   
  
WT/REG426/1  
 
5 September  2022 
(22-6566) Page: 1/35 
Committee on Regional Trade Agreements   
 
 
FACTUAL PRESENTATION  
AGREEMENT ESTABLISHING AN ASSOCIATION BETWEEN THE UNITED KINGDOM AND EGYPT 
(GOODS ) 
Report by the Secretariat  
This report, prepared for the consideration of the  Agreement Establishing an Association 
between the United  Kingdom and Egypt , has been drawn up by the WTO  Secretariat on 
its own responsibility and in full consultation with the Parties. The factual presentation 
reproduces as closely as possible the terminology used in the Agreement and in the 
comments pro vided and does not imply official endorsement or acceptance by the 
Secretariat of such terminology. The report has been drawn up in accordance with the 
rules and procedures contained in the Decision for a Transparency Mechanism for 
Regional Trade Agreement s (WT/L/671) and thus does not imply any value judgement 
by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Thakur  Parajuli 
(tel:+41 22 739 5473) . Any statistical questions arisi ng from this report may be 
addressed to  Rowena Cabos  (tel: +41 22 739 5185). 
  WT/REG426/1  
 
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  Table o f Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  6 
2.1   Background information  ................................ ................................ ...........................  6 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  10 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 10 
3.1.1    General provisions  ................................ ................................ ................................ ...10 
3.1.2    Liberalization of trade an d tariff lines  ................................ ................................ ......... 10 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 10 
3.1.3.1    The United Kingdom  ................................ ................................ .............................. 11 
3.1.3.2    Egypt  ................................ ................................ ................................ .................. 14 
3.1.4    Tariff rate quotas (TRQs)  ................................ ................................ .......................... 16 
3.2   Rules of origin  ................................ ................................ ................................ ............ 17 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 19 
3.4   Regulatory provisions of the agreement  ................................ ................................ ........ 20 
3.4.1    Standards  ................................ ................................ ................................ ............... 20 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......20 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 20 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 20 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .20 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 21 
3.4.2.3    Specific safeguards for agriculture ................................ ................................ ........... 21 
3.4.2.4    Other Safeguard measures  ................................ ................................ ..................... 21 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .21 
3.4.4    Subsidies and state -aid ................................ ................................ ............................ 22 
3.5   Customs -related procedures  ................................ ................................ ........................ 22 
3.6   Other regulations  ................................ ................................ ................................ .......22 
3.7   Sector specific provisions  ................................ ................................ ............................. 22 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  22 
4.1   Transparency  ................................ ................................ ................................ ............. 22 
4.2   Current payments and capital movements  ................................ ................................ .....22 
4.3   Exceptions  ................................ ................................ ................................ ................. 23 
4.3.1    General and Security exceptions  ................................ ................................ ................ 23 
4.3.2    Taxation  ................................ ................................ ................................ ................. 23 
4.4   Access ion and withdrawal  ................................ ................................ ............................ 23 
4.5   Institutional framework  ................................ ................................ ............................... 23 
4.6   Dispute settlement  ................................ ................................ ................................ .....24 
4.7   Relationship with other agreements concluded by the parties  ................................ ........... 24 
4.8   Government procurement  ................................ ................................ ............................ 26 
4.9   Intellectual property rights  ................................ ................................ .......................... 26 WT/REG426/1  
 
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  4.10   Competition  ................................ ................................ ................................ ............. 27 
4.11   Environment  ................................ ................................ ................................ ............ 27 
4.12   Labour  ................................ ................................ ................................ .................... 27 
4.13   Electronic commerce  ................................ ................................ ................................ .28 
4.14   Small and medium -sized enterprises (SMEs)  ................................ ................................ 28 
4.15   Other  ................................ ................................ ................................ ...................... 28 
4.16   Trade in services and investment  ................................ ................................ ................ 28 
4.16.1    Economic Cooperation  ................................ ................................ ............................ 28 
4.16.2    Cooperation in social and cultural matters  ................................ ................................ .29 
4.16.3    Financial cooperation  ................................ ................................ .............................. 29 
ANNEX 1  ................................ ................................ ................................ ........................  30 
ANNEX 2  ................................ ................................ ................................ ........................  34 
 
  WT/REG426/1  
 
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  Key Facts  
 
Parties to the Agreement:  United Kingdom and Egypt  
 
Date of Signature:    5 December 2020  
 
Date of Entry into Force:  1 January 2021  
 
Date of Notification:   31 December 2020  
 
Full implementation:   1 January 2021 
 
 
 The Factual Presentation describes the Agreement establishing an Association between the 
United Kingdom (UK) and Egypt (hereinafter referred to as "the Agreement") which was concluded 
by the Parties and entered into force on 1 January 2021. Nevertheless, a s the Agreement preserves 
most of the links between the Parties under the Euro-Mediterranean Agreement establishing an 
Association between European Union (EU)  and Egypt , the factual presentation also refers, like the 
Agreement, to the EU -Egypt Agreements  (also referred to as the incorporated Agreements ).1 
 
1  TRADE ENVIRONMENT  
1.1.  In 2020, the UK's total merchandise trade amounted to USD 1,03 6.5 billion (exports of 
USD 403.9 billion and imports of USD 63 2.6 billion).2 The UK was the eighth largest exporter and 
the fifth largest importer of global merchandise trade (2.3% of total exports and 3.6% of total 
imports). In comparison, Egypt's total merchandise trade amounted to USD 86.4 billion (exports of 
USD 26.6 billion a nd imports of USD 59.8 billion). It was the 44th largest exporter and the 
28th largest importer of global merchandise trade (0.15% of total exports and 0.34% of total 
imports). Both Parties' trade is dominated by manufactured products which made up 71.6% a nd 
66.1% of the UK's total merchandise exports and imports, respectively, and 47.7% and 56.9% of 
exports and imports, respectively for Egypt.3 
1.2.  In their bilateral merchandise trade in 2020, the UK was Egypt's 12th largest source of imports 
and 7th largest destination for exports (2% of total imports and 2.8%  of exports ), while Egypt was 
the UK's 36th largest source of imports and 28th largest export destination (0.2% of total imports 
and 0.3%  of exports ).4 
1.3.  Chart 1.1 summarizes the trend in global and bilat eral trade of the Parties for the period 
2018-2020. Both Parties have maintained a global trade deficit over this period. Egypt's trade deficit 
declined from USD 53 billion in 2018 to USD 48 billion in 2019 and USD 33.5 billion in 2020. 
In contrast, the UK 's trade deficit increased from USD 185.8 billion in 2018 to USD  227.1 billion in 
2019 and USD  228.7 billion in 2020. In their bilateral trade, t he UK maintained a trade surplus with 
Egypt for the entire period.  
 
1 In this report, the terms EU -Egypt  Agreements refer to the Euro-Mediterranean Agreement 
establishing an Association between the European Communities and their Member States , of the one part, and 
the Arab Republic of Egypt, of the other part, done at Luxembourg on 25 June 2001, as amended later 
(hereinafter referr ed to as the EU -Egypt Association Agreement) including associated agreements and 
protocols.  
2 based on data provided by the UK.   
3 Data extracted from the WTO Trade Profiles 2021, as of August 2022, using 2020 reported data. 
Ranks in world trade and the sh ares are based on excluding intra -EU trade.  
4 Data from UNSD Comtrade database  for Egypt and based on data provided by the authority for UK.  WT/REG426/1  
 
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  Chart 1.1: United Kingdom - Egypt: Merchandise bilateral trade and with world 
(2018 -2020)  
 
Exchange rates used:  from GBP to USD: 0.75 (2018), 0.78 (2019), 0.78 (2020).  
Source:  Based on data provided by the UK authorities and UNSD, Comtrade database.  
1.4.  The product composition of merchandise trade between the Parties and their global imports 
and exports in 2018 -2020 are shown in Chart 1.2 below based on Harmonized System (HS) Sections. 
The data shows the complementarities in trade betwe en the Parties. During the period 2018 -2020, 
Egypt's main export products categories – mineral; chemical; textiles; and vegetables products – 
made up 58% of its total exports and these were also the UK's major imports from Egypt (72% of 
the UK's imports fr om Egypt). Over the same period, the UK's three main export products categories 
– machinery; vehicles, aircraft and vessels; and chemical products – made up an average of 50% 
of its total exports and 44% of Egypt's imports from the UK. Imports of base meta ls also constitutes 
a large share in the Egypt 's imports from the UK which amounted to 27%.  
012345678
0102030405060708090100
2018 2019 2020B. Egypt
(USD B illions)
Imports from United Kingdom (Right Axis)
Exports to United Kingdom (Right Axis)
Total Imports
Total Exports
012345678
0100200300400500600700800
2018 2019 2020A. United Kingdom
(USD Billions)
Imports from Egypt (Right Axis)
Exports to Egypt (Right Axis)
Total Imports
Total ExportsWT/REG426/1  
 
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  Chart 1.2 United Kingdom - Egypt: product composition of merchandise trade, by 
HS Section, annual average (2018 -2020)  
 
Note:  The HS sections having less than 5 p er cent of the share of trade are shown under the 'Other' 
category in the Chart.  
 Exchange rates Used:  
 The UK: from GBP to USD: 0.75 (2018), 0.78 (2019), 0.78 (2020) . 
Source:  Based on data provided by the UK authorities and UNSD, Comtrade database.  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 5 December 2020 and  notified to the WTO on 31  December  2020 
under Article XXIV:7(a) of GATT 1994 and its understanding.5 It entered into force on 
1 Janua ry 2021. Prior to this Agreement, trade relations between UK and Egypt were governed by 
the EU -Egypt  Agreements, wh ose application to the UK was terminated as of 1  January  2021.6 
 
5 See document WT/REG 426/N/1. 
6 For more information on the EU -Egypt  Association Agreement, refer to the WTO documents series 
WT/REG 177. 
19
13
6
7
5 122811UK's imports from Egypt (%)
5
8
9
5
12
5211222UK's Global Imports (%)
11
5
25
12 71177610Egypt's Global Exports (%)
5
8
18
2717915Egypt's imports from UK (%)
5
11
16
10
651116712Egypt's Global Imports (%)9
14
10
5
211527UK's Global Exports (%)
Total: USD 1,057 million Total: USD 667 billion
Total: USD 74 billionTotal: USD 453 billion
Total:  USD 29 billionTotal: USD 1,522 million
Prepared foodsVegetablesLive animals
PlasticsChemicalsMinerals
Precious stonesTextilesWood pulp
MachineryBase metals
VehiclesOtherWT/REG426/1  
 
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  2.2.  The text of the Agreement, together with its annexes, is available on the Parties' official 
websites:  
The UK : UK/Egypt: Agreement establishing an Association [CS Egypt No.1/2020]   
 
Egypt :  https://www.customs.gov.eg  
 
2.3.  The Agreement contains eleven Articles and two Annexes. Nevertheless, it incorporates most 
of the provisions of the EU -Egypt Agreements as referenced in Articl e 3 of the Agreement. The 
Parties have made a few modifications to the incorporated Agreements, which are contained in 
Annexes I (modifications to the EU -Egypt Association Agreement) and II (modifications to Protocol 
4 on rules of origin and Joint Declarat ions on Andorra and San Marino) , to the Agreement. The 
Agreement is also complemented by a Joint Declaration concerning a trilateral approach to rules of 
origin. Boxes 2.1 and 2.2 below summarize the structure of the Agreement and the incorporated 
Agreemen ts. 
Box 2.1 Structure of the Agreement  
Articles of the UK -Egypt  
Agreement  Title/description  
Preamble   
Article 1  Objectives  
Article 2  Definitions and interpretation  
Article 3  Incorporation of the EU -Egypt Agreements  
Article 4  References to European Union Law  
Article 5  References to the euro  
Article 6  Territorial application  
Article 7  Continuation of time periods  
Article 8  Further provision in relation to the Association Council and the Association 
Committee  
Article 9  Integral parts of this Agreement  
Article 10  Amendments  
Article 11  Entry into force  
  
Annex I  Modifications to the incorporated Agreements  
Annex II  Modifications to the incorporated Protocol 4 (Concerning the definition of 
originating products and methods of administrative cooperation)  
  
