Executive summary

The Egyptian Minister of Finance has issued Ministerial Decree No. 262 of 2026 dated 24 May 2026, amending Article (232) of the Executive Regulations of Customs Law No. 207 of 2020. In parallel, the Egyptian Customs Authority has issued Procedure No. (9) of 2026 dated 3 June 2026 as instructions for immediate implementation across Egyptian customs authorities.

These developments aim to streamline documentation requirements, eliminate duplication of documents submitted via digital platforms and facilitate customs clearance procedures.

Importers are now permitted to initiate customs clearance upon submission of the customs declaration without providing the delivery order at that stage, provided it is submitted prior to final release.

The updated framework for Customs Law No. 207also outlines the documents required prior to final clearance, introduces flexibility to use a detailed commercial invoice instead of a separate packing list, and specifies requirements relating to bills of lading and proof of origin.

The amendments form part of the broader modernization of Egypt's customs setup and are expected to improve operational efficiency and reduce cargo clearance times.

Detailed discussion

As part of the changes to Article (232) of the Executive Regulations of Customs Law No. 207 of 2020, Egyptian Customs Authority will no longer require the submission of documents that have already been submitted electronically through approved digital platforms. The updated rules clarify which documents must be submitted before the goods can be finally released.

The amendments also allow importers to start customs clearance procedures upon submitting the customs declaration without providing the delivery order at that stage, if it is submitted before final release.

Under the Executive Regulations of Customs Law No. 207 of 2020, importers were generally required to submit a set of standard documents as part of the customs declaration process, including a bill of lading, a delivery order, a commercial invoice and a packing list, as well as other supporting documents such as a certificate of origin or specific declarations, depending on the type of shipment.

The amendments introduced to Article (232) under Ministerial Decree No. 262 of 2026 streamline documentation requirements by eliminating duplication of electronically submitted documents and introducing greater flexibility in the submission of certain documents. Importers may now initiate customs clearance procedures upon submission of the customs declaration without providing the delivery order at that stage, if it is submitted prior to final release. In addition, for shipments under "To Order" bills of lading, a delivery order (or its electronic equivalent) must be provided before final release based on confirmation from the carrier or shipping agent, and a detailed commercial invoice may be used instead of a separate packing list if it includes all required details.

Implications

Businesses involved in importing goods into Egypt should assess the impact of Ministerial Decree No. 262 of 2026 and Procedure No. (9) of 2026 on their customs documentation and clearance processes, as applicable.

Importers may benefit from reduced administrative requirements due to the elimination of duplicate document submissions and the ability to rely on a detailed commercial invoice instead of a separate packing list, which may streamline documentation review processes.

The ability to initiate customs clearance procedures without a delivery order may accelerate clearance timelines; however, to avoid delays, businesses must submit all required documents, particularly the delivery order or its electronic equivalent, prior to final release.

Businesses should also submit supporting documentation such as bills of lading and certificates of origin, where applicable, and review their internal processes and coordination with shipping agents to align with the updated requirements.