yxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK

ØÁ‰L nU¶T Uz¤È

FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

bxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK 15th Year No.27

‫ ـוףם‬ዓ‫ ُא‬qÜ_R @7
yÞZB twµ×C MKR b¤T «ÆqEnT ywÈ ADDIS ABABA 19th February, 2009
ዲ ‫ ֹו‬02 qN 21

¥WÅ CONTENTS

xêJ qÜ_R 6)!2/21 ›.M Proclamation No. 622/2009

¾Ñ<U\¡ ዋጅ … ገጽ 4¹þ6)1 Customs Proclamation Page ……. 4601

›ªÏ lØ` 6)!2/

6)!2/21 PROCLAMATION NO. 622/2009
¾Ñ<U\
¾Ñ<U\¡ ªÏ CUSTOMS PROCLAMATION

¯KU ›kõ ¾”ÓÉ ”penc? ŸÅ[cuƒ ¾° WHEREAS, it has become necessary to have an
Éу Å[Í Ò` ¾T>××U ህጋዊ ንግድንና ኢንቨ expedient and modern customs legal framework which is
ስትመንትን የሚያበረታታ፣ ቀልጣፋና ዘመናዊ ¾Ñ<U\¡ compatible with the increasingly growing international
QÓ T°kõ uTeðKÑ<& trade and encourages trade and investment;
WHEREAS, international, continental and regional
GÑ]~ ¾ð[S‰†¨< ›KU ›kó©' ›IÑ<^ trade agreements to which the country is a party require
©“ ›"vu=Á© ¾”ÓÉ eUU’„‹ ¨p© QÓ“ contemporary customs laws and procedures;
¾›c^` e`¯ƒ ”Ç=•` ¾T>ÁeÑÉÆ uSJ“
†¨<&
¢”ƒav”É“ ሌሎች ¾”ÓÉ Tßu`u` ወንጀ WHEREAS, strong system of law enforcement is
ሎች uQÒ© ¾”ÓÉ °”penc?' uI´w ÅI”’ƒ' required to prevent the increasing incidence, from time to time,
uS”ÓYƒ Ñu=“ uK?KA‹U TIu^©“ ›=¢•T> of contraband and other commercial fraud crimes which are
Á© ÉÑ„‹ Là ¾T>ÁeŸƒK<ƒ” ŸÑ>²? ¨ÅÑ>²? resulting negative impact to legitimate trade, public security,
government revenue and other social and economic
¾ÚS[ ¾Sר<” ›K<© }î°• KSŸLŸM
development;
¾}Ö“Ÿ[ ¾IÓ TeŸu]Á e`¯ƒ S²`Òƒ
uTeðKÑ<& NOW, THEREFORE, in accordance with Article
u›=ƒÄåÁ ôÈ^L© Ç=V¡^c=Á© ]øwK=¡ 55(1) of the Constitution of the Federal Democratic
QÑ S”ÓYƒ ›”kî $5(1) SW[ƒ ¾T>Ÿ}K¨< Republic of Ethiopia, it is hereby proclaimed as follows:
¨<ÍDM::
¡õM ›”É PART ONE
ÖpLL É”ÒÑ@−‹ GENERAL PROVISIONS

1. ›ß` `°e 1. Short Title

ÃI ›ªÏ #¾Ñ<U\¡ ›ªÏ lØ` 6)!2/21$
This Proclamation may be cited as the “Customs
}wKA K=Öke ËLM::
Proclamation No. 622/2009”

ÃNÇ êU nU¶T Uz¤È ±.œ.q.Ü *¹þ1

Unit Price Negarit G. P.O.Box 80001
gA 4¹þ6)2 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4602

2. Definitions
2. ƒ`ÕT@
¾nK< ›Ñvw K?L ƒ`Ñ<U "LcÖ¨< ue}k` In this Proclamation, unless the context requires
u²=I ®ªÏ ¨<eØ& otherwise:

1/ #
n$ TKƒ T“†¨<U }”kdni ”w[ƒ 1/ “goods” means any kind of corporeal chattels
c=J” Ó²<õ’ƒ ¾K?L†¨< uQÓ ”Å}”k and other incorporeal chattels deemed to be
dni ”w[ƒ ¾T>¨lƒ” ”w[„‹“ ›=¢• corporeal chattels by law including natural
T>Á© ÖkT@ ÁL†¨<” u›ÑMÓKAƒ Là forces and resources of an economic value which
¾ªK< ¾}ðØa GÃM ¨<Ö?„‹”“ ¾Ÿ`c are employed to use, and includes money;
UÉ` Gwƒ” ¾T>Á"ƒƒ c=J” Ñ”²w”U
ÃÚU^M&
#
2/ ß’ƒ$ TKƒ uT“†¨<U ¾TÕÕ¹ 2/ “cargo” means any goods imported or exported by any
›Ã’ƒ ¨Å›Ñ` ¾T>Ñv ¨ÃU Ÿ›Ñ` means of transport other than goods required for
¾T>¨× °n c=J”' uÑ<µ ¨pƒ ØpU consumption during the voyage onboard of the means
Là ¾T>¨<K<ƒ”“ ¾S”ÑÅ™‹” ¾ÓM of transport and bona-fide personal baggage of
SÑMÑÁ °n−‹ ›ÃÚU`U& passengers;
#
3/ k[Ø$ TKƒ uƒ¡¡M Kn¨< u}Å[Ñ 3/ “duty” means tariff levied and collected on the basis
ÖpLL ¨Ü Là }SY`„“ ¾›KU of the actual total costs of any imported or exported
›kõ ¾}ªHÅ ¾gkÙ‹ ›cÁ¾U“ ›S goods in accordance with the Customs Tariff
ÇÅw Y`¯ƒ” }ŸƒKA u¨×¨< ¾Ñ<U Regulations issued pursuant to the International
\¡ ¾]õ Å”w SW[ƒ uÑu=“ ¨Ü Convention on the Harmonized Commodity
n−‹ Là ¾T>×M“ ¾T>cucw ]õ Description and Coding System;
’¨<&
#
4/ ¡e$ TKƒ ì”}¨< ue^ Là vK< 4/ “tax” means payment collected in accordance
¾Ów` QÑA‹ SW[ƒ uÑu=“ u¨Ü with the existing tax laws on imported and
n−‹ LÃ ¾}×K ¾T>cucw ¡õÁ exported goods;
’¨<&
#
5/ “importation” means bringing or cause to be
5/ ¨Å ›Ñ` TeÑvƒ$ TKƒ T“†¨<”U Ñu=
brought goods into the customs territory;
°n ¨Å Ñ<U\¡ ¡MM TU׃ ¨ÃU ”
Ç=Ñv TÉ[Ó ’¨<&
6/ #
¨Å ¨<ß ›Ñ` SL¡$ TKƒ T“† 6/ “exportation” means taking or cause to be taken
¨<”U °n ŸÑ<U\¡ ¡MM Te¨×ƒ out goods from the customs territory;
¨ÃU ”Ç=¨× TÉ[Ó ’¨<&
#
7/ ¾Ñ<U\¡ ¡MM$ TKƒ ¾›=ƒÄåÁ 7/ “customs territory” means the territory of
¾Ó³ƒ ¡MM ’¨<& Ethiopia;
#
8/ ¾Ñ<U\¡ ×u=Á$ TKƒ uSÓu=Á“ 8/ “customs station” means any place designated as
uS¨<Ý ¨Åw ¨ÃU uS}LKòÁ customs office at the port of entry or exit of
S”ÑÉ ¨ÃU uÑ<U\¡ ¡MM ¾T>ј goods, transit routes or customs area for the
uÑu=“ u¨Ü °n−‹ Là ¾Ñ<U\¡ control of import and export goods,
lØØ`“ Y’ Y`¯ƒ ¾T>ðìUuƒ“ accomplishment of customs formalities and/or
¨ÃU k[Ø“ ¡e ¾T>ŸðMuƒ collection of duties and taxes;
Yõ^ ’¨<&
#
9/ “customs warehouse” means any warehouse
9/ ¾Ñ<U\¡ SÒ²”$ TKƒ Ñu=“ ¨Ü established by the Authority or a person
°n−‹ ¨ÃU }LLò °n−‹ ¾Ñ<U\¡ authorized by the Authority for the deposit of
Y’-Y`¯ƒ eŸT>Ö“kp É[e ¾T>q import, export or transit goods until the
¿uƒ uvKeM×’< ¨ÃU ŸvKeM×’<
accomplishment of customs formalities;
ðnÉ u}cÖ¨< c¨< ¾}ssS T“†
¨<U ¾°n TŸT‰ x ’¨<&
#
0/ ¾SÒ²” Lò$ TKƒ ¾Ñ<U\¡ Y’- 10/ “warehouse operator” means a person who
Y`¯ƒ eŸT>ðìUuƒ Ñ>²? É[e °n administers a customs ware house;
−‹ ¾T>q¿uƒ SÒ²”” ¾T>Áe}ÇÉ`
c¨< ’¨<&
gA 4¹þ6)3’’ ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4603

01/ #TÕÕ¹$ TKƒ u¾we' u›¾` ¨ÃU 11/ “means of transport” means any means of
u¨<H Là c¨<” ¨ÃU n” ¾T>ÁÕÑ<´ conveyance including animals used for carriage
T”—¨<U ¾SÕÕ¹ ²È c=J” of goods and passengers on land, air or water;
”edƒ” ÃÚU^M&
02/ #¾TÕÕ¹ Lò$ TKƒ T“†¨<”U
TÕÕ¹ uÑ<µ Là ”ÇK ¾T²´' 12/ “master of means of transport” means a person
¾Sq×Ö` ¨ÃU Y^¨<” ¾SU^ƒ or an agent to command, supervise or manage
YM×” ¾}cÖ¨< c¨< ¨ÃU ¨Ÿ=K< any means of transport during the voyage;
’¨<&
03/ #}LLò °n$ TKƒ TÕÕ¹ uSk¾` 13/ “transit goods” means the movement of goods
¨ÃU uS×uƒ TÕÕ¹ u}ðkÅ
from one country to another by crossing the
¾S}LKòÁ SYS` ¾Ñ<U\¡ ¡MM”
›s`Ù ¾T>H@É ¨ÃU Ÿ›”É ¾Ñ<U\¡ customs territory or from one customs station to
×u=Á ¨Å K?L ¾Ñ<U\¡ ×u=Á another through designated transit route either
¾T>”kdke °n ’¨<& by the same or changing the means of transport;

04/ #¾S}LKòÁ SYS`$ TKƒ uÑ<U\¡ 14/ “transit route” mean any route designated by
lØØ` e` ÁK< Ñu=“ ¨Ü °n−‹ the Authority for the movement of imported or
”Ç=ÕÕ²<uƒ uvKeM×’< ¾}¨c’ exported goods under customs control;
T“†¨<U S”ÑÉ ’¨<&
05/ #¾Ñ<U\¡ Y’-e`¯ƒ ›eðíT>$ TKƒ
15/ “customs clearing agent” means an exporter or
¾Ñ<U\¡ Y’-Y`¯ƒ” ¾TeðìU
}Óv` KTŸ“¨” ¾T>Áe‹M ¾wnƒ“ importer or an agent with a certificate of
¾S<Á T[ÒÑÝ ¾}cÖ¨< ¾›eSÜ competence and professional qualification
¨ÃU ¾LŸ= ¨Ÿ=M ’¨<& authorized to effect customs formalities;

06/ ''¾Ñ<U\¡ Ç=¡L^c=Ä”$ TKƒ ¨Å›Ñ` 16/ “customs declaration” means a form or
¾T>Ñu<' ¨Å ¨<ß›Ñ` ¾T>LŸ< ¨ÃU document prepared by the Authority in which
¾}LLò °n−‹ ´`´` ¾T>ÑKêuƒ“ the details of import, export or transit goods are
¾Ñ<U\¡ Y’-Y`¯ƒ ¾T>ðçUuƒ uv described for the accomplishment of customs
KeM×’< ¾T>²ÒÏ pê ¨ÃU c’É formalities;
’¨<&
07/ #¾Ñ<U\¡ Y’-Y`¯ƒ$ TKƒ ¨Å›Ñ`
¾T>Ñv' ¨Å¨<ß ›Ñ` ¾T>L¡ ¨ÃU 17/ “customs formalities” means any customs
}LLò °n ¾Ñ<U\¡ ¨Åw ŸÅ[cuƒ operations carried out in connection with
Ñ>²? ËUa ŸÑ<U\¡ lØØ` Y` importation, exportation and transit of goods
eŸT>¨× É[e ¾T>Ÿ“¨” T“†¨<U from the time of arrival at the customs port
¾Ñ<U\¡ ›ðíìU H>Ń ’¨<& until released from the customs control;
08/ #c’É$ TKƒ KÑ<U\¡ Y’-Y`¯ƒ 18/ “document” means an invoice, form or written
›ðíìU u›"M ¨ÃU u›?K?¡ƒa’>¡ evidence presented physically or by electronic
S”ÑÉ ¾T>k`w T“†¨<U Å[c˜' means to customs to accomplish customs
pê ¨ÃU ¾êOõ Te[Í c=J”' formalities and includes books of records;
S´Ñw” ÃÚU^M&
19/ “invoice” means a price document prepared and
09/ #¾ªÒ c’É$ TKƒ u›U^‹ ¨ÃU signed by a manufacturer or supplier which
u›p^u= ¾}²ÒË“ ¾}ð[S eKn shows the commercial value of goods;
ªÒ ¾T>ÑMî c’É ’¨<&

#
20/ “identical goods” means goods which are the
!/ ›”É ›Ã’ƒ °n−‹$ TKƒ u›"L© same in all respects including physical
vI]Á†¨<' uØ^†¨<“ u}ðLÑ>’ characteristics, quality, reputations and country
†¨< ›”É ¾J’<“ u›”É ›Ñ` ¾}
of origin;
S[~ °n−‹ “†¨<&
gA 4¹þ6)4 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4604

#
!1/ }Sddà °n−‹$ TKƒ uG<K<U ›” 21/ “similar goods” means goods which, although
í` vÃSdcK<U }Sddà vI] ÁL not alike in all respects, have like
†¨<' Ÿ}Sddà T‚]ÁM ¾}S[~' characteristics, and component materials,
}Sddà }Óv` TŸ“¨” ¾T>‹K<“ perform the same functions and to be
}Sddà ¾ÑuÁ }ðLÑ>’ƒ ÁL†¨< °n commercially interchangeable; and the quality,
−‹ c=J’<' Ø^†¨<' u›”É ›Ñ` origin, reputation and the trade mark of which
¾}S[~ SJ“†¨<' }ðLÑ>’†¨<“ are among the factors to be considered in
¾”ÓÉ UM¡†¨< eK}SddÃ’†¨<
determining their similarity;
ŸÓUƒ ¨<eØ ÃÑvM&
# 22/ “person” means any natural or juridical person;
!2/ c¨<$ TKƒ ¾}ðØa c¨< ¨ÃU uQÓ
¾c¨<’ƒ Swƒ ¾}cÖ¨< ›"M ’¨<&
#
!3/ vKu?ƒ$ TKƒ T“†¨<”U °n ¾S
ÖkU' ¾SÁ´' ¨ÅK?L ¾Te}LKõ' 23/ “owner” means any person or an agent who has
¨Å¨<ß ›Ñ` ¾SL¡ ¨ÃU ¨Å›Ñ` the right to use, possess, transfer, import or
¾TeÑvƒ Swƒ ÁK¨< c¨< ¨ÃU export goods into or from the country and
¨Ÿ=K< c=J”' ”ÅvKu?ƒ J• °n includes the master or the agent of the means of
KTÕÕ´ ¾T>[Ÿu¨<” Lò ¨ÃU transport who, as an owner, receives the goods
¨Ÿ=K<” ÃÚU^M& for conveyance;
#
!4/ °n Te¨ÑÉ$ TKƒ T“†¨<”U °n 24/ “disposal of goods” means the act of destroying
uTnÖM ¨ÃU uK?L S”ÑÉ TØóƒ goods by way of burning or otherwise or
¨ÃU uiÁß ¨ÃU uK?L S”ÑÉ transfer of goods through sale or otherwise;
Te}LKõ ’¨<&
#
!5/ ¾}ŸKŸK n$ TKƒ uQÓ ¨ÃU
›=ƒÄåÁ vìÅk‰†¨< ›KU ›kõ 25/ “prohibited goods” means goods of which the
eUU’„‹ Sc[ƒ ¨Å ›Ñ` ”Ç importation, exportation or transit is prohibited
ÃÑv' Ÿ›Ñ` ”ÇÃ¨× ¨ÃU ”Ç by laws or international agreement ratified by
Ã}LKõ ¾}ŸKŸK T”—¨<U n Ethiopia;
’¨<&
#
!6/ ÑÅw ¾}Å[Ñuƒ °n$ TKƒ uQÓ
u}Å’ÑÑ Y’ Y`¯ƒ YM×” vK¨< 26/ “restricted goods” means goods which the
›"M u}cÖ ðnÉ "MJ’ ue}k` importation, exportation or transit is restricted
¨Å ›Ñ` ”ÇÃÑv ¨ÃU Ÿ›Ñ` unless it is permitted by the competent
”ÇÃ¨× ¨ÃU ”ÇÃ}LKõ ÑÅw authority in accordance with legal procedures;
¾}Å[Ñuƒ n ’¨<&
#
!7/ ¾Ñ<U\¡ x”É$ TKƒ T”—¨<U c¨< 27/ “customs bond” means an undertaking in legal
u¨<M ¨<cØ u}²[²\ G<’@−‹ form by which a person enters into a binding
Sc[ƒ Óȁ¨<” KTTELƒ“ KT¡ arrangement with the Authority to comply with
u` ŸvKeM×’< Ò` uQÒ© S”ÑÉ the prescribed conditions;
¾T>Ñv¨< ›eÑÇÏ ¾ªeƒ“ ¨<M ’¨<&
#
!8/ የጉምሩክ ቦንድድ መጋዘን$ TKƒ °n−‹ 28/ “ customs bonded warehouse” means any
k[Ø eŸ=ŸðMv†¨< É[e ¾T>ŸT premises licensed by the Authority for the
‡uƒ“ uvKYM×’< ðnÉ ¾}cÖ¨< deposit of dutiable goods on which duty has not
T“†¨<U eõ^ c=J” u}ÚT] Ÿk been paid and it includes a duty free shop or
[Ø ’í ¾J’< c<q‹” ¨ÃU x”É ¾} bonded factories;
Å[Ñ< ów]"−‹” ÁÖnMLM&
# 29/ “temporary storage of goods” means an
!9/ Ñ>²?Á© ¾°n TŸT‰$ TKƒ Ñu=“ enclosed or open premises approved by the
¨Ü ¨ÃU }LLò °n−‹ ¾Ñ<U
Authority where import, export or transit goods
\¡ Y’-Y`¯ƒ ›Ö“k¨< eŸT>K
kl É[e uÑ<U\¡ lØØ` e` J’¨< are stored temporarily under customs control
¾T>q¿uƒ uvKYM×’< ¾}ðkÅ ´Ó pending the completion of customs formalities;
¨ÃU ¡õƒ ¾°n TŸT‰ x ’¨<&
gA 4¹þ6)5 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4605

#
"/ ¾ß’ƒ SÓKÝ$ TKƒ ¾°n LŸ=' 30/ “cargo manifest” means a document which
}kvÃ' UM¡ƒ' °iÓ lØ`' indicate the consignor, consignee, mark,
¯Ã’ƒ' w³ƒ' ¡wŃ' ´`´`' package number, quality, quantity, weight,
¾ß’ƒ È¡L^c=Ä” lØ`”“ descriptions, cargo declaration number and
¾SdcK<ƒ” ¾T>ÁSK¡ƒ c’É ’¨<& other particulars of goods;
#
"1/ ¾e]ƒ ›Ñ` ¾Ue¡` ¨[kƒ$ TKƒ 31/ “certificate of origin” means a document issued
›”É n eK}S[}uƒ ›Ñ` ƒ¡¡K— by a competent authority certifying the
’ƒ u}S[}uƒ ›Ñ` YM×” vK¨< authenticity of the origin of goods;
›"M ¾T>cØ T[ÒÑÝ c’É ’¨<&
#
"2/ ¾Y]ƒ ›Ñ` Å”w$ TKƒ u¯KU 32/ “rules of origin” means a procedure and criteria
›kõ' u›"vu=Á© ¨ÃU uG<KƒÄi
put in place to determine the origin of goods in
¾”ÓÉ YUU’„‹ SW[ƒ °n−‹
¾}W\uƒ” ›Ñ` KS¨c” ¾}²[Ò accordance with international, regional or
¾›c^` Y`¯ƒ“ SS²— ’¨<& bilateral trade agreements;

"3/ #
¢”‚Ã’`$ TKƒ S<K< uS<K< ¨ÃU 33/ “container” means a receptacle which is fully or
uŸòM ¾}²Ò“ °n” KSÁ´ ¾}c^ partially enclosed with a compartment for
¡õM ÁK¨<' K}ÅÒÒT> ›ÑMÓKAƒ containing goods, suitable for repeated use and
¾T>¨<M“ u›”É ¨ÃU Ÿ›”É uLà specially designed to facilitate the carriage of
uJ’ ¾SÕÕ¹ ¯Ã’ƒ °n” ukLK< goods by one or more mode of transport;
KTÕÕ´ ”Ç=‰M }Å`ÑA uM¿
G<’@ ¾}²ÒË ¾°n SÁ¹ ’¨<&
34/ “customs approved treatment or use of goods”
#
"4/ uÑ<U\¡ ›c^` }kvÃ’ƒ Áј ¾°n means the placing of goods under customs
›ÁÁ´ ¨ÃU ›ÖnkU$ TKƒ °n ¨Å procedure for their re-exportation from the
Ñ<U\¡ ¡MM ”Ç=Ñv' ŸÑ<U\¡ ¡MM customs territory, disposal, forfeiture or return
uÉÒT> ¨Å¨<ß ›Ñ` ”Ç=L¡' ”Ç=
¨ÑÉ' ”Ç=¨[e ¨ÃU KvKu?~ ”Ç= to the owner;
SKe uÑ<U\¡ ¾›W^` Y`¯ƒ ¨<eØ
”Ç=ÁMõ TÉ[Ó ’¨<&
35/ “customs control” means the conducting, by the
#
"5/ ¾Ñ<U\¡ lØØ`$ TKƒ QÑA‹“ Authority, of examination of goods, verification
SS]Á−‹ SŸu^†¨<” KT[ÒÑØ of the existence and authenticity of documents,
uvKYM×’< ¾T>ðìU °n” ¾Sð examination of the accounts of undertakings
}i' ¾c’É” S•`“ ƒ¡¡K—’ƒ” and other records to ensure that laws and
¾T[ÒÑØ' nM ¾}ÑvKƒ” ¾H>dw directives are observed;
SÓKÝ“ S³Ówƒ” ¾SS`S`
}Óv` ’¨<&
#
"6/ ¾Ñ<U\¡ ¨Åw$ TKƒ KÑ<U\¡ QÓ 36/ “customs port’’ means any place that is
›ðíìU c=vM ¾Ñu=' ¾¨Ü“ }LLò designated by the Authority for unloading,
°n−‹ ¾T>^Ññuƒ' ¾T>q¿uƒ“ storage and loading of import, export and
¾T>Ý’<uƒ uvKYM×’< ¾T>¨c” transit goods for the purpose of enforcing
T“†¨<U eõ^ c=J” Å[p ¨Å customs laws and includes dry port;
w”U ÃÚU^M&
#
"7/ ¾k[Ø }SLi$ TKƒ uk[Ø }S 37/ “draw back” means a refund of all or part of
Li ¾›W^` Y`¯ƒ SW[ƒ K¨Ü any import duties and taxes on inputs used to
°n TU[‰ ØpU LÃ KªK Ø_ produce export goods in accordance with the
°n ¾}ŸðK” k[Ø“ ¡e uS<K< draw back procedure;
¨ÃU uŸòM ”Ç=SKe TÉ[Ó
’¨<&
#
"8/ ¾k[Ø }SLi ¾›W^` Y`¯ƒ$ 38/ “draw back procedure” means the customs
TKƒ ¾¨Ü °n” KTU[ƒ ØpU procedure which provides a refund to be made
Là KªK Ów¯ƒ ¾}ŸðK k[Ø }S on the export of goods in respect of the duties
Li ¾T>Å[Óuƒ ¾Ñ<U\¡ ¾›W^` and taxes charged on inputs used in their
Y`¯ƒ ’¨<& productions;
gA 4¹þ6)6 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4606

#
"9/ ¾°n õ}h$ TKƒ ¾°n¨<” ¾e]ƒ 39/ “examination of goods” means the physical
HÑ`' ¾S×uƒ” HÑ`' vI]' G<’@' examination of goods by customs to satisfy that
›Ã’ƒ' w³ƒ' ªÒ' ¾]õ ›SÇ the origin, country of export, nature, condition,
Åw' u°n Td¨mÁ È¡L^c=Ä” pî quality, quantity, tariff classification and value
¨<eØ uk[u¨< ´`´` Sc[ƒ ¾} of the goods are in accordance with particulars
TEL SJ’<” KT[ÒÑØ uÑ<U\¡ ¾T> furnished in the goods declaration and includes
ðìU ›"L© U`S^ c=J”' u}Õ examination of goods on the basis of baggage
¼‹ ¾h”× Te¨mÁ È¡L^c=Ä”
declarations by travelers;
SW[ƒ ¾T>Å[Ó ¾°n U`S^”
ÃÚU^M&
#
#/ ¾k[Ø ’í °n SgÝ SÅw`$ 40/ “duty free shop” means a shop established in
TKƒ ŸT”—¨<U k[Ø“ ¡e ¡õÁ international airports or, where necessary, in
’í ¾J’ °n K¯KU ›kõ S”ÑÅ™ other places in which duty and tax free goods
‹“ KK?KA‹ ¾k[Ø ’í vKSw„‹ are sold to international passengers and other
¾T>gØuƒ u¯KU ›kõ ›¾` T[ò duty free privileged persons;
Á−‹ ¨ÃU ›eðLÑ> J• c=ј uK?
KA‹ x−‹ ¾T>ssU SÅw` ’¨<&
#
#1/ ¾Ñ<U\¡ Ts[Ý$ TKƒ c¨<”“ 41/ “customs crossing” means a designated point of
SÕÕ¹” ”Ç=G<U ¾Ñu=' ¾¨Ü“ crossing of the customs boundary line for
}LLò °n−‹” KTeÑvƒ' KTe persons and means of transport as well as for
¨×ƒ“ KTgÒÑ` ¾}ðkÅ ¾É”u` import, export and transit goods, and includes
SeS` c=J” ¯KU›kó© ¾É”u` international border traffic routes;
ƒ^ò¡ ”penc? ¾T>ðçUv†¨<”
Yõ^−‹ ÃÚU^M&
#
#2/ ¾Ñ<U\¡ ¾Ö[õ SeS`$ TKƒ 42/ “customs frontier strip” means a 15-kilometer
Ÿ›=ƒÄåÁ ¾Ñ<U\¡ É”u` SeS` wide part of the customs territory from the
¨Å ¨<eØ eŸ 05 Ÿ=KA T@ƒ` Ñv customs boundary line of Ethiopia;
wKA ¾T>ј Yõ^ ’¨<&
#
#3/ ¾ÉI[ °n ›¨×Ø *Ç=ƒ$ TKƒ uv
KYM×’< K}Kkk °n k`xMƒ ¾’u 43/ “post clearance audit” means a process which
[¨< ¾Ñ<U\¡ Ç=¡L^c=Ä” ƒ¡¡M enables the Authority, after the release of
SJ’<” KT[ÒÑØ n¨<” uTeS goods, to verify the accuracy of customs
׃ ¨ÃU ¨Å¨<ß uSL¡ uk؁ declarations through the examination of the
¨ÃU u}²ªª] u}d}ð c¨< Ï books, records, business systems and other
¾T>Ñ–< S³Ówƒ”' ]¢`Ê‹”' ¾” relevant customs commercial data held by
ÓÉ ›W^a‹” “ K?KA‹ ›Óvw’ƒ persons directly or indirectly involved in the
ÁK†¨<” Ñ<U\¡ ’¡ ¾”ÓÉ S[Í import or export of goods;
−‹” ¾SS`S` Y[¯ƒ ’¨<&
#
#4/ É”Ñ}— õ}h$ TKƒ °n ŸÑ<U\¡
Ÿ}Kkk u%EL ueÒƒ Y^ ›S^` 44/ “surprise check” means the re-examination of
Y`¯ƒ SW[ƒ ¨ÃU u}Úvß goods after their customs release based on risk
S[Í LÃ uSSe[ƒ uÉÒT> ¾T>Ÿ management or receipt of concrete evidence;
“¨” õ}h ’¨<&
#5/ &¾YÒƒ Y^ ›S^`$ TKƒ uÑ<U 45/ “risk management” means a system of
\¡ ¡MM uT>Ñu<“ uT>¨Ö< °n−‹ management by which different risk bands are
Là ›ÑMÓKAƒ ›c×Ö<”“ ¾lØØ` categorized on the basis of their risk levels in
Y`¯~” T>³“© vÅ[Ñ G<’@ uT> light of fair customs service provision and
kSÖ< Seð`„‹ SW[ƒ ¾}KÁ¾ control with respect to goods brought to or
¾YÒƒ Å[Í uT¨<׃ ¾T>Ÿ“¨” taken out of customs territory;
›c^` ’¨<&
#
#6/ °n” SMkp$ TKƒ uÑ<U\¡ lØ 46/ “release of goods” means a procedure whereby
Ø` Y` ÁK °n K}ÑKçKƒ ¯LT goods under customs control are released for
”Ç=¨<M ¾T>Kkpuƒ Y`¯ƒ ’¨<& the purposes declared;
gA 4¹þ6)7 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4607

#7/ #¾Ñ<U\¡ g<U$ TKƒ ¾Ñ<U\¡ Y^” 47/ “customs officer” means an official or
uLò’ƒ ”Ç=ÁŸ“¨<” ¾}SÅu employee assigned to discharge customs
Lò ¨ÃU c^}— c=J” ¾U`S^ operations and includes an investigation officer;
g<U” ÃÚU^M&
48/ “security” means cash deposit, bank guarantee,
#
#8/ ªeƒ“$ TKƒ KÑ<U\¡ ¾}Ñv Óȁ insurance bond or an undertaking provided for
SðìS<” KT[ÒÑØ ¾T>Áe‹M ensuring the fulfillment of an obligation to the
¾Ø_ Ñ”²w }kTß' ¾v”¡ Ò^ customs;
”+' ¾›=”g<^”e x”É ¨ÃU uê
Oõ ¾}Å[Ñ ¾Óȁ eUU’ƒ ’¨<&
# 49/ “seizure” means taking possession of goods or
#9/ SÁ´$ TKƒ QÓ” ŸSðçU ¨ÃU documents in relation with law execution and
ŸTeŸu` Ò` u}ÁÁ² n” ¨ÃU
enforcement;
c’É” ulØØ` e` TÉ[Ó ’¨<&
# 50/ “under the cover of legally declared goods”
$/ uQÒ© n ŸKL’ƒ$ TKƒ ¾Ñ<U\¡
Ç=¡L^c=Ä” Ÿk[uuƒ n Ò` u¯ means the act of intermingling of goods that are
Ã’ƒ' uSÖ”' uw³ƒ' uªÒ ¨ÃU different in type, size, quantity, value or
uY]ƒ ›Ñ` M¿’ƒ ÁK¨<” n country of origin with the declared goods;
¾SkLkM É`Ñ>ƒ ’¨<& 51/ “Authority’’ means the Ethiopian Revenue and
# $ Customs Authority;
$1/ vKYM×” TKƒ ¾›=ƒÄåÁ Ñu=−
‹“ Ñ<U\¡ vKYM×” ’¨<& 52/ “Director General” means the Director General
# $
$2/ ª“ ÇÃ_¡}` TKƒ ¾vKYM×’< of the Authority;
ª“ ÇÃ_¡}` ’¨<& 53/ any expression in the masculine gender
$3/ T”—¨<U u¨”É ï ¾}ÑKç¨< includes the femine.
›’ÒÑ` c?ƒ”U ÃÚU^M::

3. ¾}ðíT>’ƒ ¨c”
3. Scope of Application
1/ ÃI ›ªÏ u›=ƒÄåÁ ¾Ó³ƒ ¨c”
¨Ø’ƒ vK¨< SMŸ< }ðíT> 1/ This Proclamation shall be applied in the entire
ÃJ“M:: territory of Ethiopia uniformly.

2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@

”Å}Öuk J• ÃI ›ªÏ ¨Å Ñ<U\¡ 2/ Without prejudice to sub-article (1) of this
¡MM uT>Ñu<' ŸÑ<U\¡ ¡MM uT>¨Ö<' Article, this Proclamation shall regulate import
uÑ<U\¡ ¡MM uT>}LKñ“ ¾Ñ<U\¡ goods, export goods, goods in transit and any
lØØ` uT>ÁÅ` Óv†¨< °n−‹ goods subject to customs control including
”Ç=G<U ŸÑ<U\¡ ›c^` Ò` u}ÁÁ²
Swƒ u}c׆¨<“ Óȁ u}×Kv†¨< rights and obligations of persons who takes part
c−‹ LÃ }ðíT> ÃJ“M:: in customs formalities.

4. ¾Ñ<U\
¾Ñ<U\¡ ›c^` S`J−‹ 4. Principles of Customs Procedures

1/ u²=I ›ªÏ ¾}Å’ÑѨ< ¾Ñ<U\¡ Y’-

Y`¯ƒ ›ðéçU ግልፅነትንና ተጠያቂ 1/ The customs procedures prescribed in this
ነትን የሚያረጋግጥ }Ñu= S[Í” SW[ƒ Proclamation shall be applied to effect customs
vÅ[Ñ“ ¾YÒƒ e^ ›S^` Y`¯ control in a manner assuring transparency and
ƒ” u} }K ¾U²“ SS]Á ›T" accountability based on appropriate information
˜’ƒ uT>Å[Ó ¾Ñ<U\¡ lØØ` K}k and the principles of risk management and
LÖð ¾”ÓÉ ”penc? U‡ G<’@” thereby create conducive condition for trade
¾T>ðØ` SJ” ›Kuƒ:: facilitation.
gA 4¹þ6)8 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4608

2/ ¾Ñ<U\¡ ›c^a‹ u›KU ›kõ Å[Í 2/ Customs procedures shall be based on

}kvÃ’ƒ ÁÑ–< ¾›=”ö`T@i” ‚¡• internationally accepted information technology
KAÍ= Seð`„‹” ¾}Ÿ}K<“ ŸT>SK standards and shall be carried out in
Ÿ†¨< ¨Ñ•‹ Ò` uSÅÒÑõ“ uSS consultation with relevant parties in order to
"Ÿ` S[Í KScwcw' KS}”}”' gather, analyze, use and store information.
KSÖkU“ KSÖup ¾T>Áe‹K< SJ”
›Kv†¨<::
PART TWO
¡õM G<Kƒ CUSTOMS PROCEDURE AND CONTROL
¾Ñ<U\
¾Ñ<U\¡ ›W^`“ lØØ`
lØØ`

5. uÑ<U\
uÑ<U\¡ Ts[Ý“ ¾Ö[õ SeS` 5. Movement of Goods across Customs Crossings and
eKT>”kdke °n within Customs Frontier Strip

1/ ¾Ñ<U\¡ Ö[õ SeS`“ ¾Ñ<U\¡ 1/ Customs frontier strip and customs crossing
Ts[Ý ”penc? uQÓ ¨ÃU u›KU shall be used for border crossing or transport of
›kõ eUU’ƒ Sc[ƒ É”u` goods only by persons entitled to such activities
KTs[Ø ¨ÃU °n” KTÕÕ´ Swƒ on the basis of laws or international
K}c׆¨< c−‹ w‰ ÁÑKÓLM:: agreements.