Joint Declaration  Concerning a trilateral approach to rules of origin  
Source:  WTO Secretariat based on the Agreement.  
Box 2.2 Structure of the Incorporated Agreements  
Chapters and Articles 
of the EU -Egypt 
Association 
Agreement and other 
related instruments  Title/description  Modifications through Annexes to 
the Agreement  
Preamble (Articles 1 and 
2)   
Title I (Articles 3 to 5)  Political Dialogue  Annex I: modifications to Article 5(2)  WT/REG426/1  
 
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  Chapters and Articles 
of the EU -Egypt 
Association 
Agreement and other 
related instruments  Title/description  Modifications through Annexes to 
the Agreement  
Title II (Articles 6 t o 28)  Free Movement of Goods  Annex I: modifications to Articles 
15(2)(3), 18(3), and 21(2); Articles 
15(1) and 19 not incorporated  
Title III (Articles 29 and 
30) Right of Establishment and Supply of 
Services   
Title IV (Articles 31 to 38)  Capital Movements and Other Economic 
Matters   Annex I: modifications to Article 
34(2)  
Title V (Articles 39 to 61)  Economic Cooperation  Annex I: modifications to Articles 
43(a), 45, 51, 52, and 53; Articles 48 
not incorporated  
Title VI (Articles 62 to 71)    
 Chapter 1: Dialogue and Cooperation 
on Social Matters   
 Chapter 2: Cooperation for the 
Prevention and Control of Illegal 
Immigration and other Consular Issues  Annex I: modifications to Article 68  
 Chapter 3: Cooperation in Cultural 
Matters, Audio Visual Media and 
Information   
Title VII (Articles 72 to 
73) Financial Cooperation   
Title VIII (Articles 74 to 
92) Institutiona l, General and Final 
Provisions  Annex I: modifications to Articles 
82(4), 89; Articles 88 and 91 not 
incorporated  
Annexes    
I List of agricultural and processed 
agricultural products falling within 
Chapters 25 to 97 of the harmonised 
system referred to in Articles 7 and 12   
II Lists of industrial products originating 
in the EU to which are applicable, on 
importation into Egypt, the schedules 
for tariff dismantling referred to in 
Article 9(1)   
III Lists of industrial products originating 
in the EU to which are applicable, on 
importation into Egypt, the schedules 
for tariff dismantling referred to in 
Article 9(2)   
IV Lists of industrial products originating 
in the EU to which are applicable, on 
importation into Egypt, the sched ules 
for tariff dismantling referred to in 
Article 9(3)   
V List of industrial products originating in 
the EU referred to in Article 9(4)   
VI Concerning intellectual property rights 
referred to in Article 37   Annex I: modifications to paragraph 1  
Protocols    
Protocol 1  Arrangements applicable to imports 
into the EU of agricultural products 
originating in Egypt  (amended  by the Annex I: modifications to paragraphs 
3, 4, and 8(a)(b); and new table for 
tariff rate quotas  WT/REG426/1  
 
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  Chapters and Articles 
of the EU -Egypt 
Association 
Agreement and other 
related instruments  Title/description  Modifications through Annexes to 
the Agreement  
new agreement applicable  to imports 
by the EU of agricultural, processed 
agricultural, and fish and fishery 
products originating in Egypt ) 
Protocol 2  Arrangements applicable to imports 
into Egypt of a gricultural products 
originating in the EU  (amended by the 
new agreement applicable to imports 
by Egypt of agricultural, processed 
agricultural, and fish and fishery 
products originating in the EU ) Annex I: modifications to paragraph 3 
and new table for tariff rate quotas  
Protocol 3  Arrangements applicable to processed 
agricultural products  (deleted by the 
new agreement for agriculture 
products )  
Protocol 4  Definition of the concept of 'originating 
products ' and methods of 
administrative cooperation  Annex II  replaces the  latest text in 
Protocol 4 of the EU-Egypt 
Association Agreement  
Protocol 5  Mutual assistance between 
administrative authorities in customs 
matters  Annex I: modifications to Articles 
10(1)(2), 13(1), and 14(1)(2)  
Joint Declarations    
 On Article 3(2) (political dialogue)   
 On Article 14 (trade in fish and fishery 
products)  Annex I: Joint declaration not 
incorporated  
 On Article 18 (urgent consultations if 
needed)   
 On Article 34 (competition law of Egypt)  Annex I: Joint declaration not 
incorporated  
 On Article 37 and Annex VI (intellectual 
property)   
 On Article 39 (consultations, balanced 
economic relations)   
 On Title VI Chapter 1 (Issuing of visas)   
 On protection of data   
EU Declaration s On Article 11 (Consultations)   
 On Article 19 ( the Canary Islands)  Annex I: Article 19 not 
incorporated/the declaration is no 
relevant  
 On Article 21 (EU trade relation s with 
third Part ies)  
 On Article 34 (Competition)   
 On the scope of Part III, Title V Treaty 
establishing the European Community 
membership of the UK and Denmark's   
Exchange of letters  Concerning imports into the EU of fresh 
cut flowers and flowers, and flower buds 
falling within subheading 0603.10   
Source: WTO Secretariat based on the EU -Egypt Agreements and the Agreement.  WT/REG426/1  
 
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  2.4.  The Parties reaffirm their desire in the Preamble to the Agreement to continue to apply between 
them the rights and obligations provided for by the EU -Egypt Agreements. The Agreement' s 
objective is to preserve the preferential conditions on trade between them, which resulted from the 
EU-Egypt Association Agreement, and provide a platform for further trade liberalisation. The Parties 
also confirm that the Agreement establishes an associ ation and a free trade area in goods and 
associated rules affirming the objectives of the incorporated Agreements (Article 1).  
2.5.  The Agreement applies to the UK, and the territories of Gibraltar, the Channel Islands, and the 
Isle of Man for whose internation al relations the UK is responsible (Article 6). Moreover, it applies to 
territories for whose international relations the UK is responsible from the date of written notification 
to Egypt of application of the Agreement to those territories.  
2.6.  If the implementation period for the EU -Egypt Agreements has not yet ended, the remai ning 
period  is incorporated into the Agreement. If a period referred to has ended, any ongoing rights and 
obligations shall continue to apply between the Parties. However, this s hall not apply to the period 
relating to procedural and the administrative matters referred to in the incorporated Agreements 
(Article 7).  
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.  The Agreement incorporates the  provisions of the EU -Egypt Association Agreement on import 
duties and charges, and quantitative restrictions. Incorporated Title II ( free movement of goods) of 
the EU -Egypt Association Agreement governs the main provisions on trade in goods. Chapter  1 
contains rules governing trade in industrial products, Chapter 2 covers trade in agricultural, 
processed agricultural, and fish and fishery products  while chapter 3 contains common provisions. 
The Agreement made a few modifications to Incorporated Title II  under Annex es I and II of the 
Agreeme nt.  
3.1.1   General provisions  
3.2.  Chapter 3 (common provisions) of incorporated Title II provides for general provisions on trade 
in goods .7 Duties or charges having equivalent effect on exports shall be abolished from the date of 
entry into force of the Agreement. Any existing quantitative restriction on imports and measures 
having equivalent effect in trade between the Parties shall be abolis hed upon the entry into force of 
the incorporated Agreements and no new restrictions and measures shall be adopted in the future 
(incorporated Article 17).  
3.3.  The Parties may not increase any existing or adopt any new customs duty on their bilateral 
imports (incorporated Article 18  (2)). They also agree to accord national treatment to like products 
traded between them in respect of all measures or practices of an internal fiscal nature (incorporated 
Article 20).   
3.1.2   Liberalization of trade and tariff lines  
3.4.  The A greement incorporates the relevant provisions of the EU -Egypt Association Agreement 
concerning liberalization of trade and tariff lines.  
3.1.3   Liberalization schedule  
3.5.  The schedules governing the tariff liberalization and implementation modalities applicable to 
the UK and Egypt are based on incorporated Articles 8, 9 and 11 for industrial products and 
incorporated Article 14 for agriculture , processed agricultural , and fish and fishery products.  
 
7 Articles 17 to 28 (except Article 19) of the incorporated Agreements.  WT/REG426/1  
 
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  3.6.  Tariff liberalization for industrial products covers HS chapters  25-97 except for products listed 
in incorporated Annex I8 (incorporated Article 7) while for agricultural products it covers HS chapters 
1-24 and products listed in incorporated Annex I (incorporated Article 12).  
3.7.  The base rates for the elimination of dutie s were the WTO bound rates or, if lower, the applied 
rates in force as of 1 January 1999.  If, after 1 January 1999, a tariff reduction was applied on an 
erga omnes  basis, the reduced rate  was to be applied as the base rate (incorporated Articles 9(7), 
and 18 (1)). 
3.8.  The provisions concerning the abolition of customs duties on import s shall also apply to customs 
duties of a fiscal nature (incorporated Article 10) . 
3.9.  Concerning industrial products, the UK has grant ed duty-free and quota -free market access to 
imports from Egypt upon entry into force of the EU -Egypt Association Agreement (incorporated 
Article 8). In the case of Egypt, tariff liberalization  for industrial goods follow ing the tariff reduction 
modalities in incorporated Article 9 applicable to the l ists in incorporated Annexes II -V.  
3.10.   Protocols 1 and 2 of the EU-Egypt Association Agreement provided for the reduction or 
elimination of duties on imports of non -processed agricultural imports (for the most part within tariff 
rate quotas) into the UK and E gypt, respectively and Protocol 3 laid down the liberalization provisions 
that apply ing to processed agricultural products (incorporated Article 14).9 Pursuant to incorporated 
Article  13, the Parties were to progressively increase  liberalization of their trade in agricultural, 
fisheries, and processed agricultural products and agreed to examined  further liberalization in the 
Association Council  from the beginning of the fourth year of implementation  of the incorporated 
Agreements , i.e. 1 June 2008 (incorporated Article 15). The Parties also adopted a Joint 
Declaration10 on Article 14 and agreed to negotiate with a view to granting each other concessions 
in trade in fish and fishery products no later than one year after the signature  of the incorporated 
Agreements.  
3.11.   In this context, the Parties agree d through  an exchange of letters on reciprocal liberalization 
of trade in agricultural, processed agricultural and fish and fishery products which was signed on 
28 October 2009 and entered into force on 1 June 2010. The new agreement, in modified Protocols  1 
and 2, is based on a negative list approach  under  which everything is duty -free with the exception 
of a few sensitive products for which market access is granted in the form of TRQs and/ or seasonal 
calendars.  The modified Protocols 1 and 2 (under  the EU-Egypt Agreements) are further amended 
under the Agreement in its Annex I . Further details can be found in Section 3.1.3. 1 and 3.1.3. 2.  
3.1.3.1   The United  Kingdom  
3.12.   For industrial products, the UK agreed in incorporated Article 8 to provide duty -free and quota -
free market access to imports from Egypt upon entry into force of the EU -Egypt Association 
Agreement.  
3.13.   Regarding agricultural, processed agricultural, and fish and fishery products, the UK's market 
access commitments for imports from Egypt are governed by the incorporated Protocol 1 as modified 
by Annex I of the Agreement. The UK provides duty-free market access to imports from Egypt  with 
the exception of a few sensitive products11 listed in the Table 1 of the incorporated Protocol . For 
these sensitive products, preferential market access is granted to Egypt in the form of TRQs and/or 
seasonal treatment except for processed sardines a nd tuna . (See Section on TRQs  3.1.4 ). Processed 
 
8 Incorporated Annex I lists agricultural and processed agricultural products falling within HS Chapters 
25-97. 
9 Article 14 contained initially three paragraphs referring to Protocols 1, 2, and 3, which was amended in 
2010 in the form of an Exchange of Letters . According to which , Article 14 has only two paragraphs, Protocol  3 
is deleted; and Protocols 1 and 2 were re placed with new arrangements applicable to imports of agricultural, 
processed agricultural, and fish and fishery products originating in the [the UK ] and Egypt, respectively.  
10 Pursuant to the Annex I paragraph 11 of the Agreement, the Joint Declaration o n Article 14  is not 
incorporated to the Agreement  as it is no more relevant.  
11 The products include some tomatoes, garlic, cucumbers, courgettes, globe artichokes, grapes, 
strawberries, rice, some sardines and tuna, sugar and sugar confectionery, sweetened  cocoa powder, 
chocolate, and some food preparation products.   WT/REG426/1  
 
