Law No. 91 of 1983, which regulates customs exemptions, focuses on easing burdens on communities and restoring citizens’ trust that laws are written to serve them and facilitate trade. Article 3 of the law specifies items exempted from customs duties upon inspection, including: first, supplies imported by licensed establishments operating in free zones such as tools, equipment, machinery, and means of transport except passenger cars and furniture necessary for their activity within the free zone, without prejudice to other provisions in laws governing Arab and foreign investment and free zones.

Also exempt are small passenger cars with four cylinders or less, or one motorbike, provided they are specially medically equipped for personal use by injured members of the armed forces or civilian employees injured in war operations or cases specified in the Armed Forces Retirement and Pensions Law, who suffer paralysis or loss of limbs and are approved by the Central Military Medical Council. Conditions include that the vehicle or motorbike is medically equipped according to the injured person’s health condition, engine capacity does not exceed 1800 cc, and the vehicle’s value does not exceed limits set by the Cabinet. Disposal of exempt vehicles is prohibited for seven years unless customs duties and other taxes are paid; after this period, duties become due if disposed of. Injured persons who previously imported such vehicles under earlier laws may request application of this provision if conditions are met.

Personal luggage, household furniture, and private vehicles of members of study missions and diplomatic staff are also exempt under specified conditions and limits, including a maximum customs duty value of 3000 Egyptian pounds, one-time benefit, certification by consular authorities or Ministry of Foreign Affairs, and arrival within 12 months of obtaining a doctorate or equivalent. Disposal of exempt items is prohibited for five years or customs duties become due. Additional exemptions may be granted by presidential decree upon the Finance Minister’s proposal.