Forms

Important Regulations and Restrictions

• Bureaucratic Procedures: Egypt's customs procedures are known for being slow and cumbersome; allow extended processing times
• De Minimis Threshold: Egypt applies no de minimis threshold, meaning all imports are subject to duty and tax regardless of value
• Non-Tariff Barriers: Be aware of potential non-tariff trade barriers that may affect market access
• Prohibited and Restricted Items: Verify specific product restrictions before shipment, as certain categories may face additional requirements
• Labeling Requirements: Products must comply with Egyptian labeling and marking requirements in Arabic
• CIF Valuation: Duties and taxes are calculated based on CIF value, not FOB value alone

Trade Agreements and Preferential Rates

Egypt maintains multiple trade agreements that may provide preferential duty treatment:

• World Trade Organization (WTO) Membership: Egypt is a WTO member and applies Most-Favored-Nation (MFN) treatment to all trading partners
• Bilateral Trade Agreements: Egypt has numerous bilateral agreements with Arab countries offering reduced or zero duty rates
• Regional Trade Agreements: Multiple regional agreements provide preferential treatment for participating countries
• Preferential Treatment Eligibility: Goods manufactured in participating countries may qualify for zero or significantly discounted duty rates through these agreements

For specific tariff classifications and duty rates not listed above, exporters should contact customs specialists or the Egyptian customs authority directly to ensure accurate duty calculations and compliance with current regulations.