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  sardines and tuna are excluded from tariff liberalization under the Agreement. Thus, the tariff 
liberalization commitments under the Agreement are the same as under the EU -Egypt Agreements.  
3.14.   The modification to Protocol 1 is mainly aimed at changes  to TRQs granted under the EU -Egypt 
Association Agreement12 and making it possib le for the UK to replicate, in whole or in part, the entry 
price system that the EU applies13 to certain fruits and vegetable products under the EU -Egypt 
Association Agreement. If UK legislation , adopted on or after the entry into force of the Agreement , 
to apply the entry price system and the products in question are subject to mixed or compound 
duties ( ad valorem  and specific rates), the  elimination of the tariffs applies only to 
the ad valorem  part of the duty.  
3.15.   Table 3.1 shows  the UK's tariff elimination commitments with respect to Egypt under the 
Agreement. A comparison is made between the tariffs resulting from the implementation of the 
Agreement and the corresponding MFN tariffs that are applicable to these products .14 In 2021, 47% 
of the UK's tariff (4,462 lines) was duty free on an MFN basis which corresponds to 30.7% of its 
imports from Egypt during 2018 -2020. Under the Agreement, an additional 4,942 lines ( 52.1% of 
the tariff) are duty -free. As a result, 99.1% of the UK's tar iff is duty -free for imports from Egypt, 
corresponding to 94.4% of its imports from Egypt. 90 tariff lines remain dutiable, representing 0.9% 
of the UK's tariff and corresponding to 5.6% of imports from Egypt.15 
Table 3.1: United Kingdom: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out period  Tariff lines in UK's tariff schedule  UK's imports from Egypt (2018 -20)a 
Number  % Value (USD million)b % 
2021 (MFN)  4,462  47.0 324.2  30.7 
2021 4,942  52.1 671.4  63.7 
Remain dutiable  90 0.9 59.2 5.6 
Total  9,494  100.0  1054.8  100.0  
a Import coverage is for HS chapters 1 -97. Totals exclude values that are suppressed at the product 
line level due to being potentially disclosive.  
b Import values were reported in GBP and converted into USD using the exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.779999576697153 (2020).  
Note:  Certain products in the UK schedule are classified beyond the HS 8 -digit level. In cases where the 
8-digit contains both dutiable and duty -free sub -lines the entire 8 -digit line is recorded as dutiable.  
 Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
3.16.   Table 3.2 presents the UK's tariff elimination by HS sections with respect to Egypt. The 
90 tariff lines that remain subject to duties are in HS Sections II (vegetable  products), IV (prepared 
food and beverages), and VI (chemical). The final average tariffs for those HS sections vary between 
6% and 13.1% on the lines subject to duties.  
 
12 It replaces the Table 2 of the incorporated Protocol 1.  
13 In accordance with Article 181 of Council Regulation (EU) No 1308/2013 (and any successor 
legislation which is applicable upon the entry into force of this Agreement) . 
14 The UK's applied MFN tariff in 2021 consisted of 9,494 lines at the eight -digit level (HS 2017). 90.7% 
of the tariff rates were ad valorem  and 881 lines had non -ad valorem  tariffs  of which 647 lines with specific 
duties, 230 with compound duties, and 4 with mixed duties . 
15 In comparison around 1.07% of the EU tariff remains dutiable for imports from Egypt in 2021 based 
on the data provided by EU to the WTO, IDB notification , the difference is due to the larger share of  MFN duty 
free lines in the UK tariff . WT/REG426/1  
 
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  Table 3.2: The United Kingdom: Tariff  elimination under the Agreement, by HS Section  
HS 
Section  MFN 2021  Duty Free Lines  
under  
the Agreement 
(2021)  Remain 
Dutiable  Avg. 
Dutiable 
Tariff  (%) Avg. Tariff 
(%) No. of 
lines  Duty free 
lines  
I 8.9 956 109 847   
II 4.4 554 213 304 37 6.7 
III 4.8 129 30 99   
IV 12.9 869 119 698 52 13.1 
V 0.4 231 202 29   
VI 2.7 1,226  550 675 1 6.0 
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1,149  243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1,338  981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7 15   
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total  3.8 9,494  4,462  4,942  90 11.2 
Note:  Tariff lines subject to in -quota rates are excluded in the average dutiable tariff computation. For the 
calculation of averages, specific rates are excluded, and the ad valorem  part of alternate rates are 
included.  
 For the tariff lines subject to seasonal  duties16, average rate for the entire year is used for the 
calculation. And the products classified beyond HS 8 -digits level are counted one and their tariff 
rates are averaged to the 8 -digits level . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estim ates based on data provided by UK.  
3.17.   Chart 3.1 presents the average remaining rates of duty by HS Chapter for the UK's imports 
from Egypt. Under the Agreement, almost all of the UK's tariffs for industrial products are fully 
liberalized except for a chemical  product in HS Chapter 3517 which is excluded from the Agreement 
and for which the MFN rate in 2021 is 6%. With respect to agricultural products, the tariff lines 
remaining dutiable under HS chapters 7, 8, 17, 18, 19, and 21 are partially liberalized under  the 
Agreement while the tariff lines  remaining dutiable  under HS Chapters 10 and 16 are excluded from 
tariff liberalization with the result that  MFN rates appl y to imports from Egypt. The a verage tariff 
rate for the lines remaining subject to duties is highest in HS Chapter 16 (preparations of meat, of 
fish or of crustaceans, molluscs or other aquatic invertebrates) at 19%, covering 14 lines.  
 
16 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 0303.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59.50, 0304.99.23, 0702.00.00, 0708.10.00, 0805.10.22, 0805.10.24, 0805.10.28, 0808.10.80, 
0808.30.90, 0809.29.00 and 0809.40.05 are subject to MFN seasonal duties ; and tariff lines 0702.00.00, 
0703.20.00, 0709.91.00, 0709.93.10, and 0806.10.10.90 are subject to seasonal duties under the Agreement . 
17 3505.10.50 (Starches, etherified or esterified (excl. dex trins) ). WT/REG426/1  
 
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  Chart 3.1: The United Kingdom: Average of dutiable rates, by HS Ch apter  
 
Note:  Tariff lines subject to in -quota rates are excluded in the average dutiable tariff computation. For the 
calculation of averages, specific rates are excluded, and the ad valorem  part of alternate rates are 
included.  
 For the tariff lines subje ct to seasonal duties, average rate for the entire year is used for the 
calculation. And the products classified beyond HS 8 -digits level are counted one and their tariff 
rates are averaged to the 8 -digits level . 
 Based on the HS 2017 nomenclature.  
Source :  WTO estimates based on data provided by UK.  
3.1.3.2   Egypt  
3.18.   The elimination of duties for industrial products  took place in accordance with incorporated 
Annexes II -V, which provide for the progressive elimination of duties over 3, 9, 12 and 15  years, 
respectively.  Customs duties on imports of industrial products not included  in Annexes II -V are to 
be abolished in accordance with a decision by the Association Committee (incorporated Article  9).18  
3.19.   Regarding agricultural, processed agricultural, and fish and fishery products, Egypt's market 
access commitments for imports from the UK are governed by incorporated Protocol  2 as modified 
by Annex I of the Agreement. Duty-free market access for imports from the UK is provided for all 
except sensitive products listed in Table 1 of the incorporated Protocol, for which market access is 
granted in the form of TRQs as modified by Annex 1 of the Agreement. ( See Section on TRQs 3.1.4 ). 
The modification to incorporated Protocol 2 is mainly aimed a t changing  TRQs, particularly to resize 
the quota volumes to reflect that after leaving the EU, the UK is a smaller import and export market.   
3.20.   Table 3. 3 shows Egypt 's tariff elimination commitments with respect to the UK under the 
Agreement. A comparison i s made between the tariffs resulting from the implementation of the 
Agreement and the corresponding MFN tariffs that are applicable to these products .19 In 2021, 
12.3% of Egypt 's tariff ( 715 lines) was duty free on an MFN basis which corresponds to 1.3% of its 
imports from the UK during 2018 -2020. Under the Agreement, an additional 4,9 51 lines ( 84.9% of 
tariff) are duty -free. As a result, 9 7.2% of Egypt's  tariff is duty -free for imports from the UK , 
corresponding to 96.6% of its imports from the UK . 163 tariff lines remain dutiable, representing 
2.8% of Egypt 's tariff and corresponding to 3.4% of imports from the UK .20 
 
18 According to the Parties, there has been no decision taken by the Association Committee in this 
respect.  
19 Egypt 's applied MFN tariff in 2021 consisted of 5,829 lines at the eight -digit level (HS 2017). 99.8% 
of the tariff rates were ad valorem  and 12 lines had non -ad valorem  tariffs  which were all with specific duties . 
20 Based on 2019 data notified to the WTO -IDB (latest available data on preferential rates), ar ound 
2.6% of Egypt's tariff remained dutiable for imports from the EU, the difference is  mainly  because of 
differences in nomenclature (total number of tariff lines in Egypt's tariff schedule was 8,173 in 2019 while it 
was 5,829 in 2021).  
02468101214161820
07 08 10 16 17 18 19 21 35Average rate of duty (%)
HS Chapter
MFN PreferentialWT/REG426/1  
 
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  Table 3.3 Egypt : Tariff elimination commitments under the Agreement and corresponding 
average trade  
Duty  phase -out 
period  Tariff lines in Egypt's tariff schedule  Egypt's imports from UK (2018 -20) 
Number  % Value (USD million)  % 
2021 (MFN)  715 12.3 14.1 1.3 
2021 4,951  84.9 1,035.5  95.3 
Remain dutiable  163 2.8 36.6 3.4 
TOTAL  5,829  100.0  1,086.3  100.0  
Note:  Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Egyptian authorities . 
3.21.   Table 3. 4 shows Egypt 's tariff elimination by HS section for the UK . The 163 tariff lines that 
remain subject  to duties are spread across almost all HS Sections.  The final average tariffs by 
HS Section vary between 2% and 876.9 % on the lines subject to duties.   
Table 3.4 Egypt : Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2021  Number of duty -free 
lines under the 
Agreement  
(2021)  Remaining 
dutiable 
lines  Avg. 
Dutiable 
Tariff  (%) Avg. 
Tariff (%)  No. of 
lines  Duty free 
lines  
I 9.0 387 128 242 17 24.9 
II 8.6 310 45 265   
III 5.7 62 19 40 3 10.0 
IV 207.8  245 9 174 62 876.9  
V 2.9 150 13 135 2 2.0 
VI 7.9 932 125 800 7 280.8  
VII 7.8 241 29 211 1 2.0 
VIII 18.9 79  65 14 8.4 
IX 12.6 122 20 102   
X 11.0 151 2 141 8 2.3 
XI 19.1 827 44 778 5 5.7 
XII 45.7 49  49   
XIII 18.7 155 1 148 6 5.4 
XIV 11.2 58 7 48 3 4.8 
XV 10.0 603 36 556 11 11.9 
XVI 8.0 881 191 674 16 4.6 
XVII 18.0 187 12 172 3 71.7 
XVIII 9.4 222 29 190 3 6.1 
XIX 17.9 21 5 16   
XX 26.9 140  138 2 15.5 
XXI 25.0 7  7   
Total  19.5 5,829  715 4,951  163 310.9  
Note:  Tariff lines subject to in -quota rates are excluded in the computation; For the calculation of 
averages, specific rates are excluded.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Egyptian authorities.  
3.22.   Chart 3.2 shows the average rates for lines remaining dutiable by HS Chapter for Egypt's 
imports from the UK. The comparison is made with MFN duties corresponding to lines with 
preferential duty rates under the Agreeme nt. For HS Chapters 1 -24 (agricultural products) , Egypt 
maintains duties for imports from the UK for products in HS Chapters 2, 4,  15-22, and 24. For 
Chapters 2, 4, and 17 -20, the average preferential duty is lower than the corresponding MFN 
average, while for the other chapters, products subject to dut ies are excluded from tariff 
liberalization under the Agreement. The average tariff rates are significantly higher in HS  Chapter  21 
and 22, at 3,000% and 1,950%.  
3.23.   For HS Chapters 25 -97 (industri al products) , duties are maintained by Egypt for a number of  
Chapters. The a verage preferential rates for some Chapters21 are lower than the corresponding 
 