2/ uÑ<U\¡ ¾Ö[õ SeS` ¨<eØ 2/ Persons having real property within customs
¾TÔkdke ”w[ƒ ÁL†¨< c−‹ frontier strip shall be entitled to transport goods
uÑ<U\¡ Ts[Ý−‹ uŸ<M K’<b†¨< necessary for their living and work on their
›eðLÑ> ¾J’< °n−‹” ¨ÃU u›KU property as well as other things stipulated by
›kõ eUU’ƒ É”ÒÑ@−‹ Sc[ƒ international agreements.
¾}ðkÆ °n−‹” ¾TÕÕ´ Swƒ
Õ^†ªM::
3/ uÑ<U\¡ ¾Ö[õ SeS` ›"vu= ¾T> 3/ Doctors, veterinarians, other medical staff and
•\ NŸ=V‹' ¾”edƒ NŸ=V‹' rescue workers residing within customs frontier
K?KA‹ ¾Q¡U“ W^}™‹ “ ¾Q´w” strip may carry instruments and medications
Q胓 ”w[ƒ uTÇ” Y^ Là needed for their activities through frontier
¾}cT\ c−‹ KY^†¨< ¾T>ÁeðM crossings when approved by pertinent
Õ†¨<” SÉH’>„‹“ Sd]Á−‹ ›Óvw authority.
ÁK¨< ¾S”ÓYƒ ›"M uT>c׆¨<
ðnÉ Sc[ƒ uÑ<U\¡ Ts[Ý−‹
uŸ<M TÕÕ´ ËLK<::
6. Customs Ports and Transit Routes
6. ¾Ñ<U\
¾Ñ<U\¡ ¨Åx‹“ ¾S}LKòÁ S”ÑÉ
1/ Import, export and transit goods shall enter
1/ Ñu=' ¨Ü “ }LLò °n−‹ u}¨c’ through prescribed customs ports or customs
¾Ñ<U\¡ ¨Åw ¨ÃU Ts[Ý uŸ<M crossings and be transported through prescribed
uSÓvƒ u}ðkÆ ¾S}LKòÁ routes.
S”ÑÊ‹ SÕÕ´ ›Kv†¨<::
2/ Customs ports, custom crossings and transit
2/ ¾Ñ<U\¡ ¨Åx‹' Ts[Ý−‹“ ¾S} routes shall be determined by the Authority and
LKòÁ S”ÑÊ‹ uvKYM×’< èc be publicized by public notice issued by the
“K<& ÃIU vKYM×’< uT>Á¨×¨< Authority.
¾Q´w Te¨mÁ ÃÑKéM::
gA 4¹þ6)9 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4609

7. uÑ<U\
uÑ<U\¡ ›c^` }kvÃ’ƒ Áј ¾°n
¾°n ›ÁÁ´ 7. Customs Approved Treatment or Use of Goods
¨ÃU ›ÖnkU
1/ u²=I ›ªÏ uK?L G<’@ "M}Å’ÑÑ ue}
k` u°n¨< vI]' w³ƒ' Y]ƒ GÑ`' 1/ Unless otherwise provided in this Proclamation,
SÉ[h Yõ^¨< ¨ÃU u›LL¡ G<’@ customs approved treatment or use of goods
¨< Là M¿’ƒ dÃÅ[Ó u}kSÖ< shall be applied in accordance with standards
Seð`„‹ SW[ƒ uÑ<U\¡ ›c^` prescribed without any discrimination as to the
}kvÃ’ƒ ÁÑ– ¾°n ›ÁÁ´ ¨ÃU nature, quantity, origin, destination or shipment
¾›ÖnkU Y`¯ƒ }Óv^© ÃÅ[ÒM:: conditions of the goods.
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}SKŸ 2/ Sub-article (1) of this Article may not be
}¨< ¾°n ›ÁÁ´ ¨ÃU ›ÖnkU applicable if such application is contrary to any
ŸQ´w V^M ›Övup' Ÿc−‹' Ÿ” measure taken for the protection of public
cdƒ ¨ÃU Ÿ°îªƒ Ö?”’ƒ“ Qèƒ morality, the protection of health and life of
›Övup' Ÿ]"©“ vIL© p`f‹ ¨ÃU humans, animals or plants, the protection of
Ÿ›Ub© ”w[ƒ ›Övup ¨ÃU uK?L historical and cultural heritages or intellectual
QÓ Ÿ}ðkÅ ¾°n−‹ ›ÁÁ´ ¨ÃU property rights, or other specific treatment or
›ÖnkU Ò` ¾T>n[” ŸJ’ uY^ LÃ
use of goods provided by law.
›Ã¨<MU::
8. Import, Export and Transit Goods
8. eKÑu=' ¨Ü“
¨Ü“ }LLò °n−‹
1/ For the purpose of carrying out customs
1/ KÑ<U\¡ Y^ ›ðíìU ¾T>Ÿ}K<ƒ activities, the following goods shall be under
°n−‹ uÑ<U\¡ lØØ`“ Øun Y` customs supervision and control:
ÃJ“K<&
a) imported goods, from the time of their arrival at
G( ¨Å ›Ñ` ¨<eØ ¾T>Ñu< °n−‹ Ñ<U customs port until the completion of customs
\¡ ¨Åw ŸÑu<uƒ Ñ>²? ËUa ¾Ñ<U formalities and they are received by the
\¡” Y’-Y`¯ƒ ›TEM}¨< ›eS importer or his agent;
ܨ< ¨ÃU ¨Ÿ=K< eŸT>[Ÿw&
b) goods deposited to customs warehouse,
K( ¨ÅÑ<U\¡ SÒ²” ¾Ñu< °n−‹ from the time they are deposited until they
ŸÑu<uƒ Ñ>²? ËUa eŸT>¨Ö<& are removed from the warehouse;
c) export goods, from the time they entered
N( ¨Å¨<ß ›Ñ` ¾T>LŸ< °n−‹ customs port until the completion of
¨ÅÑ<U\¡ ¨Åw ŸÑu<uƒ Ñ>²? ËUa customs formalities and be exported;
¾Ñ<U\¡ Y’-Y`¯ƒ }ðêV
eŸT>LŸ<&
d) goods in transit, from the time their
S( }LLò °n−‹ ”Ç=”kdkc< Ÿ}ðk
Åuƒ Ñ>²? ËUa KS}LKõ ¾}c movement is allowed until the completion
Ö¨< ¾Ñ>²? ÑÅw eŸT>Áun& of transit procedure;

W( vKu?ƒ ¾K?L†¨<' ¾}}¨<' ¾}¨ e) goods found with out owner, abandoned,
[c<' ¨ÃU u¢”ƒav”É ¾}Á²< forfeited or contraband goods or goods

A forteited for violating the provisions of this
!"# $# %&' Proclamation or other laws enforced by the
Authority until their disposal.
() '* °n−‹ eŸT>¨ÑÆ
É[e:: 2/ Without prior authorization of the Authority,
no person may be allowed to enter customs
2/ T”—¨<U c¨< ŸvKYM×’< ðnÉ dÁ
warehouse in which goods, put under the
ј u²=I ›”kê ”®<e ›”kê *1(
supervision and control of customs in
u}ÑKì¨< SW[ƒ uÑ<U\¡ lØØ`“
Øun Y` ÁK< °n−‹ ¨Å }ŸT‡uƒ accordance with sub Article(1) of this Article,
Yõ^ SÓvƒ' °n−‹” S¡ðƒ ¨ÃU are deposited, or open or do any acts on such
T“†¨<”U ’Ñ` u°n−‹ Là SðìU goods.
›Ã‹MU::
gA 4¹þ6)0 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4610

9. uþe eKT>LŸ< °n−‹

9. Postal Consignment
1/ T”—¨<U °n ¾Ñ<U\¡ Y’-Y`¯ƒ
dÃðìUuƒ uþe u?ƒ uŸ<M ¨Å 1/ Goods imported or exported through post office
›Ñ` K=Ñv ¨ÃU Ÿ›Ñ` K=¨× shall not be released without accomplishing
›Ã‹MU:: customs formalities.

2/ uþe u?ƒ uŸ<M ¨Å ›Ñ` ¾T>Ñv “

Ÿ›Ñ` ¾T>¨× n uYõ^¨< uT>ј 2/ Customs formalities with respect of goods
¾Ñ<U\¡ g<U lØØ` ¾}Å[Ñuƒ ¾Ñ< imported or exported through post office shall be
U\¡ Y’ Y`¯ƒ ÃðìUuM:: accomplish under the control and supervision of
J•U ¾Ñ<U\¡ ×u=Á uTÕ`uƒ Ñ>²?
customs officer. Where there is no customs office,
¾þe u?ƒ Y^¨<” ¾T>ÁŸ“¨<’¨<
›"M ŸvKYM×’< uT>cØ ¾¨<¡M“ the Authority may delegate such power to the
YM×” ¾T>c^uƒ G<’@ K=²[Ò authorized post office. The details shall be
ËLM::: ´`´` ›ðíìS< uvKYM×’< prescribed by directive to be issued by the
uT>¨× SS]Á èc“M:: Authority.
3/ uþe u?ƒ uŸ<M ¨Å ›Ñ` KT>Ñv n
uLŸ=¨< ¾}cÖ SÓKÝ ¨ÃU un¨< 3/ Where any form completed by the sender or label
Là ¾}KÖð UM¡ƒ“ Ÿn¨< Ò` and supporting documents produced in respect of
¾k[u T“†¨<U ÅÒò c’É' goods imported through post office shows that:
G( ¾n¨< ªÒ uvKeM×’< Ÿ}¨c’¨< a) the goods have a value equal to or
Ÿ<M ¨ÃU Ÿ²=Á uLà SJ’<” exceeding from the value determined by
¾T>Á[ÒÓØ ŸJ’' the authority;
K( ¨Å ›Ñ` KSÓvƒ W`}òŸ?ƒ ¾T> b) importation of the goods require
ÁeðMѨ< n SJ’<” ¾T>ÑMî certification; or
ŸJ’' ¨ÃU
c) the goods require to be placed under
N( ¾Ñ<U\¡ Y’ Y`¯ƒ }ðîVuƒ customs procedure for home consumption;
K›Ñ` ¨<eØ õЁ ¨Å ›Ñ`
”Ç=Ñv ¾T>ðkÉ n SJ’<”
¾T>Á[ÒÓØ ŸJ’' such form or label and supporting documents
}kvÃ’ƒ ÁÑ– Ç=¡L^c=Ä” ”Å shall be considered as an acceptable declaration
k[uuƒ n }qØa ¾Ñ<U\¡ Y’ for the purpose of customs formalities; provided,
Y`¯ƒ ÃðìUuM:: J•U u²=I however, that a separate goods declaration shall
G<’@ ¾Ñv T“†¨<U n ›eðLÑ> be required where necessary.
SJ’< Ÿ}[ÒÑÖ ¾}K¾ Ç=¡L
^c=Ä” ”Ç=k`wuƒ ÃÅ[ÒM::
4/ Where any goods to be exported through post
4/ uþe u?ƒ uŸ<M ¨Å ¨<ß ›Ñ` ¾T> office, require no certification, have a value not
L¡ T“†¨<U n eKSLŸ< c`}òŸ?ƒ exceeding the prescribed amount or are exempted
¾TÁeðMѨ< ŸJ’' Ÿ}¨c’¨< ªÒ from customs formalities, they shall not be
uLà "MJ’ ¨ÃU ¾Ñ<U\¡ Y’-Y` subject to customs supervision.
¯ƒ K=ðçUuƒ ¾T>Ñv "MJ’ ¾Ñ<U\¡
lØØ` ›ÃÅ[ÓuƒU::
10. Prohibited and Restricted Goods
0. ¾}ŸKŸK<“
¾}ŸKŸK<“ ÑÅw ¾}Å[Ñv†¨< °n−‹
1/ Prohibited goods shall be under customs
supervision and control until appropriate measure
1/ ¾}ŸKŸK °n u²=I ›ªÏ“ uK?KA‹
QÑA‹ SW[ƒ ›Óvw ÁK¨< `UÍ is taken in accordance with this Proclamation and
eŸT>¨cÉuƒ Ñ>²? É[e uÑ<U\¡ other laws.
lØØ`“ Øun e` ÃqÁM::
gA 4¹þ6)01 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4611

2/ ÑÅw ¾}Å[Ñuƒ °n ÑÅu<” ŸT>ÁeŸ 2/ Restricted goods shall be under customs

w[¨< SY]Á u?ƒ ¾}cÖ ðnÉ eŸ supervision and control until a permit issued by
T>k`wuƒ uÑ<U\¡ lØØ`“ Øun the office controlling its importation or
e` ÃqÁM:: J•U ÑÅw ›eŸv]¨< exportation is presented; provided, however, that
SY]Á u?ƒ ¾T>cÖ¨< ðnÉ u" it shall be re-exported to the country from which
k“ƒ ¨<eØ KÑ<U\¡ "Mk[u n¨< it is imported or, in the case of export, it shall be
ŸGÑ` ”ÇÃ¨× ¨ÃU ¨ÅS×uƒ barred from departing from Ethiopia, unless such
GÑ` ”Ç=SKe ÃÅ[ÒM:: permit is presented within 30 days.
3/ ÑÅw ¾}Å[Ñuƒ °n ¨ÅS×uƒ GÑ` 3/ Where restricted goods are not re-exported within
”Ç=SKe uÑ<U\¡ Ÿ}ÑK ìuƒ k”
30 days from the date of notification, it shall be
ËUa u" k“ƒ ¨<eØ ŸGÑ` "M¨× considered as abandoned goods.
”Å}}¨ n ÃqÖ^M::
11. Customs Control
01. ¾Ñ<U\
¾Ñ<U\¡ lØØ`
1/ vKeM×’< ¾Ñ<U\¡ Y`¯„‹ u}Óv`
Là SªL†¨<” KT[ÒÑØ uY^ Là 1/ The Authority may, in accordance with conditions
vK<ƒ É”ÒÑ@−‹ SW[ƒ ›Óvw’ƒ laid down by the provisions in force, take any
ÁL†¨<” T“†¨<U ¯Ã’ƒ `UÍ−‹ measure it deems necessary to ensure that custom
S¨<cÉ Ã‹LM:: rules are applied.
2/ u²=I ›ªÏ u}K¾ G<’@ "M}Å’ÑÑ
ue}k`' vKYM×’< °n−‹ ŸÑ<U\¡
¡MM SÓu=Á u` ËUa ¾Ñ<U\¡ 2/ Unless otherwise provided by this Proclamation,
Y`¯ƒ }Ö“q ŸÑ<U\¡ ¡MM eŸ= the Authority shall ensure that goods remain the
¨Ö< É[e u›Ã’ƒ' up`î' uòƒ“ same in kind, form, quality and in any other
uK?L uT“†¨<U G<’@ ÁM}K¨Ö< respect from their introduction into the customs
J’¨< Sq¾†¨<” T[ÒÑØ ›Kuƒ:: territory till the end of customs procedure.
3/ uÑ<U\¡ ¾lØØ` Y`¯ƒ SW[ƒ 3/ Measures to be taken under customs control
¾T>¨cƃ `UÍ−‹ ¾T>Ÿ}K<ƒ” include:
ÃÚU^K<&
G( °n−‹” uÑ<U\¡ ¨Åw ¨<eØ
a) examining, surveillance and safeguarding
u}ssS Ñ>²?Á© TŸT‰' uÑ<U
\¡ ×u=Á' uÅ[p ¨Åw' uÑ<U of goods at a temporary shelter in customs
\¡ SÒ²”' uS}LKòÁ S”ÑÉ port, customs station, customs warehouse,
¨ÃU vKYM×’< uT>¨e’¨< dry port, transit routes or any other place
T“†¨<U K?L x Là ¾Sð determined by the authority;
}i' ¾SŸ}M“ Øun ¾TÉ
[Ó&
b) re-examination of imported or exported
K( uS[Í“ ueÒƒ Y^ ›S^`
Là }S`Ÿ<µ õ}h ¾}Ÿ“¨’ goods based on information and risk
uƒ” ¨Ü ¨ÃU Ñu= °n uÉ management;
ÒT> ”Ç=ð}i ¾TÉ[Ó&
N( ¨Å ¨<ß ›Ñ` KT>L¡ °n Ÿ› c) certification of exported goods;
Ñ` ¨Ø…M wKA T[ÒÑÝ ¾Se
Öƒ&
d) affixing of customs seals, issuance and
S( ¾Ñ<U\¡ TI}V‹” TÉ[Ó'¾ verifying of prescribed documents;
²²< c’Ê‹” ¾SeÖƒ“ ¾T[Ò
ÑØ&
e) taking samples, prospectus, photos and
W( ¾°n−‡ ¯Ã’ƒ“ G<’@ ›KSK
¨Ö<” KT[ÒÑØ “S<“−‹”' other data for the purpose of ascertaining
SÓKÝ−‹”“ ö„−‹” ¾S¨< non-alteration in the kind and conditions of
cÉ& goods;
gA 4¹þ6)02 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4612

[( ¾}Õ¼‹” h”×−‹“ K?KA‹ °n

−‹ ¾Sð}i::
f) examining luggage and other goods carried
4/ u²=I ›”kê ”®<e ›”kê 3(N) SW[ƒ by travelers.
¨Å ¨<ß ›Ñ` KT>L¡ °n Ÿ›Ñ`
¨Ø…M }wKA uvKYM×’< T[ÒÑÝ 4/ Exported goods certification shall be issued
¾T>cÖ¨< Ÿ›=ƒÄåÁ S¨<Ý uJ’¨< pursuant to sub-article 3(c) of this Article only
¾SÚ[h ×u=Á ŸT>Ñ–¨< ¾Ñ<U\¡ when the information from the customs officer at
g<U °n¨< Ÿ›Ñ` S¨<×~” ¾T>ÑMê the end of the customs checkpoint reach the
T[ÒÑÝ ¨Å vKYM×’< ›¨<„T@i” Authority through its automated information
c=e}U c=Ñv ¨ÃU u}KÁ¿ ¾SÑ“— network or delivered in writing through other
²È−‹“ uêG<õ c=Å`e w‰ ’¨<:: communication media.

¡õM Zeƒ
¾Ñ<U\
¾Ñ<U\¡ Y’-
Y’-Y`¯ƒ ›ðíìU PART THREE
CUSTOMS FORMALITIES
U°^õ ›”É
eKÑ<U\
eKÑ<U\¡ Ç=¡L^c=Ä”
Ç=¡L^c=Ä”““ eK }LLò °n−‹ CHAPTER ONE
e’ e`¯ƒ ›ðéçU
CUSTOMS DECLARATION AND TRANSIT
PROCEDURES
02. ¾Ñ<U\
¾Ñ<U\¡ Ç=¡L^c=Ä”
12. Customs Declaration
1/ ¾Ñ<U\¡ Ç=¡L^c=Ä” uîG<õ' unM'
u›"M ”penc? ¨ÃU u›?K?¡ƒa’>¡e
S”ÑÉ K=k`w ËLM:: 1/ Customs declaration may be made in written
2/ uêG<õ ¾T>k`w Ç=¡L^c=Ä” K²=G< form, orally, by bodily action or electronically.
}wKA u}²ÒË pê LÃ SVLƒ' Sð[ 2/ Customs declaration to be presented in written
U“ KÑ<U\¡ Y’-Y`¯ƒ ›ðíìU ›eð form shall be filled in the prescribed form, signed
LÑ> ¾J’< ´`´a‹” uS<K< SÁ´
and contain all the particulars necessary for
›Kuƒ::
completing customs formalities.
3/ unM' u›"M ”penc? ¨ÃU u›?K?¡ƒ
a’>¡e ¾Ñ<U\¡ Ç=¡L^c=Ä” ¾T>k`wuƒ
G<’@ vKYM×’< uT>Á¨×¨< SS]Á 3/ The Authority shall issue directives on conditions
èc“M:: of making customs declaration orally, by bodily
action or electronically.
4/ ¾Ñ<U\¡ Ç=¡L^c=Ä” KÑ<U\¡ Y’-
Y`¯ƒ ›ðíìU ›eðLÑ> ŸJ’< c’Ê‹
Ò` u›eSܨ< ¨ÃU uLŸ=¨< ¨ÃU 4/ Customs declaration, together with all documents
u¨Ÿ=K< Sp[w ›Kuƒ:: required to be produced for the completion of
customs formalities, shall be presented by an
importer or exporter or by his agent.
03. ŸÑ<U
ŸÑ<U\
\¡ Ç=¡L^c=Ä” Ò` u›v]’ƒ eKT> 13. Supporting Documents of Customs Declaration
k`u< c’Ê‹
1/ ¾Ñ<U\¡ Ç=¡L^c=Ä” uT>k`wuƒ Ñ>²?
1/ On the presentation of customs declaration, the
¾T>Ÿ}K<ƒ c’Ê‹ ª“ pÍ= uvKYM×’<
uT>¨c’¨< w³ƒ }²ÒÏ}¨< u›v]’ƒ following original supporting documents shall be
Sp[w ›Kv†¨<& supplied to customs in a number of copies
determined by the Authority:
G( ¾TÕÕ¹ c’É&
a) transportation document;
K( ¾ªÒ c’É&
b) invoice;
N( ¾v”¡ ðnÉ&
c) bank permit;
S( ¾°n ´`´` SÓKÝ c’É&
d) packing list;
gA 4¹þ6)03 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4613

W( ¾e]ƒ GÑ` T[ÒÑÝ ¾Ue¡`

¨[kƒ& “
e) certificate of origin; and
[( K?KA‹ vKYM×’< uSS]Á
¾T>¨e“†¨< ›eðLÑ> ¾J’< f) other necessary documents prescribed by
c’Ê‹:: directives issued by the Authority.

2/ vKYM×’< um U¡”Áƒ c=k`wKƒ u²=I

›”kê ”®<e ›”kê (1) ¾}²[²\ƒ”
c’Ê‹ pÍ= K=kuM ËLM:: 2/ Where there are adequate reasons, the Authority
may accept copies of the documents listed under
sub-article (1) of this Article.
3/ ¨Å ¨<ß GÑ` KT>L¡ °n ¾T>Ö¾k¨<
¾TÕÕ¹ c’É °n¨<” Ÿ›=ƒÄåÁ
S¨<Ý eŸJ’¨< ¾Ñ<U\¡ ¨Åw É[e 3/ Transportation document that is required in
KTÕÕ´ ¾¨×¨<” ¨Ü ¾T>Ádà ¾GÑ` support of export goods shall be a document that
¨<eØ TÕÕ¹ c’É ’¨<:: is used as evidence for the cost of transportation
4/ vKYM×’< u¨<ß ›Ñ` s”s ¾k[u c’É of goods up to the customs point of exit.
uQÒ© }`ÕT> ¨Å ›T`— ¨ÃU 4/ The Authority may require any document
”ÅG<’@¨< ¨Å ”ÓK=´— }}`Ñ<V presented in a foreign language to be translated
”Ç=k`w K=Á´ ËLM:: into Amharic or, as it may be appropriate, into
English by an official translator.
5/ Ç=¡L^c=Ä” }kvÃ’ƒ "Ñ–uƒ k” ËUa 5/ Supporting documents and customs declaration
ŸÇ=¡L^c=Ä’< Ò` ›v] J’¨< ¾k[u< c’ shall constitute a single indivisible legal
Ê‹“ Ç=¡L^c=Ä’< ”Å ›”É ¾TÃ’× instrument upon acceptance of the declaration.
ÖM QÒ© c’É J’¨< ÁÑKÓLK<::

04. kKM ÁK ¾Ç=¡L^c=Ä” ›k^[w

14.Simplified Declaration
1/ u²=I ›ªÏ ¾}Å’ÑѨ< ¾Ñ<U\¡ Y’-
Y`¯ƒ ›ðíìU ”Å}Öuk J• 1/ Without prejudice to the provisions of this
vKYM×’<' Proclamation regarding customs formalities, the
Authority may permit simplified declaration in
the following manner:
G( ¾Ñ<U\¡ Ç=¡L^c=Ä” ¾}¨c’< ´`´ a) the customs declaration to omit certain
a‹” dô ¨ÃU u²=I ›ªÏ ›” particulars or some documents referred to in
kê 03 ”®<e ›”kê (1) Ÿ}²[²\ƒ sub-article (1) of Article 13 of this
c’Ê‹ ¾}¨c’<ƒ” u›v]’ƒ dô Proclamation;
ӂ=k`w'
K( ¾”ÓÉ ¨ÃU ›e}ÇÅ^© c’Ê‹”
b) commercial or administrative documents,
°n−‹ ¾Ñ<U\¡ Y’ Y`¯ƒ
”Ç=ðçUv†¨< ŸT>ÖÃp c’É Ò` accompanied by a request for goods to be
uTÁÁ´ uÑ<U\¡ Ç=¡L^c=Ä” Uƒ¡ placed under customs procedure, to be
ӂ=k`u<' presented in place of customs declaration;

N( ¾Ñ<U\¡ Y’-Y`¯ƒ ”Ç=ðìUv c) to relieve a person presenting a declaration

†¨< ¾}S²Ñu< °n−‹” KÑ<U\¡ from his obligation to present to the customs
”Ç=Ák`w uÇ=¡L^c=Ä” ›p^u=¨< the goods in respect of which customs
Là ¾}×K¨< Óȁ ”Ç=’X' K=ð procedure is to be applied.
pÉ Ã‹LM::

2/ ¾²=I ›”kê É”ÒÑ@−‹ ´`´` ›ðéçU

vKYM×’< uT>Á¨×¨< SS]Á èc 2/ The specific application of the provisions of this
“M:: Article shall be prescribed by directives to be
issued by the Authority.
gA 4¹þ6)04 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4614

05. ¾Ñ<U
¾Ñ<U\
\¡ Ç=¡L^c=Ä” eKT>k`wv†¨<
°n−‹ 15. Goods Subject to Customs Declaration
1/ T“†¨<U ¨Å GÑ` ¾T>Ñv' ¨Å ¨<ß
GÑ` ¾T>L¡ ¨ÃU }LLò °n ¾Ñ<U\¡ 1/ Any import, export or transit goods shall be
Ç=¡L^c=Ä” Ãk`wuM:: subject to customs declaration.
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}Å’ÑѨ<
u=•`U ¾Ñ<U\¡ Ç=¡L^c=Ä” uîOõ
2/ Notwithstanding sub-article (1) of this Article,
¾TÃk`wv†¨<” °n−‹ vKYM×’<
uSS]Á K=¨e” ËLM:: goods exempted from written customs declaration
may be determined by directives issued by the
Authority.
3/ ¾Ñ<U\¡ Ç=¡L^c=Ä” ¾k[uKƒ
T“†¨<U °n' 3/ Any goods in respect of which customs
declaration is presented shall, in the declaration,
G( KGÑ` ¨<eØ õЁ ¾S× ’¨< }wKA be identified as:
¾}S²Ñu ŸJ’ k[Ø ¾T>ŸðMuƒ'
Ÿk[Ø ’í ¾}Å[Ñ ¨ÃU ¾k[Ø a) dutiable, duty free or under duty-draw-back
}SLi ¾T>Ö¾puƒ SJ’< }KÄ import regime, if entered for home
SSMŸƒ ›Kuƒ& consumption;
K( ¨Å ¨<ß GÑ` ¾T>L¡ ’¨< }wKA
¾}S²Ñu ŸJ’ uH@Åuƒ GÑ` ¾T>k`
¨ÃU uÑ>²?Á©’ƒ ŸGÑ` ¨Ø„ b) an outright export or temporary export, if
}SMf ¨Å GÑ` ¾T>Ñv SJ’< entered for export.
}KÄ SSMŸƒ ›Kuƒ::
4/ vKYM×’< uvI]Á†¨< ¨ÃU uT>cÖ<ƒ
›ÑMÓKAƒ U¡”Áƒ °n−‹ pÉT>Á }c
Ø…†¨< ¾Ñ<U\¡ e’-e`¯ƒ ”Ç=ðìU 4/ The Authority may allow goods to be cleared
v†¨< K=ðpÉ Ã‹LM:: ´`´\ vKYM urgently due to their nature or the service they are
×’< uT>Á¨×¨< SS]Á èc“M:: required for. The details shall be prescribed by
directives to be issued by the Authority.
06. ¾Ñ<U\
¾Ñ<U\¡ Ç=¡L^c=Ä” eKThhM
1/ ¾Ñ<U\¡ Ç=¡L^c=Ä” Ÿk[u u%EL ›e
SÜ ¨ÃU LŸ=¨< ¨ÃU ¨Ÿ=K< uT>Ák 16. Amendment of Declaration
`u¨< ØÁo SW[ƒ uÇ=¡L^c=Ä’< ¨<eØ
Ÿ}²[²\ƒ SÓKÝ−‹ S"ŸM ›”Æ”
¨ÃU Ÿ²=Á uLà ¾J’<ƒ” ”Ç=ÁhiM 1/ The Authority may permit the importer or
vKYM×’< K=ðpÉKƒ ËLM:: J•U exporter or his agent, at his request, to amend one
¾T>Å[Ѩ< ThhÁ ›ekÉV SÓKÝ K} or more of the particulars of a customs declaration
WÖv†¨< °n−‹ "MJ’ ue}k` uK? already presented; provided, however, that such
KA‹ n−‹ LÃ Ç=¡L^c=Ä’< }ðéT>’ƒ amendment may not have the effect of rendering
”Ç=•[¨< ¾T>ÁÅ`Ó ›ÃJ”U:: the declaration applicable to goods other than
those originally declared.
2/ ¾²=I ›”kî ”®<e ›”kî (1) É”ÒÑ@
u=•`U vKYM×’< n−‡” ”ÅT>
ðƒi K›eSߨ< "e¨k¨< ¨ÃU 2/ Notwithstanding the provisions of sub-article (1)
uk[u¨< ¾Ñ<U\¡ Ç=¡L^c=Ä” ¨<eØ of this Article, any amendment may not be
¾Wð\ƒ ´`´a‹ ƒ¡¡K— ›KSJ“†
permitted after the Authority has informed the
¨<” "[ÒÑÖ u%EL ¨ÃU n¨< K›eS
ܨ< Ÿ}Kkk u%EL ThhÁ TÉ[Ó importer that it intends to examine the goods or it
›ÃðkÉU:: has established that the particulars are incorrect
or the goods have been released to the importer.
gA 4¹6)05 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4615

07. Ç=¡L^c=Ä”” eKSW[´

1/ ›eSܨ< ¨ÃU LŸ=¨< ¨ÃU ¨Ÿ=K< 17.Cancellation of Declaration
¾Ñ<U\¡ Ç=¡L^c=Ä” Ÿk[uuƒ ¨ÃU
¾¡õÁ Te¨mÁ Ÿ}²ÒËuƒ k” ›”e„ 1/ Where the importer or exporter or his agent fails
eŸ 5 k“ƒ É[e k׿” ¾Ñ<U\¡ Y’- to proceed with the customs formalities within
Y`¯ƒ "MðìS Ç=¡L^c=Ä’< ”Ç=c[´ five days after the presentation of a customs
K=Å[Ó Ã‹LM:: declaration or after completion of the preparation
of an assessment notice, the customs declaration
2/ ¾Ñ<U\¡ Ç=¡L^c=Ä” ¾k[u¨< u²=I ›ªÏ may be cancelled.
Ÿ}Å’ÑѨ< ¨ÃU ŸÑ<U\¡ ¾›W^`
Å”x‹ ¨<Ü SJ’< Ÿ}[ÒÑÖ ›eS 2/ Customs declaration may be cancelled upon the
ܨ< ¨ÃU LŸ=¨< ¨ÃU ¨Ÿ=K< request of the importer or exporter or his agent,
uT>Ák`u¨< ØÁo SW[ƒ K=c[´ where it is proved that the declaration has been
ËLM:: presented contrary to provisions of this
3/ ¾²=I ›”kê ”®<e ›”kê (2) É”ÒÑ@ Proclamation or in any inappropriate customs
u=•`U vKYM×’< °n−‡” ”ÅT> procedure.
ðƒi "e¨k u%EL ¾T>k`w ¾Ç=¡L 3/ Notwithstanding the provisions of sub-article (2)
^c=Ä” Ãc[´M˜ ØÁo }kvÃ’ƒ of this Article, the request for cancellation may
›Ã•[¨<U:: not be permitted where the Authority has
08. eK Ñ<U\
Ñ<U\¡ Ç=¡L^c=Ä” }kvÃ’ƒ TÓ–
TÓ–ƒ informed of its intention to examine the goods.
1/ ¾Ñ<U\¡ Ç=¡L^c=Ä” uvKYM×’< }kv 18. Acceptance of Customs Declaration
Ã’ƒ ¾T>ÁÑ–¨< Ç=¡L^c=Ä’<“ u²=I 1/ The Authority shall accept customs declaration
›ªÏ ›”kê 03(1) Là ¾}²[²\ƒ ›v] where the declaration and supporting documents
c’Ê‹ KÑ<U\¡ Y’-Y`¯ƒ ›ðíìU described under Article 13(1) of this
›eðLÑ> ¾J’< ´`´a‹” uT>Ñv
Proclamation contain the necessary particulars
SÁ³†¨< c=[ÒÑØ w‰ ’¨<::
required for the completion of customs
2/ u}K¾ G<’@ uÓMê "M}Å’ÑÑ uk` formalities.
¾Ñ<U\¡ Ç=¡L^c=Ä” uk[uuƒ k”
¾Ñ<U\¡ Y’-Y`¯ƒ” ¾T>SKŸ~ uY^ 2/ Unless otherwise expressly provided, all
Là ÁK< ¾QÓ É”ÒÑ@−‹ Ç=¡L^c=Ä’< provisions of the law, relating to customs
¾k[uKƒ” °n uT>SKŸƒ }ðíT> formalities, in force on the day of presentation of
ÃJ“K<:: a customs declaration shall be applied with
respect to the goods for which the declaration is
3/ vKYM×’< ¾k[uKƒ ¾Ñ<U\¡ Ç=¡L^ presented.
c=Ä” ƒ¡¡K— SJ’<” KT[ÒÑØ'
3/ The Authority may, for the verification of
G( ŸÇ=¡L^c=Ä’< Ò` ›w[¨< ¾k[u< customs declaration presented to it:
c’Ê‹” ÃS[U^M&
a) examine the documents accompanying the
K( uÇ=¡L^c=Ä’< ¨<eØ ¾Wð\ SÓK
Ý−‹” ƒ¡¡K—’ƒ KT[ÒÑØ K?KA‹ customs declarations;
c’Ê‹ ”Ç=k`u<Kƒ K=ÖÃp b) request the presentation of other documents
ËLM& for the purpose of verifying the accuracy of
N( °n−‡” KSS`S`“ ¾U`S^“ the particulars in the declaration;
ƒ”}“ “S<“−‹” KS¨<cÉ c) examine the goods and take samples for
ËLM:: examination and analysis.
4/ °n−‡ uT>S[S\uƒ ¨ÃU “S<“−‹
uT>¨cÆuƒ ¨pƒ ¾Ñ<U\¡ Ç=¡L^
c=Ä’<” Ák[u¨< c¨< uYõ^¨< ¾SÑ–ƒ 4/ The person who presented a customs declaration
Swƒ Õ[ªM& J•U uYõ^¨< "M shall be entitled to be present when the goods are
}Ñ– vKYM×’< °n ¾SS`S` ¨ÃU examined or samples are taken; provided,
“S<“ ¾S¨<cÉ }Óv\” ÁŸ“¨<“M:: however, that if he fails to appear, the Authority
shall proceed to conduct the examination or to
take the samples in his absence.
gA 4¹þ6)06 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4616

5/ °n−‡ ¨ÅT>ð}g<uƒ ¨ÃU “S<“−‡

¨ÅT>¨cÆuƒ Yõ^ KTÕÕ´“ KU`
S^ ¨ÃU “S<“−‹” KS¨<cÉ ¾T>Á 5/ Transport of the goods to the place where they are
examined or samples are taken and any other
eðMѨ< T“†¨<”U ¾°n−‹ ›ÁÁ´
handling of the goods for the purpose of examination
u›eSߨ< ¨ÃU uLŸ=¨< ¨ÃU u¨Ÿ=K<
or taking samples shall be carried out by and all
Lò’ƒ“ ¨Ü ¾T>ðçU ÃJ“M:: J•U expenses borne by the importer, exporter or his
¾U`S^“ ƒ”}“ ¨Ü uvKYM×’< agent; provided, however, that the cost of analysis
¾T>gð” ÃJ“M:: and examination shall be borne by the Authority.
6/ uQÑ< SW[ƒ K}¨cÆ “S<“−‹
vKYM×’< K›eSܨ< ¨ÃU KLŸ=¨<
¨ÃU K¨Ÿ=K< ¾"X ¡õÁ ¾SðçU 6/ The Authority shall not be liable for payment of
Lò’ƒ ¾KuƒU:: any compensation to the importer or exporter or
his agent for samples taken in compliance with
7/ U`S^ ¾}Å[Ñv†¨< °n−‹ uÑ<U\¡
the law.
Ç=¡L^c=Ä” Ÿ}gð’<ƒ °n−‹ ¨<eØ
ŸòM w‰ ŸJ’<' ¾U`S^¨< ¨<Ö?ƒ 7/ Where only parts of the goods covered by the
u²=Á Ç=¡L^c=Ä” K}gð’<ƒ °n−‹ G<K< customs declaration are examined, the result of
}ðíT> ÃJ“M:: such examination shall apply to all goods
8/ ›eSߨ< ¨ÃU LŸ=¨< ¨ÃU ¨Ÿ=K< indicated by that declaration.
¾}Å[Ѩ< ŸòM U`S^ ¾k\ƒ” °n 8/ Where the importer or exporter or his agent
−‹ u}SKŸ} }kvÃ’ƒ ”ÅK?K¨< considers that the result or partial examination
"cu' u°n−‡ LÃ }ÚT] U`S^
is not valid as regards the remainder of the
”Ç=Å[Ó K=ÖÃp ËLM:: K}ÚT]¨<
¾U`S^“ ƒ”}“ Y^ ¾T>ÁeðMѨ< goods, he may request further examination of
”U ¨Ü Ãgð“M:: the goods and shall cover the expenses incurred
by such examination.
9/ ¾Ñ<U\¡ Ç=¡L^c=Ä’< T[ÒÑÝ ¾Tß
“¨”uƒ ŸJ’' ¾Ñ<U\¡ Y’ Y`¯~ 9/ Where the customs declaration is not made
Ç=¡L^c=Ä’< Là uÑKì¨< ´`´` SW[ƒ subject to verification, the customs formalities
}ðíT> ÃJ“M:: shall be applied based on the particulars stated
in the declarations.
0/ eKc’Ê‹“ °n−‹ U`S^ vKYM×’<
SS]Á K=Á¨× ËLM:: 10/ The Authority may issue directives on
examination of documents and goods.
09. eK}LLò °n−‹ Y’-
Y’-Y`¯ƒ ›ðíìU
1/ u}LLò’ƒ ¾}S²Ñu T“†¨<U °n ¾Ñ< 19. Transit Procedures
U\¡ k[Ø“ K?KA‹ ¡õÁ−‹ dÃðìU 1/ Goods registered under transit procedure shall
uƒ u²=I ›ªÏ ¾}Å’ÑѨ< ¾Ñ<U\¡ move through transit routes within the customs
lØØ` ¾}Å[Ñuƒ uÑ<U\¡ ¡MM
territory and under customs supervisions as
¨<eØ uT>ј ¾S}LKòÁ S”ÑÉ K=”k
dke ËLM:: determined by this Proclamation without
paying customs duties and other charges.
2/ ¾}LLò °n Y’ Y`¯ƒ ›ðíìU ¾T>Ë
S[¨< uÑ<U\¡ ¡MM ¾SÓu=Á u` 2/ Transit begins at the entry customs office and
c=J”' ¾T>Ö“kk¨< °n¨< uT>k`wuƒ ends when the goods are presented to the
¾SÉ[h ¾Ñ<U\¡ ×u=Á ’¨<:: destination customs office.

