TL;DR Importing clothing into Egypt incurs a 40% import duty and 14% VAT on the duty-inclusive value. There is no de-minimis threshold — every commercial shipment is taxed. Total landed cost typically reaches 59.6% above the CIF value. You can reduce duty through COMESA, EU, or AGOA trade agreements if your goods qualify under rules of origin.
Egypt Customs Duty Calculator
Every customs calculation starts with the same question: how much will border fees actually add to the price? The Egypt Customs Duty Calculator provides the answer for clothing imports. The short version: customs duty is 40% of the CIF value, and VAT is 14% on top of the duty-inclusive amount. There is no de-minimis threshold, so every commercial shipment is taxed.
Below is the full breakdown of rates, the calculation method, and the documents you need.
Egypt Customs Duty on Clothing — Overview (2026)
Egypt applies a standard import duty of 40% on clothing from most trading partners and a 14% VAT charged on the duty-inclusive value. There is no excise or levy on clothing imports. The effective tax burden on the original CIF value is approximately 59.6% once both duty and VAT are applied in sequence.
Clothing imports fall under HS Chapters 61, 62, and 63. The 40% rate is the headline figure for these chapters, though some subheadings — particularly for specialised technical textiles or items covered by preference agreements — carry lower rates.
HS Codes for Clothing: Chapters 61, 62, and 63 Explained
Three HS chapters cover most clothing and textile imports:
- Chapter 61 — Apparel and clothing accessories, knitted or crocheted (t-shirts, sweaters, hosiery, gloves)
- Chapter 62 — Apparel and clothing accessories, not knitted or crocheted (suits, shirts, dresses, trousers, coats)
- Chapter 63 — Other made-up textile articles (blankets, bed linen, curtains, furnishing articles)
Within each chapter, six-digit and eight-digit subheadings distinguish between garments by material, construction, and intended use. A cotton t-shirt (6109.10) and a woollen sweater (6110.11) are in the same chapter but different subheadings. The 40% duty rate applies broadly across all three chapters for non-preference imports.
Clothing Duty Rates by Category (2026)
| Category | HS Chapter | Import Duty | VAT | Excise |
|---|---|---|---|---|
| Knitted apparel | 61 | 40% | 14% | 0% |
| Woven apparel | 62 | 40% | 14% | 0% |
| Textile articles | 63 | 40% | 14% | 0% |
Rates are uniform across these chapters for standard imports. The main variable is not the rate itself but whether your shipment qualifies for a reduced rate under a trade agreement (see below).
How to Calculate Customs Duty + VAT Step by Step
The landed-cost calculation follows a fixed sequence. Each tax is applied after the previous one.
Step 1 — Customs value (CIF)
CIF = item price + international shipping + insurance.
Step 2 — Import duty
Duty = CIF × 40%.
Step 3 — Excise
Clothing imports attract 0% excise, so this step is skipped.
Step 4 — VAT base
VAT base = CIF + duty.
VAT = VAT base × 14%.
Step 5 — Total landed cost
Landed cost = CIF + duty + VAT.
Worked Example: $5,000 Shipment of Woven Men's Shirts
You order woven men's shirts from a supplier in China. The invoice value is $5,000, freight is $600, and insurance is $100.
| Component | Calculation | Amount |
|---|---|---|
| CIF | $5,000 + $600 + $100 | $5,700 |
| Import duty (40%) | $5,700 × 0.40 | $2,280 |
| Excise (0%) | — | $0 |
| VAT (14%) | ($5,700 + $2,280) × 0.14 | $1,117.20 |
| Total landed cost | $5,700 + $2,280 + $1,117.20 | $9,097.20 |
| Tax as % of CIF | ($9,097.20 − $5,700) / $5,700 | 59.6% |
The customs duty adds $2,280. VAT adds another $1,117.20. Total border charges: $3,397.20 on a $5,700 CIF value.
Additional Fees: Schedule Tax, Clearance, and Nafeza Charges
Beyond duty and VAT, you will pay small fixed fees that do not affect the percentage calculation but add to the total:
- Schedule tax — a flat per-item levy applied to certain textile categories. Typically EGP 50–200 depending on the tariff line.