21 Chapters 37, 38 , 41, 42, 48, 49, 53, 54, 68, 70 -74, 76, 82 -85, 90, 92, 94  and 96.  WT/REG426/1  
 
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  average MFN rates. The MFN rate remains applicable for tariff lines excluded from tariff liberalizati on; 
thus, the preferential and MFN rates are identical  in all other chapters . 
Chart 3.2: Egypt: Average of dutiable rates, by HS Chapter  
 
Note Tariff lines subject to in -quota rates are excluded from the comp utation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Egyptian authorities.  
3.1.4   Tariff rate quotas  (TRQs)  
3.24.   The TRQs described in this section are those in operation following the entry into force of the 
concessions negotiated in 2010 under  the EU -Egypt Association Agreement, as modified by Annex  I 
of the Agreement. Both Parties apply TRQs on bilateral imports o f certain agricultural products.  
Except otherwise provided, the administration period for the TRQs runs from 1  January to 
31 December each year .22  
3.25.   The UK maintains TRQs on nine categories of agricultural products covering 43 tariff lines (at 
the national tariff line level): some fruits and vegetables, rice, fructose, cacao powder, and chocolate 
and some food and drink preparations (with over 70% sugar content). In -quota duties are zero, 
while the out of quota rates for the majority of the products are excl uded from tariff liberalization 
under the Agreement (MFN rates apply) except for garlic and fructose. Seasonal preferential tariffs 
are applied for garlic, and the ad valorem  part of the mixed duties is eliminated,  while the  specific 
part of the duty for f ructose remains dutiable.  The UK also maintains MFN TRQs for some of these 
products, many in HS Chapter 10.23  
3.26.   Egypt applies TRQs for eight categories of agricultural products for imports from the UK. For 
meat and edible offal, and fresh cheese, the in -quota tariff rates are reduced by 35% and 50%, 
respectively, of the MFN rate for a limited annual quota volume  which remains in place in definitely . 
For sugar confectionery, chocolate and cocoa preparations, pasta, bread and other bakers' wares, 
some preserved vegetables and alcoholic drink preparations, the in -quota rates are reduced by 50% 
or 35% of the MFN rate within unlimited tariff qu ota volumes.  
3.27.   Further details of the TRQs maintained by both Parties, including quota volumes, in and out 
of quota rates under the Agreement and corresponding MFN rates, as well as  those  products subject 
to MFN TRQs, are provided in Annex 2.   
 
22 If the Agreement were to have entered into force part -way through the administration period, the 
volume for the first year after the date of entry into force of the Agreement w ould be cal culated on a pro -rata 
basis.  
23 The Parties confirmed that the TRQs allocated by the UK on a preferential basis  under the Agreement  
do not form part of the overall MFN TRQ quantities.  
04080120160200
02 04 15 16 17 18 19 20 21 22 24Average rate of duty (%)
HS ChapterHS Chapters 1 -24
MFN Preferential3,000
2,000
1,000
100
40
0
 04080120160200
2732373942485254617072748284879296Average rate of duty (%)
HS ChapterHS Chapters 25 -97
MFN Preferential3,000
2,000
1,000
100
40
0WT/REG426/1  
 
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  3.2  Rules of orig in24 
3.28.   Under the EU -Egypt Association Agreement, d isciplines regarding rules of origin were laid  out 
in Article 27 and Protocol 4 . Protocol 4 was amended on 17 February 2006 by the Association Council 
to extend the system of cumulation under the EU-Egypt Ass ociation Agreement to all countries 
participating in the Euro -Mediterranean partnership, based on the Barcelona Declaration.25 
Furthermore,  the Association Council adopted a decision26 that aimed at replacing  Protocol 4 by the 
protocols on rules of origin currently in force among the countries of the pan -Euro-Mediterranean 
area with a single legal act , which came into force on 1 February 2016. Annex II to the Agreement  
replaces the text in Protocol  427 of the EU -Egypt Association Agreement and the EU -Egypt  Joint 
Declarations concerning the Principality of Andorra and the Republic of San Marino.28 The modified 
Protocol follows the same structure as of the EU -Egypt  Association Agreement and replicates its 
provisions with some adjustments , in particular c oncerning the cumulation of origin. In addition, a  
joint declaration on expected preferred outcomes on a trilateral approach to the rules of origin 
between the Parties and the EU completes the set of provisions on rules of origin to be applied in 
the imple mentation of the Agreement.  The Association Council may decide to amend the provisions 
of the Protocol (Article 41). The modified Protocol 4 in Annex II of the Agreement  compris es eight 
Titles  and 41 Articles .  
3.29.   According to Article 2, products are considered as originating if they are : 
3.30.   wholly obtained in a Party within the meaning of Article 529, or  
3.31.   are obtained in a Party incorporating materials which have not been wholly obtained there, 
provided that such materials have undergone sufficient worki ng or processing in the Party concerned 
within the meaning of Article 6 .  
3.32.   Article 6 defines the rules for conferring originating status  for products which are not wholly 
obtained . It refers to the product -specific rules of origin as specified under incorpo rated Annex II30 
to the Protocol  and outlines the conditions that need to be fulfilled for products to be sufficiently 
worked or processed . Origin is conferred according to four main criteria applied either independently 
or in combination with each other . These are:  
a. Change in tariff classification (CTC)  that requires  non-originating materials to have 
undergone a transformation on a required level of HS classification  in order to obtain 
originating status . The CTC constitutes the main criterion for a  product to qualify as 
originating, mainly  at the HS Chapter level with some exceptions at the HS  heading level .31  
 
24 Unless otherwise specified in the text, all articles, titles,  and annexes in this section refer to modified 
Protocol 4 included in Annex II to the Agreement . 
25 OJ L 73/1, 13.3.2006.  
26 OJ L 334/62 22.12.2015.  
27 Which is appendix I to the Regional Conventio n on pan -euro-Mediterranean preferential rules of 
origin.  
28 While Annex 2 of the Agreement replac es the text of Appendix I to the Regional Convention on pan -
euro-Mediterranean preferential rules of origin (modified Protocol 4 of EU -Egypt Association Agreem ent), it 
however incorporates the Annexes I to IV b of the Appendix  which are referred as incorporated Annex  I to IV b 
to the modified Protocol 4 under the Agreement  (Article 40 of the  modified Protocol 4). 
29 Article 5 contains the list of products categor ies to be considered as wholly obtained.  
30 Incorporated Annex II to the Protocol 4 should be read with the 'Introductory Notes' supplemented in 
incorporated Annex I of the Protocol.  
31 In incorporated Annex II to the Protocol 4, several HS Chapters and HS Headings in the first column 
are preceded by an "ex" signifying that the rules defined (in column 3 or 4) apply only to the specific product 
description as in column 2. In the absence of an "ex" the rule applies to the entire Chapter/Heading without 
except ions. WT/REG426/1  
 
- 18 - 
 
  b. Value -added  criteria  requires that a particular proportion of the final value of the product 
be added in the exporting Party. Thus, in the Agreement, the maximum level of 
non-originating content permitted in the production process is set to a percentage of the 
ex-works price of the product s which varies from 15% to 60% .  
c. Specific processing rules  that require specific processing be undertaken at a particular 
stage of the production process  which applies to a limited number of products  under the 
Agreement .  
d. Wholly obtained  criteria that requi res all the materials of the HS Chapter be wholly 
obtained  in a Party. This applies to a limited number of products , mostly agricultural.  
3.33.   Article 6 also provides for a  general de minimis  or tolerance rule . Accordingly, non-originating 
materials may be used in the manufacture of a product provided that: (a) their total value does not 
exceed 10% of the ex -works price of the product; and (b) any of the maximum values of non -
originating materials  in the list in incorporated Annex II  to the Protocol (product -specific rules) are 
not exceeded. The general de minimis  rule, however,  does not apply to products falling under 
HS Chapters 50 to 63 ( textile and apparel products ). In addition, Article 6 has an absorption rule  
which ensures that if a product which has acquired originating status ( through being sufficiently 
worked or processed ) is used in the manufacture of another product , no account shall be taken of 
any non -originating materials which may have been used in it s manufacture. Regardless of whether 
the requirements of Article 6 are satisfied, a number of operations listed in Article 7 are considered 
as insufficient working or processing to confer the status of origin .  
3.34.   Cumulation of inputs is governed by Articles 3 and 4 for the UK and Egypt  respectively. 
Bilateral and diagonal cumulation, under certain conditions, is permitte d. Products can be considered 
as originating in a Party if they are obtained there, incorporating materials originating in the other 
Party, Switzerland (including Liechtenstein), Iceland, Norway, Türkiye , and the EU; or, in the other 
countries32 which are contracting parties to the Regional Convention on Pan -Euro-Mediterranean 
Preferential Rules of Origin , provided that the working or processing carried out in a Party goes 
beyond the operation referred to in Article 7 . If working or processing ca rried out in a Party does 
not go beyond the minimum operations referred to in Article 7, the product obtained shall be 
considered as originating in that Party only if the value added there is greater than the value of the 
materials used that originat ed in any one of the above -mentioned countries. If this is not so, the 
product obtained shall be considered as originating in the country which accounts for the highest 
value of originating materials used in the manufacture in the Party concerned. Working or pro cessing 
carried out in Iceland, Norway or the EU shall be considered as having been carried out in the UK 
when the products obtained undergo subsequent working or processing in the UK that goes beyond 
operations referred to in Article 7, subject to meeting  all applicable requirements.  
3.35.   The cumulation provided for in Articles 3 and 4 in respect to the EU may be applied provided 
that: (i) the UK, Egypt and the EU have arrangements on administrative cooperation which ensure 
the correct implementation of cumulat ion rules; (ii) materials and products have acquired originating 
status by the application of rules of origin identical to those in Protocol 4; and (iii) notices indicating 
the fulfilment of the necessary requirements to apply cumulation have been publishe d by the Parties.  
With regard to the other countries cumulation may be applied if a regional trade agreement 
consistent with Article  XXIV of the GATT 1994 is applicable between the countries involved in the 
acquisition of originating status and the country  of destination. This is also subject to the afore -
mentioned conditions under  (ii) and (iii).33 The Parties shall provide each other, with details of the 
arrangements, including their dates of entry into force, and their corresponding rules of origin, whic h 
are applied with the other above -mentioned countries.  
3.36.   Articles 8 through  14 contain disciplines on the unit of qualification; accessories, spare parts 
and tools; sets; neutral elements; principle of territoriality; direct transport, and exhibitions . 
Preferential treatment applies only to products transported directly between the Party or through 
 
32 Algeria, Israel, Jordan, Lebanon, Morocco, The Palestinian Authority, Syria, Tunisia, Albania, Bosnia 
and Herzegovina, North Macedonia, Montenegro, Serbia, Kosovo, the Faroe Islands (represented by Denmark), 
Moldova, Georgia,  and Ukraine (Annex C t o the Protocol 4 as in the Annex I of the Agreement) . 
33 The UK authorities confirm that cumulation is applicable provided the conditions in Article 3 and 4 of 
the Protocol are fulfilled and notices indicating the fulfilment of the necessary requirements to  apply cumulation 
have been published on their official websites.  WT/REG426/1  
 