3/ vKYM×’< eK}LLò °n−‹ ›ðíìU 3/ The Authority may issue directives regarding
SS]Á K=Á¨× ËLM:: goods in transit.
!. eK}LLò
eK}LLò °n−‹ ”penc?
1/ T“†¨<U }LLò °n ”penc?¨<” ŸT 20. Movement of Goods in Transit
>ËU`uƒ ¾Ñ<U\¡ ¨Åw ŸS’d~ uòƒ 1/ Transit customs formalities shall be completed
¾}LLò’ƒ ¾Ñ<U\¡ Y’-Y`¯ƒ Ãðì with respect to any goods in transit at the
UuM::
customs port of departure before the
commencement of transit operation.
gA 46)07 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4617

2/ T“†¨<U }LLò °n ”penc?¨< uT>Á

unuƒ ¾Ñ<U\¡ ¨Åw uvKYM×’< u}¨
c’Kƒ Ñ>²?“ G<’@ SW[ƒ SÉ[e 2/ Any goods in transit shall arrive at the point of
Õ`uM:: customs destination within the time specified
and in the condition prescribed by the
3/ T”—¨<U ¾Ñ<U\¡ Y’-Y`¯ƒ ›eðíT> Authority.
uLò’ƒ ¾T>Á”kdpc¨< }LLò °n ”
penc?¨< uT>Áunuƒ ¾Ñ<U\¡ ¨Åw u} 3/ Any customs clearing agent who is responsible
¨c’Kƒ Ñ>²?“ u}LŸuƒ G<’@ SW[ƒ for the movement of goods in transit shall
¾Å[c SJ’<” KSÉ[h¨< ¾Ñ<U\¡ ×u=Á report forthwith to the customs destination
¨Ç=Á¨<’< ¾Te¨p Óȁ ›Kuƒ:: office the arrival of the goods in accordance
with the time specified and condition
prescribed.
U°^õ G<Kƒ
eKÑ<U\
eKÑ<U\¡ SÒ²•‹
CHAPTER TWO
!1. ¾Ñ<U\
!1. ¾Ñ<U\¡ SÒ²” eKTssU CUSTOMS WAREHOUSES
1/ ¨Å›Ñ` ¾T>Ñu< ¨ÃU ¨Å¨<ß ›Ñ` 21. Establishment of Customs Warehouses
¾T>LŸ< °n−‹ ¾Ñ<U\¡ Y’-Y`¯ƒ
eŸT>ðçUv†¨< Ñ>²? É[e ¾T>q¿uƒ 1/ Customs warehouses, for the storage of import
¨ÃU ¾T>ŸT‡uƒ SÒ²” uvKY or export goods until the completion of customs
M×’< ¨ÃU u”ÓÉ É`σ ¨ÃU formalities may be established by the
uS”Óeƒ ¾MTƒ É`σ ¨ÃU Authority, business organizations, government
uÓKcw K=ssU ËLM:: entrpriseies or individuals.
2/ uvKYM×’< ¾T>ssU SÒ²” uS”
ÓYƒ Ò²?× uT>¨× ¾Q´w Te 2/ The establishment of customs warehouse by the
¨mÁ SÑKê ›Kuƒ:: Authority shall be disclosed by a public notice
3/ u”ÓÉ É`Ï„‹' uS”Óeƒ ¾MTƒ to be published on government newspapers.
É`σ“ uÓKcx‹ ¾Ñ<U\¡ SÒ²•‹ 3/ Business organizations and individuals may
K=ssS< ¾T>‹K<ƒ uvKYM×’<
establish customs warehouses in accordance
uT>cØ ðnÉ SW[ƒ ÃJ“M::
with licenses issued by the Authority.

!2. uvKYM×’< ðnÉ eKT>ssS< ¾Ñ<U\

!2. ¾Ñ<U\¡
SÒ²•‹ 22. Establishment of Licensed Customs Ware House
1/ vKYM×’< uT>cÖ¨< ðnÉ ¾T>ssS<
¾Ñ<U\¡ SÒ²•‹ ¾ÖpLL ¨ÃU ¾ÓM
1/ Customs warehouses that may be established upon
°n TŸT‰ ¾Ñ<U\¡ SÒ²•‹ “†¨<::
obtaining license from the Authority shall be for
2/ ¾ÖpLL °n TŸT‰ ¾Ñ<U\¡ SÒ²” general or private cargos.
TssU ¾T>ðkÉL†¨<' 2/ Persons eligible to establish customs
G( ¾°n TÕÕ´ Y^ ¾T>Á"H>Æ warehouses for general cargoes shall be:
¾”ÓÉ Y^ É`Ï„‹'
a) business organizations engaged in freight
K( ¾SÒ²” ›ÑMÓKAƒ Y^ transport;
KSY^ƒ ¾}ssS< ¾”ÓÉ Y^
É`Ï„‹'“ b) business organizations established to
operate ware house service; and
N( °n ¾Te}LKõ Y^ ¾T>Á"H>Æ
¾”ÓÉ Y^ É`Ï„‹' c) business organizations established to
operate customs clearing services.
ÃJ“K<::
3/ Persons eligible to establish customs
3/ ¾ÓM °n TŸT‰ ¾Ñ<U\¡ SÒ²” warehouses for private cargos shall be:
TssU ¾T>ðkÉL†¨<'
gA 4¹þ6)08 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4618

G( c¨<“ ß’ƒ ¾T>ÁÕÑ<²< ¯KU¯ a) international airlines engaged in the

kõ ¾›¾` S”ÑÉ É`Ï„‹' transportation of passengers and cargo;
K( °n−‹” Ÿk[Ø ’í KSgØ ¾}s b) enterprises established to sale duty free
sS< É`Ï„‹' “ goods; and
N( K?KA‹ uvKYM×’< ¾T>ðkÉL c) other persons that may be authorized by
†¨< c−‹' the Authority.
ÃJ“K<::
4/ uðnÉ ¾T>ssS< ¾Ñ<U\¡ SÒ²•‹ 4/ Grades of licensed customs warehouses shall
Å[Í vKYM×’< uT>Á¨×¨< SS]Á be determined by directives to be issued by
SW[ƒ èc“M:: the Authority.
5/ ¾Ñ<U\¡ SÒ²” ðnÉ T¨<Ý“ Td 5/ The issuance and renewal fees, the validity
Åh ¡õÁ' ðnÉ ì”„ ¾T>qÃuƒ Ñ>²?' period and conditions of renewal and
ðnÉ T>Åeuƒ“ ¾T>c[´uƒ G<’@ revocation of customs warehouse licenses
¾T>’>eƒa‹ U¡` u?ƒ uT>Á¨×¨<
shall be prescribed by regulations to be
Å”w Sc[ƒ èe“M::
issued by the Council of Ministers.

!3. ¾Ñ<U\
!3. ¾Ñ<U\¡ SÒ²” ðnÉ TSMŸ‰ 23. Application for Warehouse License
¾Ñ<U\¡ SÒ²” KTssU ŸvKYM×’< Any person applying for a license to establish a customs
ðnÉ ¾T>ÖÃp c¨<' warehouse shall submit his application to the Authority
together with:

1/ ¾T>ÁŸ“¨<’¨<” ¾Y^ ¯Ã’ƒ ¾T>ÑMê 1/ documents showing the specific activities of

Te[Í' his business;
2/ Y^¨<” KTŸ“¨” ¾}cÖ¨<” ðnÉ' 2/ the license issued to operate the business;
3/ ›SM"‡ É`σ ŸJ’ ¾QÓ c¨<’ƒ 3/ certificate of registration where the applicant
¾}cÖ¨< SJ’<” ¾T>Á[ÒÓØ c’É' is an enterprise;
4/ ¾SÒ²’<” ¾Q”í –L”' 4/ the building plan of the warehouse;
5/ KSÒ²’<“ uSÒ²’< KT>ŸT‡ °n−‹ 5/ declaration of commitment to enter in to an
¾SÉ” ªeƒ“ ¾T>Ñv KSJ’< ¾}cÖ insurance contract for the warehouse and the
T[ÒÑÝ' goods to be stored in the warehouse;

6/ ›Ç=e ¾T>c^ SÒ²” ŸJ’ ¾SÒ²’<” 6/ in case of a new warehouse to be established, site
¾Ó”v õnÉ' ýL” ' ›É^h' and building plan, construction permit and
declaration of commitment to enter in to an
¾SÉ” ªeƒ“ ¾T>Ñv KSJ’< ¾}cÖ
insurance contract,
T[ÒÑÝ'
7/ documents showing that the warehouse is
7/ SÒ²’< K°n−‹ ›kTSØ“ ÅI”’ƒ
›eðLÑ> ¾J’< SX]Á−‹” TTEL~” equipped with apparatus necessary for proper
¾T>Ádà Te[Í' “ storage and safety; and

8/ ›Óvw "K¨< ¾Ów` vKYM×” 8/ the tax identification number provided by the
¾}cÖ¨<” ¾Ów` ŸóÃ SKÁ lØ`' appropriate tax Authority.

ŸTSMŸ‰¨< Ò` ›Áõ Tp[w ›Kuƒ::

24. Warehousing of Goods

!4. n−‹” ¨ÅÑ<U\
!4. ¨ÅÑ<U\¡ SÒ²” eKTeÑvƒ
1/ Goods arriving at any customs port shall be
1/ Ñ<U\¡ ¨Åw ¾Å[c T“†¨<U n deposited in the appropriate customs
ŸÅ[cuƒ k” ›”e„ eŸ ›Ueƒ k” warehouse within five days from the date of
É[e ›Óvw’ƒ ¨ÇK¨< ¾Ñ<U\¡ arrival.
SÒ²” SÓvƒ ›Kuƒ::
gA 4¹þ6)09 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4619

2/ Particulars of goods stored in customs

warehouse shall be registered in the
2/ T“†¨<U ¨Å Ñ<U\¡ SÒ²” ¾Ñv °n
´`´` G<’@¨< ¾}ÑKì uSÒ²’< warehouse register book. The Authority may
S´Ñw Là ÃS²ÑvM:: eK›S²ÒÑu<“ issue directives on the manner of registration
S´Ñu< eKT>ò¨< ´`´` vKYM×’< and particulars to be entered in the
SS]Á K=Á¨× ËLM:: registration book.
3/ A customs officer shall verify and sign the
entries in registration book and the cargo
3/ U´Ñv¨<“ ¾°n¨< ´`´` ƒ¡¡K— manifest.
eKSJ’< ¾Ñ<U\¡ g<U uS´Ñu<“
uß’ƒ SÓKݨ< Ó`Ñ@ Là uSð[U
T[ÒÑØ ›Kuƒ:: 25. Conditions of Storage of Goods in Customs
!5. °n−‹ uÑ<U\
!5. uÑ<U\¡ SÒ²” eKT>ŸT‡uƒ Warehouse
G<’@ 1/ Goods presented to the Authority may be
1/ KvKYM×’< ¾k[u< °n−‹ ¾Ñ<U\¡ stored temporarily until the completion of
Y’-Y`¯ƒ eŸ=ðìUv†¨< É[e customs formalities.
uÑ>²?Á©’ƒ }ŸT‹}¨< K=kSÖ< 2/ Goods in customs warehouse shall be subject
ËLK<:: only to such forms of handling which are
2/ uÑ<U\¡ SÒ²” ¨<eØ ÁK< °n−‹ necessary for ensuring their preservation
õ†¨<“ SW[© vI]Á†¨< dÃK without altering their appearance and
¨Ø }Öwk¨< Sq¾†¨<” uT>Á[ essential characteristics.
ÒÓØ SMŸ< w‰ SÁ´ ›Kv†¨<::
3/ Where goods presented to the Authority are
proved to be hazardous to life and health of
3/ KvKYM×’< ¾k[u< °n−‹ uc−‹ humans or the environment, they shall be
Q胓 Ö?“ Là ›ÅÒ ¾T>ÁÅ`c< disposed at the expense of the owner.
¨ÃU ›"vu=” ¾T>u¡K< SJ“†¨<
Ÿ}[ÒÑÖ u°n−‡ vKu?ƒ ¨Ü
”Ç=¨ÑÆ ÃÅ[ÒM:: 26. Goods to be Deposited in Authority’s
Warehouse
The following goods may be deposited in
!6. uvKYM×’< SÒ²” ¨<eØ eKT>ŸT‡
!6.
Authority’s warehouse established at customs port
°n−‹
of entry and exit or at any other place:
¾T>Ÿ}K<ƒ °n−‹ vKYM×’< uSÓu=Á“
uS¨<Ý ¾Ñ<U\¡ ¨Åx‹ ¨ÃU uT“
†¨<U Yõ^ uT>ÁslT†¨< SÒ²•‹ 1/ goods not specified in a cargo manifest;
¨<eØ K=ŸT‡ ËLK<&
1/ uß’ƒ SÓKÝ ¨<eØ ÁM}SKŸ~& 2/ goods for which no declaration is presented as to
the purpose they are imported for;
2/ ¾SÖ<uƒ U¡”Áƒ }KÄ SÓKÝ
ÁMk[uv†¨<& 3/ goods not specified to be deposited in a
licensed customs warehouse;
3/ u}ðkÅ ¾Ñ<U\¡ SÒ²” ¾T>kSÖ<
SJ“†¨< }KÄ ÁM}ÑKè& 4/ goods imported to be deposited in the
Authority’s warehouse;
4/ uÑ<U\¡ SÒ²” KSkSØ ¾SÖ<&
5/ goods transferred from licensed customs
warehouse to the Authority’s warehouse for
5/ uT“†¨<U U¡”Áƒ Ÿ}ðkÅ SÒ²” whatever reason;
¨Å vKYM×’< SÒ²” ¾}³¨\&
6/ goods seized due to any contravention of the
law to be enforced by the Authority.
6/ vKeM×’< ¾T>ÁeðêT†¨<” QÑA‹
uS}LKõ ¾}Á²< °n−‹::
gA 4¹þ6)@ ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4620

27. Supervision of Customs Warehouses

!7. ¾Ñ<U\
!7. ¾Ñ<U\¡ SÒ²•‹” eKSq×Ö`
1/ Any customs warehouse and goods deposited
in the warehouse shall be under the
1/ T“†¨<U ¾Ñ<U\¡ SÒ²”“ ¨Å Ñ<U
supervision of the Authority.
\¡ SÒ²” ¾Ñu< n−‹ uvKYM×’<
lØØ` ÃÅ[Óv†ªM:: 2/ Except those authorized by the Authority, no
2/ uvKYM×’< Ÿ}ðkÅL†¨< ue}k` person may allowed to enter a customs
T”—¨<U c¨< ¨Å Ñ<U\¡ SÒ²” warehouse.
SÓvƒ ›Ã‹MU:: 3/ The Authority shall issue directives regarding
3/ ¨Å Ñ<U\¡ SÒ²” SÓvƒ eKT>ð persons to have access to customs
kÉL†¨< c−‹“ eKT>Ñu<uƒ G<’@ warehouses and the conditions thereof.
vKYM×’< SS]Á Á¨×M::

4/ Save as otherwise expressly provided in this

4/ u²=I ›ªÏ uK?L G<’@ "M}Å’ÑÑ ue} Proclamation, supervision and control, by the
k` uÑ<U\¡ SÒ²•‹“ ¨Å Ñ<U\¡ Authority, of customs warehouse and goods
SÒ²” uÑu< n−‹ LÃ uvKYM×’< deposited in customs warehouse include any
¾T>Å[Ó ¡ƒƒM“ lØØ` ¾T>Ÿ}K<ƒ” measure taken to ascertain the following:
KT[ÒÑØ ¾T>¨cÆ `UÍ−‹” ÃÚ
U^M&
G( ¨Å}ðkÅ ¾Ñ<U\¡ SÒ²” ¾T>Ñ a) the registration and periodical reporting,
u<“ ¾Ñ<U\¡ Y’-Y`¯ƒ }ðî in accordance with the manner
Vv†¨< ¾T>¨Ö< n−‹ vKY specified by the Authority, of goods
M×’< u¨c’¨< ¾S´Ñw ›ÁÁ´ stored in and cleared from a licensed
Y`¯ƒ SW[ƒ SS´Ñv†¨< warehouse;
”“ u¾Ñ>²?¨< ]þ`ƒ ¾}Å[Ñ<
SJ’<”&
K( ¨Å}ðkÅ ¾Ñ<U\¡ SÒ²” b) the transfer of those goods deposited in
¨<eØ Ñw}¨< u²=I ›ªÏ ›”kê a licensed warehouse for more than
!8 ¾}SKŸ}¨< Ñ>²? ÁKðv†¨< the time specified in Article 28 of this
n−‹ ¨Å vKYM×’< SÒ²” Proclamation;
”Ç=}LKñ SÅ[Ò†¨<”&
N( ¨Å}ðkÅ ¾Ñ<U\¡ SÒ²” ¾Ñu< c) the segregation of goods stored in a
n−‹ ”Å ›Ã’†¨<“ ”ž licensed customs warehouse on the
vI]Á†¨< }KÃ}¨< KÅI”’ basis of their type and characteristics
†¨< }eTT> uJ’“ KlØØ` to enable their safe storage and
›Sˆ uJ’ G<’@ ¾}kSÖ< accessibility for supervision;
SJ“†¨<”&
d) a licensed customs warehouse is operated
S( ¾}ðkŨ< ¾Ñ<U\¡ SÒ²” in accordance with the grade of the
u}cÖ¨< ðnÉ Å[Í SW[ƒ license given.
}Óv\” ”Ç=ÁŸ“¨<” ¾}Å[Ñ
SJ’<”::
!8. °n−‹ uÑ<U\
!8. uÑ<U\¡ SÒ²” ¨<eØ 28. Time Limit of Storage in Customs Warehouse
eKT>q¿uƒ Ñ>²?
1/ Any goods imported by using sea or land
1/ T“†¨<U uvI` ¨ÃU u¾we }ÕÑ<µ transport and stored in a customs warehouse
¨Å ›Ñ` ¾Ñv °n ¨Å Ñ<U\¡ SÒ²” shall undergo customs formalities and be
ŸÑvuƒ k” ËUa u% k“ƒ ¨<eØ removed within 60 days from the date of
›eðLÑ>¨< ¾Ñ<U\¡ Y’-Y`¯ƒ storage.
}ðîVuƒ ŸSÒ²” S¨<׃ ›Kuƒ::
gA 4¹þ6)@1 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4621

2/ T“†¨<U u›¾` }ÕÑ<µ ¨Å ›Ñ` ¾Ñv 2/ Any goods imported by using air transport
°n ¨Å Ñ<U\¡ SÒ²” ŸÑvuƒ k” and stored in a customs warehouse shall
ËUa u" k“ƒ ¨<eØ ›eðLÑ>¨<” undergo customs formalities and be removed
¾Ñ<U\¡ Y’ Y`¯ƒ }ðîVuƒ within 30 days from the date of storage.
ŸSÒ²” S¨<׃ ›Kuƒ::
3/ ¨Å Ñ<U\¡ x”É SÒ²” ¾Ñv
T“†¨<U ¾”ÓÉ °n ¨Å SÒ²” 3/ Any commercial goods stored in custom
ŸÑvuƒ k” ËUa u4 ¨` Ñ>²? ¨<eØ bonded warehouse shall undergo customs
›eðLÑ>¨< ¾Ñ<U\¡ Y’ Y`¯ƒ formalities and be removed within four
}ðîVuƒ ŸSÒ²” S¨<׃ ›Kuƒ:: months from the date of storage.
4/ ¨Å Ñ<U\¡ x”É SÒ²” ¾Ñv T“† 4/ Any production machinery or inputs to be
¨<U ¾TU[‰ SX]Á ¨ÃU ¾¨Ü used for export products and stored in
U`„‹ Ów¯ƒ ¨ÅSÒ²” ŸÑvuƒ k” custom bonded warehouse shall undergo
ËUa u›”É ¯Sƒ ¨<eØ ›eðLÑ>¨< customs formalities and be removed within
¾Ñ<U\¡ Y’-Y`¯ƒ }ðîVuƒ ŸS one year from the date of storage.
Ò²” S¨<׃ ›Kuƒ::
5/ Any goods stored in a customs warehouse
5/ ¨Å Ñ<U\¡ SÒ²” ¾Ñv °n ¾Ñ<U\¡ may not be kept for more than 7 days after
Y’-Y`¯ƒ Ÿ}ðìSuƒ u%EL Ÿ7 k” the completion of customs formalities.
uLà uSÒ²” K=qà ›Ã‹MU::
6/ ¨Å Ñ<U\¡ SÒ²” ¾Ñv °n u²=I 6/ Any goods stored in a customs warehouse
›”kê ”®<e ›”kê (5) u}SKŸ}¨< and not removed within the time specified in
Ñ>²? ¨<eØ "M¨× ¨Å vKYM×’< sub-article (5) of this Article shall be
¾}}¨< °n−‹ TŸT‰ SÒ²” disposed after being transferred to the
”Ç=³¨` }Å`ÑA ¨Ç=Á¨<’< ”Ç=¨ÑÉ
Authority’s abandoned goods warehouse.
ÃÅ[ÒM::
7/ Where the license for a bonded customs
7/ ¨Å x”ÉÉ Ñ<U\¡ SÒ²” ¾Ñv °n warehouse is cancelled before the expiry of the
¾SqÁ Ñ>²? ŸSÉ[c< uòƒ ¾SÒ²” time limit prescribed for storage of goods, the
ðnÆ Ÿ}c[² k]¨<” Ñ>²? KTÖ“kp goods shall be transferred to another customs
¨Å K?L ¾Ñ<U\¡ SÒ²” ”Ç=³¨` warehouse for the remaining time of storage.
ÃÅ[ÒM::
8/ Any expenses for transferring goods from a
8/ u²=I ›”kê ”®<e ›”kê (7) SW[ƒ bonded customs warehouse to another warehouse
Ÿx”ÉÉ ¾Ñ<U\¡ SÒ²” °n−‹” in accordance with sub-article (7) of this Article
¨Å K?L ¾Ñ<U\¡ SÒ²” T²ª¨` shall be covered by the owner of the warehouse
¾T>ÁeŸƒK¨<” T“†¨<U ¨Ü ðnÆ whose license has been cancelled.
¾}c[²uƒ ¾SÒ²” vKu?ƒ ßõLM::

29. Goods Taken for Sample

!9. K“S<“ ¨Ü eKT>Å[Ñ< °n−‹
!9.

1/ Samples of goods stored in a customs

1/ ¨ÅÑ<U\¡ SÒ²” ¾Ñu< °n−‹”
uT>Ÿ}K<ƒ U¡”Á„‹ K“S<“ uT>J” warehouse may be removed from the
SÖ” ¾Ñ<U\¡ Y’-Y`¯ƒ ŸSÖ warehouse in a quantity sufficient to:
“kl uòƒ ¨Ü TÉ[Ó Ã‰LM&
G( °n¨<” u}Ñu=¨< ]õ KS a) ascertain the type and the material content
SÅw ¯Ã’~”“ ¾}c^uƒ” Ø_ of goods to classify them under the
°n T[ÒÑØ ›eðLÑ> J• c=ј& proper tariff headings;
K( ¾°n¨<” ªÒ KS}S” ¾°n¨<” b) ascertain the type, quality and origin of
¯Ã’ƒ' Ø^ƒ“ ¾}S[}uƒ”
›Ñ` T[ÒÑØ ›eðLÑ> J• goods for valuation purpose;
c=ј&
gA 4¹þ6)@2 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4622

N( ¾°n¨< “S<“ Kõ`É u?ƒ ¨ÃU c) satisfy a court or police order requiring
KþK=e U`S^ ”Ç=k`w the presentation of sample for
c=²´& inspection;
S( uªÒ c’Æ LÃ ¾}cÖ¨< ªÒ K} d) ascertain the price indicated on the invoice is
Ökc¨< °n SJ’<” KT[ÒÑØ& actually related to the specified item;

W( ª“ ÇÃ_¡}\ uT>ðpdž¨< e) other purposes determined by the Director

K?KA‹ U¡”Á„‹:: General.
2/ K“S<“ ¾}¨cÆ °n−‹ u¨Ö<uƒ 2/ Goods removed as sample shall be returned in the
SÖ”“ G<’@ Y^¨< ”Å}Ö“kk same quantity and condition as soon as the
¨ÅSÒ²” SSKe ›Kv†¨<:: J•U purpose for which they are taken out is fulfilled;
u}ðØa›†¨< ¨ÃU KT’éç]Á provided, however, that where it is not possible to
¾T>ðKÑ< uSJ“†¨< U¡”Áƒ K=SKc< return them due to their nature or due to their
¾TËK< c=J”' Kk[Ø“ ¡e being used for analysis, it shall be presumed as
”Ç=G<U KK?KA‹ H>Xx‹ ›}TS” they are warehoused for the purpose of duties,
uSÒ²” ¨<eØ ”ÇK< ÃqÖ^M:: taxation and other charges.

". eKSÒ²” Ÿ=^Ã 30. Warehouse Fee

1/ ¾SÒ²” Ÿ=^à ”ÅT>Ÿ}K¨< Ác 1/ Warehouse fees shall be calculated as

vM& follows:
G( ¨ÅÑ<U\¡ SÒ²” ¾Ñu< °n−‹ a) for goods stored in a customs warehouse,
¾Ñ<U\¡ Y’-Y`¯ƒ }ðîVv†¨< from the date of deposit until released upon
eŸ=¨Ö< Kq¿uƒ Ñ>²?& completion of customs formalities;

K( ŸÑ<U\¡ x”ÉÉ SÒ²” ¾}³¨\ b) for goods transferred from bonded customs
°n−‹ Ÿ}³¨\uƒ Ñ>²? ËUa warehouse from the date of transfer until
¾Ñ<U \¡ ö`TK=+ }ðîVv†¨< released upon completion of customs
eŸ= ¨Ö< Kq¿uƒ Ñ>²?& formalities;
c) for goods seized due to contravention of laws
N( vKYM×’< ¾T>ÁeðêT†¨<”
that are enforced by the Authority, from the
QÑA‹ uS}LKõ ¾}Á²< °n−‹ date of sales until the buyer takes delivery of
Ÿ}gÖ<uƒ Ñ>²? ËUa Ѹ¨< them.
eŸT>[Ÿw Kq¿ uƒ Ñ>²?::
2/ ¾Ñ<U\¡ SÒ²” Ÿ=^à TeŸðÁ }S” 2/ The rate of warehouse fees shall prescribed
vKYM×’< uT>Á¨×¨< ¾Q´w Te
by a public notice to be issued by the
¨mÁ èc“M::
Authority.
3/ u²=I ›”kê ”®<e ›”kê 1(N)
SW[ƒ ¾}gÖ< °n−‹ uÑ<U\¡ 3/ Goods sold pursuant to sub-article 1(c) of this
SÒ²” ¨<eØ Ÿ05 k“ƒ uLà K=q¿ Article may not be kept in the warehouse for
more than 15 days. If they are not removed
›Ã‹K<U:: Ÿ05 k” uLà Ÿq¿
vKYM×’< ÁKU”U M¿ Y’-Y`¯ƒ within 15 days the Authority can sale or
°n−‡ ”Ç=gÖ< ¨ÃU uK?L G<’@ dispose them in any way it thinks fit.
”Ç=¨ÑÆ K=ÁÅ`Ó Ã‹LM::
4/ u²=I ›ªÏ ›”kê %1 ”®<e ›”kê (2) 4/ Goods that could not be released upon
SW[ƒ uªeƒ“ K=Kkl ¾TËK< deposit of guarantee under sub-article (2) of
°n−‹ vKu?~ ”Ç=¨edž¨< uõ`É Article 61 of this Proclamation shall be
u?ƒ ¨ÃU u›e}ÇÅ` ¾SÚ[h ¨<d’@
exempted from warehouse charge from the
Ÿ}cÖ E,-. '*% /0 12 date of seizure until released by a final court
¨<d’@¨< eŸ}cÖuƒ k” É[e
or administrative decision.
uSÒ²” Kq¿uƒ Ñ>²? ¾SÒ²” Ÿ=^Ã
›ÃŸðMv†¨<U::
gA 4¹6)@3 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4623

5/ If goods that could not be released upon

5/ u²=I ›ªÏ ›”kê %1 ”Å}Å’ÑѨ<
uªeƒ“ K=Kkl ¾TËK< °n−‹ deposit of guarantee pursuant to Article 61 of
¨ÃU ¾õ`É u?ƒ ¾SÚ[h ¨<d’@ this Proclamation or that are awaiting the
¨ÃU ¾vKYM×’< ›e}ÇÅ^© ¨<d’@ final decision of court or the administrative
¾T>Öwl °n−‹ u}ðkÅ ¾Ñ<U\¡ decision of the Authority are stored in a
SÒ²” ¾’u\ ŸJ’ ¨Å vKYM×’< licensed customs warehouse, they shall be
SÒ²” }³¨<[¨< Sq¾ƒ ›Kv†¨<:: transferred and stored in the Authority's
warehouse.
"1. eK°n ›¨ÒÑÉ
"1. 31. Disposal of Goods
1/ uÑ<U\¡ lØØ` Y` ÁK< °n−‹ 1/ Goods under customs control may be sold,
u²=I ›ªÏ SW[ƒ uiÁß ¨ÃU transferred or disposed otherwise by the
uK?L uT“†¨<U ²È K=}LKñ ¨ÃU Authority in accordance with the provisions
K=¨ÑÆ Ã‹LK<:: of this Proclamation.
2/ ¾T>uLg< °n−‹“ ¾lU ”edƒ 2/ The Authority may immediately sell
uvKYM×’< c=Á²< ¨Ç=Á¨<’< uN^Ï perishable goods and live animals seized. The
K=g׆¨< ËLM:: ¾iÁß Ñu=¨<U proceeds of the sale shall be deposited until
Ñ<Ç¿ ¾SÚ[h ¾õ`É u?ƒ ¨ÃU final judicial or administrative decision is
›e}ÇÅ^© ¨<d’@ eŸ=Áј É`e given on the case.
uÇ=þ²=ƒ SkSØ Ã•`uM::
3/ The Authority may transfer goods having
3/ Ÿ]¡' Ÿp`e' ŸvIM' ŸŸ=’Øuw historical, archeological, cultural, artistic or
¨ÃU ŸdÔe ›"DÁ ÖkT@ ÁL†¨<” scientific importance as well as goods
”Ç=G<U Kcw¯© `ǁ ¾T>¨<K< intended for humanitarian purpose to
°n−‹” vKYM×’< ›Óvw’ƒ LL†¨<
appropriate government institutions.
¾S”ÓYƒ ›"Lƒ K=Áe}LKõ
ËLM::
4/ Kc¨<' K”edƒ ¨ÃU K°îªƒ 4/ Goods that may not be sold or used due to
ÅI”’ƒ ÑAÍ= uSJ“†¨< ¨ÃU uIÓ their being a threat to the safety of humans,
u}¨c’< K?KA‹ U¡”Á„‹ K=gÖ< animals or plants or due to other reasons
¨ÃU ØpU Là SªM ¾TËK< prescribed by law shall be disposed otherwise
°n−‹ uK?L ›"D%E” uvKYM×’< by the Authority.
”Ç=¨ÑÆ ÃÅ[ÒM::
5/ u²=I ›”kê ”®<e ›”kê (4) SW[ƒ
5/ The owner of the goods disposed under sub-
”Ç=¨ÑÆ ¾}¨c’v†¨<” °n−‹ KTe
¨ÑÉ ¾T>¨×¨<” ¨Ü ¾°n¨< vKu?ƒ article (4) of this Article shall bear the cost of
ßõLM:: the disposal.
6/ The remaining balance of the proceeds of the sale
6/ u²=I ›ªÏ ¾}¨c’<ƒ G<’@−‹ STE
after settlement of the following payments, in the
L†¨< Ÿ}[ÒÑÖ u%EL ŸiÁß ¾T>ј order of their precedence, shall, upon ascertaining
Ñu=' the fulfillment of conditions provided for by the
provisions of this Proclamation, be paid to the
owner of the goods:
G( ¾k[Ø“ ¡c<” H>dw'
a) duties and taxes;
K( iÁÛ” KTŸ“¨” ¾¨×¨<” ¨Ü3
b) costs of the sale;
N( ¾SÒ²” Ÿ=^¿”' “
c) warehouse charges; and
S( °n¨<” KTÕÕ´ ¾¨×¨<” ¨Ü'
d) cost of transport.
”ÅpÅU }Ÿ}K< KS¡ðM ŸªK u%EL
}^ò¨< KvKu?~ ¾T>ŸðM ÃJ“M::
7/ u}^ò¨< Ñ”²w Là vKSwƒ ¾J’ 7/ Where no claim of the owner is submitted to the
c¨< iÁÛ u}ðçS ueÉeƒ ¨` Ñ>²? Authority within six months after the date of the
¨<eØ "MÖ¾k KS”ÓYƒ Ñu= sale, the remaining balance shall be transferred to
ÃÅ[ÒM:: the Government.
gA 4¹þ6)@4 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4624

8/ u²=I ›ªÏ SW[ƒ °n−‹ eKT>g 8/ The Authority may issue directives to
Ö<uƒ“ eKT>¨ÑÆuƒ Y’-Y`¯ƒ prescribe the procedures applicable to the
vKYM×’< SS]Á K=Á¨× ËLM:: sale and disposal of goods pursuant to this
Proclamation.

