Temporary Storage:

First: What is temporary storges: 

• Temporary customs storges: Places authorized by the authority inside the ports to store goods under the control of the Authority until the submission of the customs declaration and the completion of customs procedures.

- Imported or exported goods should  arrive at the designated temporary storges authorized by the authority in the permitted areas and stations and other places until the customs declaration is submitted and the administrative procedures are completed in other places.

Temporary customs storges are divided into two types:

General temporary customs storges: where goods imported or exported are stored on behalf of others.
Private temporary customs storges: where the person licensed to use it stores his imports or exports of the goods he is licensed to store.

It is allowed to transport goods from a temporary customs storage to another temporary customs storage or a customs warehouse with a license from the Authority and under its control.

Second: How to establish temporary storges:  

It is important not to start the licensing procedures for establishing any public or private temporary storage until presenting to the commissioner of the Egyptian customs authority a statement of the extent of the economic feasibility to approve the licensing procedures.

Providing the following guarantees:-

Guarantees covering all the obligations of the licensee arising from the law and the provisions of these regulations, and these guarantees are determined by 5% of the customs tax, other taxes and estimated duties for the average expected storage energy for the store determined by the licensee or from the monthly average customs tax and other taxes and duties collected for the prior year before the renewal, and the royalty that must be performed for the authority, provided that the rest of the obligations of the licensee are covered with an insurance policy.

The minister, or whoever delegates it in relation to the storges that are authorized to one of the government agencies, public bodies, or their companies, or public business sector companies, accepts an explicit pledge signed by the competent minister, head of the General Authority, or the head of the holding company, covering the guarantees by 100%.

The license shall be issued by the Minister of Finance or his authorized representative after fulfilling all the prescribed requirements, and the type of store, whether exported or imported, and the goods licensed to be stored therein, and it is not permissible to store goods other than those licensed, except for justified reasons accepted by the Authority before storage.

The requesting party is obligated, before obtaining the license, to link the temporary customs storage electronically with the Authority.

Third: Royalty Fee

The person licensed to practice the storage activity is obligated to pay the royalty to the Authority as follows:

General temporary customs storage:
(10%) of the total storage revenues during the year, provided that it is not less than fifty thousand pounds and does not exceed seven hundred and fifty thousand pounds per year.

Special temporary customs storage: (1%) of the value of the customs tax and other taxes and duties imposed on the goods stored during the year, and for alcoholic beverages, tobacco, cigarettes and their products (1%) of their value, provided that it is not less than twenty-five thousand pounds and does not exceed five hundred thousand pounds per year.

The amount of the royalty shall be increased by a rate of (10%) every three years from the percentages specified in items (a) and (b), not exceeding the maximum limit.

Fourth: Operations that can be performed in the temporary storage

After obtaining a license from the competent customs, the following operations may be carried out during the official working hours:

A - Mixing foreign products with foreign or local ones, and in this case, special marks are required to put on the covers and allocate an independent place for them.

B - Remove and put the covers and transportation from one bowl to another, collect or divide the parcels, and perform all the work from which the products are intended to maintain, improve their appearance or facilitate their discharge.

It is not permissible to perform the operations stipulated in the two items (a) and (B) of the first paragraph of this article on food products except with the approval of the competent control authority.

In all cases, none of the operations stipulated in the first paragraph of this article shall result in a change in the customs tariff category upon release into the country.

Fifth: Types of goods that are allowed to be stored in temporary storages:

Temporary storage is allowed for all types of goods, except for prohibited goods, explosives and similar materials, flammable materials, goods that show signs of spoilage, those whose presence in the temporary customs storage exposes them to dangers or may harm the quality of other products, andgoods that require special facilities to be preserved, and loose goods unless the storage is designated for that purpose, and in this case, no other goods may be stored in those places.

sixth: The duration of the stay of goods in temporary storages:

The duration of the stay of goods in these temporary storages shall be determined by two months, but for perishable or deficient goods, they may not be kept except for the period allowed by their condition, and for reasons of public interest, this period may be extended with the approval of the Minister or his authorized representative.