- 19 - 
 
  the territories of the other countries with which cumulation is applicable ; transit through other 
countries for single consignments is permitted  provided that the goods  remain under the surveillance 
of the customs authorities in the country of transit or warehousing and do not undergo operations 
other than unloading, reloading or any operation designed to preserve them in good condition. In 
addition, o riginating  products may be transported by pipeline across territory other than that of the 
UK or Egypt  (Article 13) . Drawback or exemption from customs duties is not permitted for n on-
originating materials  used in the manufactur e of products . The prohibition shall n ot apply if the 
products are considered as originating in the UK or Egypt  without application of cumulation with 
materials originating in Switzerland (including Liechtenstein), Türkiye  or one of the countries 
referred to in Articles 3(2) and 4(2) .34 
3.37.   The provisions on proof of origin are in Title V (Articles 16 through 31) . They include general 
requirements for proof of origin ; procedure s for issu ing a movement certificate EUR.1 or EUR -MED35; 
accounting segregation; and invoice declaration s. Approved e xporter s who make frequent shipments  
of products in accordance with the provisions of the Agreement  may be authorized to make out 
origin declarations or origin declaration EUR -MED irrespective of the value of the products concerned 
subject to offering to t he satisfaction of the customs authorities all guarantees necessary to verify 
the originating status of the products as well as fulfilment of the other requirements of the Protocol. 
(Article 23). Verification of proof of origin shall be random or whenever the customs authorities in 
the importing country have reasonable doubts as to the authenticity of the documents. The 
verification of origin shall be carried out by the customs authorities of the exporting Party during 
which time if the customs authorities of the importing country suspend preferences, they shall offer 
the release of the products to the importer subject to any precautionary measures. If no response 
is provided on the validity of origin within 10 months of the date of the verification request or if 
insufficient information is provided, entitlement to preferences shall be denied (Article 33). Disputes 
shall be submitted to the Association Council (Article 34) and penalties are provided for by Article  35.  
3.38.   Two Joint Declarations complement Annex II to the Agreement  (Protocol 4)  confirm ing that 
industrial products falling under HS Chapters 25 -97 originating in the Principality of Andorra and all 
the products originating in the Republic of San Marino, meeting the conditions of Articles  3(7)(b)(ii) 
and 4(5)(b)(ii) of the Protocol 4, as modified, shall be accepted by the Parties as originating in the 
EU within the meaning of the Agreement.  
3.39.   An additional J oint Declaration concerning a trilateral approach to the rules of origin  in relation 
to the Protocol 4  states that, in advance of trade negotiations between the EU and the UK, the Parties 
recognise that a trilateral approach to rules of origin, involving the EU, is the preferred outcome in 
trading arrangements between the UK , Egypt  and the EU . This approach would replicate coverage 
of existing trade flows and allow for continued recognition of originating content from either Party 
and from the EU in exports to each other, as per the intention s of the EU-Egypt  Association 
Agreement.  In this regard, the Parties  understand that any bilateral arrangement between them 
represents a first step towards this outcome.  In the event that an agreement is reached between 
the UK and the EU  on rules of origin appropriate for a trilateral approach , the Parties approve taking 
the necessary steps, as a matter of urgency, to update Protocol No 4 to reflect a trilateral approach 
to rules of origin involving the EU. While updating the Protocol, the necessary steps will be taken in 
accordance with the proce dures of the Association Council in Protocol  4.  
3.3  Export duties and charges, and quantitative restrictions  
3.40.   Incorporated Article 17.3 prohibits the application of customs duties, quantitative restrictions, 
or charges having equivalent effect, to exports betw een the Parties. No new customs duties on 
exports or charges having equivalent effect may be introduced, nor may those already applied be 
increased in trade between the Parties (incorporated Article 18.2).  
 
34 Algeria, Israel, Jordan, Lebanon, Morocco, The Palestinian Authority, Syria, Tunisia, Albania, Bosnia 
and Herzegovina, North Macedonia, Montenegro, Serbia, Kosovo, the Faroe Islands (repre sented by Denmark), 
Moldova, Georgia, and Ukraine (Annex C to the Protocol 4 as in the Annex I of the Agreement) . 
35 Including  its retrospective issuance and duplicate copy or re -issuance  of the certificate ). WT/REG426/1  
 
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  3.4  Regulatory provisions of the agreement  
3.4.1   Standards  
3.41.   The Agreement does not contain any specific provision on standards. However, best 
endeavour commitments on standards, conformity assessment and mutual recognition are made 
under Title V (Economic Cooperation) of the EU -Egypt Association Agreement. The Part ies aim to 
reduce differences in standardization and conformity assessment.  Cooperation shall focus in 
particular  on, (a)  rules in the field of standardization, metrology, quality standards, and recognition 
of conformity, in particular as regards sanitary and phytosanitary standards for agricultural products 
and foodstuffs; (b) upgrading the level of Egyptian conformity assessment bodies, with a view to 
the establishment of mutual recognition agreements in the area of conformity assessment  and (c)  
developin g structures for the protection of intellectual, industrial and commercial property rights, 
for standardi sation and for setting quality standards (incorporated Article 47).  The Parties further 
agree to cooperate on standardisation, conformity testing and c ertification in the information 
technology and communication sector (incorporated Article 52).   
3.4.1.1   Sanitary and phytosanitary measures  
3.42.   There  are no specific provision s on sanitary and phytosanitary measures in the incorporated 
Agreement. The Parties however agreed to prohibit or restrict trade in goods under the Agreement 
for various public policy reasons, including the protection of health and life of humans, animals o r 
plants as stipulated in incorporated Article 26.  In 2009 t he Parties signed a Common Declaration36 
on Sanitary and Phytosanitary or Technical Barriers to Trade Issues through which they agree to 
resolve any problems relating to such issues which hinder t he implementation of the Agreement by 
means of existing administrative arrangements.  The results shall then be reported to the 
Subcommittee for Agriculture and Fisheries, as well as to the Subcommittee for Industry, 
Trade, Services and Investment and to th e Association Committee.  The Parties commit to examine 
and resolve such cases with the shortest possible delay.  
3.43.   The Parties also agree under incorporated Article 50 (c) to promote the cooperation in 
veterinary and phytosanitary matters and in growing techn iques, with the objective of facilitating 
trade between the Parties. In this regard, the Parties shall exchange information.  
3.4.1.2   Technical barriers to trade  
3.44.   There are no specific provision s on technical barriers to trade (TBT) in the incorporated 
Agreement.  However, the Parties agree to cooperate on standardisation and conformity assessment 
in incorporated Articles 47 and 52. As for SPS measure , under a common declaration which entered 
into force in 2010  the Parties agreed to resolve any problems r elated to TBT hindering the 
implementation of the Agreement by means of existing administrative arrangements.  
3.4.2   Safeguard mechanisms  
3.45.   The Agreement incorporates the relevant provisions of the EU -Egypt Association Agreement 
on safeguard measures.  
3.4.2.1   Global safe guards  
3.46.    The Parties reaffirm their rights and obligations under Article XIX of GATT 1994 and the 
WTO Agreement on Safeguards (incorporated Article 24). Before applying a safeguard measure, the 
Party intending to apply the measure shall supply information r equired for an examination to the 
Association Committee, which then examine s the situation with a view to seeking a solution 
acceptable to both Parties. If a solution is not found within 30 days from the initiation of 
consultations, the Party concerned may  impose safeguard measures following GATT  Article  XIX and 
the WTO Agreement on Safeguards. While applying such measures, the Party shall give priority to 
those measures that cause the least disturbance to the achievement of the objectives of the 
 
36 The declaration is a part of the Exchange of L etters between the Parties on reciprocal liberalization on 
agricultural, processed agricultural and fish and fishery products which entered into force on 1  June 2010 and 
became the integral part of the EU -Egypt Association Agreement.  WT/REG426/1  
 
- 21 - 
 
  Agreement.  The Party that imposes safeguard measures shall immediately notify the Association 
Committee particularly with a view to their abolition as soon as circumstances permit.  
3.4.2.2   Bilateral safeguards  
3.47.   The Agreement does not contain specific provisions related to bi lateral safeguards .  
3.4.2.3   Specific safeguards for agriculture  
3.48.   The Agreement does not contain a specific safeguard mechanism for agricultural products . 
However , a reference to the WTO Agreement on Agriculture and the relevant provisions of the 
WTO Agreement on Subsidies and Countervailing Measures is made applicable to agricultural 
products (See section 3.4.4 on subsidies and State -aid).  
3.4.2.4   Other Safeguard measures  
3.49.   Where compliance with the provisions of incorporated Article 17.3 ( prohibition on export 
restrictions)  leads to: i) re -export towards third countries against which the exporting Party 
maintains quantitative export restrictions or export duties for that pr oduct or; ii) serious shortage, 
or threat thereof, of that product, and these situations give rise, or are likely to give rise, to major 
difficulties for the exporting Party, appropriate measures to end such difficulties can be taken, 
following the conditi ons laid down in incorporated Article 25.2. The measures shall be non -
discriminatory and eliminated when  the conditions no longer justify their maintenance.  
3.50.   If the Parties face, or risk facing, serious difficulties concerning the balance of payments, they 
may take restrictive measures with regard to current payments in accordance with the conditions 
laid down within the framework of the GATT and the relevant articles of the IMF (incorporated 
Article  33). Such measures are to be notified immediately to the o ther Party and a timetable for 
their removal is to be provided as soon as possible.  
3.51.   Egypt may take exceptional measures to increase or re -introduce customs duties on imports 
of industrial products in the case of new and infant industries or in sectors unde rgoing restructuring 
or experiencing serious difficulties, particularly where those difficulties entail severe social problems  
(incorporated Article 11) . However, the duty applied in such cases cannot exceed 25% ad valorem  
and must retain a preferential ma rgin for products originating in the UK .37 Such measures may only 
be applied for a maximum period of five years ; the Association Committee may exceptionally extend 
the measures for a maximum period of four years beyond the 12-year transition period from the 
date of entry into force of the EU -Egypt Association Agreement . Measures may not be introduced for 
a given product if more than three years have elapsed since the abolition of duties on that product. 
Egypt must inform the Association Committee of the measures it intends to adopt, agree to hold 
consultations at the request of the UK, and provide a schedule for the abolition of the duties it 
intends to apply.38  
3.4.3   Anti-dumping and countervailing measures  
3.52.   The Agreement incorporates the relevant provisio ns of the EU -Egypt Association Agreement 
governing anti -dumping measures. The Parties may apply anti -dumping measures in conformity with 
the WTO  Agreement on the Implementation of Article VI of the GATT 1994 and internal legislation 
(incorporated Article 2 2) and the WTO Agreement on Subsidies and Countervailing Measures 
(WTO  SCM Agreement)  (incorporated Article 23).  
 
37 The total value of imports subject to these measures may not exceed 20% of total imports of 
industrial products from the UK during the last year for which statistics are available  
38 Under a  declaration by the EU [the UK] on Article 11 when consultations are requested under  
Article  11, [the UK] will be ready to hold consultations within 30 days of the exceptional measures being 
notified to the Association Committee by Egypt.  The purpose of such consultations is to ensure that the 
measures are in accordance with the provisions  of Article 11, and [the UK] will not oppose the adoption of the 
measures if these conditions are met.  WT/REG426/1  
 
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  3.4.4   Subsidies and state -aid 
3.53.   Under the incorporated Article 34 (1)(iii), the Parties agree  that any public aid that distorts or 
threatens to distort  competition by favouring certain undertakings,  or the production of certain goods 
is considered incompatible with the proper functioning of the Agreement. The Association Council 
shall within 5 years of entry into force of the incorporate Agreements adopt  by decision the necessary 
rules for implementation of paragraph 1(iii) in the incorporated Article 34. Until these rules are 
adopted the parties shall apply the WTO SCM Agreement (incorporated Article 23). Each Party shall 
ensure transparency in the area of public aid,  inter alia , by reporting annually to the other Party on 
the total amount and distribution of aid given and by providing, upon request, information on aid 
schemes or particular individual cases of public aid. The provision does not apply to  agricultural 
products referred to in incorporated title II, chapter 2; instead, the WTO Agreement on Agriculture 
and the relevant provisions of WTO SCM Agreement  shall apply.  
3.5  Customs -related procedures  
3.54.   Annex II to the Agreement, which replaces the text of Protocol 4 ( rules of origin) of the 
incorporated EU -Egypt Association Agreement, constitutes most of the provisions on customs 
procedures. Additionally, The Parties agree to develop customs cooperation , in particular  to simplif y 
controls and procedures con cerning customs clearance of goods and the use of a single 
administrative document (SAD) and to create a link between the ir transit system s.39 While doing so, 
the respective customs authorities of the Parties shall provide mutual assistance in accordance with 
the terms of incorporated Protocol 5  (incorporated Article 55) .  
3.55.   As an exception, assistance may be refused or may be subject to the satis faction of certain 
conditions or requirements, in cases where a Party is of the opinion that assistance under this 
Protocol would: (a) be likely to  prejudice the sovereignty of the Party which has been requested to 
provide assistance under this Protocol; o r (b) be likely to prejudice public policy, security or other 
essential interests, in particular in the cases referred to in Article 10(2)  of incorporated Protocol  5; 
or (c) violate an industrial, commercial or professional secret  (Article 9 of incorporate d Protocol 5) . 
3.6  Other regulations  
3.56.   There are no other regulations in the Agreement . 
3.7  Sector specific provisions  
3.57.   Other than the provisions relating to tariff liberalization of agricultural and industrial products, 
the Agreement has no sector -specific provision s.  
4  GENERAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  There  is no specific transparency section in the Agreement. Transparency disciplines are 
however included in various parts of the Agreement, notably in the incorporated provisions on 
cooperation, requiring information and/or notifications to be provided by the Parties. For example, 
the incorporated Article 34.3 stipulates that each Party shall ensure transpare ncy in the area of 
public aid,  inter alia , by reporting annually to the other Party on the total amount and the distribution 
of the aid given and by providing, upon request, information on aid schemes or particular individual 
cases of public aid .  
4.2  Current payments and capital movements  
4.2.  Chapter I of the incorporated Title IV ( capital movements and other economic matters ) of the 
EU-Egypt Association Agreement governs provisions on payments and capital movements.  
 