U°^õ Zeƒ CHAPTER THREE

¾Ñ<U\
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ ›}TS” CALCULATION OF CUSTOMS VALUE
Y`¯ƒ
"2. S`I
"2. 32. Principles
1/ ¾Ñ<U\¡ k[Ø”“ K?KA‹ uÑu= °n−‹ 1/ The customs value for the purposes of
LÃ ¾T>Ö¾l ¡õÁ−‹” KTeLƒ applying the Customs Tariff and calculating
”Ç=G<U ¾¨<ß ”ÓÉ” uT>S\
QÑA‹ ¾}²[²\ƒ” ]õ ÁMJ’< other import charges, as well as for applying
`UÍ−‹ uY^ Là KTªM ”Ç=‰M non-tariff measures prescribed by laws
¾T>}S’¨< ¾Ñ<U\¡ k[Ø TeŸòÁ governing foreign trade shall be determined
ªÒ u²=I ›ªÏ É”ÒÑ@−‹ SW[ƒ in accordance with the provisions of this
èc“M:: Proclamation.
2/ ¨Å ›Ñ` KT>Ñv T“†¨<U °n 2/ The customs value for imported goods shall
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ ¾T>J’¨< be the actual total costs of the goods up to the
eŸ ›=ƒÄåÁ ¾Ñ<U\¡ ¡MM first entry point to the customs territory of
¾SËS]Á SÓu=Á É[e uƒ¡¡M Ethiopia.
K°n¨< ¾}ŸðK ÖpLL ¨Ü ’¨<::
3/ ¨Å ¨<ß ›Ñ` KT>L¡ °n ¾Ñ<U\¡ 3/ The customs value for export goods shall be
k[Ø TeŸðÁ ªÒ }Å`Ô ¾T>¨cŨ< the actual total costs of the goods up to the
°n¨< ¾}gÖuƒ“ Ÿ›=ƒÄåÁ S¨<Ý final exit point from the customs territory of
eŸJ’¨< ¾Ñ<U\¡ ¨Åw É[e Ethiopia.
KTÕÕ´ ¾T>ÁeðKѨ< ¨Ü ÉU`
ÃJ“M:: 4/ The Authority shall issue directives on the manner
of application of the valuation methods stipulated
4/ u²=I ›ªÏ eK}²[²\ƒ ¾ªÒ S}S— in this Proclamation, and to prescribe other
²È−‹ ›ðíìU ”Ç=G<U u’²=G< methods to be applicable in the case where the
²È−‹ Sc[ƒ ¾k[Ø TeŸðÁ ªÒ methods stipulated under this Proclamation could
S¨c” uTÉMuƒ Ñ>²?“ eK›ÑKÑK< not be applied and be applicable in the case of
°n−‹ ªÒ ¾S}S— ²È vKYM×’< secondhand goods.
SS]Á Á¨×M::

"3. ¾Ówà ªÒ
"3. 33. Transaction Value

1/ ¨Å›Ñ` ¨<eØ KT>Ñv n ¾Ñ<U\¡ 1/ The customs value of imported goods shall
k[Ø TeŸðÁ ªÒ }Å`ÑA ¾T>¨cŨ< be the price actually paid or payable for the
K°n¨< uƒ¡¡M ¾}ŸðK¨< ¨ÃU goods and adjusted, where necessary, as set
¾T>ŸðK¨< ¾Ówà ªÒ c=J” u²=I forth in Article 39 of this Proclamation;
›ªÏ ›”kê "9 ¾}SKŸ~ƒ }ÚT] provided, however, that:
¡õÁ−‹ ¾ŸK<uƒ K=J” ËLM::
J•U'
a) there are no restrictions as to the disposal
G( uQÓ ¨ÃU QÓ” SW[ƒ vÅ[Ñ
M¿ ¨<d’@ Ÿ}×K< ÑÅx‹' °n−‡ or use of the goods by the buyer, other
”ÅÑ“ K=gÖ< ¾T>‹K<uƒ” SM¡›- than restrictions imposed by law or by
UÉ^© ›"vu= ŸT>¨e’< ÑÅx‹ particular decisions issued based on such
¨ÃU u°n−‡ ªÒ Là ¾ÑAL }î°• law, a limit in the geographical area in
ŸTÁdÉ\ ÑÅx‹ ue}k`' Ñ»¨< which the goods may be resold or limits
¾Ñ³†¨<” °n−‹ KK?L ¾T>Áe}LM
õuƒ” G<’@ ¨ÃU ›ÖnkS<” that may not substantially affect the
›eS M¡„ K?KA‹ }ÚT] ÑÅx‹ value of the goods;
K=Å[Ñ< ›Ã‹K<U&
gA 4¹þ6)@5 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4625

K( ¾°n¨< iÁß ¨ÃU ªÒ¨< K=} b) the sale or price of the goods is not subject to some
S’< ¾TËK< G<’@−‹ ¨ÃU conditions or restrictions for which a value cannot
be determined;
ÑÅx‹ ¾}×Kuƒ K=J” ›Ã‹
MU&
N( uÑ»¨< ŸT>ðçU ¾SMf c) no part of the proceeds of any
iÁß' Te}LKõ ¨ÃU ›Ön subsequent resale, disposal or use of the
kU Ò` u}ÁÁ² ŸT>ј Ñu= Là goods by the buyer may accrue directly
uk؁U J’ u}²ªª] KhÛ or indirectly to the seller,
¾T>ŸðM Ñ”²w K=•` ›Ã‹MU&
S( Ñ»¨<“ hÛ Ó”–<’ƒ ÁL†¨<
ŸJ’ ¾Ówà ªÒ¨< ¾¡e“ d) where the buyer and seller are related,
k[Ø S}S— ªÒ J• ¾T>¨ the transaction value shall be considered
cŨ< uvKYM×’< }kvÃ’ƒ as the basis for valuation if it is accepted
c=Áј ’¨<:: by the Authority.
2/ Ñ»“ hß Ó”–<’ƒ ›L†¨< K=vM 2/ A buyer and a seller shall be deemed to be
¾T>‹K¨<' related only if:
G( ›”Æ ¾K?L¨< ¾”ÓÉ É`σ vK a) one of them is an officer or director of
YM×” ¨ÃU ÇÃ_¡}` ŸJ’' the other’s business;
K( uQÒ© S”ÑÉ °¨<p“ ÁÑ– ¾” b) they are legally recognized partners in
ÓÉ g]¢‹ ŸJ’<' business;
N( ¾›W]“ W^}— Ó”–<’ƒ c) they have employer-employee
"L†¨<' relationship;
S( ›”Æ ¾K?L¨<” ¾”ÓÉ É`σ d) one of them owns at least 10 % of the
›¡c=Ä•‹ Ÿ0%&4 ÁL’c uvKu? shares of the other's business;
ƒ’ƒ ŸÁ²'
W( ›”Æ K?L¨<” uk؁U J’ e) one of them directly or indirectly
u}²ªª] ¾T>q×Ö` ŸJ’' controls the other;
[( uk؁U J’ u}²ªª] ufe}— f) both of them are directly or indirectly
¨Ñ” lØØ` ¾T>Å[Óv†¨< controlled by a third party;
ŸJ’'
c( uk؁U J’ u}²ªª] ufe}—
g) both of them directly or indirectly
¨Ñ” Là lØØ` ¾T>ÁÅ`Ñ<
ŸJ’' ¨ÃU control a third party;

g( eŸ G<K}— Å[Í ¾T>qÖ`

¾YÒ ¨ÃU ¾Òw‰ ´UÉ“ h) they are related by consanguinity or
"L†¨<' affinity up to the second degree.
w‰ ’¨<::
3/ hß“ Ñ»¨< Ó”–<’ƒ c=•^†¨< ui 3/ Where an examination of the circumstances
ÁÛ ²<]Á ÁK<ƒ G<’@−‹ }S` surrounding a sale between a buyer and a
U[¨< uS"ŸL†¨< ÁK¨< Ó”–<’ƒ uª seller who are related shows that the
Ò¨< Là }î°• ”ÇLdÅ[ c=S” relationship did not influence the price, the
¾Ówà ªÒ¨< }kvÃ’ƒ ÁÑ—M:: transaction value shall be accepted.
4/ ¾hß“ Ñ»¨< Ó”–<’ƒ uªÒ¨< Là 4/ Where there are grounds for considering that
}î°• TdÅ\” KTS” ¾T>Áe‹M the relationship of the seller and the buyer
U¡”Áƒ c=•` vKeM×’< ÃI”’<” influenced the price, the Authority shall
K›eSߨ< SÓKê ›Kuƒ:: communicate same to the importer.
gA 4¹þ6)@6 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4626

5/ Ó”–<’ƒ vL†¨< c−‹ S"ŸM u}ð 5/ The transaction value of goods in case of a
çS iÁß ¾°n−‡ ªÒ' sale between related persons shall be
acceptable where the importer can prove that
such value closely approximates to:
G( u}Sddà ¨pƒ Ó”–<’ƒ uK?L
†¨< Ñ»“ hß S"ŸM u}Ÿ“¨’ a) the transaction value in sales, between
iÁß ¨Å ›=ƒÄåÁ u}LŸ< ›”É buyers and sellers who are not related, of
¯Ã’ƒ ¨ÃU }SddÃ’ƒ "L identical or similar goods for export to
†¨< °n−‹ ¾Ówà ªÒ Ò`' Ethiopia during the same period;
K( u²=I ›ªÏ ›”kê "7 u}¨c’¨<
SW[ƒ Ÿ›”É ¯Ã’ƒ ¨ÃU b) the customs value of identical or similar
Ÿ}Sddà °n−‹ ¾Ñ<U\¡ goods as determined under Article 37 of
k[Ø TeŸðÁ ªÒ Ò`' ¨ÃU this Proclamation; or
N( u²=I ›ªÏ ›”kê "8 u}¨c’¨<
SW[ƒ Ÿ›”É ¯Ã’ƒ ¨ÃU c) the customs value of identical or similar
Ÿ}Sddà °n−‹ ¾Ñ<U\¡ goods as determined under Article 38 of
k[Ø TeŸðÁ ªÒ Ò`' this Proclamation.
¾T>k^[w SJ’<” ›eSܨ< KT[
ÒÑØ Ÿ‰K ¾°n−‡ ¾Ówà ªÒ
}kvÃ’ƒ Õ[ªM::
6/ In applying the tests under sub-article (5) of
6/ u²=I ›”kê ”®<e ›”kê (5) ¾}Ö
this Article, due account shall be taken of
kc<ƒ” T’íì]Á−‹ }Óv^© KT
É[Ó ¾”ÓÉ Å[Í M¿’ƒ' ¾w³ƒ demonstrated differences in commercial
M¿’ƒ' u²=I ›ªÏ ›”kê "9 SW levels, quantity levels, the appropriate
[ƒ uªÒ¨< LÃ ¾T>Å[Ñ< Te}" amounts determined pursuant to Article 39 of
ŸÁ−‹' hÛ ŸÑ»¨< Ò` vM}³ this Proclamation and costs incurred by the
SÅuƒ G<’@ Á¨×†¨< ¨Ü−‹ seller in sales in which he and the buyer are
“ hÛ ŸÑ»¨< Ò` u}³SÅuƒ not related and where such costs are not
G<’@ ÅÓV ’²=I ¨Ü−‹ uhÛ incurred by the seller in sales in which he and
ÁM}ŸðK< SJ“†¨< ŸÓUƒ ¨<eØ the buyer are related.
SÓvƒ Õ`uM::
7/ u²=I ›”kê ”®<e ›”kê (5) ¾}Ö
kc<ƒ” T’íì]Á−‹ u›eSߨ< ›’ 7/ The tests set forth under sub-article (5) of this
di’ƒ w‰ uØpU LÃ ¾T>¨<K< Article shall only be used at the initiative of
ÃJ“M:: the importer.

"4. ¾›”É ¯Ã’ƒ °n−‹ ªÒ ›¨dc”

"4. ›¨dc” 34. Valuation of Identical Goods
1/ ¨Å›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ<U\¡ 1/ Where the customs value of imported goods
k[Ø TeŸðÁ ªÒ u²=I ›ªÏ cannot be determined on the basis of Article 33
›”kê "3 SW[ƒ K=¨c” "M‰K' of this Proclamation, it shall be determined by
u}SXXÃ ¾”ÓÉ Å[Í“ u}k^^u=
taking the transaction value of identical goods
w³ƒ u}gÖ<“ u}Sddà ¨ÃU
}k^^u= ¨pƒ ¨Å ›=ƒÄåÁ u}LŸ< sold for export to Ethiopia at the same
›”É ¯Ã’ƒ °n−‹ ¾Ówà ªÒ commercial level and in substantially the same
SW[ƒ èc“M:: quantity at or about the same time as the goods
being valued.
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ” S¨ c” 2/ Where it is impossible to determine the customs
"M}‰K' ¾”ÓÉ Å[ͨ< ¨ÃU ¾w³~ value in accordance with sub-article (1) of this
M¿’ƒ KT>ÁeŸƒK¨< ¾ªÒ M¿’ƒ Article, the transaction value of identical goods sold
Te}"ŸÁ uTÉ[Ó u}K¾ ¾”ÓÉ Å[Í at a different commercial level or in different
¨ÃU w³ƒ ¨Å ›Ñ` ¨<eØ ¾Ñu< ›”É quantities by making adjustments to take account of
¯Ã’ƒ °n−‹” ¾Ówà ªÒ SÖkU differences attributable to the commercial level or to
ÉLM:: the quantity.
gA 4¹þ6)@7 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4627

3/ ¾Ówà ªÒ¨< u²=I ›ªÏ ›”kê 3/ Where the transaction value includes costs referred
"9*1( ¾}Ökc<ƒ” ¨Ü−‹ ¾T>Á" to in Article 39(1) of this Proclamation, the
ƒƒ ŸJ’ Ÿ`kƒ“ ŸTÕÕ¹ ¯Ã’ƒ adjustment shall take into account the differences in
M¿’ƒ Ò` u}ÁÁ² ¨Å ›Ñ` ¨<eØ transport, loading, unloading, handling and insurance
¾Ñu<ƒ”“ ›”É ¯Ã’ƒ ¾J’<ƒ” costs associated with the transport of the imported
°n−‹ cŸ ›=ƒÄåÁ ¾SËS]Á goods and that of the identical goods to the port of
SÓu=Á u` É[e KTÉ[e ¾}Ÿc~ entry of Ethiopia which may arise from differences
¾TÕÕ¹' ¾SÝ”' ¾T¨<[É' in distance and means of transport.
¾›ÁÁ´“ ¾›=”g<^”e ¨Ü M¿’„‹”
ŸÓ”³u? ÁeÑv SJ” ›Kuƒ::
35. Valuation of Similar Goods
"5. ¾}Sddà °n−‹ ªÒ ›¨dc”
"5.
1/ ¨Å›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ<U\¡
k[Ø TeŸðÁ ªÒ u²=I ›ªÏ 1/ Where the customs value of imported goods cannot
be determined on the basis of Articles 33 and 34 of
›”kê "3 “ "4 SW[ƒ K=¨c” this Proclamation, it shall be determined by taking
"M‰K' u}SXXÃ ¾”ÓÉ Å[Í“ the transaction value of similar goods sold for export
u}k^^u= w³ƒ u}gÖ<“ u}Sddà to Ethiopia at the same commercial level and in
¨ÃU }k^^u= ¨pƒ ¨Å ›=ƒÄåÁ substantially the same quantity at or about the same
u}LŸ< }Sddà °n−‹ ¾Ówà time as the goods being valued.
ªÒ SW[ƒ èc“M::
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ” 2/ Where it is impossible to determine the customs
S¨c” "M}‰K' ¾”ÓÉ Å[ͨ< value in accordance with sub-article (1) of this
¨ÃU ¾w³~ M¿’ƒ KT>ÁeŸƒK¨< Article, the transaction value of similar goods
¾ªÒ M¿’ƒ Te}"ŸÁ uTÉ[Ó sold at a different commercial level or in
u}K¾ ¾”ÓÉ Å[Í ¨ÃU w³ƒ ¨Å different quantities by making adjustments to
›Ñ` ¨<eØ ¾Ñu< }Sddà °n−‹” take account of differences attributable to the
¾Ówà ªÒ SÖkU ÉLM:: commercial level or to the quantity.
3/ ¾Ówà ªÒ¨< u²=I ›ªÏ ›”kê 3/ Where the transaction value includes costs referred
"9*1( ¾}Ökc<ƒ” ¨Ü−‹ ¾T>Á to in Article 39(1) of this Proclamation, the
"ƒƒ ŸJ’ Ÿ`kƒ“ ŸTÕÕ¹ ¯Ã’ƒ adjustment shall take into account the differences in
M¿’ƒ Ò` u}ÁÁ² ¨Å ›Ñ` ¨<eØ transport, loading, unloading, handling and insurance
¾Ñu<ƒ”“ }Sddà ¾J’<ƒ” °n−‹ costs associated with the transport of the imported
eŸ ›=ƒÄåÁ ¾SËS]Á SÓu=Á goods and that of the identical goods to the port of
u` É[e KTÉ[e ¾}Ÿc~ ¾TÕ entry into the customs territory of Ethiopia which
Õ¹' ¾SÝ”' ¾T¨<[É' ¾›ÁÁ´“ may arise from differences in distance and means of
¾›=”g<^”e ¨Ü M¿’„‹” ŸÓ”³u? transport.
ÁeÑv SJ” ›Kuƒ::

36. Deductive Value Method

"6. ¨Å %EL ¾TeLƒ ²È
"6.
1/ Where the customs value of imported goods
1/ ¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ<U
cannot be determined as set forth in Articles 33
\¡ k[Ø TeŸðÁ ªÒ u²=I ›ªÏ
to 35 of this Proclamation, it shall be
Ÿ›”kê "3 eŸ "5 u}Å’ÑѨ<
SW[ƒ K=¨c” uTÉMuƒ Ñ>²?' determined by using the unit price of identical
u}Sddà ¨ÃU u}k^^u= ¨pƒ or similar goods imported at or about the same
¨Å ›Ñ` ¨<eØ ¾Ñu<“ uÑu<uƒ G<’@ time and which are sold in Ethiopia in their
Ó”–<’ƒ uK?L†¨< Ñ»“ hß S"ŸM original state in the greatest aggregate quantity
uŸõ}— w³ƒ u}gÖ<uƒ ’ÖL ªÒ to persons who are not related to the seller;
Là uSSW[ƒ“ ¾T>Ÿ}K<ƒ” provided, however, that the price shall be
ŸªÒ¨< Là uSk’e èc“M& reduced by:
G( ¨Å ›Ñ` ¨<eØ Ñw}¨< ¾T>gÖ< a) an amount of commission, expenses and
›”É ¯Ã’ƒ ¨ÃU }Sddà °n− profit equal to that usually reflected in
‹” uT>SKŸƒ ›w³—¨<” Ñ>²? ¾T>
¾¨<” ¾¢T>i”' ¾¨Ü−‹“ ¾ƒ
sales within Ethiopia of identical or similar
`õ SÖ”& imported goods;
gA 4¹þ6)@8 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4628

K( ¨Å ›Ñ` ¨<eØ KT>Ñu< ›”É b) the usual charges for the transport,
¯Ã’ƒ ¨ÃU }Sddà °n−‹ insurance and other related costs to be
u›=ƒÄåÁ ¨<eØ ›w³—¨<” Ñ>²? incurred within Ethiopia for identical or
¾T>ŸðK<ƒ” ¾TÕÕ¹' ¾›=”g<^ similar imported goods;
”e“ K?KA‹ }³TÏ ¨Ü−‹&
c) import duties, taxes and other charges
N( ¨Å ›Ñ` ¨<eØ KT>Ñu< ›”É payable with respect to identical or similar
¯Ã’ƒ ¨ÃU }Sddà °n−‹
imported goods.
¾T>ŸðK< ¾Ñ<U\¡ k[Ø' ¡e“
K?KA‹ ¡õÁ−‹::
2/ ¨Å ›Ñ` ¨<eØ ¾Ñu< ›”É ¯Ã’ƒ 2/ In case where there are no identical or similar
¨ÃU }Sddà °n−‹ u}k^[u imported goods which are sold at or about the
Ñ>²? u›Ñ` ¨<eØ "M}gÖ< u²=I same time, the customs value to be determined
›”kê ”®<e ›”kê (1) SW[ƒ under sub-article (1) of this Article shall be
¾T>¨c’¨< ¾Ñ<U\¡ k[Ø TeŸðÁ based on the unit price of identical or similar
ªÒ Ÿ²Ö“ k” vMuKÖ ¾Ñ>²? M¿’ƒ imported goods which are sold in Ethiopia
¨<eØ ¨Å ›Ñ` ¨<eØ Ñw}¨< u}
within a period having a time difference not
gÖ< ›”É ¯Ã’ƒ ¨ÃU }SddÃ
°n−‹ ’ÖL ªÒ Là ÃSW[M:: longer than 90 days.

3/ ¨Å ›Ñ` ¨<eØ ¾Ñu<ƒ ›”É ¯Ã’ƒ 3/ In case where the identical or similar imported
¨ÃU }Sddà °n−‹ uÑu<uƒ goods are not sold in their original state, the
G<’@ "M}gÖ<' u²=I ›”kê ”®<e customs value to be determined under sub-
›”kê (1) SW[ƒ ¾T>¨c’¨< article (1) of this Article shall be calculated by
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ °n−‡ deducting the additional value resulting from
¾}Ÿ“¨’v†¨< k×à ¾U`ƒ H>Ń the subsequent processing of the goods.
ÁeŸ}K¨< }ÚT] c?ƒ }k”f
Ã}S“M::
"7. u¨Ü eK?ƒ Là ¾}SW[} ªÒ
"7. 37. Computed Value Method
1/ ¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ< 1/ Where the customs value of imported goods
U\¡ k[Ø TeŸðÁ ªÒ u²=I ›ªÏ cannot be determined as set forth in Articles 33
Ÿ›”kê "3 eŸ "6 u}Å’ÑѨ< to 36 of this Proclamation, it shall be based on a
SW[ƒ K=¨c” uTÉMuƒ Ñ>²?' computed value, consisting of the sum of:
a) the cost of manufacturing or processing of
G( ¾°n−‡” ¾TU[‰ ¨ÃU ¾T the goods;
²ÒÍ ¨Ü−‹'
K( °n−‡ ¨Å ›=ƒÄåÁ u}LŸ<uƒ
›Ñ` ›”É ¯Ã’ƒ ¨ÃU }Sd b) an amount representing the selling
dà °n−‹ u›U^Œ‹ c=gÖ< expenses and profit equal to that usually
›w³—¨<” Ñ>²? ¾T>ÁeŸƒK<” ¾S reflected in the sale of identical or similar
gÝ ¨Ü“ ¾T>ÁeÑ–<ƒ” ¾ƒ goods by producers in the country of
`õ SÖ”' “ export; and
N( °n−‡” eŸ ›=ƒÄåÁ ¾Ñ<U c) the transport, loading, unloading, handling
\¡ ¡MM ¾SËS]Á SÓu=Á u` and insurance costs associated with the
KTÉ[e ¾T>Áe¨×¨<” ¾TÕ transport of the goods to the port of entry
Õ¹' ¾SÝ—' ¾T^ÑòÁ' ¾S into the customs territory of Ethiopia.
”ŸvŸu=Á“ ¾›=”g<^”e ¨Ü”'
uT>Á"ƒƒ eK?ƒ Là }SY`„
èc“M::
gA 4¹þ6)@9 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4629

2/ u²=I ›”kê É”ÒÑ@−‹ SW[ƒ ¾Ñ< 2/ In verifying, with the consent of the manufacturer,
U\¡ k[Ø TeŸðÁ ªÒ” KS¨c” data necessary for determining customs value
u›U^‡ ðnÉ ¾T>Ñ–¨<” S[Í pursuant to the provisions of this Article, the
KT[ÒÑØ' ¾›U^‡ ›Ñ` S”ÓYƒ government of the manufacturer's country shall be
Ñ<Ç¿” upÉT>Á ”Ç=Á¨<k¨< uT informed in advance and shall be ascertained that it
É[Ó ¾TÃn¨S¨< SJ’< S[ÒÑØ does not object such verification.
›Kuƒ::
"8. T>³“© ²È” uSÖkU ªÒ S¨c”
"8. 38. Fallback Method
1/ u²=I ›ªÏ Ÿ›”kê "3 eŸ "7 1/ Where the customs value of imported goods cannot
u}Å’ÑѨ< SW[ƒ ¨Å ›Ñ` ¨<eØ be determined under the provisions of Articles 33 to
¾Ñu< °n−‹” ¾Ñ<U\¡ k[Ø TeŸðÁ 37 of this Proclamation, it shall be determined based
ªÒ KS¨c” "M}‰K' u›Ñ` ¨<eØ on the data available in Ethiopia and using equitable
ÁK¨<” ¨p© S[Í uSÖkU“ Ÿ²=I methods consistent with the general principles
›ªÏ É”ÒÑ@−‹ ›ÖnLà S`I Ò` embodied in the provisions of this Proclamation.
¾}××S T>³“© ²È” uSÖkU
èc“M::
2/ The importer shall, when it so requests, be
2/ u›eSߨ< ØÁo u²=I ›”kê ”®<e
informed, in writing, of the customs value
›”kê (1) SW[ƒ ¾}}S’¨< ªÒ“
¾›}TS” ²È¨< uêOõ K=ÑKêKƒ determined under the provisions of sub-article
ËLM:: (1) of this Article and the method used thereto.

"9. uÓwà ªÒ Là ¾T>ÚS\

"9. ¾T>ÚS\ ¡õÁ−‹ 39. Costs to be included in Customs Value

1/ u²=I ›ªÏ ›”kê "3 SW[ƒ ¨Å 1/ In determining the customs value of imported
›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ<U\¡ goods in accordance with Article 33 of this
k[Ø TeŸðÁ ªÒ c=¨c”' K°n−‡ Proclamation, the following costs shall be
u}ŸðK¨< ¨ÃU uT>ŸðK¨< ªÒ Là added to the price actually paid or payable for
¾T>Ÿ}K<ƒ SÅS` ›Kv†¨<& the imported goods:
G( uÑ»¨< ¾T>gð’< ¨Ü−‹ J’¨< a) expenses incurred by the buyer, and not
K°n−‡ u}ŸðK¨< ¨ÃU included in the price actually paid or
uT>ŸðK¨< ªÒ ¨<eØ ÁM}"}~' payable for the goods, in respect of:
(1) ŸÓ» ¢T>i” ue}k` T“ (1) commission and brokerage charges
†¨<U ¯Ã’ƒ ¾¢T>i”“ ¾É except buying commission;
KL ¡õÁ&
(2) Ÿ°n−‡ }’ØK¨< K=¿ ¾T (2) the cost of containers which are
ËK< ¾°n SÁ¹−‹ treated as integral part, for customs
¨Ü& purposes, of the goods;
(3) °n−‡” KTgÓ ¾¨× ¾Ñ<M (3) the cost of packing, whether for
uƒU J’ ¾T‚]ÁM ¨Ü& labor or materials;
(4) °n−‡” eŸ ›=ƒÄåÁ ¾Ñ< (4) the transport, loading, unloading,
U\¡ ¡MM ¾SËS]Á SÓ handling and insurance costs
u=Á É[e KTÉ[e ¾}ŸðK
¾ƒ^”eþ`ƒ'¾SÝ—' ¾T associated with the transport of the
^ÑòÁ' ¾S”ŸvŸu=Á“ ¾›=” goods to the port of entry into the
g<^”e ¨Ü& customs territory of Ethiopia;

K( °n−‡” KTU[ƒ ›eðLÑ> ¾J’<“ b) costs of engineering, design and plan

Ÿ›=ƒÄåÁ ¨<Ü K}Ÿ“¨’< ¾›=” works necessary for the production of the
Í=’]”Ó' ¾Ç=³Ã”“ ¾ýL” Y^−‹ goods and undertaken elsewhere other than
¾}Å[Ñ< ¨Ü−‹ uÑ»¨< ¾T>g in Ethiopia, to the extent that such costs are
ð’< eŸJ’<“ K°n−‡ u}ŸðK¨< incurred by the buyer and not included in
¨ÃU uT>ŸðK¨< ªÒ ¨<eØ the price actually paid or payable;
ÁM}"}~ ŸJ’&
gA 4¹þ6)# ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4630

N( K°n−‡ u}ŸðK¨< ¨ÃU uT>Ÿ

ðK¨< ªÒ ¨<eØ ÁM}"}~“
uѸ¨< uk؁U J’ u}²ªª] c) royalties for intellectual property rights and
S”ÑÉ ”Ç=ŸðK< uiÁß ¨<K< license fees related to the goods that the buyer
is required to pay, either directly or indirectly,
¾}Å’ÑÑ< ¾›°Ub© ”w[ƒ
as a condition of sale of the goods, to the extent
aÁK=+“ ðnÉ ¡õÁ−‹& that such royalties and license fees are not
S( °n−‡” SMf uSgØ' KK?L included in the price actually paid or payable;
uTe}LKõ ¨ÃU uSÖkU d) the value of any part of the proceeds of any
ŸT>Ñ–¨< Ñu= Là KhÛ uk؁U
subsequent resale, disposal or use of the
J’ u}²ªª] ¾T>ŸðK< ¡õÁ−‹::
goods that accrues directly or indirectly to
the seller.
2/ u²=I ›”kê SW[ƒ uÓwà ªÒ LÃ
¾T>ÅS\ T“†¨<U }ÚT] ¡õÁ 2/ Additions to the price actually paid or payable
−‹ u}Úvß“ K=KŸ< uT>‹K< S[Í shall be made under this Article only on the
−‹ Là ¾}SW[~ SJ” ›Kv†¨<:: basis of objective and quantifiable data.

3/ ¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ KS¨c” 3/ No additions shall be made to the price actually
u°n¨< ¾}ŸðK ¨ÃU ¾T>ŸðM ªÒ paid or payable in determining the customs
LÃ ¾T>ÅS` ¡õÁ u²=I ›”kê value, except as provided in this Article. Such
u}Å’ÑѨ< SW[ƒ w‰ ÃJ“M:: payments may be made directly or indirectly by
¡õÁ¨<U uK?}` *õ ¡_Ç=ƒ ¨ÃU a letter of credit or any other legally acceptable
uQÓ u}ðkÅ K?L ¾¡õÁ Y`¯ƒ means of payment.
›T"Ã’ƒ uk؁U J’ u}²ªª]
K=ðêU ËLM::
#. uÑ<U\
uÑ<U\¡ k[Ø TeŸðÁ ªÒ ¨<eØ ¾TÃ
"}~ ¡õÁ−‹ 40. Charges not to be included in Customs Value

1/ K°n¨< u}ŸðK ¨ÃU uT>ŸðM ¾Ów

à ªÒ ¨<eØ }KÃ}¨< eŸ}kSÖ< 1/ Provided that they are shown separately from
É[e ¾T>Ÿ}K<ƒ ¡õÁ−‹ uÑ<U\¡ the price actually paid or payable, the following
k[Ø TeŸðÁ ªÒ ›Ã"}~U& shall not be included in the customs value:
G( ¾ów]" SX]Á−‹' Tg=’]−‹
¨ÃU uSX]Á−‹ ¨Å ›Ñ` ¨<eØ
ŸÑu< u%EL K}Ÿ“¨’ ¨ÃU KT>Ÿ“ a) charges for construction, upgrading, erection,
¨” ¾Ó”v' ¾ThhÁ' ¾}ŸL maintenance or technical assistance, which have
¨ÃU ¾ØÑ“ Y^ ¨ÃU K‚¡’>¡ been undertaken or are to be undertaken after
ÉÒõ ¾T>ŸðM ¡õÁ& the importation of industrial plants, machinery
or equipment;
K( °n−‹ ¨Å ›=ƒÄåÁ ¾Ñ<U\¡
¡MM ŸÑu< u%EL ¾T>ŸðM ¾ƒ^ b) charges for the transport of goods after
”eþ`ƒ ¡õÁ& their introduction into the customs territory
N( ¨Å ›Ñ` ¨<eØ ŸÑu<ƒ °n−‹ of Ethiopia;
Ó» Ò` u}ÁÁ² Ѹ¨< KÑv¨< c) charges for interest under a financial
¾wÉ` ¨ÃU ¾óÓ”e eUU’ƒ arrangement entered into by the buyer and
¾T>ŸðM ¾¨KÉ ¡õÁ& relating to the purchase of imported goods;
S) ¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹”
SMf KTU[ƒ Swƒ ¾T>ŸðM
¡õÁ& d) charges for the right to reproduce imported
W( ¾Ó¸ ¢T>i”& goods;

[( ¨Å ›Ñ` ¨<eØ ŸÑu<ƒ °n−‹ Ò` e) buying commissions;

u}ÁÁ² ›=ƒÄåÁ ¨<eØ ¾}ŸðK
¾k[Ø“ K?KA‹ ¡õÁ−‹:: f) import duties or other charges paid in Ethiopia
related to importation of the goods.
gA 4¹þ6)#1 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4631

2/ ¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ c=¨c”

¾T>Ÿ}K<ƒ ¡õÁ−‹ Kn¨< u}ŸðK 2/ In determining the customs value, the following shall
¨ÃU uT>ŸðM ªÒ Là ›ÃÅS\U& not be added to the price actually paid or payable:
G( ¨Å ›Ñ` ¨<eØ ¾Ñu<ƒ” °n−‹ a) charges for the right to reproduce the
u›Ñ` ¨<eØ ”ÅÑ“ KTU[ƒ imported goods,
Swƒ ¾T>ŸðK< ¡õÁ−‹&
K( °n−‡” KSL¡ upÉS G<’@’ƒ b) payments made by the buyer for the right
¾}kSÖ< "MJ’ ue}k` ¨Å ›Ñ`
to distribute or resell the imported goods if
¨<eØ ¾Ñu< °n−‹” KTŸóðM
¨ÃU ”ÅÑ“ KSgØ uѸ¨< such payment is not a condition of the sale
¾T>ŸðK< ¡õÁ−‹:: for export to Ethiopia.

#1. ŸÓwà ªÒ Là eKT>k’c< H>Xx‹

#1.
¨Å›Ñ` ¨<eØ ŸT>Ñu< °n−‹ ¾Ów 41. Deduction from Transaction Value
à ªÒ Là ¾T>Ÿ}K<ƒ H>dx‹ }k“i
ÃÅ[ÒK<& The following shall be deducted from the
transaction value of imported goods:
1/ °n−‡ uÑ<µ Là dK< ¾Å[c Ñ<ǃ&
2/ °n−‡ uÑ<U\¡ SÒ²” ¨<eØ
dK< ¾Å[c Ñ<ǃ& 1/ costs for damages in routes;
3/ ›ÅÑ— uSJ’< U¡”Áƒ ”Ç=nÖM 2/ costs for damages in customs warehouse;
¨ÃU uK?L ›"D%E” ”Ç=¨ÑÉ
¾}Å[Ñ °n ªÒ::
3/ the value of dangerous goods destroyed or
#2. }ÚT] SÓKÝ“ S[Í eKTp[w
#2. disposed otherwise.
42. Production of Additional Information and
Evidence
1/ vKYM×’< uk[u¨< ¾Ç=¡L^c=Ä”
´`´a‹ ¨ÃU ÅÒò c’Ê‹ ƒ¡¡ 1/ Where the Authority has reason to doubt the
K—’ƒ Là Ø`×_ ”Ç=ÁÉ[uƒ accuracy of particulars of a declaration or of
¾T>ÁÅ[Ó U¡”Áƒ c=•[¨< ¾}ÑK documents produced in support of a declaration, it
ç¨< ¾Ówà ªÒ K°n¨< ¾}Ÿð may require the importer or his agent to produce
K¨< ¨ÃU ¾T>ŸðK¨< ƒ¡K— ªÒ further information or evidence that shows the
SJ’<” ¾T>Ádà }ÚT] SÓ declared transaction value represents the amount
KÝ ¨ÃU S[Í ”Ç=Ák`w ›e actually paid or payable for the imported goods.
Sܨ<” ¨ÃU ¨Ÿ=K<” K=ÖÃ
k¨< ËLM::
2/ vKYM×’< }ÚT] SÓKÝ ¨ÃU
c’É "eSܨ< ¨ÃU Ÿ¨Ÿ=K< 2/ Where the Authority, after receiving further
Ÿ}kuK u%EL eKÓwà ªÒ¨< ƒ¡¡K— information still has reasonable doubts about
’ƒ ÁK¨<” Ø`×_ KTe¨ÑÉ "M‰K
¨ÃU ›eSܨ< ULi "McÖ u²=I
the accuracy of the declared value or in the
›ªÏ ›”kê "3 Sc[ƒ ¾Ñ<U\¡ absence of a response, it may be deemed that
k[Ø TeŸðÁ ªÒ” S¨c” the customs value of the imported goods
”ÇM}‰K ÃqÖ^M:: ¾k[u¨< cannot be determined under the provisions of
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒU Article 33 of this Proclamation; and the
}kvÃ’ƒ ÁLÑ–uƒ U¡”Áƒ uêN<õ reason for such decision shall be provided in
K›eSܨ< ¨ÃU K¨Ÿ=K<
ÃÑMêKM:: writing to the importer or his agent.

#3. ¾ªÒ ›}TS” ²È−‹ }ðíT> ¾T>J’

#3. 43. Other Conditions in Which Valuation Methods
<v†¨< K?KA‹ G<’@−‹ be Applicable
ŸLà ¾}SKŸ~ƒ ¾ªÒ ›}TS”
The valuation methods stipulated in the preceding
²È−‹ uT>Ÿ}K<ƒU Là }ðéT>
ÃJ“K<& provisions of this Proclamation shall also be
applicable to:
gA 4¹þ6)#2 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4632

1/ °n−‹ ¾Ñ<U\¡ k[Ø“ ¡e dßð

Mv†¨< ¾Ñ<U\¡ Y’-Y`¯ƒ }ðê
Vv†¨< Ÿ}Kkl u%EL uÉÒT> ¾Ñ<U 1/ goods that have been released from customs
\¡ k[Ø“ ¡e KTeŸðM ¾Ñ<U\¡ control without paying duties and taxes
Y’-Y`¯ƒ ¾T>ðìUuƒ G<’@ c=ÁÒ undergo another customs procedure to pay
ØU'
duties and taxes;
2/ ¾Ñ<U\¡ Y’-Y`¯ƒ }ðêVv
†¨< Ÿ}Kkl u%EL *Ç=ƒ ¾T>"H@
2/ goods which may undergo post customs
Év†¨<” °n−‹ uT>SKŸƒ&
clearance audit;
3/ K”ÓÉ LMJ’ ¯LT ¨Å›Ñ` ¨<eØ
¾T>Ñu< °n−‹” “ uÑ>²?Á©’ƒ
¨Å›Ñ` ¨<eØ ¾T>Ñu< °n−‹” 3/ the valuation of non-commercial imported
ªÒ ›}TS” uT>SKŸƒ:: goods and temporarily imported goods.

#4. ¾Ñ”²w U”³]

#4.
¨Å ›Ñ` ¨<eØ ¾T>Ñu<U J’ Ÿ›Ñ` 44. Exchange Rate
¾T>¨Ö< n−‹ ¾Ñ<U\¡ k[Ø“ ¡e The customs value of imported or exported goods
TeŸðÁ ªÒ ¾T>cL¨< eKn−‡
shall be calculated on the basis of the official
¾k[u¨< Ç=¡L^c=Ä” uvKYM×’<
}kvÃ’ƒ vÑ–uƒ Kƒ u›=ƒÄåÁ exchange rate declared by the National Bank of
wN?^© v”¡ ¾}ÑKç¨<” ¾Ñ”²w U”³] Ethiopia on the day of accepting the customs
M¡ uSÖkU ÃJ“M:: declaration by the Authority.

