In light of the developments and changes witnessed by the Egyptian economy, the Ministry of Finance (Customs Authority) reviewed the Customs Law promulgated by Law No. 66 of 1963 and the Law on Organizing Customs Exemptions No. 186 of 1986 to prepare a unified law for customs and customs exemptions for Facilitating the trade movement, and addressing the imbalances and deficiencies to tighten customs control and protect the Egyptian economy from illegal practices and to encourage investment.