39 According to the Egypt ian authorities , a new Customs Law of Egypt has been in place since 2020, and 
a single administrative document (SAD) was introduced in 2017. . WT/REG426/1  
 
- 23 - 
 
  4.3.  The Parties undertake to authorise, in fully c onvertible currency, any payments to the current 
account  (incorporated Article 31). They also agree to ensure40 the free circulation of capital for direct 
investments in companies formed in accordance with the laws of the host country, and the liquidation 
or repatriation of these investments and of any profit stemming therefrom. They further agree to 
hold consultat ions with a view to facilitating the movement of capital between them and to achieve 
its complete liberalization as soon as conditions are met (incorporated Article 3 2). In the situation 
where either of the Parties encounters serious balance of payment s (BOP) difficulties or threat 
thereof, the Party concerned may impose restrictions on a current transaction  with the conditions 
laid down within the framework of the GATT ; and Articles  VIII and XIV of the Statutes of the IMF. 
The Party imposing the measures  shall inform the other Party immediately and provide as soon as 
possible a timetable for the ir elimination (incorporated Article 33).  
4.3  Exceptions   
4.3.1   General and Security exceptions  
4.4.  Incorporated Article s 26 and 86  follow Articles XX and XXI of the GATT 1994 on general and 
security exceptions, respectively. Such prohibitions or restrictions shall not, however, constitute a 
means of arbitrary discrimination or a disguised restriction on trade between the Parties.  
4.3.2   Taxation  
4.5.  With regard to  direct taxation , incorporated Article 8 5 states that nothing in the Agreement 
shall have the effect of : extending the fiscal advantages granted by either Party in any international 
agreement or arrangement by which it is bound; preventing the adoption or application by either 
Party of any measure aimed at preventing fraud or the evasion of taxes; or opposing the right of 
either Party to apply the relevant provisions of its tax legislation to taxpayers who are not in an 
identical situation as regards their place of residence .  
4.6.  The Parties also agree in incorporated title V (economic cooperation) to cooperate, in the 
context of investment  and promotion of investment , to establish an agreement preventing double 
taxation between the Parties (incorporated Articl e 46).  
4.4  Accession and withdrawal  
4.7.  The Agreement does not contain any accession provisions.  Pursuant to incorporated Article  89, 
the Agreement is concluded for an unlimited period. Each Party may denounce the Agreement by 
notifying the other Party and it shall cease to apply six months after the date of such notification.  
4.5  Institutional framework  
4.8.  The Agreement incorporates Title VIII ( institutional, general, and final provisions) of the EU -
Egypt  Association Agreement, with  a few minor editorial modifications .41 In addition, u nder Article 8 
of the Agreement, the Parties further clarify certain aspects  of the institutional framework, in 
particular the operation of the Association Council and the Association Committee.  
4.9.  Incorporated A rticle 7 4 establishes an Association Council at ministerial level which shall meet 
once a year and when circumstances require. It shall examine any major issues arising within the 
framework of th e Agreement , including any other bilateral or international i ssues of mutual 
interest .42 The decisions taken by the Council shall be binding on the Parties . The Parties also 
establish an Association Committee under incorporated Article 77. The Association Committee 
oversees the implementation of the Agreement, including the Council 's decisions and 
recommendations. The Association Committee reports to the Association Council and operates  at a 
government official level. In addition, the Association Committee may take decisions on behalf of 
 
40 From the date of entry into force of EU -Egypt  Association Agreement.  
41 Modifications to the incorporated Title VIII contain in Annex I to the Agreement . 
42 Pursuant to incorporated Article 86, the Association Council may also settle t he dispute by means of a 
decision related to the application or interpretation of the Agreement.  WT/REG426/1  
 
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  the Associati on Council  and may also decide to set up any working group or body necessary for the 
implementation of the Agreement (incorporated Article 79).  
4.10.   Any decisions adopted by the Association Council or the Association Committee before the 
EU-Egypt Agreements ce ased to apply to the UK shall, to the extent those decisions relate to the 
Parties to th e Agreement, be deemed to have been adopted, mutatis mutandis , by the Association 
Council or the Association Committee established under incorporated Articles 74 and 77 . Nothing 
prevents , however , the Association Council or the Association Committee from taking decisions 
which modify, are different to, revoke or supersede the decisions taken within the context of 
EU-Egypt  Association Agreement (Article 8) . 
4.6  Dispute settlement  
4.11.   Incorporated Article 82 of the EU -Egypt Association Agreement governs the provisions on 
dispute settlement .43 The Parties may refer to the Association Council any dispute relating to the 
application or  interpretation of the Agreement which may settle the dispute by means of a decision. 
Each Party shall be bound to  implement  the decision. However, if the Association Council is unable 
to settle the dispute, either Party may notify the other of the appoint ment of an arbitrator; the other 
Party must then appoint a second arbitrator within two months . The association Council appoints a 
third arbitrator . The arbitrators' decisions shall be taken by majority vote. Each Party to the dispute 
must take the steps r equired to implement the arbitrators' decision.  
4.7  Relationship with other agreements concluded by the parties  
4.12.   Under  incorporated Article 21, the Parties agree that the Agreement shall not preclude the 
maintenance or establishment of customs unions, free tra de areas or arrangements for frontier trade 
insofar  as they do not have the effect of altering the trade arrangements provided for in the 
Agreement. Consultations between the Parties shall take place through the Association Committee 
concerning agreements establishing customs unions or free trade areas and, where appropriate, on 
other major issues related to their respective trade policies with third parties.   
4.13.   In addition to the EU -Egypt trade Agreements, most of the provisions of which are 
incorporated into the Agreement, Table 4.1 below shows the Parties' participation in RTAs, notified 
and non -notified, other than the Agreement.  
Table 4.1 United Kingdom and Egypt: participation in other RTAs (noti fied and non -
notified in force), as of 1 September 2022   
RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V   
United Kingdom – Mexico  01-Jun-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Serbia  20-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art. XXIV  
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Cameroon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art. XXIV  
GATS Art. V  
 
43 On 11 November 2010, the EU and Egypt signed a Protocol on Dispute Settlement that would apply to 
trade disputes under the UK -Egypt Association Agreement , but the Protocol is not yet into force. The dispute 
settlement mechanism under the Protocol builds on WTO procedures and foresees rules on consultations, the 
possibility of mediation panel procedures and compliance procedures. It also includes the rules of p rocedure 
and a code of conduct. The text of the Protocol can be found at:  
http://eur -lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0424:FIN:EN: PDF  WT/REG426/1  
 
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  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
United Kingdom - CARIFORUM States  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Central America  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Colombia, Ecuador 
and Peru  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte d'Ivoire  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Faroe Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - North Macedonia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Norway and Iceland  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Pacific States  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific States - 
Accession of Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific States - 
Accession of Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Republic of Korea  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic of Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - SACU and 
Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  
United Kingdom – Singapore  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Switzerland - 
Liechtenstein  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Tunisia  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Türkiye  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
EGYPT  
Southern Common Market 
(MERCOSUR) - Egypt  01-Sep-17 Goods  2018 Enabling Clause  
EFTA - Egypt  01-Aug-07 Goods  2007 GATT Art. XXIV  
Agadir Agreement  27-Mar-07 Goods  2016 Enabling Clause  
Egypt - Türkiye  01-Mar-07 Goods  2007 Enabling Clause  
EU - Egypt  01-Jun-04 Goods  2004 GATT Art. XXIV  
Pan-Arab Free Trade Area (PAFTA)  01-Jan-98 Goods  2006 GATT Art. XXIV  
• PAFTA - Accession of Algeria  01-Jan-09 Goods  Not notified  
• PAFTA - Accession of Palestine  01-Jan-98 Goods  Not notified  
Common Market for Eastern and 
Southern Africa (COMESA)  08-Dec-94 Goods  1995 Enabling Clause  
• COMESA - Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
• COMESA – Accession of Seychelles  11-May-09 Goods  2022 Enabling Clause  
• COMESA - Accession of Somalia  19-Jul-18 Goods  Not notified  
• COMESA - Accession of Tunisia  18-Jul-18 Goods  Not notified  WT/REG426/1  
 
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  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
• COMESA - Accession of Djibouti  Not provided  Goods  Not notified  
• COMESA - Accession of Madagascar  Not provided  Goods  Not notified  
• COMESA - Accession of South Sudan  Not provided  Goods  Not notified  
• COMESA - Accession of Libya  03-Jan-05 Goods  Not notified  
Global System of Trade Preferences 
among Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Protocol on Trade Negotiations (PTN)  11-Feb-73 Goods  1971 Enabling Clause  
African Continental Free Trade Area 
(AfCFTA)  30-May-19 Goods  Not notified  
Developing -8 PTA  01-Sep-17 Goods  Not notified  
a Dates of the first entry into force/provisional application for at least one of the Parties. Where dates 
of provisional application have been provided by the Parties, further notifications to confirm the 
dates of entry into force are awaited.  
b Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 ( 1999).  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
 
4.8  Government pr ocurement  
4.14.   The Parties do not take any specific commitments on government procurement  under the 
Agreement . However, in incorporated Article 38, they aim for  progressive  liberali zation of public 
procurement. The Association Council is mandated to hold consultations on implementing this 
objective.   
4.15.   The United Kingdom has been (as a  Member State of the EU) a party to the WTO Agreement 
on Government Procurement (GPA) 1994 since 1 January 1996 and is a party to the GPA 2012 since 
1 January 2021. Egypt is neither a party to  the WTO's  GPA 1994 nor GPA 2012.   
4.9  Intellectual property rights  
4.16.   The Parties agree in incorporated Article 37 to grant and ensure adequate and effective 
protection of intellectual property rights (IPRs) in accordance with prevailing internat ional 
standards .44 Annex VI lists a number of multilateral conventions to which Egypt commits to accede45. 
The Association Council may decide whether Egypt must accede to other multilateral conventions . 
In addition, Annex VI also lists multilateral conventions to which the Parties reaffirm their 
obligations.46 The implementation of IPR commitments  is to be reviewed regularly by the Parties. 
Consultations are to be undertaken in the event of any problems i n IPRs which affect trading 
conditions  with a view to reaching a mutually satisfactory solution . A financial cooperation package 
shall be made available to Egypt , in accordance with appropriate  procedures and the financial 
 
44 Under a  Joint Declaration on incorporated Article 37 and Annex VI intellectual property for the 
purpose of the Agreement comprises copyright, including copyright in computer programmes, and 
neighbouring rights, patents, industrial designs, geographical indication s, including appellations of origin, 
trademarks and service marks, topographies of integrated circuits, as well as the protection against unfair 
competition as referred to in Article  10bis of the Paris Convention for the Protection of Industrial Property 
(Stockholm Act, 1967) and protection of undisclosed information on know -how. 
45 The Convention for the Protection of Performers, Producers of Phonograms and Broadcasting 
Operations;  Budapest Treaty on International Recognition of the Deposit of Micro -organis ms for the Purposes 
of Patent Procedure;  the Patent Corporation Treaty; the International Convention for Protection of New 
Varieties of Plants;  Nice Agreement Concerning the International Classification of Goods and Services for the 
Purpose of Registration  of Marks;  and the Protocol to the Madrid Agreement Concerning the International 
Registration of Marks.  Egypt has already acceded to four of the listed treaties:  The Patent Co -operation Treaty 
(on 6 September 2003), the Nice Agreement Concerning the Intern ational Clas sification of Goods and Services 
for the Purpose of Registration of Marks (on 18 June 2005), the Protocol to the Madrid Agreement Concerning 
the International Registration of Marks (on 3 September 2009) , and the International Convention for Pro tection 
of New Varieties of Plants (2019) . Egypt  is currently working on internal procedures in preparation for 
accession to the other two.  
46 The WTO Agreement on Trade Related Aspects of Intellectual Property Rights;  the Paris Convention 
for the Protection of Industrial Property;  the Berne Convention for the Protection of Literary and Artistic Works 
and; the Madrid Agreement Concerning the International Registration of Marks.  WT/REG426/1  
 