U°^õ ›^ƒ CHAPTER FOUR

¾°n−‹ ¾]õ ›SÇÅw CUSTOMS TARIFF

45. Principles
#5. S`I
#5.
1/ ¨Å Ñ<U\¡ ¡MM uT>Ñu< T“† 1/ Duties on goods imported into the customs
¨<U °n−‹ LÃ ¾T>ŸðM k[Ø territory of Ethiopia shall be paid at the rates
uÑ<U\¡ ¾]õ Å”w u}¨c’¨< specified by the Customs Tariff Regulations.
U×’@ Sc[ƒ ÃJ“M::
2/ Where classification of goods and drawing up
2/ ß’~ u}KÁ¾ ¾]õ ›SÇÅw LÃ
¾T>SÅu< °n−‹” ¾Á² uSJ’< U¡ of customs declaration becomes difficult due to
”Áƒ °n−‹” ¾SSÅw ¨ÃU Ç=¡L a consignment containing goods falling under
^c=Ä” T²Ò˃ Y^¨< ›É"T> J• different tariff classifications, the Authorities
c=ј“ ¾Ñ<U\¡ ¾]õ U×’@ M¡ may, at the request of the person presenting the
¾}KÁ¾ uT>J”uƒ Ñ>²? uÇ=¡L^c=Ä” declaration, allow that the customs duty for the
›p^u=¨< ØÁo SW[ƒ vKYM×’<
›ÖnLà ߒ~” Ÿõ}— ]õ uT>S entire consignment be charged on the basis of
Åwuƒ ¾]õ SÅw Là uSSÅw the tariff classification of the goods which are
¾]õ U×’@ MŸ< ”Ç=¨c” K=ðpÉ subject to the highest rate of customs duty.
ËLM::
3/ Integrated tariff rate shall be applicable to
3/ ›Óvw’ƒ vK¨< QÓ Sc[ƒ ¾Ñ<U goods brought in or received from abroad by a
\¡ k[Ø ŸTßðMv†¨< ue}k` traveler individual natural persons, intended to
KÓM“ Ku?}Ww ›vLƒ ÖkT@ be used in their households, unless such goods
”Ç=¨<K< uT“†¨<U }¹» ÓK are relieved from customs duty under relevant
cw Ÿ¨<ß ›Ñ` ¾T>SÖ< °n−‹ laws. The details shall be determend by the
u}K¾ G<’@ ¾}ªHÅ ¾]õ U×’@ directive issued by the authority.
SW[ƒ k[Ø ÃŸðMv†ªM:: ´`
´\ vKeM×’< uT>Á¨×¨< SS
]Á èc“M::
4/ Documents prepared by the World Customs
4/ eK°n−‹ ¾]õ ›SÇÅw ¨d˜ Organization in relation to classification of
Te[Í J• ¾T>qÖ[¨< ¾¯KU ¾Ñ< goods shall be taken as conclusive evidence.
U\¡ É`σ eKgkÙ‹ ›SÇÅw
¾T>Á¨×¨< c’É ’¨<::
gA 4¹þ6)#3 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4633

#6. ¾°n−‹ ]õ ›SÇÅw” u}SKŸ}

#6. 46. Binding Information Regarding Tariff
›eÑÇÏ S[Í−‹” eKSeÖƒ Classification
1/ Ÿ›eSܨ< ¨ÃU Ÿ¨Ÿ=K< uT>k`w 1/ At the request of an importer or his agent, the
ØÁo SW[ƒ ¾°n−‹ ]õ Authority shall issue binding information in
›SÇÅw” u}SKŸ} vKYM×’< respect of the classification of goods.
›eÑÇÏ S[Í−‹” Ãc×M::
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}ÑKì 2/ The person using information referred to under sub-
¨<” S[Í ¾T>ÖkU c¨< Ák[u¨< article (1) of this Article shall be able to prove that
¾°n ´`´` SÓKÝ ›ekÉV ŸW the goods declared correspond in every respect to
Ö¨< S[Í Ò` }Sddà SJ’<” those described in the information previously
T[ÒÑØ S‰M ›Kuƒ:: provided by him to get the binding information.

3/ ¾°n−‹ ]õ ›SÇÅw” u}SKŸ} 3/ Binding information regarding tariff

¾}cÖ ›eÑÇÏ S[Í uT>Ÿ}K<ƒ classification shall become invalid:
G<’@−‹ }kvÃ’~” Á×M&
G( ›eÑÇÏ S[ͨ< u›SM"‡ uk a) where it is based on inaccurate or
[u ¾}dd} ¨ÃU ÁM}TEL incomplete information supplied by the
S[Í LÃ ¾}SW[} ŸJ’& applicant;
K( uÅ”x‹ ¨ÃU SS]Á−‹ SK b) where regulations or directives have been
¨Ø U¡”Áƒ ›eÑÇÏ S[ͨ< changed, and the information no longer
uY^ Là "K<ƒ Å”x‹ ¨ÃU conforms to the applicable regulations or
SS]Á−‹ Ò` ¾TÃ××U directives;
ŸJ’&
c) where the binding information was not
N( ›eÑÇÏ S[ͨ< ¾}cÖ¨< }Ñ provided by the competent authority;
u=¨< YM×” uK?K¨< c¨< ŸJ’&
d) where the information has been annulled or
S( ›eÑÇÏ S[ͨ< Ÿ}h[ ¨ÃU
revoked, and the holder of the information
Ÿ}c[²“ Sh\ ¨ÃU SW[²<
KS[ͨ< vKu?ƒ ¾}ÑKì ŸJ’:: has been notified of such annulment or
revocation.
4/ u²=I ›”kê ”®<e ›”kê 3(K)
¾}ÑKì¨< G<’@ c=Ÿcƒ Å”u< ¨ÃU 4/ When the situations referred to in sub-article
SS]Á¨< uY^ Là ŸªKuƒ k” 3(b) of this Article occur, the information shall
ËUa S[ͨ< ¾TÁÑKÓM ÃJ“M:: become invalid as of the date such regulations
or directives become effective.

U°^õ ›Ueƒ CHAPTER FIVE

¾°n−‹ ¾Y]ƒ ›Ñ` ORIGIN OF GOODS

47. Determination of Country of Origin

#7. ¾°n−‹ Y]ƒ ›Ñ` ›¨dc”
#7.
1/ ›”É” U`ƒ uTU[ƒ H>Ń G<Kƒ“
1/ Where two or more countries are involved in
Ÿ²=Á uLà lØ` ÁL†¨< ›Ña‹ }d
ò uJ’<uƒ G<’@ ¾U`~ ¾Y]ƒ the production of a product, the origin of the
›Ñ` ¾T>vK¨< ¾SÚ[h¨< SW[© product shall be the country in which the last
¾U`ƒ Y^ ¾}"H@Åuƒ ¨ÃU ¾›=¢ substantial manufacturing or transformation
•T>Á© ¾ªÒ K¨<Ø H>Ń ¾}Ÿ“¨’uƒ process of economic value took place;
›Ñ` ÃJ“M& J•U ¾U`ƒ H>Å~ provided, however, that such process was
u²=G< ›Ñ` K²=G< ›LT u}²ÒË ów]" carried out in a plant equipped for this purpose
¨<eØ ¾}Ÿ“¨’“ H>Å~U u¨d˜ and led to a substantial transformation of the
SMŸ< uU`~ LÃ K¨<Ø ÁeŸ}K product or the creation of a new product
¨ÃU ›Ç=e U`ƒ ÁeÑ– SJ” altogether.
›Kuƒ::
gA 4¹þ6)#4 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4634

2/ K²=I ›”kê ”®<e ›”kê (1) ›ðíìU 2/ For the purposes of sub-article (1) of this
c=vM ¾°n¨<” ¾Y]ƒ ›Ñ` KS¨c” Article, the criteria for determining origin, shall
¾T>ÁeðMÑ<ƒ Seð`„‹' be the following:
G( ¾]õ ›SÇÅw K¨<Ø' a) change of tariff classification;
K( ¾}ÚT] c?ƒ S„— SS²—' b) the ad valorem percentage criterion; and
N( ¾TU[‰ ¨ÃU ¾´Óσ Y^ c) the criterion of manufacturing or
H>Ń SS²—' processing operation.
“†¨<::
3/ uU`ƒ Ów›„‹ Là ¾]õ ›SÇÅw 3/ Working or processing methods because of which
K¨<Ø ¾T>ÁSÖ< Y^−‹“ ¾U`ƒ the products obtained receive tariff classification
H>Å„‹ u²=I ›”kê ”®<e ›”kê (1) other than that covering the various non-originating
¨<eØ ”Å}Ökc¨< ¾}TEL Y^ materials used shall be regarded as complete process
H>Ń J’¨< ÃqÖ^K<:: referred to sub-article (1) of this Article.

4/ T“†¨<U ¾Y^ ¨ÃU ¾U`ƒ ¡”¨<” 4/ Any processing or working the sole object of
¾²=I” ›ªÏ ¾e]ƒ GÑ` ›¨dc” which is to circumvent the rules of origin of
É”ÒÑ@−‹ }ðíT> ”ÇÃJ’< ¯LT this Proclamation shall not be deemed
uTÉ[Ó ¾}Ÿ“¨’ SJ’< Ÿ}[ÒÑÖ authentic.
¾U`ƒ ¡”¨<’< ŸY]ƒ ›Ñ` Å”w
›”í` ƒ¡¡K— J• ›ÃqÖ`U::
5/ ¾°n−‹ e]ƒ ›Ñ` ›¨dc”” u}SK 5/ The Authority may issue detail directives on the
Ÿ} vKYM×’< ´`´` ¾›ðíìU SS applications of rules of origin.
]Á K=Á¨× ËLM::

48. Conditions not Considered When Determining

#8. ¾°n−‹ ¾Y]ƒ ›Ñ`” KS¨c” ÓUƒ
#8.
Rules of Origin
¨<eØ ¾TÃÑu< G<’@−‹
¾T>Ÿ}K<ƒ ¾›W^` H>Å„‹ ¾]õ The following operations shall not be taken into
›SÇÅw K¨<Ø ¾T>ÁeŸƒK< J’U ›MJ’ consideration when determining the origin of
¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹” ¾e]ƒ ›Ñ` imported goods, whether or not accompanied by a
KS¨c” ŸÓUƒ ¨<eØ ›ÃÑu<U& change in the tariff classification:
1/ uU`ƒ TÕÕ´ ¨ÃU ¡U‹ƒ ¨pƒ 1/ operations carried out to insure that the goods
U`~” vKuƒ G<’@ KTq¾ƒ are preserved in good condition during
¾T>Ÿ“¨’< }Óv^ƒ& transport or storage;
2/ °n−‹” ¾TÕÕ´ H>Ń KTkLÖõ 2/ operations carried out to facilitate
c=vM ¾T>Ÿ“¨’< }Óv^ƒ& transportation of goods;
3/ °n−‹” KTgÓ ¨ÃU KiÁß 3/ operations carried out to package or prepare
KT²Ò˃ c=vM ¾T>Ÿ“¨’< }Óv^ƒ& goods for sale;
4/ °n−‹” u›¾` ¾T“ðe' ¾Te׃' 4/ simple operations on goods such as ventilation,
¾TÉ[p' ¾Tk´k´' ¾}uLg< ¡õKA‹” spreading out, drying, cooling, removal of damaged
¾Sk¾`' TKeKh ¾Skvƒ ¨ÃU ´Ñƒ parts, greasing or rust removal, adding a coat of paint
¾Te¨ÑÉ' }ðØa›© G<’@−‹ u°n¨< to protect against natural elements, washing,
Là Ñ<ǃ ”ÇÁÅ`c< kKU ¾Skvƒ' cleaning, sifting or screening, sorting or classifying,
¾TÖw' ¾Têǃ' ¾TuÖ`' ¾Sð}Ó' scaling, testing or calibration, packaging or breaking
¾SK¾ƒ' ¾SS²”' ¾SVŸ`' ¾SK"ƒ'
up of assembled packages or repackaging, dividing
¾TgÓ' iÑA‹” ¾Sõƒ' SMf
the bulks, affixing marks, labels or other
¾TgÓ' ¾SŸóðM' UM¡ƒ ¾TÉ[Ó'
u¨<H ¨ÃU uK?L ðXi ’Ñ` ›ÁÁ´ distinguishing signs on the packages of goods,
TÉ[Ó' uÚ¨< ¾S”Ÿ`' ¾SLØ' dilution by water or any other aqueous solution,
¾SŸ"ƒ' ¾S¨<nƒ “ ¾”edƒ °`É ionization, salting, peeling, crushing, removal of
¾SdcK< kLM H>Å„‹ ¡”¨<”& seeds from fruits and slaughtering of animals;
gA 4¹þ6)#5 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4635

5/ ¾}TEL ¾U`ƒ ¨<Ö?ƒ KTeÑ–ƒ 5/ simple assembly of parts to constitute a

¾T>Ÿ“¨” kLM ¾SÑ×ÖU Y^& complete product;
6/ ŸLà ¾}²[²\ƒ” ¾Y^ H>Å„‹ 6/ any combination of the above.
uT×S` ¾T>Ÿ“¨” T”—¨<U ¾Y^
H>Ń::
#9. ¾Y]ƒ ›Ñ`” KS¨c” ¾T>[Æ c’Ê‹”
#9. 49. Production of Documents
eKTp[w 1/ The Authority may, for the purpose of applying
1/ vKYM×’< u²=I ›ªÏ ¨ÃU uK?KA‹ the provisions of this Proclamation or other
IÑA‹ ¾}Å’ÑÑ<ƒ” KTeðìU c=vM laws, order the production of documents that
¾°n−‹” ¾Y]ƒ ›Ñ` ¾T>Á[ÒÓØ show the origin of goods.
c’É ”Ç=k`w KT²´ ËLM::
2/ Where the Authority has doubts as to the
2/ u²=I ›”kî ”®<e ›”kî (1) SW[ƒ authenticity of documents the produced
uk[uKƒ W’É ƒ¡¡K—’ƒ Là Ø`×_ pursuant to sub-article (1) of this Article, it may
c=•[¨< vKeM×’< ¾°n¨<” ¾Y]ƒ require any additional proof in respect of the
›Ñ` u}SKŸ} }ÚT] Te[Í origin of goods.
”Ç=k`wKƒ K=ÖÃp ËLM::

50. Preferential Rules of Origin

$. ¾]õ p“i ŸT>c׆¨<
ŸT>c׆¨< ›Ña‹ ¾T>SÖ<
°n−‹ ¾Y]ƒ ›Ñ` ›¨dc” The rules on preferential origin of goods shall be
determined in accordance with rules of origin
u¯KU ›kõ' u›"vu=Á© ¨ÃU uG<KƒÄi contained in international, regional or bilateral
¾”ÓÉ eUU’ƒ Sc[ƒ ¾]õ p“i agreements providing for reduction or relief from
¾T>c׆¨< GÑa‹ ¾e]ƒ GÑ` Å”w import duties.
ueUU’„‡ SW[ƒ ¾T>¨c” ÃJ“M::
CHAPTER SIX
PAYMENTS OF CUSTOMS DUTIES
U°^õ eÉeƒ
AND TAXES,
eKk[Ø“
eKk[Ø“ ¡e “
“ ¾›ÑMÓKAƒ ¡õÁ−‹ AND SERVICE CHARGES

$1. uÑu= °n−‹ LÃ k[Ø“

$1. k[Ø“ ¡e ¾S¡ðM
Óȁ 51. Obligation to Pay Import Duties and Taxes
u²=I ›ªÏ ¨ÃU uK?KA‹ QÑA‹ u}K¾ Unless otherwise provided by this Proclamation or
G<’@ "M}Å’ÑÑ ¨ÃU uS”Óeƒ u}K¾ other laws or decided by government, import duties
G<’@ "M}¨c’ ue}k` ¨Å ›Ñ` ¨<eØ and taxes shall be payable for any imported goods.
uT>Ñu< T“†¨<U °n−‹ Là ¾Ñ<U\¡
k[Ø“ ¡e ßðLM::
$2. ¾Ñ<U
$2. ¾Ñ<U\\¡ k[Ø“ ¡e ¡õÁ eKT>¨c”uƒ 52. Applicable Dates for Determination of Duties and
Ñ>²? Taxes

uÑu= °n−‹ Là ¾T>ŸðK¨< k[Ø“ ¡e The applicable dates for determining customs duties
¾T>¨c”uƒ Ñ>²? ”ÅT>Ÿ}K¨< ÃJ“M& and taxes shall be as follows:
G( ¨Å ›Ñ` KT>Ñu< °n−‹ ¾Ñ<U\¡ a) for goods imported, the date when the customs
Ç=¡L^c=Ä” }kvÃ’ƒ uT>Áјuƒ declaration is accepted;
k”&
b) for goods carried by passengers, the date of
K( }Õ¼‹ òª†¨< KT>SÖ< °n−‹ customs clearance;
¾Ñ<U\¡ Y’-Y`¯ƒ uT>ðìUuƒ
k”&
N( u›Å^ °n ¡U‹ƒ KT>kSÖ< °n c) for goods placed in consignment stock, the date
−‹ Ѹ¨< uT>[Ÿwuƒ k”& of delivery to the buyer;
gA 4¹þ6)#6 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4636

S( Ÿ›Å^ °n ¾TŸT‰ eõ^ ¨ÅÑ<U\¡ d) for goods transferred from consignment stock
SÒ²” KT>gÒÑ\ °n−‹ Ÿ›Å^ to customs warehouse, the date when the goods
°n TŸT‰¨< u¨Ö<uƒ k”& are taken out from the consignment stock;
W( uÑ>²?Á©’ƒ ¨Å ›Ñ` ¨<eØ KÑv e) for goods temporarily imported, the date when
°n' °n¨< u›Ñ` ¨<eØ ”Ç=k` the customs declaration presented for the
KG<K}— Ñ>²? ¾k[u¨< Ç=¡L^c=Ä” second time is accepted if they are declared for
}kvÃ’ƒ vÑ–uƒ k”& home consumption;
[( ¨Å ›Ñ` ¨<eØ KTeÑvƒ ¯LT f) for goods transited within customs territory for
uÑ<U\¡ ¡MM ¨<eØ ƒ^”²=ƒ the purpose of import, the date when
K}Å[Ñ< °n−‹ ¾°n−‡ declaration for such goods is lodged, or where
Ç=¡L^c=Ä” uk[uuƒ k”&
there is no declaration, the date when decision
Ç=¡L^c=Ä” ÁMk[u ŸJ’ ÅÓV ¾Ñu=
°n k[Ø ¡õÁ−‹ ¨<X’@ u}cÖuƒ on payment of import duties is made.
k”:: 53. Service Charges
$3. ¾›ÑMÓKAƒ ¡õÁ
$3. The service charges to be collected by the Authority
vKYM×’< ŸÑu=“ ¨Ü °n−‹ ¾Ñ<U\¡ in connection with the application of customs
e’-e`¯ƒ ›ðíìU Ò` u}ÁÁ² KT>cÖ¨< formalities to import and export goods shall be
›ÑMÓKAƒ ¾T>ÁeŸõK¨< ¾›ÑMÓKAƒ ¡õÁ determined by regulations.
uÅ”w èc“M::

CHAPTER SEVEN
U°^õ cvƒ
TEMPORARY IMPORTATION, EXPORTATION
°n−‹” uÑ>²?Á©’ƒ eKTeÑvƒ' AND
eKTe¨×ƒ“ RE-EXPORTATION OF IMPORTED GOODS
}SMc¨< eKT>¨Ö< ¾Ñu= °n−‹

54. Temporary Importation

$4. uÑ>²?Á©’ƒ °n−‹” eKTeÑvƒ
$4.
1/ Goods necessary for trade promotion,
1/ ”ÓÉ” ŸTe}ª¨p' Ÿ‚¡•KAÍ= iÓ technology transfer, tourism and cultural
Ó`' Ÿ~]´U“ ŸvIM M¨<¨<Ø' ŸÓ”
exchange, construction works and consultancy
v Y^ ¨ÃU ŸU¡` ›ÑMÓKAƒ Ò`
services may temporarily be imported without
¾}ÁÁ²< °n−‹ ¾SÖ<uƒ U¡”Áƒ
”Å}Ö“kk uSÖ<uƒ ›"D%E” ”Ç= payment of duties and taxes subject to their re-
¨Ö< J• k[Ø“ ¡e dßðMv†¨< export at the completion of such tasks.
uÑ>²?Á©’ƒ K=Ñu< ËLK<::J•U SKª However spare parts and consumable goods
¨Ý−‹“ ›Lm °n−‹ uÑ>²?Á©’ƒ shall not be temporary imported.
K=Ñu< ›Ã‹K<U::
2/ u²=I ›”kê ”®<e ›”kê (1) Ÿ}S 2/ The Ministry of Finance and economic
KŸ~ƒ ¨<Ü °n−‹ k[Ø“ ¡e
development may, by directives, determine
dßðMv†¨< uÑ>²?Á©’ƒ ¨Å ›Ñ`
¨<eØ ¾T>Ñu<v†¨< K?KA‹ G<’@−‹ conditions other than those stated under sub-
Ñ”²w“ ›=¢•T> MTƒ T>’>e}` article (1) of this Article under which
uT>Á¨×¨< SS]Á èc“M:: temporary importation of goods without
payment of duties and taxes may be permitted.
3/ Any person who imports goods temporarily,
3/ °n−‹” uÑ>²?Á©’ƒ ¨Å ›Ñ` ¨<eØ without payment of duties and taxes, shall
¾T>ÁeÑv c¨< Ÿk[Ø“ ¡e ’í veÑ provide security equivalent to the duties and
v¨< °n Là uT>ðKѨ< k[Ø“ ¡e taxes payable with respect to such goods.
SÖ” ªeƒ“ Tp[w ›Kuƒ::
4/ It is prohibited to use goods imported on temporary
4/ uÑ>²?Á©’ƒ ¨Å›Ñ` ¨<eØ ¾Ñv” °n basis other than the purposes for which they are
¨Å ›Ñ` ¨<eØ ”Ç=Ñv Ÿ}Å[Ñuƒ imported or to use them out of the locality where the
¯LT ¨ÃU Y^¨< ŸT>Ÿ“¨”uƒ activities are carried out.
Yõ^ ¨<Ü uØpU Là ”Ç=¨<M
TÉ[Ó ¾}ŸKŸK ’¨<::
gA 4¹þ6)#7 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4637

5/ ŸÓ”v Y^−‹ ¨ÃU ŸU¡` ›ÑMÓKAƒ 5/ The Authority may permit the transfer of
Ò` u}ÁÁ² uÑ>²?Á©’ƒ ¾Ñu< °n−‹ ›Ñ` temporarily imported goods for construction
¨<eØ ”Ç=q¿ u}ðkÅL†¨< ¾Ñ>²? ÑÅw works or consultancy services, within the
¨<eØ K}Sddà ›ÑMÓKAƒ ¾T>¨<K<
°n−‹” KTeÑvƒ Swƒ LL†¨< c−‹
authorized period, to other duty free right
”Ç=}LKñ vKeM×’< K=ðpÉ Ã‹LM:: holders with respect to similar goods.

6/ uÑ>²?Á©’ƒ Ñw}¨< }SMc¨< uT>¨Ö< 6/ Customs duties and taxes shall be paid on the
ÁÑKÑK< °n−‹ `Ï“ ªÒ LÃ °n−‹ depreciated values of temporarily imported
c=¨Ö< vK¨< ]õ Sc[ƒ ¾Ñ<U\¡ goods up on their re-exportation based on the
k[Ø“ ¡e ßðMv†ªM:: tariff currently applicable.
7/ uÑ>²?Á©’ƒ ÁeÑv¨<” °n u²=I ›”kê 7/ Any person who transfers temporarily imported
”®<e ›”kê (5) SW[ƒ KK?L goods to another person in accordance with sub-
¾T>Áe}LMõ c¨< °n¨< ¨Å ›Ñ` article (5) of this Article shall have the obligation to
¨<eØ ŸÑvuƒ Ñ>²? ËUa eŸ}LKðuƒ pay duties and taxes on the depreciated value of the
Ñ>²? É[e uT>cu¨< ¾`Ï“ p“i Là goods calculated for the period from the date of
k[Ø“ ¡e ¾SŸðM Óȁ ›Kuƒ:: importation until the date of transfer.

8/ Ÿ–aË¡ƒ e^−‹ Ò` u}ÁÁ² uÑ>²?Á©’ƒ 8/ The project owner where temporarily imported
Ÿk[Ø“ ¡e ¡õÁ ’í J’¨< ¾Ñu< °n−‹ goods, without payment of duties and taxes, are
›ÑMÓKAƒ Là ¾ªK<uƒ –aË¡ƒ c=Ö“kp deployed shall inform the Authority, in writing,
¾SÚ[h ¡õÁ ŸSðçS< uòƒ ¨ÃU ¾– the completion of the project, prior to
aË¡~ Ñ>²? c=^²U ¾–aË¡~ vKu?ƒ settlement of final payments, or any period of
KvKYM×’< uêOõ Te¨p ›Kuƒ::
extension of the project.
9/ uÑ>²?Á©’ƒ ¨Å GÑ` ¨<eØ ¾Ñu<
9/ The conditions under which temporarily
n−‹ u›Ñ` ¨<eØ ¾T>k\uƒ
G<’@“ ¾k[Ø“ ¡e ¡õÁ¨< ›ðíìU imported goods may remain within the country
¾”²w“ ›=¢•T> MTƒ T>’>e}` and the manner of payment of duties and taxes
uT>Á¨×¨< SS]Á èc“M:: shall be determined by the directives to be
issued by the Ministry of Finance and economic
development.
$5. ¾Ñ>²? ÑÅw
$5. 55. Time Limit

1/ Ÿ~]´U“ ŸvIM M¨<¨<Ø ¨ÃU 1/ Imported goods for tourism, cultural exchange
Ÿ‚¡•KAÍ= iÓÓ` Ò` ¾}ÁÁ²< n−‹ or technology transfer shall be re-exported
¨Å ›Ñ` ŸÑu<uƒ Ñ>²? ËUa ueÉeƒ within six months.
¨^ƒ Ñ>²? ¨<eØ }SMc¨< S¨<׃
›Kv†¨<::
2/ Imported goods for trade promotion shall be re-
2/ ”ÓÉ KTe}ª¨p ¾Ñu< °n−‹ exported within two months.
¾Te}ª¨l }Óv` u}Ö“kk uG<Kƒ
¨` ¾Ñ>²? ÑÅw ¨<eØ S¨<׃
›Kv†¨<::
3/ Imported goods for construction works and
3/ ŸÓ”v Y^“ ŸU¡` ›ÑMÓKAƒ consultancy services or as per a project
¨ÃU uýaË¡ƒ eUU’ƒ SW[ƒ agreement shall be re-exported within the time
¨Å ›Ñ` ¾Ñu< n−‹ u–aË¡ƒ limit prescribed in the agreement.
eUU’ƒ u}ÑKì¨< ¾Ñ>²? ÑÅw ¨<eØ
}SMc¨< S¨<׃ ›Kv†¨<::
4/ uÑ>²?Á©’ƒ ¨Å ›Ñ` ¨<eØ ¾Ñv n 4/ The Authority may extend the time limit where
u²=I ›ªÏ u}Å’ÑѨ< ¾Ñ>²? ÑÅw the importer proves on acceptable ground that
}SMf Ÿ›Ñ` K=¨× ¾TËM the goods imported temporarily can not be re-
SJ’<” ›eSܨ< ŸÖ¾k“ um exported within the time specified time.
U¡”Áƒ S•\ Ÿ}[ÒÑÖ vKeM×’<
¾Ñ>²? ÑÅu<” K=Á^´UMƒ ËLM::
gA 4¹þ6)#8 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4638

5/ u²=I ›”kê ”®<e ›”kê (4) SW[ƒ 5/ The security provided for temporarily imported
n¨< ›Ñ` ¨<eØ ¾T>qÃuƒ Ñ>²? goods shall be transferred to the government
"M}^²S ue}k` uQÓ ¾}¨c’¨< treasury if the goods are not re-exported within
¾SqÁ Ñ>²? ”Å}Ö“kk uG<Kƒ ¨` two months after the completion of the
Ñ>²? ¨<eØ n¨< }SMf "M¨× specified period, unless the period is extended
uªeƒ“ ÁeÁ²¨< Ñ”²w uS<K< in accordance with sub-article (4) of this
KS”ÓYƒ Ñu= ÃÅ[ÒM:: Article.
$6. uÑ>²?Á©’ƒ ¨Ø}¨< ¾T>SKc< °n−‹
$6. 56. Temporary Export
1/ uT>Ÿ}K<ƒ U¡”Á„‹ uÑ>²?Á©’ƒ 1/ Goods exported temporarily by completing
KS¨<׃ ¾Ñ<U\¡” Y’-Y`¯ƒ customs formalities for the following reasons
¾ðçS< °n−‹ k[Ø dßðMv†¨< may be allowed to re-enter the country without
}SMc¨< SÓvƒ ËLK<&
payment of duties and taxes:
G( u›Ñ` ¨<eØ KSÖÑ” ¨ÃU KS
Åe ¾TËK< uSJ“†¨< U¡” a) imported goods sent abroad for repair
Áƒ ¾}ŸðKv†¨< k[Ø }SLi and maintenance without repayment of
dÃÅ[Ó }ÖÓ’¨< ¨ÃU Éc¨< duties and taxes;
KSSKe ¨Å ¨<ß ¾T>LŸ<
°n−‹&
K( uÑ>²?Á©’ƒ ›Ñ` ¨<eØ ¾Ñu<“ u› b) temporarily imported goods sent abroad
Ñ` ¨<eØ KSÖÑ” ¨ÃU KS for repair and maintenance without
Åe vKS‰L†¨< U¡”Áƒ uÑu<uƒ cancellation of the guarantee given at the
Ñ>²? ¾}cÖ¨< ªeƒ“ dè`É
u¨<ß ›Ñ` Éc¨< ¨ÃU }Ö time of their importation;
Ó’¨< ”Ç=SKc< ¾T>LŸ< °n−‹&
N( ¨Å¨<ß ›Ñ` KY^ ¾T>H@É c¨< c) personal effects, automobiles for
¾T>H@Éuƒ” Y^ KTŸ“¨” ¾T> personal use, machinery and equipment
ÖkUv†¨ <¾ÓM SÑMÑÁ °n taken out by a person for the purpose of
−‹' ¾ÓM }iŸ`"]' SX]Á− carrying out his work abroad;
‹“ Ti’]−‹&
S( K”ÓÉ“' KvIM' ¨ÃU KT“
†¨<U ¯Ã’ƒ ƒ`¯>„‹ ¨ÃU d) goods exported for trade fair, exhibition
›=Ó²=u=i•‹ ¨Å¨<ß ›Ñ` or cultural show.
¾T>LŸ< °n−‹::
2/ u²=I ›”kê ”®<e ›”kê 1(G) ¨ÃU 2/ Good returning pursuant to sub-article 1(a) or
(K) SW[ƒ }SMc¨< uT>SÖ< °n (b) of this Article shall be subject to duties and
−‹ Là KØÑ“ ¨ÃU KÅd u¨ taxes on the cost of maintenance and repair
ר< ¨Ü SÖ” k[Ø“ ¡e ßð
incurred abroad.
Mv†ªM::
3/ uÑ”²w“ ›=¢•T> MTƒ T>’>e}`
u}ðkÅ eUU’ƒ uK?L ›"D%E” "M} 3/ Goods may be eligible for exemption from
¨c’ ue}k`' °n−‹ uÑ>²?Á©’ƒ duties only if returned from abroad within one
¨Å¨<ß ›Ñ` H@Ũ< k[Ø“ ¡e year, unless a longer period is specified in an
dßðMv†¨< SÓvƒ ¾T>‹K<ƒ u› agreement approved by the Ministry of Finance
”É ¯Sƒ Ñ>²? ¨<eØ }SMc¨< and economic development.
¾SÖ< ”ÅJ’ w‰ ’¨<::
$7. }SMc¨< eKT>¨Ö<“ }SMc¨< eKT>Ñu<
$7. 57. Re-Exportation and Re-Importation of Goods
°n−‹
1/ Goods imported and declared for home
1/ K›Ñ` ¨<eØ õЁ }wKA ¾}S²Ñu consumption that are not prohibited or the
°n ÁM}ŸKŸK ¨ÃU ›Ñvu< QÓ” entrance of which is not contrary to the law
¾TÃí[` ŸJ’ ¾Ñ<U\¡ Y’-Y`¯ƒ may be re-exported at the request of the
ŸSðìS< uòƒ ¨Å ¨<ß }SMf importer before completing customs formalities
”Ç=¨× ØÁo ¾k[u ”ÅJ’ ¾k[Ø“ upon payment of 5% of the duties and taxes to
¡c<” 5 %&4 } õKAuƒ ”Ç=¨× be paid on the goods.
K=ðkÉ Ã‹LM::
gA 4¹þ6)#9 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4639

2/ Exported domestic goods that have been

2/ ¾›Ñ` ¨<eØ U`ƒ J’¨< ¨Å ¨<ß returned within one year because of their failure
Ÿ}LŸ< u%EL uiÁß ¨<K< ¨ÃU u”ÓÉ
Ó”–<’ƒ ¾}SKŸ}¨<” ¾Ø^ƒ Å[Í to meet the quality standards specified by the
vKTTEL†¨< U¡”Áƒ u›”É ¯Sƒ contract of sale or business relation that has
Ñ>²? ¨<eØ Ÿ}SKc< ŸÑ<U\¡ k[Ø“ been the basis for their export shall be relieved
¡e ’í ÃJ“K<:: from customs duties and taxes.

3/ uvKÑ<Ç¿ ØÁo SW[ƒ u²=I ›”kê 3/ The period specified in sub-article (2) of this
”®<e ›”kê (2) Là ¾}kSÖ¨< ¾Ñ>²? Article may be extended at the request of the
ÑÅw u›dT˜ U¡”Áƒ K=^²U interested party on justifiable grounds.
ËLM::
4/ u²=I ›”kê ”®<e ›”kê (2) ¾}ÑKì¨< 4/ Without prejudice to the provision of sub-
”Å}Öuk J• °n−‹ }SMc¨< ¨Å article (2) of this Article, were re-imported
›Ñ` ¾T>Ñu<ƒ ¨Å ¨<ß ŸSL"†¨< goods prior to their exportation from the
uòƒ ¾SÚ[h ØpT†¨<” du= uT customs territory had been released for free
É[Ó k[Ø }k”fL†¨< ¨ÃU S<K< circulation at a reduced import duty or totally
KS<K< }’e„L†¨< ŸÑ<U\¡ ¡MM K’í relieved from import duty on account of their
´¨<¨<` ¾}Kkl“ K}Sddà }Óv` end use shall be granted only where they are re-
¾T>¨<K< ŸJ’ w‰ ’¨<:: imported for the sane purpose
5/ }SMc¨< ¾T>Ñu< °n−‹ K}SXXÃ 5/ Where the goods are not re-imported for the
¯LT ¾Tè<K< ŸJ’ ¾T>ŸðK¨< ¾Ñ<U same purpose, the amount of customs duty shall
\¡ k[Ø °n¨< KSËS]Á Ñ>²? K’í be reduced by the amount of the duty paid on
´¨<¨<` u}Kkkuƒ Ñ>²? u}ŸðK¨<
SÖ” Ãk”dM:: their first release for free circulation.
6/ Where the amount of the previously paid
6/ kÅU c=M ¾}ŸðK¨< ¾Ñ<U\¡ k[Ø
°n¨< }SMf c=Ñv ŸT>ŸðK¨< ¾Ñ<U customs duty in higher than the amount of duty
\¡ k[Ø ¾T>uMØ u=J” Ñ”²u< }S payable on re-importation, refund shall not be
Li ›ÃJ”U:: granted.

7/ u²=I ›”kê ”®<e ›”kê (2) LÃ 7/ The provisions of sub-article (2) of this Article
¾}Å’ÑѨ< u=•`U °n¨< ¨Å ¨<ß shall not apply in the case of goods exported
u}LŸuƒ G<’@ ¾T>ј "MJ’ ue}k` from the customs territory under the outward
u”®<e ›”kè Là ¾}Å’ÑѨ< ¾Ñ<U\¡ processing procedure unless those goods
Y’-Y`¯ƒ }ðíT> ›ÃJ”U:: remain in the same state in which they were
exported.
8/ The provisions of sub-article (2) to (7) of this
8/ u²=I ›”kê Ÿ”®<e ›”kê (2) eŸ (7)
¾}Å’ÑÑ<ƒ T""h }Å`ÑAv†¨< uT>S Article shall apply mutatis mutandis to the
Kc<' kÅU c=M ¾Ñ<U\¡ Y’-Y`¯ƒ return of compensating products previously
}ðîVv†¨< u}LŸ< ¨ÃU u¨Ö< “ exported or re-exported sub-segment to an in-
u›Ñ` ¨<eØ ¾U`ƒ e`¯ƒ Ÿ}ðìS ward processing procedure.
v†¨< u%EL uT>¨Ö< °n−‹ LÃ
}ðíT> ÃJ“K<::

9/ The detailed application of the provisions of

9/ ¾²=I ›”kê É”ÒÑ@−‹ ´`´` ›ðíìU
this Article shall be prescribed by directives to
vKYM×’< uT>Á¨×¨< SS]Á
èc“M:: be issued by the Authority.
gA 4¹þ6)$ ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4640

$8. uUƒ¡’ƒ eKT>Ñu< °n−‹

$8. 58. Replacement Procedure

1/ K›Ñ` ¨<eØ õЁ c=vM ¨Å GÑ` 1/ Goods imported for home consumption,
¨<eØ ¾Ñv °n ŸÑ<U\¡ lØØ` dà because of their incompatibility to their
¨× ueI}ƒ' uwMiƒ' KKSKƒ intended purpose, defect, error of consignment
¯LT SªM "KS‰M' ¨ÃU ¾}TEL or their incompleteness, may be allowed to be
"KSJ” ¾}’d uª^”+ c`}òŸ?ƒ LÃ re-exported and replaced without additional
u}SKŸ}¨< Ñ>²? ¨<eØ }SMf payment of duties and taxes upon the request of
”Ç=¨× u›eSܨ< ØÁo Ÿk[u the importer within the time specified under the
°n¨< Ÿ›Ñ` ”Ç=¨× }Å`ÑA
warranty certificate before their release for free
uUƒ¡’ƒ ¾T>Sר< }SXXà °n
}ÚT] k[Ø“ ¡e dßðMuƒ circulation.
”Ç=Ñv K=ðkÉKƒ ËLM::
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@ 2/ The detailed application of the provisions of
´`´` ›ðíìU vKYM×’< sub-article (1) of this Article shall be prescribed
uT>Á¨×¨< SS]Á èc“M:: by directives to be issued by the Authority.

