Egypt: ACI and CargoX

Since October 2021, all customs clearances for sea freight to Egypt have been managed via the ACI system, with air freight following on January 1, 2026.

The ACI system consists of two interlinked platforms: Nafeza for Egyptian importers and CargoX for foreign exporters.

Once the (Egyptian) importer has registered with Nafeza and provided details of its (foreign) exporters, these exporters must then register with the CargoX platform so that the export and import data can be linked.

The importer must then declare shipments by submitting the necessary data in advance to Nafeza. Once the shipment has been checked and approved, the 19-digit ACID number is issued and sent to both importer and exporter as a provisional authorization. If the shipment is rejected, the importer can file an appeal.

The exporter then uploads its documents to CargoX. 

• Ocean freight documents such as the commercial invoice, waybill, packing list, and EUR.1 / certificate of origin must be available at least 48 hours prior to the vessel’s arrival in Egypt. Changes to documents are possible. 
• For air freight shipments, the freight documents must be sent via CargoX eight hours before the aircraft takes off. Data and documents, with the exception of the details of the exporter and importer, can be submitted or amended at a later date. The deadline for documents ends 48 hours after arrival.

Anyone wishing to claim input tax under VAT law when trading with Egypt should be sure to enter their own VAT identification number (VAT ID no.) when registering on the CargoX platform. Only in this way can the so-called reverse charge regulation for the purchase of transaction units take effect.

Background: CargoX Ltd. is a European company based in the Slovenian capital Ljubljana. A German company, for example, that registers with CargoX therefore acquires "other services" from another EU country from a VAT perspective (Section 3a UStG). For cross-border services in the B2B area, the location of the recipient of services reflects the decisive location, i.e. in our example, the company in Germany. When invoicing, CargoX can specify a "tax liability of the recipient" as soon as a VAT ID number is available. This procedure is also known as the reverse charge procedure and makes the recipient of the service the tax debtor in their own country. This avoids registration in another EU country, in this case Slovenia, and the sales can also be claimed as input tax, for example.

Entering the VAT ID number in CargoX is optional, but recommended for European companies. It must be entered on the English form under "Company VAT number". To ensure that the service of sending export documents to Egypt is charged VAT-free, the number should be checked under "Tax settings". A short tutorial in the CargoX HelpCenter demonstrates how to do this.

The good news for anyone who has already had experience with ocean freight is that the existing ACI account can be used for air freight as well. 

Airlines are required to check the importer/exporter IDs and VAT numbers and submit the manifest through the messaging system so that it can be transmitted electronically for customs clearance. The delivery permit is then issued via Nafeza.

Express shipments (up to 50 kg in weight and USD 2,000 in value) are excluded from the ACI procedure. ACID numbers can still be issued immediately upon request for time-sensitive shipments such as perishable goods.