- 27 - 
 
  resources required , inter alia  on promoting Egypt's capacity and  capabilities in the field of the 
protection of IPRs . (incorporated Article 72).  
4.10  Competition  
4.17.   The Agreement incorporates the provisions of Title IV, Chapter 2 (competition and other 
economic matte rs), of the EU -Egypt Association Agreement . Incorporated Article 34.1 defines three 
kinds of activities as being contrary to the proper functioning of the Agreement: i)  agreements 
between undertakings, decisions by associations of undertakings and concerted practices between 
undertakings which have as their object or effect , the prevention, restriction or distortion of 
competition;  ii) abuse by one or more undertakings of a dominant position in the territories of the 
Parties  as a whole or in a substantial part thereof;  iii) any public aid which distorts or threatens to 
distort competition by favouring certain undertakings or the production of certain goods .47 Within 
five years of the entry into force of the incorporated Agreement s, i.e. by June 2009, the Association 
Council was to adopt the necessary rules for the implementation of competition policy between the 
Parties . However, The Parties confirm that the Association Council has not yet adopted such rules.  
Until such rules are a dopted, the Parties reaffirm their rights and obligations on the relevant Articles 
of GATT 1994 and the WTO Agreement on Subsidies and Countervailing Measures or related internal 
legislation ( incorporated Article  34.2).  
4.18.   If either Part y considers that a par ticular practice  as mentioned in incorporated Article  34.1 
is incompatible with the Agreement and is not adequately dealt with under the implementing rules 
adopted by the Association Council, or in the absence of such rules, and if the practice causes, or 
threatens to cause serious prejudice to the interest of the other Party or material injury to its 
domestic industry, including its services industry, it may take appropriate measures after 
consultation within the Association Committee or after thirty worki ng days following a referral for 
such consultation.  
4.19.   The Parties agreed to progressively adjust any State monopolies of a commercial character 
so that no  discrimination between nationals of the Parties concerning the conditions under which 
goods are procure d and marketed exists by the end of the fifth year following the date of entry into 
force of the incorporated Agreement s, i.e. by end 2009. The measures adopted to implement this 
objective must be notified to the Association Committee (incorporated Article  35). The Parties 
confirm that no such measures have been adopted so far.  
4.11  Environment  
4.20.   The Agreement incorporate s Title V (economic cooperation) of the EU -Egypt Association 
Agreement  under which the Parties agree that the preservation of the environment and ecological 
balances shall constitute a central component of the various sectors of economic cooperation 
(incorporated Article  40(4)). The Parties agree that cooperation shall aim at preventing deterioration 
of the environment, controlling p ollution and ensuring the rational use of natural resources to ensure 
sustainable development (incorporated Article 44).  
4.12  Labour  
4.21.   In incorporated Title VI, Chapter I (dialogue and cooperation on social matters ), of the 
EU-Egypt Association Agreement , the Parties reaffirm the importance they attach to the fair 
treatment of their workers legally residing and employed in the territory of the other Party. They, at 
the request of either Party , agree to initiate talks on reciprocal bilateral agreements relate d to the 
working conditions and social security rights of their workers legally resident and employed in their 
respective territor ies (incorporated Article 62).  The Parties shall conduct regular dialogue aiming to 
find ways to achieve progress in the movem ent of workers and equal treatment and social integratio n 
(incorporated Article 63) . To this end, the dialogue shall cover inter alia  migrant communities' living 
and working conditions; migration; illegal migration; actions to encourage equal treatment bet ween 
the nationals of the Parties, mutual knowledge of cultures and civilizations, the further ance of 
tolerance and the removal of discrimination.   
 
47 The latter does not apply to agricultural, fisheries and processed agr icultural products contained in 
HS Chapters 1 -24. The WTO Agreement on Agriculture and the relevant provisions of the WTO Agreement on 
Subsidies and Countervailing Duties apply with regard to these products.  WT/REG426/1  
 
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  4.13  Electronic commerce  
4.22.   The Agreement does not contain specific provision s on e-commerce.   
4.14  Small and medium -sized enterprises  (SMEs)  
4.23.   The Agreement does not contain specific commitments on SMEs. However,  the UK agreed  (in 
the context of cooperation on investment  under incorporated Article 46) to cooperate aiming at 
increasing the flow of capital, expertise  and technology to Egypt through, inter alia , examining the 
creation of joint ventures, especially for SMEs and, when appropriate, the conclusion of agreements 
between the Parties.  (See section 4.16)  
4.15  Other  
4.16  Trade in services and investment  
4.24.   Even though the Agreement is notified under GATT Article XXIV, it includes a few provisions 
on trade in services. The Parties reaffirm their rights and obligations under the GATS, particularly to 
grant reciprocal MFN treatment in the services sectors cover ed by their respective GATS 
commitments  (incorporated Article 29 ). They further agree to consider extending the scope of the 
Agreement to include  the right of establishment and liberalisation of trade in services. The 
Association Council is mandated to mak e the necessary recommendations for achieving this goal 
(incorporated Article 3 0).  
4.25.   The Parties identify investment as a priority area for cooperation under incorporated Title  V 
(economic cooperation). Accordingly, in incorporated Article 46, for investmen t and promotion of 
investment , the UK will cooperate to aim at increasing the flow of capital, expertise, and technology 
to Egypt through, inter alia , appropriate means of identifying investment opportunities and 
information channels on investment regulati ons; the provision of  information on outward investment 
regimes and possibilit ies for Egypt to benefit from them; a legal environment conducive to 
investment between the two Parties, where appropriate through the conclusion of agreements on 
investment protection and prevent ion of  double taxation; examining the creation of joint ventures, 
especially for SMEs and, when appropriate, the conclusion of agreements between the Parties; and 
establishing mechanisms for encouraging and promoting invest ment.48  
4.16.1   Economic Cooperation  
4.26.   The Agreement incorporates, with a few modifications49, the provisions of Title V  of the 
EU-Egypt  Association Agreement on economic cooperation , with the Parties agree ing to intensify 
economic cooperation in their mutual interest . Supporting Egypt 's efforts to achieve sustainable 
economic and social development is one of the main objectives of economic cooperation 
(incorporated Article 39). Its primary focus is to support sectors suffering from internal difficulties 
or affected by the overall process of liberalisation in the Egyptian economy, especially  trade 
liberalisation under the Agreement.  Conservation of the environment and ecological balance shall 
constitute a centra l component of economic cooperation. Similarly, cooperation shall focus on sectors 
likely to bring the Parties' economies closer together, particularly those that will generate growth 
and employment. It shall also encourage the implementation of measures d esigned to develop 
intra-regional cooperation. If the Parties deem necessary, by mutual agreement, they can further 
expand the scope of economic cooperation to any areas of common interest (incorporated 
Article  40). 
4.27.   Methods for cooperation  include regular economic dialogue between the Parties covering all 
aspects of macroeconomics policy; communication and exchange of information  and ideas ; transfer 
of advi ce, expertise and training ; joint seminars and workshops ; and technical, administrative and 
regulatory assistance (incorporated Article 4 1).50  
 
48 According to the UK authorities, the UK -Egypt BIT (1975), and the UK -Egypt Double Taxation 
Convention (1977) are currently in force.  
49 Modification s to Title V have been made under Annex I  (Paragraph 4) of the Agreement.  
50 Other areas of economic cooperation identified in incorporated Articles 42 thr ough 61 are: education 
and training; scientific and technological cooperation; environment; industrial cooperation; investments and WT/REG426/1  
 
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  4.16.2   Cooperation in social and cultural matters  
4.28.   In incorporated Title VI of the EU -Egypt Association Agreement, Chapter III ( cooperation on 
cultural , audio -visual  media and information ) the Parties agree to promote cultural cooperation in 
fields of mutual inter est and establish a sustainable cultural dialogue  including  conservation and 
restoration of historical and cultural heritage, and cultural exchange s. They shall, in addition, work 
together to promote cultural cooperation of a commercial nature, particularl y through joint projects 
(production, investment and marketing), training and exchange of information.  
4.16.3   Financial cooperation  
4.29.   The Agreement incorporates, with a few modification s, Title VII ( financial cooperation) of the 
EU-Egypt Association Agreement  which  provides  a financial cooperation package  to Egypt, including 
to promot e reform designed to modernize the economy, promot e private investment and 
job-creating activities, upgrad e economic infrastructure, and enhanc e Egypt's export capacity 
(incorporated Article 72).  
4.30.   The Parties also agree to closely monitor the development of their trade and financial relations 
to ensure a coordinated approach to dealing with exceptional macroeconomic and financial problems 
which cou ld stem from the progressive implementation of the Agreement . This can be carried out 
using the regular economic dialogue prov isions  in incorporated Title V  (economic cooperation)  
(incorporated Article 7 3).  
 
promotion of investments; standardisation and conformity assessment; financial services; agriculture and 
fisheries; transpor ts; information society and telecommunication; energy; tourism; customs; cooperation on 
statistics; money laundering; and fight against drugs; fight against terrorism; regional cooperation; and 
consumer protection.  Pursuant to the amendment under Annex I o f the Agreement, Article 48 (cooperation on 
approximation of laws) of the incorporated EU -Egypt Association Agreement is not included in the Agreement.  WT/REG426/1  
 
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  ANNEX 1  
INDICATORS OF TARIFF LIBERALIZATION AND MARKET ACCESS OPPORTUNITIES UNDER THE 
AGREEMENT  
1. The following tables present the Parties' tariff liberalization  and market access opportunities 
under the Agreement. A comparison is made between preferential tariffs a nd MFN tariffs. Tariff -
related market access conditions for trade between the Parties  applicable at the entry into force of 
the Agreement remained largely unchanged as compared with the situation prevailing under the 
EU-Egypt Association Agreement, when th e UK was still an EU Member State. The following tables 
should therefore be read bearing this in mind.  
2. Tables A1.1 and A1.2  below present  the Parties' tariff elimination  under the Agreement 
vis-à-vis MFN tariffs by total, agricultural ( HS Chapters 01 -24) and industrial  (HS Chapters 25 -97) 
products.  
3. As shown in Table A1.1,  in 2021, the UK 's overall average applied MFN tariff was 3.8%; the 
average applied MFN rate was 2.5% for industrial products and relatively higher at  8.9% for 
agricultu ral products . The share of duty -free tariff lines was 47% overall, 57.1% for industrial 
products and 18.8% for agricultural products. Under  the Agreement, the overall average applied 
tariff for imports from Egypt was 0.04%; it was  6% for agricultur al products , and almost duty -free 
for industrial products . This provide d exporters from Egypt with a relative margin of preference of 
98.9% overall ; and nearly 100 % and 98.9% respectively, for industrial and agricultural exports. The 
share of dut y-free lines rose to 99.1% overall, and to nearly 100 % and 96.5% for industrial and 
agricultural products.  
Table A1. 1 United Kingdom: Indicators of MFN and preferential rates for imports from 
Egypt  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
Egypt  2021  0.04 11.2 99.1 0.1 11.4 96.5 0.001  6.0 100.0  
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of averages, 
specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rate for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff rates 
are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
4. In the cas e of Egypt , as shown in Table A1.2, its overall average applied MFN tariff was 19.5% 
in 2021 . The average applied MFN rate was 12.2% for industrial products and considerably higher 
at 55.4% for agricultural products . The share of duty -free tariff lines was 12.3% overall, 10.7% for 
industrial products and 20% for agricultural products. Under  the Agreement, the overall average 
applied tariff for imports from the UK fell to 8. 1% and to 0. 5% for industrial products  and to 4 4.7% 
for agricultur al products. This provide d exporters  from the UK  with a relative margin of preference 
of 58.5% overall , 95.9% for industrial products and 19.3% for agricultural exports. The share of 
duty-free lines rose to 97.2% overall  and 98.3% for in dustrial products  and 91.8% for agricultural 
products .  WT/REG426/1  
 