$9. °n−‹” K’í ´¨<¨<` eKSMkp

$9. eKSMkp 59. Release of Goods for Free Circulation

1/ uQÓ uK?L G<’@ "M}Å’ÑÑ ue}k` 1/ Unless otherwise provided by law, any goods
T”—¨<U °n k[Ø“ ¡e may not be released before the payment of
dßðMuƒ K’í ´¨<¨<` ›ÃKkpU:: customs duties and taxes.
2/ ¾Ñ<U\¡ e’ Y`¯ƒ }ðêVuƒ K’í 2/ Any imported goods that have completed the
´¨<¨<` ¾}Kkk T“†¨<U n ›Ñ` necessary customs formalities and released for
¨<eØ ”Å}S[} n ÃqÖ^M::
free circulation shall be considered as domestic
goods.
3/ K’í ´¨<¨<` ¾}Kkk °n ”Å ›Ñ` 3/ Goods released for free circulation shall lose
¨<eØ °n ¾T>Ãuƒ” G<’@ the status of domestic goods where:
uT>Ÿ}K<ƒ U¡”Áƒ K=Á× Ã‹LM&
G( °n−‡ Ÿ}Kkl u%EL K’í ´¨<¨<` a) the customs declaration for their release for
¾}Kkkuƒ ¾Ñ<U\¡ Ç=¡L^c=Ä” free circulation is invalidated;
QÒ©’~” "×'
K( ¨Å ¨<Ü ¾T>L¡ U`ƒ KTU[ƒ b) they are imported for inward processing
uØ_ °n’ƒ ¾Ñv“ uk[Ø }SLi and treated under the drawback procedure;
e`¯ƒ ¾T>e}“ÑÉ c=J”&
c) they have to be re-exported in accordance
N( ¾}uLg ¨ÃU Ø^~” ÁMÖuk with the terms of the contract due to the
uSJ’< U¡”Áƒ u}Ñv¨< ¨<M fact that they are defective or fail to meet
Sc[ƒ }SMf Ÿ›Ñ` ”Ç=¨×
the required standards; or
¾T>Å[Ó c=J”& ¨ÃU
S( °n¨< }SMf c=¨× ¨ÃU d) they are re-exported or used only for the
uvKYM×’< K}ðkÅ ›ÑMÓKAƒ permitted purpose and subject to drawback
w‰ c=¨<M“ k[Ø“ ¡e }SLi system.
¾T>Å[Óuƒ c=J”:
gA 4¹þ6)$1 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4641

U°^õ eU”ƒ CHAPTER EIGHT

¾Ñ<U\
¾Ñ<U\¡ k[Ø“ ¡e ¡õÁ” KSgð” SECURITIES TO GUARANTEE PAYMENT
¾T>cØ ªeƒ“ OF CUSTOMS DUTIES AND TAXES

60. General
%. ÖpLL
1/ The Authority may requires security to be
1/ vKYM×’< ¾Ñ<U\¡ k[Ø“ ¡e ¡õÁ provided in order to ensure payment of customs
SŸðK<” KT[ÒÑØ ªeƒ“ K=ÖÃp
duties and taxes.
ËLM::
2/ The security specified under sub-article (1) of
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ
uvKYM×’< ¾T>Ö¾p ªeƒ“ ¾Ø_ this Article may be cash deposit, bank
Ñ”²w }kTß ¨ÃU ¾v”¡ ¾ªeƒ“ guarantee, insurance bond or a written
c’É ¨ÃU ¾›=”g<^”e x”É ¨ÃU commitment.
uîOõ ¾}Å[Ñ ¾Óȁ eUU’ƒ K=J”
ËLM::
3/ The Authority shall require only one security to
3/ vKYM×’< K›”É ¾Ñ<U\¡ k[Ø“ be provided in respect of one payment of
¡e ”Ç=G<U K?KA‹ ¡õÁ−‹ T[Ò
customs duties and taxes and other charges;
ÑÝ ›”É ªeƒ“ w‰ ÃÖÃnM&
J•U KÑ<U\¡ ¾T>ŸðM k[Ø“ ¡e provided, however, that at the request of the
¡õÁ“ K?KA‹ ¡õÁ−‹ }ÖÁm uT>J debtor, the Authority may permit
’¨< c¨< ØÁo SW[ƒ uG<Kƒ ¨ÃU comprehensive security to be provided to cover
Ÿ²=Á uLà *ý_i•‹ U¡”Áƒ ¾T>Ÿ payments arising from two or more customs
cƒ ¡õÁ” ¾T>gõ” ªeƒ“ ”Ç=cØ operations.
uvKYM×’< K=ðpÉ Ã‹LM::
4/ vKYM×’< ªeƒ“¨< Ǩ< ŸT>SK 4/ The Authority may authorize the security to be
Ÿ}¨< c¨< ¨<ß uJ’ uK?L c¨< provided by a person other than the debtor.
”Ç=cØ K=ðpÉ Ã‹LM::
5/ Government institutions that are financed by
5/ uS”ÓYƒ u˃ ¾T>}ÇÅ\ SY]Á government allocated budget may provide letter
u?„‹ KÑ<U\¡ k[Ø“ ¡e ¡õÁ of guaranty with out being required to provide
›ðíìU uT>Ák`u<ƒ ¾ÅwÇu? ªeƒ“ security to cover customs duties and taxes in
K=e}“ÑÆ ¾T>‹K< c=J” ¾Ø_ Ñ”²w' the form of cash deposit, bank guarantee or
¾v”¡ ¨ÃU ¾›=”g<^”e ªeƒ“ insurance bond.
”Ç=cÖ< ›ÃÑÅÆU::
6/ Where the Authority establish that the security
6/ vKeM×’< ¾k[u¨< ªeƒ“ ¾°Ç ¡õÁ provided does not fully cover the liability, it
¨<” ¾TÃgõ” J• "Ñ–¨<' vK°Ç¨< shall require the debtor to provide additional
}ÚT] ªeƒ“ ”Ç=Ák`w ¨ÃU
security or to replace the original security with
¾SËS]Á¨<” ªeƒ“ uK?L ”Ç=k¾`
TÉ[Ó Ã‹LM:: a new one.

7/ ¾Ñ<U\¡ k[Ø“ ¡e °Ç¨< uŸòM 7/ Where the customs duty and tax liability has
Ÿ}Ö“kk vKÑ<Ç¿ uT>ÖÃk¨< been extinguished in part, the security shall be
SW[ƒ ªeƒ“¨< Ãk’dM:: reduced accordingly at the request of the
debtor.
61. Conditions of Security
%1. ªeƒ“ ¾T>ÖÃpv†¨< G<’@−‹
%1.
1/ The Authority may release goods upon
1/ ¾T>Ÿ}K<ƒ G<’@−‹ c=ÁÒØS< vKY receiving security for the following reasons:
M×’< ªeƒ“ uSkuM °n−‹” K=Kp
ËLM&
G( ¾Ñ<U\¡” Y’-Y`¯ƒ KTeð a) when additional time is required to produce
ìU ¾T>ÁeðMÑ< c’Ê‹ uum U¡ complete documents necessary for the
”Áƒ ÁM}TEK< c=J”“ ’²=I” completion of customs formalities;
c’Ê‹ KTTELƒ }ÚT] Ñ>²?
c=ÁeðMÓ&
gA 4¹þ6)$2 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4642

K( k[Ø dßðMv†¨< uÑ>²?Á©’ƒ b) to ensure the re-exportation of goods

¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹ imported on temporary basis;
}SMc¨< S¨<ׁ†¨<” KT[
ÒÑØ&
N( }LLò °n−‹ u}¨c’¨< Se c) to ensure that transit goods exit through the
S` }ÕÑ<²¨< u}ðkÅ S¨<ÜÁ approved customs route or arrive at the
u` Ÿ›Ñ` S¨<ׁ†¨<” ¨ÃU predetermined customs point of
S^ÑòÁ†¨< ¨ÅJ’¨< ¾Ñ<U\¡ destination;
×u=Á SÉ[d†¨<” KT[ÒÑØ&
S( ¾k[Ø ’é Tu[‰ }cØ…†¨<
uÑu< Ø_ °n−‹ }S`}¨< d) to ensure that goods which are produced by
¨Å¨<ß ›Ñ` ¾T>LŸ< °n−‹ duty relieved imported raw materials are
S¨<ׁ†¨<” KT[ÒÑØ& exported;
2/ ¾¨”ËM ¡e ¾T>k`wv†¨<“ Kõ`É 2/ Goods and means of transport seized due to
u?ƒ uTe[Í’ƒ ¾T>ðKÑ< "MJ’ ue} contravention of customs law may, unless they
k` ¾Ñ<U\¡” QÓ uS}LKõ ¾T>Á²< are subject to criminal charges and required as
°n−‹“ TÕÕ¹−‹ Ñ<ÇÃ ¾SÚ[h evidence by court, be released by the Authority
›e}ÇÅ^© ¨<d’@ eŸT>cØuƒ É[e upon receiving security until a final
ªeƒ“ }kwKA vKYM×’< SMkp administrative decision is passed with respect
ËLM:: to them.
3/ vKYM×’< u²=I ›”kê SW[ƒ °n 3/ The Authority may issue detailed directives on
−‹ uªeƒ“ eKT>Kkpuƒ G<’@ the release of goods on security basis pursuant
´`´` SS]Á K=Á¨× ËLM:: to this Article.

%2. ªeƒ“” ¾}SKŸ~ Swƒ“ Óȁ−‹

%2. 62.Right and Obligations Related to Security
1/ ¾ªeƒ“ ›Ã’„‹” uT>SKŸƒ u²=I 1/ Notwithstanding the provisions of this
›ªÏ ¾}Å’ÑÑ<ƒ u=•\U vKYM×’< Proclamation relating to types of security, the
u²=I ›ªÏ ›”kê %1 ”®<e ›”kê Authority my require cash deposit for goods
1(G) KT>gð’< Ñ<ÇÄ‹ ¾Ø_ Ñ”²w falling under sub-article 1(a) of Article 61 of
ªeƒ“ uSÁ¹’ƒ K=Ö5 ËLM:: this Proclamation.
2/ ªeƒ“ ”Ç=Ák`w ¾T>Ö¾p c¨< u²=I 2/ Any person required to provide security shall
QÓ Ÿ}Å’ÑÑ<ƒ ¾ªeƒ“ ›Ã’„‹ be allowed to choose any form of security
›”Æ” SU[Ø Ã‹LM& J•U prescribed under this Proclamation; provided,
vKeM×’< ¾}S[Ö¨< ªeƒ“ ŸÑ<U\¡ however, that the Authority may reject the type
›c^` Ò` ¾TÃ××U ŸJ’ vKeM×’<
or security chosen where it is incompatible with
¨<Ép K=ÁÅ`Ѩ< ËLM::
the required customs procedure.
3/ The Authority may require that the type of
3/ vKYM×’< ¾}kuK¨< ¾ªeƒ“ ¯Ã’ƒ security chosen be maintained for a specified
K}¨c’ Ñ>²? w‰ ”Ç=ÁÑKÓM K=¨e” period.
ËLM::
4/ A guarantor shall be jointly and severally liable
4/ ªeƒ“ cܨ< ŸvK°Ç¨< Ò` u›”É with the debtor for the secured amount of a
’ƒ“ u’ÖL Ǩ<” Ÿ’¨KÆ“ ¨Ü¨<” customs debt, including interests and costs
¾S¡ðM Óȁ ›Kuƒ:: incurred.
5/ ªeƒ“ ¾}ÑvKƒ Óȁ S<K< uS<K< 5/ Any security shall be extinguished upon the full
”Å}ðìS ªeƒ“¨< k] ÃJ“M:: settlement of the debt. The Authority shall,
vKYM×’< ªeƒ“ ¾}ÑvKƒ Óȁ
when requested, issue evidence showing the
¾}ðìS SJ’<” ¾T>ÑMê Te[Í
c=Ö¾p ¾SeÖƒ Óȁ ›Kuƒ:: extinction of the secured debt.
gA 4¹þ6)$3 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4643

%3. ¾ªeƒ“ SÖ”

%3. 63. Amount of Security
1/ KÑ<U\¡ k[Ø“ ¡e “ K?KA‹ 1/ The amount of security to be provided pursuant
¡õÁ−‹ u²=I ›ªÏ SW[ƒ to the provisions of this Proclamation shall:
¾T>k`u¨< ªeƒ“ SÖ”'
a) be equal to the precise amount of customs
G) ªeƒ“¨< uT>k`wuƒ Ñ>²? K=Ÿ duties and taxes and other charges for
ðM ¾T>Ñv¨< ¾Ñ<U\¡ k[Ø“ which it is provided, where that amount
¡e “ K?KA‹ ¡õÁ−‹ u` can we established with certainty at the
ÓÖ˜’ƒ ¾T>¨l ŸJ’ Ÿ’²=G< time when the security is provided;
SÖ” T’e ¾KuƒU&
b) in cases, where the amount can not be
K) K=ŸðM ¾T>Ñv¨< ¾Ñ<U\¡ k[Ø“
¡e “ K?KA‹ ¡õÁ−‹ SÖ” established with certainty, be equal to the
u`ÓÖ˜’ƒ T¨p vM}‰Kuƒ maximum amount as estimated by the
G<’@ vKYM×’< uÑS}¨< Authority.
Ÿõ}— ¾Ñ<U\¡ k[Ø“ ¡e “ 2/ Where comprehensive security is provided for
K?KA‹ ¡õÁ−‹ SÖ” ÃJ“M:: customs duties and other charges which vary in
2/ KÑ<U\¡ k[Ø“ ¡e “ K?KA‹ amount during the secured period, the amount
¡õÁ−‹ ¾k[u¨< ªeƒ“ SÖ” of such security shall be set at a level enabling
ªeƒ“¨< uT>gõ’¨< Ñ>²? ¨<eØ K=KÁà the customs debts in question to be covered at
¾T>‹M ŸJ’ uT”—¨<U Ñ>²? all times.
¾T>•[¨<” ¾Ñ<U\¡ k[Ø“ ¡e
K=gð” ¾T>‹M SÖ” K=J” ÃÑvM::
CHAPTER NINE
U°^õ ²Ö˜ POST CLEARANCE AUDIT, DEFERRED
¾ÉI[ °n ›¨×Ø U`S^' uM¿’ƒ
uM¿’ƒ PAYMENT
eKT>ðKÓ AND RE-PAYMENT OF DUTIES AND TAXES
k[Ø“ ¡e “ eKk[Ø“ ¡e }SLi

%4. ¾ÉI[ °n ›¨×Ø U`S^

%4. 64. Post Clearance Audit
1/ vKeM×’< ¾Ñ<U\¡ Y’-Y`¯ƒ ›Ö 1/ The Authority may, after the release of goods,
“k¨< ¾}Kkl °n−‹” ¾Ñ<U\¡ Ç=¡ undertake surprise inspection to ascertain the
L^c=Ä” ƒ¡¡K—’ƒ KT[ÒÑØ uÉÒT> accuracy of customs declaration.
uÉ”Ñ}— õh K=S[U` ËLM::
2/ The Authority may, after the release of goods,
2/ vKeM×’< °n−‹ Ÿ}Kkl u%EL uÑ<U and for the purpose of ascertaining the accuracy
\¡ Ç=¡L^c=Ä” ¨<eØ ÁK<ƒ” ´`´ of particulars contained in customs declaration,
a‹ ƒ¡¡K—’ƒ KT[ÒÑØ' Ÿ¨Ü inspect commercial documents and data
¨ÃU Ñu= °n−‹ Ò` }ÁÁ»’ƒ ÁL† relating to the import or export operations in
¨<” ¾”ÓÉ c’Ê‹“ S[Í−‹” uÉ÷[ respect of the goods.
n›¨×Ø Y`›ƒ K=S[U` ËLM::
3/ The Authority's inspections may be carried out
3/ vKYM×’< ¾T>ÁÅ`Ѩ< U`S^ °n− at the premises of the person who is directly or
‡” uTeS׃“ uSL¡ ¾”ÓÉ Y^ indirectly involved in the business operations of
uk؁ ¨ÃU u}²ªª] u}d}ð¨< the import or export of the goods or at the
c¨< pØ` Óu= ¨ÃU KU`S^ ¾}ð
premises of any other person in possession of
KÑ<ƒ” S[Í−‹“ c’Ê‹ uÁ² K?L
T“†¨<U c¨< pØ` Óu= K=Ÿ“¨” the data and documents subject to the
ËLM:: inspection.

4/ vKeM×’< vÅ[Ѩ< ¾U`S^ Ó˜ƒ 4/ The findings of post-clearance examination

¾Ñ<U\¡ ›c^` Å”w S×c< Ÿ}[ÒÑÖ may, if it reveals that the provisions governing
¾õƒNwN?` ¨ÃU ¾¨”ËM ¨ÃU customs formalities have been breached, entail
¾G<K~”U Lò’ƒ ¾T>ÁeŸƒM ¨<Ö?ƒ civil or criminal liability or both.
Õ[ªM::
gA 4¹þ6)$4 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4644

5/ u²=I ›”kê Sc[ƒ uvKYM×’< 5/ The Authority's inspection under this Article
¾T>Å[Ѩ< U`S^ K="H@É ¾T>‹K¨< may be carried out only within ten years from
¾Ñ<U\¡ È¡L^c=Ä” }kvÃ’ƒ "Ñ–uƒ the date a customs declaration has been
k” ËUa eŸ ›e` ¯Sƒ vK¨< Ñ>²? accepted.
¨<eØ w‰ ’¨<::

%5. uM¿’ƒ eKT>ðKÓ k[Ø“

%5. k[Ø“ ¡e 65. Deferred Payment
1/ ¨Å ›Ñ` KÑv ¨ÃU Ÿ›Ñ` K¨× °n 1/ Where the amount of customs duties and taxes
¾}ŸðK¨< ¾Ñ<U\¡ k[Ø“ ¡e paid in respect of goods imported or exported is
uT“†¨<U U¡”Áƒ K=ŸðM ŸT>Ñv¨< less than the actual amount required, the
Á’c SJ’< uU`S^ ¾}Å[cuƒ difference shall be collected within ten years of
”ÅJ’ vKeM×’< ¾°n¨<” vKu?ƒ the date of such difference by the Authority
¨ÃU ¨Ÿ=K<” uM¿’ƒ ÁM}ŸðK¨<”
from the owner or his agent.
k[Ø“ ¡e dßðM ÔÉKA Ÿk[uƒ
k” ËUa u›e` ¯Sƒ Ñ>²? ¨<eØ
K=ÁeŸõM ËLM::
2/ The seizure procedure prescribed under the
2/ u²=I ›”kê ”®<e ›”kê (1) Sc[ƒ Income Tax Proclamation shall be applicable to
¾}Ö¾k¨<” ¾Ñ<U\¡ k[Ø“ ¡e the property of a debtor who is not willing to
KS¡ðM ðnÅ— ÁMJ’ ¨ÃU pay the customs duties and taxes referred to in
¡õÁ¨<” uSn¨U ÃÓv˜ ÁLk[u sub-article (1) of this Article or has not lodged
vK°Ç Kk[Ø“ ¡c< ›cvcw uÑu= an appeal against the decision thereto.
Ów` QÓ Là ¾}SKŸ}¨< ”w[ƒ”
õ ¾TeðçU e`¯ƒ }ðíT>
ÃJ”uM::

%6. k[Ø“
%6. k[Ø“ ¡e }SLi eKTÉ[Ó 66. Reimbursement of Duties and Taxes
1/ u°n−‹ ›cÁ¾U' u]õ ›SÇÅw' 1/ Reimbursement claims shall be granted if
uªÒ ›}TS” ¨ÃU uK?L ¾H>dw duties taxes are overcharged as a result of
›W^` eI}ƒ U¡”Áƒ uwMÝ incorrect commodity classification, tariff
¾}ŸðK ¾k[Ø“ ¡e }SLi ØÁo setting, valuation or other calculation mistakes.
c=k`w uwMÝ ¾}ŸðK¨< k[Ø“
¡e KŸó¿ }SLi ÃÅ[ÒM:: 2/ Claims for reimbursement of duties and taxes
submitted pursuant to sub-article (1) of this
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ Article shall be considered only if it is
uwMÝ ¾}ŸðK ¾k[Ø“ ¡e submitted within six month after the goods are
}SLi ØÁo K=Ã ¾T>‹K¨< °n¨< imported or exported upon completion of
¾Ñ<U\¡ Y’ Y`¯ƒ ›Ö“q ¨Å ›Ñ` customs formalities.
ŸÑvuƒ ¨ÃU ¨Å ¨<ß ›Ñ`
Ÿ}LŸuƒ k” ËUa ueÉeƒ ¨^ƒ
¨<eØ Ÿk[u w‰ ’¨<::
CHAPTER TEN
RELIEF PROCEDURE
U°^õ ›e`
eKk[Ø
eK k[Ø ’í Swƒ Y`¯ƒ
67. Granting Duty Free Privilege
%7. ¾k[Ø ’í Swƒ ›c×Ø
%7. Duty free privilege with respect to import and
export goods may be granted by the law,
¾Ñu=“ ¨Ü °n−‹” uT>SKŸƒ ¾k[Ø international agreement to which Ethiopia is a party
’í Swƒ uQÓ' ›=ƒÄåÁ uð[S‰†¨<
›KU ›kõ eUU’„‹ ¨ÃU ¾Ñ”²w“ or by the directives to be issued by the Ministry of
›=¢•T> MTƒ T>’>e}` uT>Á¨×¨< Finance and economic development.
SS]Á K=WØ Ã‹LM::
gA 4¹þ6)$5 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4645

%8. k[Ø dßðMuƒ ¨Å ›Ñ` eKÑv °n

%8. 68. Duty Free Imports
1/ Ÿk[Ø ’í J• ¨Å ›Ñ` ¾Ñv” °n 1/ It is prohibited to transfer duty free imported
k[Ø“ ¡c< dßðMuƒ }Sddà goods to a person who is not enjoying similar
¾k[Ø ’í Swƒ KK?¨< T”—¨<U c¨< privileges or use them for a purpose other than
Te}LKõ ¨ÃU ¾k[Ø ’í¨< Swƒ which the duty free privilege is granted or
Ÿ}cÖuƒ ¯LT ¨<Ü SÑMÑM ¨ÃU place them under the possession and service of
uK?KA‹ c−‹ õ“ ›ÑMÓKAƒ others, before payment of the duties and taxes
”Ç=¨<M TÉ[Ó ¾}ŸKŸK ’¨<:: applicable to them.
2/ Ÿk[Ø ’í J• ¨Å ›Ñ` ¾Ñv n 2/ Any duty free imported goods may be re-
}SMf Ÿ›Ñ` K=¨× ¨ÃU }SddÃ
exported or transferred to a person who enjoys
¾k[Ø ’í Swƒ LK¨< c¨< K=}LKõ
¨ÃU k[Ø“ ¡c< }ŸõKAuƒ KK?L similar privileges or transferred to any person
c¨< K=}LKõ ËLM:: k[Ø“ ¡c<U upon payment of the duties and taxes. The
¾T>cL¨< °n¨< u}LKðuƒ Ñ>²? duties and taxes shall be calculated at value of
uT>Á¨×¨< ªÒ“ 씄 vK¨< ¾]õ the goods and tariffs rate prevailing during the
M¡ SW[ƒ ÃJ“M:: time of disposed.
3/ k[Ø dßðMuƒ ¨Å ›Ñ` ¨<eØ ¾Ñv 3/ Where duty free imported goods are lost or
°n ¾Öó ¨ÃU Ñ<ǃ ¾Å[cuƒ damaged the importer shall forthwith report to
”ÅJ’ ›eSܨ< KvKeM×’< ÃI”’< the Authority. And where the report proves the
Td¨p ›Kuƒ:: vKYM×’< ¾k[uKƒ situation to the satisfaction of the Authority, the
U¡”Áƒ ›dT˜ J• c=ÁÑ–¨< k[Ö< whole or part of the duties and taxes may be
uS<K< ¨ÃU uŸòM ”Ç=k` K=ÁÅ`Ó cancelled.
ËLM::
4/ Any persons who enjoys duty free privileges
4/ K›=”yeƒS”ƒ Y^ ¾k[Ø ’í Swƒ for investment purposes shall be required to
¾}cÖ¨< c¨< Ÿk[Ø ’í J’¨< ¾Ñu< produce a clearance document from the
°n−‹” KK?L c¨< c=Áe}LMõ ¨ÃU Authority prior to the transfer of duty free
¾›=”yeS”ƒ ðnÆ” c=SMe upÉ imported goods to other persons or the return of
T>Á ŸvKYM×’< ¾}cÖ¨<” ¾¡K=^”e
c’É ¾Tp[w Óȁ Õ`uM:: his license.
5/ The licensing or registry office shall have the
5/ ðnÉ ¾T>cÖ¨< ¨ÃU U´Ñv ¾T>Á
Ÿ“¨<’¨< ›"MU u²=I ›”kê ”®<e obligation to ascertain the fulfillment of the
›”kê (4) ¾}Å’ÑѨ< G<’@ STEL~” conditions stated under sub-article (4) of this
¾T[ÒÑØ“ ¡ƒƒM ¾T>Å[Óv†¨< G<’@ Article and to inform the Authority incases of
−‹ S•^†¨<” ”Ǩk KvKYM conditions that require follow up.
×’< ¾Td¨p Óȁ ›Kuƒ::
U°^õ ›e^ ›”É CHAPTER ELEVEN
ENFORCEMENT OF INTELLECTUAL
¾›°Ub© ”w[ƒ vKu?ƒ’ƒ Swƒ” PROPERTY RIGHTS
eKTeŸu`

69. Border Enforcement of Intellectual Property

%9. uÑ<U
%9. uÑ<U\
\¡ ¡MM SÓu=Á“ S¨<Ý ua‹ Rights
¾T>Å[Ó lØØ`
1/ The importation, exportation or transit of goods
1/ ›Óvw’ƒ vK¨< QÓ“ ¯KU ›kõ which infringe intellectual property rights
eUU’ƒ ¾}¨c’<ƒ” ¾›°Ub© ”w[ƒ stipulated in the relevant legislations and
vKu?ƒ’ƒ Sw„‹ uT>í[` G<’@ °n international conventions.
Ÿ¨<ß TeÑvƒ ¨ÃU ¨Å ¨<ß SL¡
¨ÃU Te}LKõ ¾}ŸKŸK ’¨<::
2/ The Authority shall upon request of an
2/ vKeM×’< u›°Ub© ”w[ƒ vKSw~ intellectual property right holder suspend
ØÁo ›Óvw’ƒ ÁL†¨< Te[Í−‹ c=k customs formalities and withhold goods in case
`u<Kƒ Swƒ” Ãí[^K< }wK¨< ¾T> of imported, exported or transited goods
Ö[Ö\ƒ” Ÿ¨<Ü ¾T>Ñu<' ¨Å ¨<ß suspected to be in violation of intellectual
¾T>LŸ< ¨ÃU ¾T>}LKñ °n−‹” ¾Ñ<
U\¡ Y’-Y`¯ƒ ›ðíìU TÑÉ property rights.
¨ÃU n−‹” õ Tq¾ƒ ËLM::
gA 4¹þ6)$6 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4646

3/ vKYM×’< u^c< }’di’ƒ uum S[Í 3/ The Authority may upon its own initiative
Là uSSe[ƒ T”—¨<U ›Ã’ƒ suspend customs clearance and release of
¾›°Ub© ”w[ƒ vKu?ƒ’ƒ Swƒ imported or exported goods if it has sufficient
}ØdDM wKA c=ÁU” ¾Ñ<U\¡ Y’- evidence to believe that an intellectual property
Y`¯ƒ ›ðííU ”Ç=qU“ ¨Å GÑ` right has been infringed.
¾T>Ñu< ¨ÃU ¨Å ¨<Ü ¾T>LŸ<
°n−‹ ”ÇÃKkl K=ÁÓÉ Ã‹LM::

&. ÑÇ” eKTd¨p 70. Notification of Suspension

1/ vKYM×’< u²=I ›ªÏ ›”kê %9 ”®<e 1/ Where the Authority decides to suspend
›”kê (3) Sc[ƒ ¾Ñ<U\¡ e’-e`¯ƒ customs clearance and release of imported or
›ðíìU ”Ç=qU“ ¨Å GÑ` ¾T>Ñv exported goods pursuant to sub-article (3) of
¨ÃU ¨Å ¨<Ü ¾T>L¡ °n ”ÇÃK Article 69 of this Proclamation, it shall notify
kp c=ÁÓÉ' same to:
G( K›eSܨ< ¨ÃU KLŸ=¨<' a) the importer or exporter;
K( K›°Ub© ”w[ƒ Swƒ vK b) the holder of the intellectual property right;
u?~' “ and
N( K›=ƒÄåÁ ¾›°Ub© ”w[ƒ c) the Ethiopian intellectual property right
êIðƒ u?ƒ' office.
Td¨p ›Kuƒ::
2/ vKYM×’< Te¨mÁ¨<” KT>SKŸ 2/ If within a period not exceeding ten working
†¨< ¨Ñ•‹ ŸcÖuƒ Ñ>²? ËUa vK<ƒ days after the notice of the suspension has been
0 ¾e^ k“ƒ }Ñu=¨< QÒ© `UÍ notified to interested parties or that the
¾}¨cÅ SJ’< "M}ÑKìKƒ ue}k`
competent authority has taken provisional
¨ÃU uQÓ YM×” u}cÖ¨< ›"M
ÑǨ<” ¾T>Á^´U `UÍ "M}¨cÅ measures prolonging the suspension, the goods
¾}Á²¨< °n SMkp ›Kuƒ:: shall be released.

3/ vKeM×’< u²=I ›”kê ”®<e ›”kê (2) 3/ Where the Authority, upon the request of a
¾}Ökc¨<” ¾Ñ>²? ÑÅw u²=I ›”kê person referred to in sub-article (1) of this
”®<e ›”kê (1) Ÿ}Ökc<ƒ c−‹ Article, finds it necessary, it may extend the
u›”dž¨< uêOõ ØÁo c=k`wKƒ“ time limit referred to in sub-article (2) of this
›eðLÑ> J• c=ј }ÚT] 5 ¾Y^ Article for additional five working days.
k“ƒ K=Á^´U ËLM::
&1. n−‹” ¾SK¾ƒ Swƒ
&1. 71. Right of Identifying Intellectual Property
¾Sw~ vKu?ƒ' ¾n¨< ›eSÜ' LŸ= The right holder, importer, exporter or the owner of the
¨ÃU vKu?ƒ ¾}Á²<ƒ °n−‹ uÑ<U\¡ goods, shall have the right to identify withheld goods in
×u=Á ¨<eØ ÁK<“ uÑ<U\¡ lØØ` e` any appropriate manner, including the right to inspect the
J• uT”—¨<U }Ñu= S”ÑÉ ¾SK¾ƒ“ goods, provided that such inspection is done in the
¾SS`S` Swƒ Õ[ªM:: customs premises and under customs supervision.

&2. ›ªÌ }ðíT> ¾TÃJ”v†¨< n−‹

&2. 72. Exception

u²=I ›ªÏ Ÿ›°Ua›© ”w[ƒ Sw„‹ Ò` Measures related to the protection of intellectual
u}ÁÁ² ¾}Å’ÑÑ<ƒ ›”kë‹ ¾”ÓÉ vMJ’<“ property rights provided in this Proclamation
S”ÑÅ™‹ òª†¨< uT>Ñu< ¾ÓM SÑMÑÁ shall not apply to non-commercial and personal
°n−‹ Là }ðíT> ›ÃJ”U:: effects brought by passengers.
gA 4¹þ6)$7 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4647

U°^õ ›e^ G<Kƒ CHAPTER TWELVE

ŸÑ<U\
ŸÑ<U\¡ Y^ Ò` u}ÁÁ² ¾}×K< K?KA‹ OTHER OBLIGATIONS RELATED TO CUSTOMS
Óȁ−‹ OPERATION

&3. ÖpLL
&3. 73. General
u²=I ›ªÏ ŸÑ<U\¡ Y^ Ò` u}ÁÁ² Without prejudice to the obligations related to
¾}×K<ƒ Óȁ−‹ ”Å}Öul J’¨< customs operations provided for under this
u²=I U°^õ ¾}SKŸ~ƒ Óȁ−‹
›Óvw’ƒ vL†¨< c−‹ Là }ðíT> Proclamation, the provisions of this Chapter shall
ÃJ“M:: apply to relevant persons.

&4. eK°n−‹ SÓKÝ ¾Tp[w Óȁ

&4. 74. Obligation to Present Goods Declaration

1/ ¾SÕÕ¹¨< Lò' ¾}Ý’¨< °n K›Ñ`

¨<eØ õЁ ¾S× ¨ÃU uSÒ²” 1/ The master of a means of transport shall
¨<eØ ¾T>qà ¨ÃU uÑ>²?Á©’ƒ ¨Å provide information regarding the loaded
›Ñ` ¾T>Ñv ¨ÃU uS×uƒ TÕÕ¹ goods, identifying its purpose either for home
¨ÃU K?L TÕÕ¹ uSk¾` ›Ñ` ›s
consumption, warehousing, temporary
`Ù ¾T>H@É SJ’<” KÄ uTd¨p'
¨ÅÑ<U\¡ SÒ²” ”Ç=Ñv ¨ÃU ¾}L admission, transiting or transshipment and
Kò’ƒ ¾Ñ<U\¡ Y’-Y`¯ƒ ”Ç=ðç deliver them to customs warehouse or complete
Uuƒ TÉ[Ó Ã•`uM:: the necessary transit customs formalities.

