What import duty and VAT do medical devices pay in Egypt?
Last verified:
Medical imports into Egypt pay customs duty on the CIF value: 0% for EU, EFTA, UK and Turkish goods with valid proof of origin, and otherwise the MFN rate of the 10-digit tariff line — mostly 0–5% on devices, instruments and reagents and 10% on gloves, lab glassware, gauze and adhesive dressings (official tariff, NAFEZA). VAT is then charged on the duty-paid value at 14%, or 5% for medical devices used to produce goods or provide services under Law 149 of 2026 (in force 29 July 2026); dialysis items, blood bags and some other lines are VAT-exempt.
What are the duty and VAT rules?
| Fact | Value | Source | As of |
|---|---|---|---|
| Customs value | CIF: actual value plus all costs up to the port of destination, converted at the Central Bank rate on the declaration date | kadmar.com | 2020 |
| Preferential origins | 0% with valid proof of origin for EU, EFTA, UK and Turkish goods (shown on the official medical tariff lines); MERCOSUR, AfCFTA and Serbia reductions vary by line; COMESA, GAFTA and Agadir are not shown on the medical lines checked | nafeza.gov.eg | |
| Standard VAT | 14%, collected at customs on the duty-paid value | eg.andersen.com | 2026 |
| Reduced VAT for devices | 5% on machinery, equipment and medical devices used to produce goods or provide services — Law 149 of 2026, published 28 July, in force 29 July 2026 | mof.gov.eg | |
| VAT exemptions (selection) | Blood-collection bags; kidney-dialysis machines, dialysers and their inputs; infant incubators; medical aids such as wheelchairs, prostheses and hearing aids | regfollower.com | |
| VAT credit refund wait | Cut from 6 to 4 consecutive months (3 months for Law 6/2025 projects) | vatupdate.com | |
| Customs service charges | Capped at EGP 10,000 each (single window, advance rulings, off-hours work) | kadmar.com | 2020 |
| Late payment | Additional tax of 1.5% per month | kadmar.com | 2020 |
| Under-declaration | More than 20% of tax avoided: fine of half the tax at risk | kadmar.com | 2020 |
| Refund on re-export | Duty and taxes on goods lacking similar local products refunded if re-exported in kind within 1 year of payment | kadmar.com | 2020 |
| Search demand we measured | 'egypt vat rate' 170 searches a month; 'egypt import duty' 40; 'egypt customs tariff' 70, worldwide (Google Keyword Planner, UltraTeb measurement) | ads.google.com |
Duty rates are read from Egypt's official tariff (NAFEZA single window and Egyptian Customs Authority) on 2026-09-25; the 10-digit classification is your customs broker's decision. Law 149 of 2026 is two months old and the tariff screens still display 14% VAT. Last verified 2026-09-25.
Last verified:
What duty applies to common medical HS lines?
| HS line | Product | MFN duty (official tariff) | EU / EFTA / UK / Turkey origin | VAT shown on the line | Watch out |
|---|---|---|---|---|---|
| 9018.31 | Syringes, with or without needles | 5% | 0% | 14% (5% not confirmed for disposables) | Sterile: registration before release; shipped from origin or the producer's main centres |
| 9018.39.10.xx | Dialysis fistula needles, cannulas, catheter tubes | 0% | 0% | 0% on most dialysis lines | Line-by-line: two parts lines show 14% VAT |
| 9018.39.90.xx | Other cannulas, catheters and needles | 5% | 0% | 14% | Weights & Measures approval on one line |
| 9018.49 | Other dental instruments and appliances | 5% | 0% | 14% displayed; 5% if used to provide a service | |
| 9022.14 | Medical X-ray apparatus | 5% | 0% | 14% displayed; 5% if used to provide a service | Radiation-protection release approval |
| 9027.89 | Lab analysis instruments (other) | 0% | 0% | 14% displayed; 5% if used to provide a service | Weights & Measures approval |
| 3822.19 | Diagnostic and lab reagent kits | 5% | 0% | 14% | IVD first-three-batch testing |
| 4015.12 | Medical, surgical and examination gloves | 10% | 0% | 14% | Powder-free; sampled every year |
| 7017.90 | Lab and medical glassware | 10% | 0% | 14% | Weights & Measures approval before release |
| 3005.90.90.xx | Wadding, gauze and bandages | 10% | 0% | 14% | Surgical mesh lines: 2% duty |
| 3006.10 | Sterile sutures | 5% | 0% | 14% | Sterile: registration before release |
| 9021.10 | Orthopaedic and fracture appliances | 2% | 0% | 0% or 14% by line |
What does duty and VAT come to on a real shipment?
