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In accordance with Egypt's Sustainable Development Strategy (SDS) "Egypt Vision 2030", which relies heavily on the United Nations 2030 Sustainable Development Goals as well as the Ministry of Trade and Industry's Industry and Trade Development Strategy (ITD) 2016-20, industrial development is the engine for sustainable and inclusive economic development in Egypt.

Table 2.5 Incentives under the Investment Law, 2017
1. TAX INCENTIVES
(...)
1.B Specific Incentives (...)
- 30% discount off taxable net profits for investment costs incurred in Sector B, covering the rest of Egypt's areas and in the activities defined in Prime Minister Decree No. 2310/2017, containing the Executive Regulations of Investment Law No. 72/2017 (Table 2.4), for the following investment projects: (...)
- Projects using or producing new and renewable energy (...)
- Food, agricultural products, and agricultural waste recycling industries
(...)
2. NON-TAX INCENTIVES (...)
The investor may deduct from income tax expenses up to 10% of his annual profits to create a social development system outside of the investment project in one of the following fields: (a) enhancing environmental protection; (...)

The authorities conduct periodic reviews with regard to Egypt's obligations in international organizations. Reflecting its international commitments and its participation in international bodies, the role of Customs also includes: (...) (b) contributing to the protection of rare and endangered animals and plants; (c) contributing to environmental protection; (...)

Egypt has not submitted any notifications with respect to its import licensing regime to the WTO. The authorities indicated that import prohibitions and restrictions are maintained for economic, environmental, health, religious, safety, sanitary, and phytosanitary reasons.

As established by Annex 1 to Decree No. 770/2005, import prohibitions apply to: (...) various hazardous chemicals and pesticides. In addition, the two-stroke motor bicycle engines, toys in the form of pistols or rifles, bracelets listed as organizing body energy, and some incandescent bulbs and laser pens are subject to import prohibitions (Table 3.14).

Table 3.14 List of goods subject to import prohibitions according to Annex 1 to Decree No. 770/2005 and amendments
Description (...)
All kinds of asbestos material
Brake pads made of asbestos
(...)
Pesticides and chemicals imported as pesticides or for use as inputs for processing or manufacturing the specified pesticides (Ministerial Decree No. 760/2009 issued on 14/9/2009)
(...)
Incandescent bulbs that light up blazingly of more than 40 watts, working directly by connecting them to a source of feed with AC voltage of between 100 and 250 volts (HS 8539.2290, 8539.29) (Ministerial Decree No. 2/2014 issued on 5/1/2014)
(...)

Apart from the prohibitions contained in Annex 1 to Decree No. 770/2005, Law No. 4/1994 prohibits the importation of hazardous wastes. Furthermore, pursuant to Article 46 of the Telecommunications Law, imports of used telecommunications materials for trading purposes are prohibited. (...)

Table 3.15 Products allowed to be imported as used goods, and conditions for importation (Annex 2 to Decree No. 770/2005)
Item Established conditions
Production lines, machines, apparatuses, equipment and their spare parts (...) 4. Ozone-depleting substances shall not be used in manufacturing the above mentioned items.
(...)
Waste and metal scrap including used railway tracks Must not include used car spare parts.
Railway tracks shall be scrapped prior to customs clearance. They must be accompanied by an official certificate issued by governmental agencies or auditing companies in the exporting country stating that the consignments are free of explosives or hazardous materials.
Waste, parings and scrap of artificial plastics Approval of the Head of Environment Affairs Agency.
(...)

Table 3.16 Goods imported with special conditions in accordance with Annex 3 to Decree No. 770/2005
Item Conditions
(...)
Apparatus, equipment and aerosol products except for products used for medical purposes Ozone-depleting substances shall not be used in the manufacturing of those items (e.g. Freon, CFC11-12113-114, foam, Methyl Bromide).
(...)

The authorities have noted that Egypt has supported the negotiation on rules (anti-dumping, subsidy, fisheries subsidies and regional trade agreements) supervised by the Negotiating Group on Rules in light of Paragraph 28 of the Doha Declaration. Egypt submitted several communications to the Negotiating Group on Rules. (...)