2/ ¨ÅÑ<U\¡ SÒ²” ”Ç=Ñv ¾}Å[Ñ °n

`¡¡w ”Å}ðçS ¾Ñ<U\¡ SÒ²” 2/ The warehouse operator on receiving the goods
Lò u²=I ›”kê ”®<e ›”kê (1) shall identify and register the goods on the
u}Ñ–¨< S[Í SW[ƒ °n¨<” KÄ basis of the information supplied in accordance
ÃS²ÓvM:: with sub-article (1) or this Article.
3/ u²=I ›”kê ”®<e ›”kê (1) “ (2) 3/ Goods without declaration pursuant to sub-
“ u²=I ›ªÏ Ÿ›”kê 03 eŸ 05 articles (1) and (2) of this Article and Articles
u}SKŸ}¨< SW[ƒ SÓKÝ 13 to 15 or this Proclamation shall be presumed
ÁM}cÖuƒ °n K›Ñ` ¨<eØ õЁ to have been imported for home consumption
”ÅS× }qØa k[Ø“ ¡e and shall be subject to payment of duties and
ßðMuM:: taxes accordingly.
4/ ¾Ö?“ U`S^ K=Å[Óuƒ ¾T>Ñv °n 4/ Goods requiring passing quarantine examination
ŸTÕÕ¹¨< ”Å}^Ñð ›eðLÑ>¨< shall, as soon as they are discharged from the means
¾Ö?“ U`S^ eŸT>ðçU É[e ŸK? of transport, be stored in a separate zone until the
KA‹ °n−‹ }KÄ u"D^”+” ¡MM accomplishment of quarantine examinations.
Sq¾ƒ ›Kuƒ::
5/ uvI]Á†¨< U¡”Áƒ }k××Ó ›ÅÑ— 5/ The master of a means of transport shall provide
¾J’< °n−‹ ŸTÕÕ¹¨< ŸS^Ñó†¨< information regarding inflammable or dangerous
uòƒ u}K¾ SÒ²” ”Ç=q¿ ¨ÃU goods, before they are discharged, so that they shall
u›e†"Dà Ÿ¨Åw ”Ç=¨Ö< ¾TÕ be stored in a separate warehouse or be removed
Õ¹¨< Lò Te¨p ›Kuƒ:: urgently from the port.
6/ eK°n−‹ ¾}cÖ¨< SÓKÝ ÁM}TEL 6/ Where incomplete or erroneous goods
¨ÃU ¾}dd} ŸJ’“ É`Ñ>~U J” declaration is presented and if ascertained that
}wKA ¾}ðìS ›KSJ’< c=[ÒÑØ it is due to inadvertent error, an amendment
T[T>Á ”Ç=cØ K=Å[Ó Ã‹LM:: shall be allowed by furnishing supplementary
report.
gA 4¹þ6)$8 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4648

7/ k[Ø dßðMv†¨< ¨Å ¨<Ü ›Ñ` 7/ The master of a means of transport shall present
uT>H>É TÕÕ¹ LÃ ¾}Ý’<“ a declaration, upon return to the initial loading
KTÕÕ¹¨< ›eðLÑ> ¾J’< ’ÇÏ' pvƒ' customs port, about the consumed, sold or
SKª¨Ý−‹“ °n−‹ ¨ÃU uÑ<µ disposed and remaining fuel, lubricants, spare
Là KS”ÑÅ™‹“ KW^}™‹ ¾T>¨<K< parts and other goods necessary for the
UÓw“ SÖÙ‹ ¨ÃU ¾eف“ operation of the means of transport or food
¾iÁß n−‹ uÑ<µ ¨pƒ ØpU LÃ staff, drinks and articles for gift or sale to
ŸªK< ¨ÃU Ÿ}gÖ< TÕÕ¹¨< °n−‡
passengers and employees onboard of the
¨Å}Ý’<uƒ ¾Ñ<U\¡ ×u=Á c=SKe
¾TÕÕ¹¨< HLò ØpU Là ¾ªK¨<”' means of transport and which were loaded
ueف ¾}LKð¨<”' ¾}gÖ¨<”“ without payment of duties and taxes.
¾}[ð¨<” ¾T>ÁXà SÓKÝ Tp[w
›Kuƒ::

&5. ¾TÕÕ¹ Lò Óȁ

&5. 75. Obligation of Master of Means of Transport
1/ T”—¨<”U ¾TÕÕ¹ GLò' 1/ The master of any means of transport shall:
G) ¨Å›Ñ` ¾T>Ñv ¨ÃU Ÿ›Ñ` ¾T> a) only use authorized customs routs for
¨× TÕÕ¹ uvKeM×’< Ÿ}ðk arrival and departure of the means of
Ũ< ¾Ñ<µ SeS` ¨<ß T”kd transport, for loading and unloading of
ke' TqU' S”ÑÅ— Tdð`' goods, and for embarkation and
°n T¨<[É ¨ÃU T^Ñõ disembarkation of passengers;
¾KuƒU::
b) submit to the appropriate customs officer
K) ß’ƒ ¨ÃU c¨< KTÕÕ´ ¾Y^ documents that show the means of
ðnÉ ¾}cÖ¨< SJ’<” transport is duly licensed to transport
¾T>Á[ÒÓØ c’É ›Óvw LK¨<
cargos or passengers;
¾Ñ<U\¡ g<U Ák`vM&
N) TÕÕ¹¨< ¨ÅÑ<U\¡ ¨Åw uÅ[c c) submit manifest to the appropriate
¨ÃU ŸÑ<U\¡ ¨Åw ŸS’d~ uòƒ customs officer within 24 hours after the
uHÁ ›^ƒ c¯ƒ ¨<eØ ¾T>Ý’¨<” arrival or before departure of the means
¨ÃU ¾T>^Ñð¨<” ¨ÃU ¾T>dð ¨<” of transport that show the list of goods
¨ÃU ¾T>¨`Ũ<” ¨ÃU ›Ñ` and persons loaded and taken onboard,
›s`Ù ¾T>H@Ũ<” ”Ç=G<U uTÕÕ¹
¨<eØ ¾T>k[¨<” °n“ S”ÑÅ— discharged and stay onboard or continue
¾T>ÁSK¡ƒ ´`´` SÓKÝ ›Óvw in transit;
LK¨< ¾Ñ<U\¡ g<U Tp[w ›Kuƒ&
d) refrain from embarking or disembarking
S) vKYM×’< ðnÉ dÃcÖ¨<“ passengers or loading or unloading
Ñ<U\¡ g<U uYõ^¨< dÃј cargos in the absence of customs officer
S”ÑÅ— Tdð` ¨ÃU T¨<[É unless authorized or by the Authority;
¨ÃU °n SÝ” ¨ÃU T^Ñõ
›Ã‹MU& e) never allow any unauthorized person to
approach to the means of transport;
W) Ÿ}ðkÅKƒ c¨< ue}k` T”—
¨<U K?L c¨< ¨Å TÕÕ¹¨<
”Ç=ÖÒ SõkÉ ¾KuƒU&
f) report to the customs officer and
[) TÕÕ¹¨< ¾Ñ<U\¡ Y’-Y`¯ƒ discharge the cargo for customs control
¾}ðìSuƒ” °n ß• ”Ç=”k where the time for departure of the
dke uÑ<U\¡ g<U ðnÉ Ÿ}c means of transport is delayed for more
Ö¨< u%EL Ñ<µ¨< Ÿ!4 c¯ƒ uLà than 24 hours or canceled after it is
Ÿ²Ñ¾ ¨ÃU Ÿ}c[² ÃI”’< authorized to depart.
KÑ<U\¡ g<U uTd¨p °n−‡
”Ç=^Ññ“ uvKYM×’< Øun
Y` ”Ç=J’< TÉ[Ó ›Kuƒ::
gA 4¹þ6)$9 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4649

2/ u²=I ›”kê ”®<e ›”kê 1(G) ¾}Å’

ÑѨ< u=•`U Ÿ›pU uLà ¾J’ G<’@ 2/ Notwithstanding the provisions of sub-article
c=ÁÒØU T”—¨<U TÕÕ¹ ŸÑ<U\¡ 1(a) of this Article, the master of any means of
¨Åw ¨<ß K=Á`õ ¨ÃU K=qU transport may, in case of force majeure, land or
ËLM:: ÃI uT>J”uƒ Ñ>²? stop the means of transport at any place other
¾TÕÕ¹¨< Lò G<’@¨<” u›p^u= than a customs port; provided, however, that he
Á¨< LK¨< ¾Ñ<U\¡ êQðƒ u?ƒ ¨ÃU shall immediately report the incident to the
u›"vu=¨< ¾Ñ<U\¡ êQðƒ u?ƒ ŸK?K nearest customs office or, in the absence of
K›"vu=¨< ›e}ÇÅ` Td¨p ›Kuƒ:: customs office, to the local administration
office.

&6. ¾Ñ<U
&6. ¾Ñ<U\
\¡ SÒ²” ”Ç=ÁslU ¾}ðkÅKƒ 76. Obligations of warehouse Licensee
c¨< Óȁ Any person licensed to establish a customs
¾Ñ<U\¡ SÒ²” ”Ç=ÁslU ¾}ðkÅKƒ warehouse shall:
c¨< ¾T>Ÿ}K<ƒ” Óȁ−‹SðçU
›Kuƒ&
G) KÑ<U\¡ Y^ ›eðLÑ> ¾J’< u=a
a) provide offices equipments and
−‹ ”“ ŸY^¨< Ò` }ÁÁ»’ƒ
ÁL†¨<” Sd]Á−‹“ ²S“© technological devices necessary for
‚¡•KAÍ=−‹” ¾TTELƒ& customs operations;

K) ¨Å SÒ²” ¾T>Ñu<“ ¾Ñ<U\¡

Y’-Y`¯ƒ }ðêVv†¨< ¾T> b) keep registration book in accordance with
¨Ö< °n−‹” vKYM×’< uT>¨ directive issued by the Authority for the
e’¨< ¾S´ Ñw ›ÁÁ´ Y`¯ƒ goods entering into and cleared from the
SW[ƒ SS´ Ñw“ u¾Ñ>²?¨<
KvKYM×’< ]þ`ƒ ¾TÉ[Ó& warehouse, and report to the Authority
from time to time;
N) uSÒ²’< ¾T>kSÖ<ƒ” °n−‹
”Å ¯Ã’†¨<“ ”ÅvI]Á†¨< c) segregate goods on the basis of their type
uSK¾ƒ KÅI”’†¨< }eTT> and nature for the purpose of their safe
uJ’“ KlØ Ø` uT>ÁS‹ storage and convenience in control;
G<’@ ¾TekSØ&
S) vKYM×’< ¾T>M"†¨< ¾Ñ<U\¡ d) provide proper reply to the queries made
g<V‹ KT>Ák`u<ƒ ØÁo }Ñu= by customs offices assigned by the
ULi SeÖƒ“ KlØØ`“ Authority and cooperate for inspection and
KU`S^ Y^†¨< ¾S}vu`& investigation;
W) uSÒ²’< ¨<eØ Ñw}¨< ¾}ðk e) report and transfer to the Authority those
Ũ< ¾Ñ>²? ÑÅw ¾VL†¨<” °n goods deposited in the warehouse for more
−‹ ´`´` uT¨<׃ Td¨ than the time specified under this
p“ °n−‡” KvKYM×’< ¾T
Proclamation;
e}LKõ&
[) uvKYM×’< ÁM}ðkÅ °n ¨Å f) ensure that no goods enter or removed
SÒ²” ”ÇÃÑv ¨ÃU ŸSÒ²” from the warehouse without the permission
”Çà ¨× ¾Sq×Ö`& of the Authority;
c) ¾}cÖ¨<” ¾Ñ<U\¡ SÒ²” g) secure renewal of his customs warehouse
ðnÉ u¨p~ ¾TdÅe& license within the specified time;
g) ðnÉ ÁM}c׆¨< c−‹ ¨Å h) prohibit unauthorized persons from
SÒ ²” ”ÇÃÑu< ¾Sq×Ö`& entering the customs warehouse;
k) ¾Ñ<U\¡ Y’-Y`¯ƒ ¾}Ö“kk i) release goods from the customs warehouse
uƒ” °n ¨Ç=Á¨<’< ”Ç=¨× upon the completion of customs
¾TÉ[Ó:: formalities.
gA 4¹þ6)% ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4650

&7. ¾Ñ<U\
&7. ¾Ñ<U\¡ e’ Y`¯ƒ ›eðíT> Óȁ 77. Obligations of Customs Clearing Agents
1/ T”—¨<U c¨< ¾°n ›eSܨ<” 1/ Any person who engages in clearing goods on
¨ÃU LŸ=¨<” ¨¡KA ¾Ñ<U\¡ Y’ behalf of an importer or exporter shall be
Y`¯ƒ KTeðìU ¾Ñ<U\¡ Y’- required to be licensed as a customs clearing
Y`¯ƒ ›eðíT>’ƒ ðnÉ K=•[¨< agent.
ÃÑvM::
2/ Notwithstanding the provisions of sub-article
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@ (1) of this Article, the owner of goods shall,
u=•`U ¾°n¨< vKu?ƒ ¾S<Á without showing certificate of professional
T[ÒÑÝ c`+òŸ?ƒ Tp[w competence, be able to complete customs
dÁeðMѨ< ¾Ñ<U\¡ e’-e`¯ƒ formalities by himself.
SðìU ËLM::
3/ Where customs formalities are completed
3/ ¾Ñ<U\¡ Y’-Y`¯ƒ ¾T>ðìS¨<
through a customs clearing agent, the owner of
u¨Ÿ=M ›T"˜’ƒ ŸJ’ ¨Ÿ=K<“
¾n¨< vKu?ƒ eKk[Ø“ ¡e ¡õÁ the goods and the agent shall jointly and
u›”É’ƒ“ u’ÖL Lò ÃJ“K<:: severally be liable for the payment of customs
duties and taxes.
4/ ¾Ñ<U\¡ Y’-Y`¯ƒ ›eðíT>’ƒ
ðnÉ ¾T>cØuƒ G<’@“ vKðnÊ‹ 4/ Conditions of licensing clearing agents, and
¾T>•b†¨< Sw„‹“ Óȁ−‹ their rights and obligations shall be prescribed
u²=I ›ªÏ SW[ƒ uT>¨× Å”w by regulations to be issued hereunder.
èc“M::

78. Obligation to provide Information

&8. S[Í ¾SeÖƒ Óȁ
&8.
1/ ¾Ñ<U\¡ QÓ” uS}LKõ k[Ø ÁM}
ŸðKuƒ ¨ÃU v’e}— ¾}ŸðKuƒ ¨ÃU 1/ Any person who has information about
¾}ŸKŸK ¨ÃU ÑÅw ¾}Å[Ñuƒ ¨ÃU uncustomed or less taxed or prohibited,
¾¢”ƒav”É °n S•\” ¾T>Á¨<p T”— restricted of contraband goods shall
¨<U c¨< ¨Ç=Á¨<’< u›p^u=Á¨< KT>ј immediately inform the nearest customs office
¾vKYM×’< êQðƒ u?ƒ ¨ÃU ¾QÓ or law enforcement authority.
›eŸv] ›"M Td¨p ›Kuƒ::
2/ T”—¨<U c¨< KvKYM×’< ¨ÃU
KQÓ ›eŸv] ›"M ¾T>cÖ¨< S[Í“ 2/ The information supplied and the identity of the
T”’~ uT>eØ` ÃÖunM:: informant shall not be disclosed.

3/ u²=I ›”kê ”®<e ›”kê (1) 3/ Where the information supplied to the
u}ÑKç¨< SW[ƒ KvKYM×’< Authority or other law enforcement authority
¨ÃU KQÓ ›eŸv]¨< ›"M u}cÖ pursuant to sub-article (1) of this article leads to
Te[Í SW[ƒ ¾}Ñ–<ƒ °n−‹ seizer of the goods, all persons that have
ulØØ` e` ”Ç=¨<K< KTÉ[Ó provided information, cooperated and
K}vu\ƒ' ÉÒõ &78 KcÖ<ƒ supported the Authority shall be rewarded in
c−‹ vKYM×’< uT>Á¨×¨< accordance with directives issued by the
SS]Á SW[ƒ ¨a ßðLM:: Authority.

&9. S[Í−‹” õ eKTq¾ƒ

&9. eKTq¾ƒ
79. Retaining Information
1/ KÑ<U\¡ Y’-Y`¯ƒ ›ðíìU ¾T>Á
eðMÑ< c’Ê‹” ¨ÃU S[Í−‹” ¾Á
² 97Ø :¡e ¾S¡ðM Óȁ ÁK 1/ Any person who is responsible to pay duties
uƒ c¨< S[Í−‡” K›e` ¯Sƒ and taxes and thus possessed any documents or
õ Tq¾ƒ ›Kuƒ:: information necessary for customs formalities
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}S shall retain them for a period of 10 years.
KŸ}¨< c’Ê‹“ S[Í−‹ ¾T>q¿uƒ 2/ The period referred to in sub-article (1) of this
Ñ>²? ¾T>cu¨<' Article shall count down from the day on
which:
gA 4¹þ6)%1 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4651

G( K›Ñ` ¨<eØ õЁ ¾Ñu< °n−‹

¾Ñ<U\¡ Y’-Y`¯ƒ }ðîVv
†¨< Ÿ}Kkluƒ k”' a) goods imported for home consumption are
released for free circulation upon the
K) ¾¨Ü °n−‹ Ç=¡L^c=Ä” }k completion of customs formalities;
vÃ’ƒ "Ñ–uƒ k”'
b) an export declaration is accepted for export
N( Ÿk[Ø ’í J’¨< uÑ>²?Á©’ƒ ¾Ñu< goods;
°n−‹” KZe}— ¨Ñ” KTe}L
KKõ ¾Ñ<U\¡ Y’-Y`¯ƒ Ÿ}Ö c) customs formalities are completed to
“kkuƒ k”' transfer goods imported temporarily on
ËUa ÃJ“M:: duty free basis.

3/ uvKYM×’< }kvÃ’ƒ ÁÑ–<“ 0

¯Sƒ ÁKó†¨< Ç=¡L^c=Ä•‹“ 3/ Customs declaration and supporting document
ÅÒò c’Ê‹ uT“†¨<U ›?K?¡ƒa accepted by the Authority and which elapsed 10
’>"M ²È ”Ç=k[ì< }Å`Ѩ< K=¨ÑÆ years may be disposed after being stored
ËLK<:: electronically.
4/ u²=I ›”kê ”®<e ›”kê (3) SW[ƒ
¾}k[ì< c’Ê‹ uIÓ òƒ Ÿ<M 4/ Documents retained pursuant to sub-article (3)
}kvÃ’ƒ Õ^†ªM::
of this Article shall have the same legal effect.

'. ¾S}vu` Óȁ 80. Duty to Cooperate

1/ T”—¨<U c¨< vKYM×’< uY^

Là ÁWT^†¨< W^}™‹ Lò’
†¨<” uT>Ñv KS¨×ƒ ”Ç=‹K< 1/ Any person shall have the duty to cooperate
ƒww` TÉ[Ó ›Kuƒ:: with employees assigned by the Authority in
2/ ¾ôÈ^M“ ¾¡MM ¾S”ÓYƒ ›"Lƒ discharging their official duties efficiently.
¢”ƒav”É” KSq×Ö` uT>Å[Ó 2/ Federal and regional state organs shall
e^ ¾S}vu` Lò’ƒ ›Kv†¨<:: cooperate with the Authority in the fight against
3/ ¢”ƒav”É”“ QÑ-¨Ø ¾”ÓÉ ”pe contraband.
nc?” KSq×Ö` uT>Å[Ó Ø[ƒ 3/ Where the Authority, in the fight against
vKYM×’< Ÿ›pS< uLà c=J”' contraband, encounters circumstances which
ŸT>SKŸ†¨< ¾ôÉ^M“ ¾¡MM are beyond its control, it may discharge its
S”Óeƒ ¾ì؁ ›eŸv] ›"Lƒ Ò`
uSJ” u×U^ e^¨<” K=ÁŸ“¨<” duties in collaboration with the Federal and
ËLM:: Regional enforcements organs.

4/ ¾Ñ<S\¡ g<U }Óv\” KTŸ“¨”

°`ǁ c=ÖÃp T“†¨<U QÓ 4/ Any law enforcement body shall, upon request,
›eŸv] ›"M ÉÒõ SeÖƒ ›Kuƒ:: assist a customs officer in discharging his duty
properly.
5/ u²=I ›”kê ¾}Ökc<ƒ ›"Lƒ
}Ñu=“ }S×ט HÃM }ÖpS¨<
QÑ¨Ø e^” TeqU ËLK<:: 5/ The bodies referred to in this Article may use
appropriate and proportional force to stop an
illegal activity.
gA 4¹þ6)%2 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4652

U°^õ ›e^ Zeƒ

¾Ñ<U\
¾Ñ<U\¡ g<U YM×”“ }Óv`
CHAPTER THIRTEEN
POWERS AND DUTIES OF CUSTOMS OFFICERS
'1. ÖpLL
'1.
1/ ¾Ñ<U\¡ g<U ¾T>Ÿ}K<ƒ YM×”“ 81. General
}Óva‹ Õ\M&
1/ Any customs officer shall have the powers and
G) uSÅu— Y^¨< LÃ vKuƒ Ñ>²? duties to:
ÃI” ›ªÏ ¨ÃU vKYM×’<
¾T>ÁeðìT†¨<” K?KA‹ QÑA‹ a) while in discharging his duties, examine
¾}LKñ c−‹”' n−‹”“ and detain or seize persons or goods and
¾SÕÕ¹ ²È−‹” ÃðƒhM' means of transport contravening this
ulØØ` Y` Á¨<LM& u²=I Proclamation or other laws to enforced by
›ªÏ Sc[ƒU ›eðLÑ>¨<” the Authority; and shall take necessary
`UÍ Ã¨eÇM& measures in accordance with this
K) ŸÑ<U\¡ Y’-Y`¯ƒ ›ðíìU Proclamation;
Ò` u}ÁÁ² Te[Í−‹ u›ß` b) where there is sufficient ground to suspect
Ñ>²? ¨<eØ K=c¨\ ¨ÃU K=Öñ an evidence relating to customs formalities
ËLK< ¾T>M um Ø`×_ may be lost within a short period of time,
c=ÁÉ`uƒ uT“†¨<U Ñ>²?“ x conduct a search at any time and place
ÁK õ`É u?ƒ ƒ°³´ w`u^
without court warrant;
T"H@É Ã‹LM&
N) ¾Ñ<U\¡ QÑA‹ uS}LKõ ¾}ðìS<
¨”ËKA‹” U`S^ Á×^M' S´Ñw c) investigate offences committed in violation
ÁÅ^ÍM& ›eðLÑ> Te[Í−‹”
uTcvcw ¡e ”Ç=Sc[ƒ K›nu? of customs laws, prepare files, gather
QÓ Áe}LMóM& u¨”ËK— SpÝ necessary evidences and forward same to
Y’-Y`¯ƒ QÓ u}Å’ÑѨ< Sc[ƒ the prosecutor to institute criminal
}Ö`×]−‹” uªeƒ“ K=Kp proceedings; release a suspect on bail in
ËLM& accordance with the Criminal Procedure
2/ u²=I ›”kê ”®<e ›”kê 1(K) SW Code;
[ƒ u}"H@Å w`u^ ¾}Ñ– Te[Í 2/ Evidence produced by search conducted
uõ`É u?ƒ }kvÃ’ƒ Õ[ªM::
pursuant to sub-article 1(b) of this Article shall
3/ ¾Ñ<U\¡ g<U u²=I ›”kê ”®<e be acceptable by courts.
›”kê 1(N) ¾}SKŸ}¨<” }Óv` 3/ A customs officer shall, in exercising his
uTeðçU [ÑÉ u¨”ËK— SpÝ
powers and duties specified under sub-article
Y’-Y`¯ƒ QÓ KþK=e ¾}cÖ¨<
YM×”“ }Óv` Õ[ªM:: 1(c) of this Article, have the powers and duties
vested in a police officer under the Criminal
4/ ;<= > ;<= ? @ Procedure Code.
)'A BCD? %5E F
4/ A custom officer shall possess identification
7G &:
H IJKD E card and wear an officer uniform before he
7? A%33 )'A %'&LL commences search in executing the customs
M: C7? N33 laws. The search shall be undertaken by the
same gender.
'2.
'2. ¾Sð}i'
¾Sð}i' ¾SÁ´“ ulØØ` Y` 82. Power to Examine, Seize and Detain
¾TªM eM×”
1/ Any customs officer:
1/ ¾Ñ<U\¡ g<U'
a) may enter into any means of transport and,
G) uT“†¨<U TÕÕ¹ ¨<eØ uSÓ
vƒ ¾TÕÕ¹ ›Lò¨<” ¾ÓM SÑM except the personal effects of the master of
ÑÁ dÃÚU` uTÕÕ¹ ¨<eØ the means of transport, identity, examine
¾T>Ñ–< k[Ø ÁM}ŸðKv†¨<” and seal goods subject to payment of duties
n−‹ uSK¾ƒ' uSð}i“ uT and taxes and make them pass through
gÓ K}Ñu=¨< ¾Ñ<U\¡ Y’ Y` customs formalities;
¯ƒ ›ðíìU SÓKÝ ”Ç=k`
wv†¨< KTÉ[Ó Ã‹LM&
gA 4¹þ6)%3 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4653

K) ¨Å Ñ<U\¡ ¡MM uT>Ñv ¨ÃU

ŸÑ<U\¡ ¡MM uT>¨× T“†¨<U
TÕÕ¹ Là ¾Ñ<U\¡ Y’-Y`¯ƒ b) shall have the power to detain a means of
ÁM}ðìSuƒ n KSÝ’< um transport where he has sufficient
S[Í ¨ÃU Ø`×_ c=•[¨<
TÕÕ¹¨<” “ n¨<” ulØØ`
information or reasonable suspicion to
e` ¾TªM YM×” Õ[ªM& believe that it is carrying import or export
goods which have not undergone customs
formalities and to seize the goods;
N) k[Ø ÁM}ŸðKv†¨< n−‹ c) may enter any place where goods which
uT>Ñ–<uƒ x uSÓvƒ ¾w`
have not undergone customs formalities
u^ Y^ KTŸ“¨”“ n−‡”
KSÁ´ ËLM& are deposited and examine and seize the
goods;
S) uÑ<U\¡ ¾Ts[Ý SeSa‹“
¾Ö[õ SeSa‹ uT>”kdke d) shall have the power to control the
T“†¨<U c¨<' n“ TÕÕ movement of any individual, goods and
¹−‹ LÃ lØØ` ¾TÉ[Ó means of transport at customs crossings
YM×” Õ[ªM& and in frontier strips;
W) u²=I ›ªÏ ¾}cÖ¨<” YM× e) may use the Federal Police in discharging
”“ }Óv` uT>ÁŸ“¨<”uƒ Ñ>²? his powers and duties under this
¾ôÈ^M þK=e” K=ÖkU Proclamation.
ËLM::
2/ u²=I ›”kê É”ÒÑ@−‹ SW[ƒ
K}Á² n vKu?ƒ ¨ÃU GLò ¾J’
c¨< ÁM}Ñ–Kƒ c=J” vKeM×’< ¾ 2/ Where goods are seized pursuant to the
n¨< vKu?ƒ ¨ÃU GLò’~” ¾T> provisions of this Article in the absence of the
¨eÉ c¨< ”Ç=k`w ¨Ç=Á¨<’< uTe
¨mÁ ÃÖ^M:: owner or person responsible for them, the
Authority shall immediately issue a notice to
3/ ¾}Á²¨< n vKu?ƒ ¨ÃU GLò summon the owner or responsible person.
¾J’ c¨< Te¨mÁ¨< u¨× u"
k” ¨<eØ "Mk[u ¨ÃU u²=G< Ñ>²? 3/ If the owner or the responsible person failed to
¨<eØ uõ`É u?ƒ ¡e "MSW[} report to the Authority or to take the case to the
un¨< LÃ ¾T>•[¨< Swƒ }s`Ù court within 30 days since the first date the
n¨< u²=I ›ªÏ ›”kê "1 notice is issued, he shall lose his legal right to
SW[ƒ èÑÇM:: the goods and they shall be disposed pursuant
to Article 31 of this Proclamation.

'3.
'3. iÑA‹” ¾T”dƒ“ lMö‹” ¾S¡ðƒ
YM×”
83. Power to Remove Seals and Open Locks
1/ ¾Ñ<U\¡ g<U ¾Ñ<U\¡ QÓ” ¨ÃU
vKYM×’< ¾T>ÁeðêT†¨<” K?KA‹
QÔ‹ uS}LKõ uT“†¨<U TÕÕ¹
¨<eØ ¾}Ñ–< n−‹” iÓ ¾T” 1/ A customs officer shall have the power to
dƒ ¨ÃU ulMõ ¾}²Ñ< n−‹” remove the packages or open the container of
¾S¡ðƒ YM×” Õ[ªM:: goods found in any means of transport in
contravention of customs laws or other laws
2/ ¾Ñ<U\¡ g<U ¾Ñ<U\¡ QÓ” ¨ÃU enforced by the Authority.
vKYM×’< ¾T>ÁeðêT†¨<” K?KA‹
QÔ‹ uS}LKõ ¾}Åul n−‹ 2/ A customs officer may enter any place where
ÃÑ–<uM }wKA u}Ö[Ö[ x goods are believed to have been concealed in
uSÓvƒ n−‹” iÓ uT”dƒ contravention of customs laws or other laws
¨ÃU ulMõ ¾}²Ñ< n−‹” enforced by the Authority and examine the
uS¡ðƒ õ}h TÉ[Ó Ã‹LM:: goods by removing their packages or opening
their containers.
gA 4¹þ6)%4 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4654

3/ ¾Ñ<U\¡ g<U upÉT>Á ¾^c<” T”

’ƒ u›Óvu< ÑMë u²=I ›”kê SW
[ƒ ¾n−‹” iÓ uT”dƒ ¨ÃU 3/ A customs officer may use the police force
ulMõ ¾}²Ñ< n−‹” uS¡ðƒ where he is denied to remove the packages or
õ}h KTÉ[Ó ¾T>SKŸ}¨<” c¨< open the containers of goods for examination
ÖÃq ðnÉ "LÑ– ¾þK=e ÃM pursuant to the provisions of this Article after
K=ÖkU ËLM:: properly introducing himself to the concerned
person.
'4.
'4. c’Ê‹” ¾SS`S`“ ulØØ` Y`
¾TªM YM×”
84. Power to Examine and Seize Documents
1/ ¾Ñ<U\¡ g<U ŸªÒ u‹ u}ÑS~
¨ÃU ¾Ñ<U\¡ Y’-Y`¯ƒ ÁM}ð
ìSv†¨< n−‹ Là ¾U`S^
Y^ KTŸ“¨” uT“†¨<U c¨< Ï 1/ A customs officer may, while investigating
¾T>ј c’É ›ek`x K=S[U`“ cases of under invoiced goods or goods found
¾c’ʇ” pÍ= KS¨<cÉ Ã‹LM:: without completing customs formalities,
examine and take copies of documents under
2/ ¾Ñ<U\¡ g<U uQÑ-¨Ø S”ÑÉ ¨Å the possession of any person.
›Ñ` ¾Ñv ¨ÃU Ÿ›Ñ` ”Ç=¨×
¾}Å[Ñ ÁK °n eKS•\ um
S[Í ¨ÃU Ø`×_ c=•[¨<
°n¨<”“ °n¨<” ¾}SKŸ~ c’Ê‹” 2/ A customs officer may, where he has sufficient
K=S[U` ËLM:: grounds to believe that the law is violated with
respect to imported or export goods, examine
3/ u²=I ›”kê ”®<e ›”kê (1) ¨ÃU the goods and their documents.
(2) SW[ƒ ¾}S[S\ c’Ê‹
K¨”ËM ¡e uTe[Í’ƒ ¾T>ðKÑ< 3/ A customs officer shall have the power to seize
c=J” ¾Ñ<U\¡ g<U c’ʇ” documents examined pursuant to sub-article (1)
ulØØ` Y` ¾TªM YM×” or (2) of this Article where they are needed as
Õ[ªM:: evidence for instituting criminal proceedings.

'5.
'5. uþe n” ¾S¡ðƒ“
¾S¡ðƒ“ ¾SS`S`
YM×”
85. Power to Open and Examine Postal Goods
1/ ¾Ñ<U\¡ g<U Kk[Ø“ ¡e ¡õÁ
›ðíìU c=vM ¾þe n−‹”
vKu?~ ¨ÃU ¨Ÿ=K< ¨ÃU ¾þe 1/ A customs officer shall, for the purpose
É`Ï~ }¨"à vKuƒ ¾S¡ðƒ“ payment of customs duties and taxes, have the
¾SS`S` YM×” Õ[ªM:: power to open and examine postal goods in the
2/ ¾Ñ<U\¡ g<S< u²=I ›”kê ”®<e ›” presence of the owner of the goods or his agent
kê (1) u}SKŸ}¨< U`S^ or a representative of the post officer.
¨<Ö?ƒ SW[ƒ ¾þe n” ulØ 2/ The customs officer may seize or restrict the
Ø` Y` ”Ç=¨<M TÉ[Ó ¨ÃU
movement of postal goods upon the result of
”penc?¨<” SӁƒ ËLM::
the examination conducted pursuant to the
3/ K²=I ›”kê ”®<e ›”kê (1) ›ðíìU provisions of sub-article (1) of this Article.
#
vKu?ƒ$ TKƒ KÑu= n }kv¿
¨ÃU K¨Ü n LŸ=¨< ’¨<:: 3/ For the purpose of sub-article (1) of this
Article, the term “owner” means the consignee
for import goods and sender for export goods.
'6.
'6. ¾ôÈ^M þK=e YM×”“ }Óv` 86. Powers and Duties of the Federal Police
¾ôÈ^M þK=e ÃI” ›ªÏ ¨ÃU vK The Federal police shall, with respect to the
YM×’< ¾T>ÁeðêT†¨<” K?KA‹ enforcement of this Proclamation and other laws
QÑA‹ uTeŸu` [ÑÉ' that are enforced by the Authority:
gA 4¹þ6)%5 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4655

1/ ¾¢”ƒav”É ”penc?−‹” ßLŸ 1/ control contraband activities; seize contraband

LM& ¾¢”ƒav”É n−‹” ÃóM' goods and hand over them to the Authority;
KvKYM×’< Áe[¡vM&
2/ apprehend criminal suspects and bring them to
2/ ¾¨”ËM É`Ñ>ƒ }Ö`×]−‹” ›É• justice;
uSÁ´ KQÓ Ák`vM&
3/ Produce prosecutor’s witnesses to the court of
3/ ¾®nu? QÓ Ue¡a‹” Kõ`É u?ƒ law;
Ák`vM&
4/ accompany customs transit goods and vehicles;
4/ }LLò ¾Ñ<U\¡ n−‹”“ }iŸ`"
]−‹” ÁÏvM&
5/ ¾Ñ<U\¡ g<U uQÓ ¾}cÖ¨<” }Ó 5/ where requested by customs officers, provide
v` uT>ÁŸ“¨<”uƒ ¨pƒ ¾þK=e the necessary support in the discharge of their
ÃM SÖkU c=ÁeðMѨ< ÉÒõ duties;
Ãc×M&
6/ use appropriate and proportional force to
6/ ¾õ}h Y^ ”Çß“¨” ¾T>ðÖ`” control any act of obstruction in conducting
G<Ÿƒ ulØØ` Y` KTªM }Ñu=“ inspections;
}S×ט ¾J’ ÃM ÃÖkTM&
7/ guard institutions, controlling stations and
7/ Øun KT>ÁeðMÒ†¨< ¾vKYM×’< warehouse of the Authority, which require
}sTƒ' Sq×Ö]Á ×u=Á−‹“ protection;
¾Ñ<U\¡ SÒ²•‹ Øun ÁÅ`ÒM&
8/ guard customs check points and national
8/ QÑ¨Ø n K=}LKõv†¨< uT>‹K< frontiers through which illicit goods may cross
¾›Ñ]~ É”ua‹“ Ÿ?L−‹ Øun border.
ÁÅ`ÒM::
87. Complaint Handling Procedure
'7. ¾p_ ›k^[w“ ›ðƒ e`¯ƒ
1/ u°n−‹ ¾Y]ƒ ›Ñ` ›¨dc”' ªÒ
›}TS”' ›cÁ¾U' ›SÇÅw ¨ÃU 1/ Where any protest arises as to origin, valuation,
u]õ M¡ Là }n¨<V ¾k[u commodity description, classification or tariff
”ÅJ’ ¾}n¨<V¨< ’Øw Ÿ}S²Ñu rate, the duties shall be payable in accordance
u%EL vKYM×’< uT>¨e’¨< SW[ƒ with the decision of the Authority upon
k[Ö< ßðLM:: registration of the point of protest.
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ 2/ A person who has paid duties under protest
k[Ö<” u}n¨<V ¾ŸðK c¨< ¡õÁ pursuant to sub-article (1) of this Article may
uðçS u05 k“ƒ ¨<eØ p_¨<” appeal to a review committee established by the
uvKYM×’< K}ssS¨< ›u?~ Authority, within 15 days after the date of
›×] u<É” Tp[w ËLM:: payment.
3/ ¾vKYM×’< ›u?~ ›×] u<É”' 3/ The review committee of the Authority shall
examine complaints regarding:
G( u°n−‹ ¾Y]ƒ ›Ñ` ›¨d a) origin, valuation, commodity description,
c”' ªÒ ›}TS”' ›cÁ¾U' classification and tariff rates;
›SÇÅw“ u]õ M¡'
b) administrative decision given in
K( u²=I ›ªÏ ›”kê 1)7 SW accordance with Article 107 of this
[ƒ uT>cÖ< ›e}ÇÅ^© ¨<d’@ Proclamation; and
−‹' “
N) ŸÑ<U\¡ Y’ Y`¯ƒ ›ðíìU c) other administrative decisions in respect
Ò` u}ÁÁ² uT>cÖ< K?KA‹ completion of customs formalities;
›e}ÇÅ^© ¨<d’@−‹'
and submit recommendations to the Director
Là ¾T>k`u< p_−‹” S`Ua General.
Kª“ ÇÃ_¡}\ ¾¨<d’@ Hdw
Ák`vM::
gA 4¹þ6)%6 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4656

4/ u}n¨<V k[Ø ¾ŸðK c¨< veS² 4/ Where a decision is given in favor of the person
Ñu¨< }n¨<V SW[ƒ ¨<d’@ ¾}c
who paid under protest, the excess amount of
ÖKƒ ”ÅJ’ uƒ`õ ¾}ŸðK¨<
money paid shall be refunded within 30 days
Ñ”²w ¨<d’@ u}cÖ u" k” ¨<eØ
after the date of the decision.
ÃSKeKM::
5/ The person who paid duties under protest and is
5/ u}n¨<V k[Ø ¾ŸðK c¨< uª“
ÇÃ_¡}\ u}cÖ¨< ¨<d’@ p` ¾}c– aggrieved by the decision of the Director
General may lodge an appeal to the Tax Appeal
”ÅJ’ ¨<d’@¨< uÅ[c¨< " k”
¨<eØ KÓw` ÃÓv˜ Ñ<v›? ÃÓv˜ Commission within 30 days after the date he
Tp[w ËLM:: received the decision of the committee.

