Books by Hani Al-Houti
Saturday, May 13, 2023 08:00 AM
The Egyptian Customs Authority has started applying the base for calculating the state’s financial resources development fee in accordance with the provisions of Law No. 147 of 1938 and its amendments upon the release from customs of the vehicle imported for persons with disabilities, whose liter capacity exceeds 1600 cc.
This came after the Customs Authority received a letter from the Egyptian Tax Authority explaining the formula for releasing the car imported for persons with disabilities from customs according to the following: “The value of the car for customs purposes + the customs tax difference due on the category higher than 1600 CC + table tax differences and differences The value-added tax due on the category higher than 1600 cc + any other taxes or fees in the fee category mentioned in Clause 17 of Article 1 of Law No. 147 of 1984 and its amendments according to the liter capacity.-
Article (31) of Law No. 10 of 2018 on the rights of persons with disabilities stipulates that cars and individual means of transport intended for the use of persons with disabilities shall be exempted from customs tax of any kind and the value-added tax imposed on them, provided that the exemption is for a person with a disability, whatever his disability. Whether he is a minor or an adult, for one car or vehicle every five years.-
It is not permissible to drive or use this car or means to a person with a disability if his condition allows it in the manner determined by the authority entrusted with issuing a driving license, or to his insured personal driver or to one of his relatives of the first degree if he is a minor or his condition is not Allow him to drive himself.
It is not permissible to dispose of this car or means within five years from the date of its customs release in any manner of disposal, whether it was done by proxy, primary or final sale, or otherwise, or use it for a purpose other than its intended purpose, unless the prescribed taxes and fees are paid for it.