- Customs clearance fee — charged by your licensed customs broker. Expect EGP 1,500–3,000 per shipment in the Egyptian market.
- Nafeza platform fee — a system charge for electronic declaration filing through Egypt's single-window portal, usually EGP 200–500 per declaration.
- Storage charges — if your goods remain in the bonded area beyond the free storage period (typically 3 days), daily demurrage fees apply.
These fees are moderate but worth budgeting for. They do not change the 40% duty and 14% VAT rates.
Using Trade Agreements (EU, COMESA, AGOA) to Lower Duty
Egypt maintains three major preferential trade arrangements that can reduce or eliminate clothing duty:
-
COMESA — The Common Market for Eastern and Southern Africa. Clothing originating from COMESA member states (including Kenya, Uganda, Rwanda, and Zambia) may enter Egypt duty-free if it meets the 40–50% local-content rule of origin. Full COMESA members get the deepest preferences.
-
EU-Egypt Partnership Agreement — Goods manufactured in the EU with sufficient originating status can qualify for reduced or zero duty. The agreement covers most textile and apparel products, subject to rules of origin and direct-transport clauses.
-
AGOA — The African Growth and Opportunity Act allows duty-free entry into the US for qualifying sub-Saharan African countries. When the flow reverses, AGOA-origin goods do not receive Egyptian preferences by default, but certain bilateral arrangements may apply.
To claim any preference, you must present a valid certificate of origin (Form EUR.1 for EU, COMESA certificate for member states) at the time of customs declaration. Duty is assessed at the standard 40% rate if the certificate is missing, even if the goods genuinely qualify.
The cheapest freight is rarely the cheapest landed cost. A freight quote that excludes duty, VAT, and clearance is not a price — it is half a price. Compare the all-in landed cost or you are comparing nothing. In the worked example above, a carrier who undercuts by $300 on freight still leaves you facing $3,397.20 in border charges. Selecting a slightly more expensive carrier who handles clearance properly can be cheaper overall.
Required Documents for Customs Clearance in Egypt
Prepare these documents before the shipment arrives:
- Commercial invoice — must show the true transaction value, not an artificially low figure. Egyptian customs cross-checks against declared value databases and may adjust the CIF value upward if it considers the invoice understated.
- Packing list — itemised contents with weights, quantities, and packaging details.
- Bill of lading or air waybill — proof of shipment and transport contract.
- Certificate of origin — required to claim preferential duty rates under trade agreements. Without it, you pay the full 40% rate.
- Import declaration — filed electronically through the Nafeza portal by a licensed customs broker.
- Textile conformity certificate — mandatory for certain apparel categories to verify that goods meet Egyptian quality and labelling standards.
The Egyptian Customs Authority provides official guidance on documentation requirements.
Common Mistakes That Cost Importers Money
Under-declaring the value. A buyer marks a $5,000 clothing shipment as a $1,000 "sample" to reduce duty. Egyptian customs values the goods at the real market price anyway, the shipment sits in bonded storage, and the importer pays the duty plus storage fees and a penalty — more than honest duty would have cost. The customs value is what the goods are worth, not what the invoice claims. Under-declaring is a false economy.
Skipping the certificate of origin. If your clothing qualifies for a reduced rate under COMESA or the EU agreement, obtain the certificate before shipping. Customs will apply the full 40% if the certificate is missing at clearance. You cannot claim a refund later.
Ignoring the Nafeza system. Egypt's single-window portal is mandatory for all import declarations. Trying to clear goods manually or through a broker unfamiliar with Nafeza causes delays. Use a broker registered with the system.
Forgetting the landed-cost comparison. An importer compares supplier prices CIF and picks the cheaper one. The real comparison is duty+VAT+CIF. Use the Egypt import duty calculator to see the total before you commit.
Confusing CIF value with invoice value. Egyptian customs calculates duty on the CIF value, not the ex-works price. If you exclude freight and insurance from your cost estimate, the actual duty will be higher than expected.
For a full calculation on any product and origin country, use the DutyPricing import duty calculator. It applies the real rates in the correct order so you see the landed cost before you ship. More articles on duty rates and procedures across African countries are available in the import duty guides. For reference on global tariff structures, see the World Customs Organization and the World Trade Organization tariffs.