Customs Duty Exemptions

 The Directorate General of Customs performs the following economic and social roles: 

1-     Collection of customs duties, representing the main source of revenues of the State

2-     Control over the import/export movement of goods, which include: 

a-      Goods allowed to import.

b-     Goods with certain import restrictions, e.g. medicines, seeds…etc, the importation of which requires authorization from competent agencies.

c-      Prohibited items such as drugs and other materials considered damaging to the public health, the culture or the security of society. The importation of these items is prohibited by law. The DGC is also responsible for the application of rules and regulations of a number of government ministries and departments whose nature of work is closely linked to the customs work, like the promotion of investment law which provides for some customs duties exemptions regarding certain goods at various percentages. These include: 

1-     codes of goods exempted from business profit tax (BPT)

2-     codes of goods exempted from import duty (IMD)

3-     codes of goods exempted from VAT (VAT)