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  Table A1. 2 Egypt : Indicators of MFN tariff rates and preferential rates for imports from 
the UK  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 19.5 22.3 12.3 55.4 69.4 20.0 12.2 13.6 10.7 
UK 2021 8.1 310.9  97.2 44.7 632.8  91.8 0.5 32.7 98.3 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; For the calculation of 
averages, specific rates are excluded.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Egyptian authorities.  
5. Table s A1.3 and A1.4 below present the market access opportunities under the Agreement for 
trade between the Parties  for their top 25 export products.  
6. Table A1.3 shows market access opportunities for Egypt 's top 25 export products  
(HS subheading level)  in the U K which accounted for 50.7% of its global exports in 2018-20. These 
HS subheadings were covered by 94 products at the national tariff line level  in the UK's tariff , of 
which 40 tariff lines were duty-free on an MFN basis  in 2021 . Under  the Agreement, the UK  liberalized 
53 tariff lines while the remaining 1 tariff line (Fresh table grapes ) remain s dutiable  for imports from 
Egypt  and faced an average MFN applied duty of 11% in 2021 .1  
Table A1. 3 United Kingdom: Market access opportunities under the agreement for 
Egypt 's top 25 exports to the world  
Egypt's top export products  
in 2018 -2020 Access Conditions to UK's markets  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty  
free lines 
under the 
agreement  
(2021)  
Remain 
Dutiable  
Average 
Tariff 
(%) No. of 
duty-
free 
lines  No. of 
dutia -
ble 
lines  
271012  Light oils and preparations, of 
petroleum or bituminous minerals  8.7 3.3 2 9 9  
710812  Gold 7.2 0.0 1    
270900  Petroleum oils and oils obtained 
from bituminous minerals  6.1 0.0 2    
271019  Medium oils and preparations, of 
petroleum or bituminous minerals  4.7 1.2 12 13 13  
310210  Urea  3.6 6.0  2 2  
271111  Natural gas  2.5 0.0 1    
852872  Reception apparatus for 
television, colour  2.4 14.0  6 6  
080510  Fresh or dried oranges  2.3 7.5  4 4  
390210  Polypropylene  1.1 6.0  1 1  
720826  Flat-rolled products of iron or 
non-alloy steel  0.9 0.0 1    
390120  Polyethylene  0.9 3.0 1 1 1  
610990  T-shirts, singlets and other vests 
of textile materials  0.8 12.0  2 2  
290511  Methanol "methyl alcohol"  0.8 0.0 1    
854420  Coaxial cable and other coaxial 
electric conductors  0.8 2.0  1 1  
 
1 Part of the product is l iberalized with the seasonal duty of 0%, and the rest is subject to MFN rates.  WT/REG426/1  
 
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  Egypt's top export products  
in 2018 -2020 Access Conditions to UK's markets  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty  
free lines 
under the 
agreement  
(2021)  
Remain 
Dutiable  
Average 
Tariff 
(%) No. of 
duty-
free 
lines  No. of 
dutia -
ble 
lines  
080610  Fresh grapes  0.8 11.0  2 1 1 
961900  Sanitary towels (pads) and 
tampons, napkins and napkin 
liners for babies, and similar 
articles  0.8 0.0 8    
070190  Fresh or chilled potatoes  0.8 7.3  3 3  
940360  Wooden furniture  0.7 0.0 3    
330210  Mixtures of odoriferous 
substances and mixtures  0.7 0.0 5    
570190  Carpets and other textile floor 
coverings  0.7 0.0 2    
392020  Plates, sheets, film, foil and strip, 
of non -cellular polymers  0.7 6.0  3 3  
701990  Glass fibres  0.6 6.0  1 1  
680221  Marble, travertine and alabaster 
articles  0.6 0.0 1    
070310  Fresh or chilled onions and 
shallots  0.6 8.0  3 3  
110100  Wheat or meslin flour  0.6 *  3 3  
Total of above  50.7 3.9 40 54 53 1 
* Dutiable tariff lines are subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of averages, 
specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rat e for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff rates 
are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by UK and UNSD Comtrade Database . 
7. Table A1. 4 shows market access opportunities  for the UK's top 25 export products in Egypt 
which accounted for 38.4% of its global exports in 2018 -20. These 25 subheadings were covered by 
40 products at the national tariff line level in Egypt 's tariff , of which 5 tariff lines were duty -free on 
an MFN basis. As a result of the Agreement, Egypt fully liberalized an additional 32 tariff lines while 
3 lines remain subject to MFN duties  (whiskies with an average applied MFN duty of 3,000%, and 
motor cars at 56.3% and 61.7%) .  
Table A1. 4 Egypt : Market access opportunities under the agreement for the UK's top 25 
exports to the world  
United Kingdom's top export products  
in 2018 -2020  Access Conditions to Egypt's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  
Duty Free under 
the Agreement 
(2021)  
Remain dutiable  
Avg. 
MFN 
applied 
rate 
(%) Number 
of lines  Duty-
free  
duti-
able 
710813  Gold, incl. gold plated with platinum, in semi -
manufactured forms, for non -monetary purposes  5.6 10.0  1 1  
270900  Petroleum oils and oils obtained from bituminous 
minerals, crude  4.9 0.0 1    
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic purposes,  3.2 2.5 1 1 1  
880330  Parts of aeroplanes or helicopters, n.e.s.  2.9 5.0  1 1  WT/REG426/1  
 
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  United Kingdom's top export products  
in 2018 -2020  Access Conditions to Egypt's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  
Duty Free under 
the Agreement 
(2021)  
Remain dutiable  
Avg. 
MFN 
applied 
rate 
(%) Number 
of lines  Duty-
free  
duti-
able 
841112  Turbojets of a thrust > 25 kn  2.6 5.0  1 1  
870323  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 3.000 cm³  2.4 56.3  4 4  
841191  Parts of turbojets or turbopropellers, n.e.s.  2.1 5.0  1 1  
870324  Motor cars and other motor vehicles principally 
designed for the transport of<10 persons, of a 
cylinder capacity>3.000 cm³  1.7 61.7  3 3  
220830  Whiskies  1.3 3000.0   1  1 
271012  Light oils and preparations  1.3 5.0  1 1  
970110  Paintings, e.g. oil paintings, watercolours and 
pastels, and drawings executed entirely by hand  1.3 30.0  1 1  
870322  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.000 cm³ but <= 1.500 cm³  1.2 23.3  3 3  
711319  Articles of jewellery and parts thereof, of precious 
metal other than silver  1.0 10.0  1 1  
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, 
n.e.s.  1.0 5.0  1 1  
870332  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 2.500 cm³  0.7 56.3  4 3 1 
300220  Vaccines for human medicine  0.6 0.0 1    
870340  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 2.500 cm³  0.6 65.0  2 2  
711021  Palladium, unwrought or in powder form  0.6 5.0  1 1  
300215  Immunological products, for retail sale  0.6 0.0 1    
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images or 
other data  0.6 0.0 1    
382200  Diagnostic or laboratory reagents on a backing, 
prepared diagnostic or laboratory reagents  0.5 5.0  1 1  
490199  Printed books, brochures and similar printed 
matter  0.5 5.0  1 1  
870333  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with only diesel 
engine of a cylinder capacity > 2.500 cm³  0.5 61.7  3 2 1 
840890  Compression -ignition internal combustion piston 
engine "diesel or semi -diesel engine"  0.4 5.0  1 1  
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more persons  0.4 6.0  2 2  
 
Total of above  38.4  5 35 32 3 
Note:  For the calculation of averages, specific rates are excluded . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data provided by the Egyptian and the UK authorities.  
  WT/REG426/1  
 
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  ANNEX 2  
TARIFF RATE QUOTAS UNDER THE AGREEMENT  
1. Table A 2.1 and A 2.2 below provide detailed information o n tariff rate quotas ( TRQs) applied 
by the UK and Egypt under the Agreement.  
Table A2. 1 United Kingdom: Tariff Rate Quotas for imports from Egypt  
TRQs/HS Codes /Quota Volumes in metric tonnes 
(MT)  Tariff rates under 
the Agreement  MFN Rates  
In-
quota  Out-of-
quota  
TRQ1: Garlic (732)  
07032000*   0% 4.8% or 
9.6%a 8% + 100 
GBP/100 kg  
TRQ2: Cucumbers (549)b    
07070005*  0% MFN 12% 
TRQ3: Strawberries (6,000)c 
08101000  0% MFN 10% 
TRQ4: Products from HS Chapter 10 (3,158)  
10062011*, 10062013*, 10062015*, 10062017*, 
10062092*, 10062094*, 10062096*, 10062098*  0% MFN 25 GBP/1,000 kg  
TRQ5: Products from HS Chapter 10 (11,053)  
10063021*, 10063023*, 10063025*, 10063027*, 
10063042*, 10063044*, 10063046*, 10063048*, 
10063061*, 10063063*, 10063065*, 10063067*, 
10063092*, 10063094*, 10063096*, 10063098*  0% MFN 121 GBP/1,000 kg  
TRQ6: Broken Rice (12,631)  
10064000*  0% MFN 54 GBP/1,000 kg  
TRQ7: Fructose (136)     
17025000  0% 0% + 12 
GBP/100 
kg/net dry  16% + 42 
GBP/100 kg/net 
dry 
TRQ8: Products from HS Chapters 17, 19, 21, and 33 (219)  
1704909991, 1704909999, 2101129892, 2106909853, 
2106909826, 2106909834  0% MFN 8% 
1901909936  0% MFN 6% 
3302102910  0% MFN 0% 
TRQ9: Products from HS Chapters 18 and 21 (87)  
1806103010  0% MFN 8% + 26 GBP/100 
kg 
18061090*  0% MFN 8% + 35 GBP/100 
kg 
1806209592, 1806209599  0% MFN 8% 
2101209885  0% MFN 6% 
2106905910  0% MFN 0.30 GBP/100 
kg/% sacchar.  
* Tariff lines also subject to MFN TRQs.  
a In 2021, 4.8% from 15 -01 to 30 -06; 9.6% from 01 -07 to 14 -01 for TRQ1.  
b  In 2021, 539 MT from 15 -11 to 15 -05; 407 MT for pro rata quota volume from 01 -01 to 15 -05 for 
TRQ2.  
c  In 2021, from 01 -10 to 30 -04 for TRQ 3. 
Source:  Based on data provided by the UK.  
  WT/REG426/1  
 
- 35 - 
 
  Table A2. 2 Egypt : Tariff Rate Quotas for imports from the UK 
HS Code  Description  Tariff 
quota 
(Metric 
tonnes ) Reduction of the 
MFN customs 
duty (%)  MFN 2021 
average (%)  
Ex 0207  Meat and edible offal, of the poultry 
of heading 0105, fresh, chilled or 
frozen:  
- of fowls of the species Gallus 
doinesticus:  681 35 30 
020711  -- Not cut in pieces, fresh or chilled     
020712  - - Not cut in pieces, frozen     
Ex 040610  Fresh (unripened or uncured) cheese, 
including whey cheese, and curd (less 
than 20 kg)  136 50 10 
1704 Sugar confectionery (including white 
chocolate), not containing cocoa  unlimited  50 60 
1806 Chocolate and other food 
preparations containing cocoa  unlimi ted 50 32 
1902 Pasta, whether or not cooked or stuffed 
(with meat or other substances) or 
otherwise prepared such as spaghetti, 
macaroni, noodles, lasagne, gnocchi, 
ravioli, cannelloni; couscous, whether 
or not prepared  unlimited  50 30 
1905 Bread, pastry, cakes, biscuit s and other 
bakers' wares, whether or not 
containing cocoa; communion 
wafers, empty cachets of a kind 
suitable for pharmaceutical use, sealing 
wafers, rice paper and similar products  unlimited  50 45.2 
2004 Other vegetables prepared or 
preserved otherwise than by vinegar 
or ascetic acid, frozen, other than 
products of heading 2006  unlimited  50 20 
33021010  Compound alcoholic preparations of a 
kind used for manufacture of beverages  unlimited  35 3,000 
Source:  Based on the Annex  1, paragraph 9 (modification to incorporated protocol 2)  of the Agreement.  
__________  