Article in Science Daily

"New light shed on ancient Egyptian port and ship graveyard": New research illuminates Thonis-Heracleion, a sunken port-city that served as the gateway to Egypt in the first millennium BC. This obligatory port of entry, known as 'Thonis' by the Egyptians and 'Heracleion' by the Greeks, was where seagoing ships probably unloaded their cargoes to have them assessed by temple officials and taxes extracted before transferring them to Egyptian ships that went upriver.

https://www.sciencedaily.com/releases/2013/04/130407150740.htm