| Line | Syringes from China, CIF USD 20,000 | Same syringes from Italy with EUR.1 |
|---|---|---|
| Customs duty | 5% × 20,000 = USD 1,000 | 0% = USD 0 |
| VAT base (CIF + duty) | USD 21,000 | USD 20,000 |
| VAT at 14% | USD 2,940 | USD 2,800 |
| Duty + VAT paid at the port | USD 3,940 | USD 2,800 |
| Of which recoverable as input VAT | USD 2,940 | USD 2,800 |
| Non-recoverable tax | USD 1,000 | USD 0 |
Does the new 5% VAT rate apply to consumables?
Not clearly. Law 149 of 2026 sets 5% for machinery, equipment and medical devices used to produce goods or provide services, and says devices used for medical purposes are treated as medical devices (Ministry of Finance). The Arabic text says devices, not supplies, so the cautious reading is 5% for equipment, analysers and instruments and 14% for disposables and reagents until the Tax Authority rules otherwise. Tender prices are VAT-inclusive, so the difference matters.
Is import VAT a real cost?
For a VAT-registered importer it is mainly a cash-flow cost: VAT paid at the port is input VAT, credited against the VAT charged when the goods are sold. If output VAT is lower than input VAT, the credit can be refunded after 4 consecutive months under the amended law. Customs duty, by contrast, is a real cost unless the goods are re-exported within a year.
What other charges come on top?
The EDA import-approval fee (charged by invoice-value category), clearance and handling, the bank's Form 4 fee, customs service charges (capped at EGP 10,000 each), CargoX document credits on the exporter's side, and any EDA lab testing (gloves, the first three IVD batches, instruments from non-reference countries).
“Duty is the small number; VAT and timing are the big ones. Model both before you set a price for Egypt.” — Mohamed Dabees, founder, UltraTeb
UltraTeb Market Access is a zero-upfront-fee route into Egypt's medical market: UltraTeb registers, imports, markets, stores and sells your product, shares the risk, and pays you when it sells.
How does UltraTeb Market Access handle duty and VAT?
-
We pay duty and VAT
On arrival, from our own funds — nothing upfront from you.
-
HS classification checked
We confirm your 10-digit lines with a customs broker before the first shipment.
-
FTA savings used
We tell you exactly which origin document gets your goods in at 0%.
-
VAT-correct pricing
Our market study prices your product at the VAT rate that really applies.
Frequently asked questions
What is the VAT rate in Egypt?
14% standard. Since 29 July 2026, 5% applies to machinery, equipment and medical devices used to produce goods or provide services (Law 149 of 2026).
What is Egypt's import duty on medical devices?
Usually low: 0% for EU, EFTA, UK and Turkish goods with proof of origin; otherwise 0–5% on most device, instrument and reagent lines and 10% on gloves, lab glassware, gauze and adhesive dressings, per the official tariff. Confirm your 10-digit line with a customs broker.
Are medical supplies VAT-exempt in Egypt?
Not generally. Specific items are exempt — for example blood-collection bags and dialysis machines, dialysers and their inputs. General consumables pay VAT.
How is the customs value calculated?
On CIF: the goods plus freight and insurance to the Egyptian port, converted at the Central Bank rate on the declaration date.
Do goods from Turkey pay duty?
Turkish-origin goods enter at 0% on the medical lines we checked (Turkey–Egypt FTA, List 1 of Protocol 1) with valid proof of origin.
Can I get the duty back if goods are returned?
Yes, for goods lacking similar local products that are re-exported in kind within 1 year of paying the tax (Customs Law 207/2020, Art. 37).
What if the invoice value is too low?
If a declared value cuts customs tax by more than 20%, the fine is half the tax at risk. Customs may also re-value goods against reference prices.
Who pays duty and VAT with UltraTeb Market Access?
We do, on arrival. You are paid when your goods sell.
We pay the duty and VAT. You're paid when we sell.
Zero upfront fees: registration, import, duties, warehousing and selling are on us.