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The Ministry of Finance (MoF) decision # 801/1 dated 15th September 2026 (attached a scanned copy) in application of the article 27 of the Law #40 (Budget Law 2026). According to this article of the Budget Law 2026, the customs administration is authorized to collect an amount at a set percentage from the value of each import operation, as a deposit on account of the tax.
The customs administration shall collect an amount equal to 1.5% of the value of each import operation carried out by a taxpayer who has not submitted his income tax declarations or VAT declarations for any reporting period of the 3 fiscal years preceding the year in which the import is carried out. This amount is collected as an advance payment against the tax due by the concerned taxpayers and shall be included in the taxpayer’s tax account and deducted from the annual tax due according to his submitted declarations, while maintaining the penalties incurred by the taxpayer in accordance with the Tax Procedures Law.
If, after submitting the declaration that includes the deduction of the advance tax paid, it is determined that the taxpayer has overpaid tax, and if no other taxes are due, the taxpayer may request a refund of the excess amount. The tax administration is required to refund this amount within 30 days of receiving the request. Otherwise, interest will accrue to the taxpayer for the duration of the delay, at a rate equivalent to that applied to government treasury bonds.
The provisions of the customs legislation shall apply for determining import operations, their value, and related cases. The mechanism for the application of this article is detailed in the attached MoF decision.