6/ ª“ ÇÃ_¡}\ ¨<d’@ ¾cÖuƒ Ñ<Çà 6/ Where no appeal is lodged to the Tax Appeal
u²=I ›”kê ”®<e ›”kê (5) Commission in accordance with sub-articles (5)
SW[ƒ KÓw` ÃÓv˜ Ñ<v›? "Mk[u of this Article, the decision of the Director
¨<d’@¨< ¾SÚ[h ÃJ“M:: General shall be final and conclusive.
7/ The Tax Appeal Commission shall examine
and decide, in accordance with the law, on
7/ ¾Ów` ÃÓv˜ Ñ<v›? u²=I ›”kê cases submitted to it within the time specified
”®<e ›”kê (5) LÃ u}SKŸ}¨< in sub-article (5) of this Article.
Ñ>²? ¨<eØ ¾k[uKƒ” Ñ<Çà S`Ua
uQÓ SW[ƒ ¨<d’@ Ãc×M::
8/ The Tax Appeal Commission shall have the
8/ ¾Ów` ÃÓv˜ Ñ<v›? u²=I ›ªÏ power granted to it in the Income Tax
SW[ƒ ¾k[u<Kƒ” Ñ<ÇÄ‹ S`Ua Proclamation to decide cases submitted to it in
KS¨c” uÑu= Ów` ›ªÏ ¾}cÖ¨<
accordance with this Proclamation.
YM×” Õ[ªM::
9/ Any party dissatisfaction with the decision of
9/ ¾Ów` ÃÓv˜ Ñ<v›?¨< ucÖ¨< ¨<d’@
the Tax Appeal Commission may appeal to the
Là p` ¾}c– ¨Ñ” ¨<d’@ u}cÖ "
Federal High Court within 30 days from the
k“ƒ ¨<eØ KôO^M Ÿõ}— õ`É
date of receipt of the decision of the Appeal
u?ƒ ÃÓv–<” Tp[w ËLM::
Commission.
10/ Other appeal procedures prescribed by the
0/ K?KA‹ eKÃÓv˜ ›k^[w Y`¯ƒ Income Tax Proclamation shall be applicable to
uÑu= Ów` ›ªÏ ¾}SKŸ~ É”Ò appeals presented pursuant to this
Ñ@−‹ u²=I ›ªÏ SW[ƒ KT>k`u< Proclamation..
ÃÓv™‹U }ðíT> ÃJ“K<::

88. Right of Customs Officer

'8.
'8. ¾Ñ<U\
¾Ñ<U\¡ g<U Swƒ

Any customs officer shall be entitled to the services

T”—¨<U ¾Ñ<U\¡ g<U Y^¨<” u}Ñ of an advocate at the expense of the Authority or to
u=¨< S”ÑÉ uS¨×ƒ Là ÁK uðç
be represented by the Authority's attorney in legal
S¨< É`Ñ>ƒ U¡”Áƒ KT>k`wuƒ ¡e
uvKYM×’< ¨Ü ¾Øwp“ ›ÑMÓKAƒ proceedings instituted against him in connection
”Ç=Áј ¨ÃU ¾vKYM×’< ’Ñ[ðÏ with any act committed in the course of properly
”Ç=Ÿ^Ÿ`Kƒ ÃÅ[ÒM:: discharging his official duties.
gA 4¹þ6)%7 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4657

¡õM ›^ƒ PART FOUR

uÑ<U\
uÑ<U\¡ Y^ Là eKT>ðçS< ¨”ËKA‹ OFFENCES AGAINST CUSTOMS ACTIVITIES
U^õ ›”É CHAPTER ONE
uvKeM×’< W^}™‹ eKT>ðìS< ¨”ËKA‹ OFFENCES COMMITTEE BY CUSTOMS
OFFICERS

'9.
'9. ¾S<e“ É`Ñ>ƒ 89. Corrupt Practices
T”—¨<U ¾Ñ<U\¡ g<U SÅKÁ Any customs officer who, by receiving a bribe, by
uSkuM' u´UÉ“ ¨ÃU uK?L ¾ØpU reason of nepotism or in consideration of any other
Ó”–<’ƒ' unlawful benefit:
1/ ¾}ŸKŸK' ÑÅw ¾}Å[Ñuƒ ¨ÃU 1/ allows or attempt to allow the importation or
k[Ø ÁM}ŸðKuƒ °n ¨Å ›Ñ` exportation of prohibited or restricted goods or
”Ç=Ñv ¨ÃU Ÿ›Ñ` ”Ç=¨× ÁÅ[Ñ goods on which duties are not paid;
¨ÃU KTÉ[Ó ¾VŸ[ ”ÅJ’'

2/ uGc}— ¨ÃU u}ßu[u[ ¾Ñ<U\¡ 2/ allows the completion of customs formalities

Ç=¡L^c=Ä” ¨ÃU ÅÒò c’É on the basis of false or deceitful customs
¾Ñ<U\¡ Y’-Y`¯ƒ ”Ç=ðçU' declaration or supporting documents, reduce or
k[Ø“ ¡e ”Ç=k’e ¨ÃU relief or attempt to reduce or relief payments of
”ÇßðM ÁÅ[Ñ ¨ÃU KTÉ[Ó duties and taxes, cooperates in committing such
¾VŸ[' ¾}vu[ ¨ÃU ’²=I” acts or engages in similar activities;
¾SdcK< K?KA‹ É`Ñ>„‹” ¾ðìS
”ÅJ’' shall be punishable in accordance with the relevant
provisions the criminal law and of evidence and
›Óvw’ƒ vL†¨< ¾¨”ËM IÓ “ ue’ procedural law of the Federal Ethics and Anti
UÓv`“ ì[ S<e“ ¢T>i” ¾¨”ËM“ Corruption Commission.
¾Te[Í ¾e’ e`¯ƒ É”ÒÑ@−‹ Sc[ƒ
Ãk×M::

(. uYM×” ›LÓvw eKSÖkU 90. Abuse of Power

u¨”ÏM QÓ ›”kê 4)7 ”®<e ›”kê /2/ Subject to the provisions of sub- article 2 and 3 of
“ /3/ ¾}Å’ÑѨ< ”Å}Öuk J• Article 407 of the Criminal Code any customs
T”—¨<U ¾Ñ<U\¡ g<U ¨ÃU ¾ôÈ^M officer or a member of the Federal Police or a
þK=e ›vM ¨ÃU uvKeM×’< e^ person collaborate in the business of authority, with
uS}vu` ¾}d}ð c¨< ¾TÃÑv ØpU intent to inflict damage to person, to obtain for
KTÓ˜ƒ ¨ÃU KTeјƒ ¨ÃU uK?L himself or to injure the right or interest of another or
c¨< Swƒ Là Ñ<ǃ KTÉ[e uTcw negligently:

%'P'
G/ ›ÑMÓKA„‹” ÁÕ}}' °n−‹
”Ç=Á²< ¨ÃU ¾Ñ<U\¡ Y’ a/ lags in providing services, seize goods or
Y`¯ƒ ðêS¨< ”ÇèÖ< ÁÅ retard their customs clearance, disrupt the
[Ñ' TÕÕ¹−‹ ŸÑ<µ›†¨< ” voyage of a means of transportation or
Ç=e}ÕÑAK< ÁÅ[Ñ ¨ÃU ’²=I” commits other similar offences,
¾SdcK< É`Ñ>„‹” ¾ðçS ”Å
J’ ¨ÃU'
K/ ¾}cÖ¨<” g<Sƒ ¨ÃU eM×” b/ misuses his official position or the power
uÓMê }Óv` ¨ÃU uÓÉðƒ proper to his office, whether by a positive
ÁK›Óvw ¾}ÑKÑK ”ÅJ’ act or by a culpable omission, or
¨ÃU'
N/ uÓMê Ÿ}cÖ¨< eM×” ›Mö c/ exceeds the power with which he is
¾c^ ”ÅJ’ ¨ÃU' officially invested, or
gA 4¹þ6)%8 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4658

S/ eM×’< ¾TÃðpÉKƒ” Ñ<Çà d/ performs official acts when he is not, or no

u}KÃU eM×” dÕ[¨< ¨ÃU longer, qualified to do so, especially in the
Ÿe^¨< ŸÑÅ'Ÿ}³¨[' ¨ÃU case or in consequence of incompetence,
eM×’<” ¨ÃU Lò’~” Ÿ}¨ suspension, transfer, removal from office
uL ¾c^uƒ ”ÅJ’' or its cessation,
Ÿfeƒ eŸ ›e` ¯Sƒ uT>Å`e
shall be punishable with rigorous imprisonment
ê’< Y^ƒ Ãk×M::
from 3 up to 10 years.

U°^õ G<Kƒ
CHAPTER TWO
uK?KA‹ c−‹ eKT>ðìS< ¨”ËKA‹ OFFENCES COMMITTED BY OTHER PERSONS

91. Contraband
(1. ¾¢”ƒav”É ¨”ËM
(1. ¨”ËM
1/ T”—¨<U c¨< ÃI” ›ªÏ ¨ÃU 1/ Any person who, in contravention of this
vKYM×’< ¾T>ÁeðîT†¨<” K?KA‹ Proclamation or other laws enforced by the
QÑA‹ ¨ÃU u’²=G< SW[ƒ ¾¨Ö< Authority, including regulations and directives
Å”x‹” ¨ÃU SS]Á−‹” uS}LKõ
issued there under, imports or exports
¾}ŸKŸK<' ÑÅw ¾}Å[Ñv†¨< ¨ÃU
¾Ñ<U\¡ Y’-e`›ƒ ÁM}ðìSv†¨< prohibited or restricted goods or without
n−‹ ¨Å Ñ<U\¡ ¡MM "eÑv ¨ÃU customs clearance or illegally imports duly
ŸÑ<U\¡ ¡MM "e¨× ¨ÃU uIÒ© exported goods shall, without prejudice to the
S”ÑÉ ¾¨Ö< n−‹” uIÑ¨Ø S” forfeiture of the goods and equipments used in
ÑÉ SMf "eÑv ¨”ËK< ¾}ðìSv†¨< the commission of the offence and the proceeds
n−‹“ SX]Á−‹ “ ¾¨”ËK< õ_ thereof, be punishable with a fine equivalent to
S¨<[c< ”Å}Öuk J• u°n−‡ Là the amount of the customs duties and taxes
K=ŸðM ŸT>Ñv¨< k[Ø“ ¡e Ò` payable on the goods and with rigorous
uT>S×Ö” ¾Ñ”²w SkÝ“ Ÿcvƒ imprisonment from 7 to 15 years.
eŸ ›e^ ›Ueƒ ¯Sƒ uT>Å`e î’<
Y^ƒ Ãk×M::
2/ u²=I ›”kî ”®<e ›”ê (1) Là 2/ Any person who transports, stores, offers for
u}SKŸ}¨< QÑ¨Ø S”ÑÉ ¾}Ñ–< sale or buys goods referred to in sub-article (1)
n−‹ SJ“†¨<” Á¨k ¨ÃU of this Article while being or ought to have
T¨p c=Ñv¨< n−‡” ÁÕÕ²' been aware of the illegality of their acquisition
ÁŸT†' KiÁß Ák[u ¨ÃU ¾Ñ³ shall, without prejudice to the forfeiture of the
T”—¨<U c¨< up” Mx“ K¨”ËK< goods and equipments used in the commission
v°É ¾J’<ƒ c−‹ Swƒ dÃ’" of the offence and the proceeds thereof without
¨”ËK< ¾}ðìSuƒ °n“ Sd]Á “ affecting the rights of third parties who
¾¨”ËK< õ_ S¨[c< ”Å}Öuk J• transacted in good faith, be punishable with a
un−‡ LÃ K=ŸðM ŸT>Ñv¨< k[Ø“ fine equivalent to the amount of the customs
¡e Ò` uT>S×Ö” ¾Ñ’[²w
duties and taxes payable on the goods and with
SkÝ“ Ÿcvƒ eŸ ›e^ ›Ueƒ
¯Sƒ uT>Å`e î’< Y^ƒ Ãk×M:: rigorous imprisonment from 7 to 15 years.
3/ Where the offence referred to in sub-article (1)
3/ u²=I ›”kê ”®<e ›”kê (1)
¾}SKŸ}¨< ¨”ËM ¾}ðìS¨< ÃM of this Article is committed by the use of force
uSÖkU ¨ÃU uu<É” uSÅ^˃ or by an organized group with the offender the
ŸJ’ ¾°n¨< S¨[e“ ¾Ñ”²w punishment shall be, without prejudice to the
Skݨ< ”Å}Öuk J• Ÿ05 eŸ ! forfeiture of the goods seized and fine, from 15
¯Sƒ î’< e^ƒ Ãk×M:: to 20 years rigorous imprisonment.
(2. uQÒ© n ŸKL’ƒ ¾T>ðìU ¾Tßu`u`
(2. 92. Fraudulent Acts Committed under the Cover of
¨”ËM Legally Declared Goods
1/ T”—¨<U c¨< uQÒ© n ŸKL’ƒ' 1/ Any person who imports or exports or attempts
to import or export:
gA 4¹þ6)%9 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4659

G( ¡MŸL ¾}Å[Ñuƒ” n ¨Å ›Ñ` a) prohibited goods under the cover of legally

”Ç=Ñv ¨ÃU Ÿ›Ñ` ”Ç=¨× ÁÅ[Ñ declared goods shall, without prejudice to
¨ÃU ¾VŸ[ ”ÅJ’ }kLpKA
¾}Ñ–¨< ¾}ŸKŸK n“ uió”’ƒ the forfeiture of both the prohibited and
ÁÑKÑK¨< n u›”É’ƒ S¨[d†¨< legally declared goods, be punishable with
”Å}Öuk J• Ÿw` $ uTÁ”e“ a fine from Birr 50,000 up to 200,000 and
Ÿw` 2) uTÃuMØ SkÝ“ Ÿ0 with rigorous imprisonment from 10 to 15
eŸ 05 ¯Sƒ uT>Å`e î’< e^ƒ years;
Ãk×M&
K( ÑÅw ¾}Å[Ñuƒ” n ¨Å ›Ñ`
”Ç=Ñv ¨ÃU Ÿ›Ñ` ”Ç=¨× b) restricted goods under the cover of legally
ÁÅ[Ñ ¨ÃU ¾VŸ[ ”ÅJ’ }k declared goods shall, without prejudice to
LpKA ¾}Ñ–¨< ÑÅw ¾}Å[Ñuƒ the forfeiture of both the restricted and
n“ uió”’ƒ ÁÑKÑK¨< n legally declared goods, be punishable with
u›”É’ƒ S¨[d†¨< ”Å}Öuk a fine equivalent to the amount of the
J• ÑÅw u}Å[Ñuƒ n LÃ customs duties and taxes payable on the
K=ŸðM ŸT>Ñv¨< k[Ø“ ¡e restricted goods and with rigorous
Ò` uT>S×Ö” ¾Ñ”²w SkÝ“ imprisonment from 7 to 15 years;
Ÿ7 eŸ 05 ¯Sƒ uT>Å`e î’<
e^ƒ Ãk×M&
N) ¡MŸLU J’ ÑÅw ÁM}Å[Ñuƒ” c) goods other than prohibited or restricted
K?L n ¨Å ›Ñ` ”Ç=Ñv ¨ÃU goods under the cover of legally declared
Ÿ›Ñ` ”Ç=¨× ÁÅ[Ñ ¨ÃU goods shall, without prejudice to the
¾VŸ[ ”ÅJ’ }kLpKA ¾}Ñ–¨< forfeiture of the intermingled goods, be
n S¨[c< ”Å}Öuk J• punishable with a fine equivalent to the
un¨< LÃ K=ŸðM ŸT>Ñv¨< amount of the customs duties and taxes
k[Ø“ ¡e Ò` uT>S×Ö” payable on the intermingled goods and
¾Ñ”²w SkÝ“ Ÿ7 eŸ 05 with rigorous imprisonment from 7 to 15
¯Sƒ uT>Å`e î’< e^ƒ years.
Ãk×M::
2/ Where the offence referred to in sub-article (1)
2/ u¨”ËM QÓ ¾}Å’ÑÑ<ƒ pׄ‹ “ of this Article is committed by a corporate body
}ÚT] `UÍ−‹ ”Å}Öuk J•
the fine shall be, without prejudice of the
u²=I ›”kê ”®<e ›”kê (1) ¾}SK
punishment and additional measures stated
Ÿ}¨< ¾¨”ËM É`Ñ>ƒ ¾}ðìS¨<
uQÓ ¾c¨<’ƒ Swƒ u}cÖ¨< É`σ under the Criminal Code, raised to be double.
¾J’ ”ÅJ’ ¾Ñ”²w Skà¨< Øõ 3/ Save what is provided under sub-article 2 of
ÃJ“M:: this article, the manager of such cooperated
3/ u²=I ›”kê ”®<e ›”kê 2 ¾}Å’ÑѨ< body whose on duty by the time the offence has
”Å}Öuk J• Øó~ u}ðçS Ñ>²? been committed and the employee to whom the
¾É`Ï~ e^ ›eŸ=ÁÏ ¨ÃU KØó~ commission such offence shall be attributed
SðçU U¡”Áƒ ¾J’¨< K?L c^}— shall be deemed to have committed such
uÉ`Ï~ ¾}ðçS¨<” Øóƒ ”ÅðçS offence and shall be punishable with fines and
}qØa u²=I u²=I ›”kê ”®<e ›”kê imprisonment provided under sub- article 1 of
1 ¾}×K¨< ¾Ñ”²w“ ¾e^ƒ p׃ this article.
}ðéT> ÃJ”uM::

93. Other Fraudulent Acts

(3. K?KA‹ ¾Tßu`u` ¨”ËKA‹
(3.
1/ Any person who:
1/ T”—¨<U c¨<'
a) imports or exports goods not registered or
G( KÑ<U\¡ Y’-Y`¯ƒ ›ðíìU wrongly registered in a customs
uk[u È¡L^c=Ä” Là ÁM}S²Ñu declaration and without the payment of
¨ÃU Gc}— SÓKÝ ¾}cÖuƒ customs duties and taxes or with the
n k[Ø“ ¡e dßðMuƒ payment of reduced customs duties and
¨ÃU ›’e}— k[Ø“ ¡e taxes;
}ŸõKAuƒ ¨Å ›Ñ` ¨<eØ ”Ç=Ñv
¨ÃU Ÿ›Ñ` ”Ç=¨× ÁÅ[Ñ
”ÅJ’'
gA 4¹þ6)^ ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4660

K( un−‹ ¾Y]ƒ ›Ñ` Là }SY `„ b) provides false documents or information in

K=ŸðM ¾T>Ñv¨<” k[Ø“ ¡e relation to the country of origin of goods
”ÇßðM ¨ÃU ›’e}— ¾k[Ø“
¡e ¡õÁ ”Ç=ðìU ¨ÃU ¾}ŸðK
with the purpose to evade the payment of
k[Ø“ ¡e }SLi ”Ç=J” customs duties and taxes or to obtain
¾T>ÁÅ`Ó Gc}— Te[Í ¨ÃU reduction or refund of customs duties and
SÓKÝ Ák[u ”ÅJ’' taxes;
N( c’Ê‹” ¾ÅK²' ¾c[²' ¾ók c) deletes, cancels, erases or forges
¨ÃU ›eSeKA ¾W^ ”ÅJ’' documents; or
¨ÃU
d) commits any mischievous acts to evade the
S( uK?KA‹ T“†¨<U G<’@−‹ payment of customs duties and taxes; shall,
}Ñu=¨< k[Ø“ ¡e ”ÇßðM without prejudice to the forfeiture of the
¾T>ÁÅ`Ó }Óv` ¾ðìS goods undeclared or those in respect of
”ÅJ’'
which false information is presented, be
Te[Í ÁMk[uuƒ ¨ÃU Gc}— SÓ punishable with a fine equivalent to the
KÝ ¾}cÖuƒ n S¨[c< ”Å} amount of the customs duties and taxes
Öuk J• un¨< LÃ K=ŸðM ŸT>Ñ payable on the goods and with rigorous
v¨< k[Ø“ ¡e Ò` uT>S×Ö” imprisonment from seven to ten years.
¾Ñ”²w SkÝ“ Ÿcvƒ eŸ ›Y`
¯Sƒ uT>Å`e î’< e^ƒ Ãk×M:: 2/ Where the offence referred to in sub-article (1)
of this Article is committed by a corporate
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}S body, provisions of sub-article (2) and (3) of
KŸ}¨< ¾¨”ËM É`Ñ>ƒ ¾}ðìS¨< article 92 of this proclamation shall be
uQÓ ¾c¨<’ƒ Swƒ u}cÖ¨< É`σ
applicable.
¾J’ ”ÅJ’ u²=I ›ªÏ ›”kê (2
”®<e ›”kê 2 “ 3 Sc[ƒ }ðçT>
ÃJ“M::

94. Falsifying Documents and Symbols of the

(4. ¾vKeM×’<” c’Ê‹“ SKÁ−‹ ¨ÅGcƒ
(4. Authority
eKSK¨Ø
Any person who, with intent to cause damage to the
T”—¨<U c¨< uvKYM×’< Là Ñ<ǃ Authority or to procure undue advantage for himself
KTÉ[e ¨ÃU }Ñu= ÁMJ’ ØpU KTÓ– or for any other person:
ƒ ¨ÃU KK?L c¨< KTeÑ–ƒ uTcw'

1/ vKYM×’< ¾T>ÖkUuƒ” pê' 1/ falsifies forms, seal, identity cards, emblem or

TI}U' S¨mÁ' ¯`T ¨ÃU any other symbol of the Authority or
T”—¨<U UM¡ƒ ›eSeKA ¾W^ distributes, uses or possesses same shall be
¨ÃU ÃI”’< ÁŸóðK' ¾}ÖkS punishable with a fine from Birr 10,000 up to
¨ÃU uÌ Ãµ ¾}Ñ– ”ÅJ’ Ÿw` Birr 20,000 and with rigorous imprisonment
0 eŸ ! uT>Å`e SkÝ“ from five to ten years;
Ÿ›Ueƒ eŸ ›e` ¯Sƒ uT>Å`e
ê’< Y^ƒ Ãk×M::
2/ vKYM×’< ¾T>ÖkUuƒ” ¾Å”w Mwe 2/ imitates uniforms used by the Authority or
›eSeKA ¾W^ ¨ÃU ÃI”’< ÁŸóðK' distributes, uses or possesses same shall be
¾}ÖkS ¨ÃU uÌ Ãµ ¾}Ñ– punishable with a fine of Birr 5,000 up to
”ÅJ’ Ÿw` 5 eŸ 0 uT>Å`e 10,000 and with rigorous imprisonment form
SkÝ“ ŸZeƒ eŸ ›Ueƒ ¯Sƒ three to five years.
uT>Å`e ê’< e^ƒ Ãk×M::
gA 4¹þ6)^1 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4661

(5. iÑA‹” eKSõƒ“ UM°¡„‹”

(5. 95. Opening of Parcels and Removal of Marks
eKT”dƒ

1/ Any person, who, without being Authorized by

1/ T”—¨<U c¨< ›Óvw "K¨< ¾vK the appropriate customs officer:
YM×’< g<U ðnÉ dÁј'

a) removes or disconnects the fastenings

G) uS}LKõ Là ÁK< ¨ÃU ¾Ñ<U\¡ affixed on a means of transport or
¨Åw uÅ[c< TÕÕ¹−‹ ¨ÃU ¾° container of goods;
n−‹ SÁ¹ Là ¾}Å[Ѩ<” Tg
Ñ>Á ¾ð ¨ÃU ÁLkk ”ÅJ’'
K) u°n¨< ¨ÃU u°n¨< SÁ¹ LÃ
¾}Å[Ѩ<” UM¡ƒ Á’d' ¾ók' b) removes, defaces, cancel or alter labels
¾c[² ¨ÃU ¾K¨Ö ”ÅJ’' affixed on goods;
¨ÃU
N) SÁ¹¨<” Ÿõ„ ¨ÃU cwa c) open or break containers and mix up or
›”Æ” °n ŸK?L¨< ¾ÅvKk ¨ÃU remove goods;
ÁÔÅK ”ÅJ’'
during transit or arrival at customs port, shall,
Øó~ uK?L QÓ ¾uKÖ ¾T>Áek× unless a server penalty is imposed by other
"MJ’ ue}k` Ÿw` 5 eŸ 0, laws, be punishable with a fine from Birr 5,000
uT>Å`e SkÝ“ Ÿ7 ¯Sƒ eŸ 0 up to Birr 10,000 and with a rigorous
¯Sƒ uT>Å`e ê’< Y^ƒ Ãk×M:: imprisonment from 7 to 10 years.
2/ u²=I ›”kê ”®<e ›”kê (1) 2/ Where the offence referred to in sub-article (1)
¾}SKŸ}¨< ¨”ËM ¾}ðìS¨< ÃM of this Article is committed by the use of force
uSÖkU ¨ÃU uu<É” uSÅ^˃ or by an organized group the rigorous
ŸJ’ ¾î’< e^ƒ p×~ Ÿ›e` eŸ imprisonment shall extend from ten to fifteen
›e^ ›Ueƒ ¯Sƒ Ÿõ ÃÅ[ÒM:: years.

(6. SÅKÁ eKSeÖƒ

(6. 96. Soliciting of Corrupt Practices

1/ ¾Ñ<U\¡ g<U ¨ÃU ¾ôÈ^M þK=e 1/ Any person who bribes a customs officer or
uÑ<U\¡ QÑA‹' Å”x‹“ SS]Á−‹ police officer, or induces the offer or
¾²²¨<” ”ÇÃðêU ¨ÃU ¾}ŸK acceptance of such bribe, with intent to
ŸK¨<” ”Ç=ÁÅ`Ó SÅKÁ ¾cÖ ¨ÃU procure him to perform or omit an act in
SÅKÁ ”Ç=cØ ¨ÃU ”Ç=kuM violation of customs laws, regulations or
ÁÅ[Ñ T”—¨<U c¨< Ÿw` $ eŸ directives shall be punishable with a fine of
1) uT>Å[e SkÝ“ Ÿ7 eŸ 05 Birr 50,000 up to Birr 100,000 and with
¯Sƒ uT>Å`e ê’< e^ƒ Ãk×M:: rigorous imprisonment from 7 to 15 years.
2/ Any person who has committed an offence
2/ u²=I ›”kê ”®<e ›”kê (1) specified under sub-article (1) of this Article
¾}SKŸ}¨<” É`Ñ>ƒ ¾ðçS c¨< may not be prosecuted where he reports to the
°n¨< ŸÑ<U\¡ ŸS¨<×~ uòƒ concerned body the commission of the offence
Ÿ}Úvß Te[Í Ò` ›É^ÑA~” with tangible evidence before the goods are
KT>SKŸ}¨< ›"M "e¨k u¨”ËK< released from customs.
Lßce ËLM::
gA 4¹þ6)^2 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4662

(7. ¾Ñ<U\
(7. ¾Ñ<U\¡ Y^ ›ðíìU” eKTc“ŸM 97. Obstruction of Customs Formalities
1/ T”—¨<U c¨< ÁKum U¡”Áƒ' 1/ Any person who, without good cause, obstructs or
¾Ñ<U\¡ g<U c’Ê‹” ”ÇÃS[S` hinders the duties of a customs officer in the
¨ÃU TÕÕ¹−‹” ¨ÃU °n−‹” investigation of documents or the inspection of a
”ÇÃð}i ¨ÃU ¨Å SÒ²”' ¾”ÓÉ means of transport or goods, prohibits him from
SÅw` ¨ÃU S•]Á u?ƒ ”ÇÃÑv entering a warehouse, a business premise or a
ÁÅ[Ñ ¨ÃU G<Ÿƒ ¾ðÖ[ ¨ÃU dwelling house, refuses to reply to the inquiries of
KT>Ö¾k¨< ØÁo ƒ¡¡K— SMe the customs officer, resists to co-operate for
ÁMcÖ ¨ÃU KU`S^ ÁM}vu[ investigation or interferes by any means so as to
¨ÃU uT“†¨<U S”ÑÉ Y^¨<” obstruct the duties of the customs officer shall be
KTÅ“kõ ×Mn ¾Ñv ”ÅJ’ Ÿw` punishable with a fine of Birr 5,000 up to 10,000 and
with imprisonment from 3 to 5 years.
5 eŸ 0 uT>Å[e SkÝ“ ŸZeƒ
eŸ ›Ucƒ ¯Sƒ uT>Å`e e^ƒ
Ãk×M::
2/ Where the offence referred to in sub-article (1)
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}SK of this Article is committed by the use of force
Ÿ}¨< ¨”ËM ¾}ðìS¨< ÃM uSÖ or by an organized group the imprisonment
kU ¨ÃU uu<É” uSÅ^˃ ŸJ’ shall extend from five to ten years rigorous
¾e^ƒ p×~ Ÿ›Ueƒ eŸ ›e` imprisonment.
¯Sƒ ê’< e^ƒ Ÿõ ÃÅ[ÒM::

98. Misuse of Duty Free Goods

(8. Ÿk[Ø ’í uÑv °n ›LÓvw SÑMÓM
(8.
1/ Unless otherwise provided by other laws or
1/ uK?L QÓ ¨ÃU ›=ƒÄåÁ treaties ratified by Ethiopia, any person who, in
u}kuK‰†¨< ¯KU ¯kõ eUU’ƒ violation of this Proclamation:
u}K¾ G<’@ "M}Å’ÑÑ ue}k` Ÿk[Ø
’í J• ¨ÃU up“i k[Ø ¾Ñv” °n a) uses duty free goods or goods imported on
ÃI”” ›ªÏ uT>n[” G<’@' the basis of reduced duty and tax rates for
G( ¾k[Ø ’í Sw~ Ÿ}cÖuƒ ¯LT purposes other than which the duty relief is
¨<ß uK?L ›ÑMÓKAƒ Là ÁªK granted or transfers them to another person
¨ÃU KK?L c¨< Áe}LKð ¨ÃU or places them, in any manner, under the
uT“†¨<U SMŸ< Ÿu?}cw ¨<ß service or possession of other persons
uK?KA‹ c−‹ ›ÑMÓKAƒ ¨ÃU outside of his family; or
õ Y` ”Ç=¨<M ÁÅ[Ñ'
¨ÃU
b) while being or should have been aware of
K( Ÿk[Ø ’í J• ¨ÃU up“i k[Ø
¾Ñv SJ’<” Á¨k ¨ÃU T¨p the facts, buys, receives, uses, transfers or
c=Ñv¨< ¾Ñ³' ¾}kuK' ¾}ÑKÑK' places such goods under the services of
Áe}LKð ¨ÃU KK?KA‹ c−‹ others;
ÓMÒKAƒ ”Ç=¨<M ÁÅ[Ñ' shall, without prejudice to the forfeiture of the
T”—¨<U c¨< ¾°n¨< S¨[e ”Å} goods, be punishable with a fine equivalent to
Öuk J• °n¨< uÑv Ñ>²? K=ŸðM ŸT> the amount of the customs duties and taxes
Ñv¨< k[Ø“ ¡e Ò` uT>S×Ö” ¾Ñ payable when such good were imported and
”²w SkÝ“ ŸZeƒ ¯Sƒ eŸ ›U with imprisonment from 3 to 5 years.
eƒ ¯Sƒ uT>Å`e e^ƒ Ãk×M::
2/ For the purpose of sub-article 1(a) of this
2/ K²=I ›”kê ”®<e ›”kê 1(G) ›ðéçU Article, the term “family” includes only the
#
u?}cw$ ¾T>K¨< nM ¾vKSw~” spouse, children and parents of the right holder.
¾ƒÇ` ÕÅ—' MЋ“ ¨LЋ” w‰
ÁÖnMLM::
gA 4¹þ6)^3 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4663

(9. QÑ-
(9. QÑ-¨Ø °n−‹” õ eKSÑ–
eKSÑ–ƒ 99. Possession of Unlawful Goods
¾²=I ›ªÏ K?KA‹ É”ÒÑ@−‹ ”Å}Öul Without prejudice to other provisions of this
J’¨< T”—¨<U c¨< ¾}ŸKŸK' ÑÅw Proclamation, any person who, knowing or ought to have
¾}Å[Ñuƒ ¨ÃU ¾Ñ<U\¡ Y’-Y`¯ƒ known the fact, possesses prohibited or restricted goods
ÁM}ðìSuƒ °n SJ’<” Á¨k ¨ÃU or goods that have not undergone customs formalities
T¨p c=Ñv¨< õ Ÿ}Ñ– ¾°n¨< S¨[e shall, without prejudice to the forfeiture of the goods, be
”Å}Öuk J• u°n¨< Là K=ŸðM punishable with a fine equivalent to the amount of the
ŸT>Ñv¨< k[Ø“ ¡e Ò` uT>S×Ö” customs duties and taxes payable on the goods and with
¾Ñ”²w SkÝ“ ŸZeƒ eŸ ›Ueƒ ¯Sƒ rigorous imprisonment from three to five years.
uT>Å`e î’< e^ƒ Ãk×M::
). “S<“−‹” ›KSSKe 100. Failure to Return Samples

T”—¨<U c¨< }Ñu= ÁMJ’ wMîÓ“ Any person who, with intent to procure undue
KTÓ–ƒ ¨ÃU KK?L c¨< KTeÑ–ƒ ¨ÃU advantage for himself or for any other person or
uK?L c¨< Là Ñ<ǃ ”Ç=Å`e uTcw with intent to cause damages to others, fails to
K“S<“ ¾¨cŨ<” °n ÁMSKc ¨ÃU return samples of goods or who uses or damages
u°n¨< ¾}ÑKÑK ¨ÃU °n¨< ”Ç=Öó them, shall, without prejudice to the payment of
ÁÅ[Ñ ”ÅJ’ ¾°n¨<” ªÒ' k[Ö<”“ the value of the goods and duties and taxes
¡c<” S¡ðK< ”Å}Öuk J• Ÿw` 3 payable on the goods, be punishable with a fine
eŸ w` 5 uT>Å`e SkÝ“ ŸG<Kƒ from Birr 3000 up to Birr 5000 and with
eŸ ›Ueƒ ¯Sƒ uT>Å`e î’< e^ƒ rigorous imprisonment from two to five years.
Ãk×M::

101. Contravention by Master of Means of Transport

1)1. ¾SÕÕ¹ Lò Óȁ−‹” eKS×e
1)1.

1/ The master of any means of transport who:

1/ T”—¨<U ¾SÕÕ¹ Lò'
G( u}¨c’¨< ¾Ñ>²? ÑÅw ¨<eØ a) fails to submit passengers' or cargo
¾S”ÑÅ™‹” ¨ÃU ¾°n manifest within the specified time;
ß’ƒ SÓKÝ "Lk[u'
K( Ÿ}ðkÅKƒ c¨< ue}k` K?L b) gives access to any unauthorized person
c¨< ¨Å SÕÕ¹¨< ”Ç=ÖÒ to the means of transport; or
"Å[Ñ' ¨ÃU
c) delays the departure of the means of
N( SÕÕ¹¨< ŸÑ<U\¡ ¨Åw ”
transport from the customs port without
Ç=¨× Ÿ}¨c’ u%EL U¡”Á~”
KÑ<U\¡ g<U dÁe[Ç“ ðnÉ notifying and getting permission from
dÁј ”Ç=qà "Å[Ñ' the customs officer;

Ÿw` 2 eŸ w` 5 uT>Å[e shall be punishable with a fine from Birr

SkÝ Ãk×M:: 2,000 up to 5,000.

2/ T”—¨<U ¾SÕÕ¹ Lò Ñ<U\¡ 2/ The master of any means of transport who
¨Åw uÅ[c SÕÕ¹ Là ¾Ñ<U\¡ load or unload or attempt to load or unload
g<U uK?Kuƒ °n ¾Ý’ ¨ÃU Á^Ñð goods in the absence of customs officer shall
¨ÃU KSÝ” ¨ÃU KT^Ñõ be punishable with a fine of Birr 7,000 up to
S<Ÿ^ ÁÅ[Ñ ”ÅJ’ Ÿw` 7 eŸ Birr 10,000 and with imprisonment from 5 to
w` 0 uT>Å`e SkÝ“ Ÿ›Ueƒ 7 years.
eŸ cvƒ ¯Sƒ uT>Å`e e^ƒ
Ãk×M::
gA 4¹þ6)^4 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4664

3/ T”—¨<U ¾SÕÕ¹ Lò Ÿ¨<ß 3/ The master of any means of transport who
›Ñ` ¾T>SÖ< ¨ÃU ¨Å ¨<ß ›Ñ` unloads or loads or attempts to unload or load
¾T>LŸ< °n−‹” ŸÑ<U\¡ ¨Åw import or export goods at a place other than a
¨<ß "^Ñð ¨ÃU ŸÝ’ ¨ÃU customs port shall, with out prejudice to the
KT^Ñõ ¨ÃU KSÝ” ŸVŸ[ forfeiture of the goods, be punishable with a
¾°n¨< S¨[e ”Å}Öuk J• Ÿw` fine from Birr 7,000 up to Birr 10,000 and
7 eŸ w` 0 SkÝ“ Ÿcvƒ with rigorous imprisonment from 7 to 15
eŸ ›e^ ›Ueƒ ¯Sƒ uT>Å`e years.
î’< Y^ƒ Ãk×M::
1)2.
1)2 ¾Ñ<U\
¾Ñ<U\¡ SÒ²” ”Ç=ÁslU
”Ç=ÁslU ¾}ðkÅKƒ 102. Contravention by the Warehouse Licensee
c¨< Óȁ”
Óȁ” eKS×e

¾Ñ<U\¡ SÒ²” ”Ç=ÁslU ¾}ðkÅKƒ A licensee who has failed to discharge the
vKõnÉ u²=I ›ªÏ ›”kê &6 obligations stated under article 76 of this
¾}Å’ÑÑ<ƒ” Óȁ−‹ dÃðêU ¾k[ proclamation may punish with a fine of Birr
”Å J’ Ÿw` $ eŸ w` 1) 50,000 to 100,000 and his license may be
¾T>Å`e ¾Ñ”²w Skà }kØ„ ðnÆ revoked.
K=W[´ ËLM::
1)3. °n ¾Te}LKõ Y^ ¾T>ÁeŸƒK¨<”
1)3.
Óȁ eKS×e 103. Contravention in Relation to Transit of Goods
Any person engaged in the transit of goods fails
to arrive and report within the specified time to
°n ¾Te}LKõ Y^ ¾T>Á"H>É c¨<
u}ðkÅKƒ ¾S}LKòÁ S”ÑÉ Là customs station in route or at the customs port of
KT>ј ¨ÃU S}LKõ KT>Áunuƒ destination about goods in transit shall be
¾Ñ<U\¡ ×u=Á u}¨c’¨< Ñ>²? SÉ[c<” punishable with a fine of Birr 5,000 to 20,000 and
ÁLe¨k ”ÅJ’ Ÿw` 5 eŸ w` his license shall be revoked.
! SkÝ }kØ„ ðnÆ Ãc[³M::

1)4.
1)4. Øó}—
Øó}— ¨ÃU ’í ¾TÉ[Ó ¨<d’@ u¨<`e 104. Effects of Conviction or Acquittal on Forfeiture
LÃ ¾T>•[¨< ¨<Ö?ƒ

1/ Any goods or means of transport shall,

1/ T”—¨<”U n ¨ÃU TÕÕ¹ K=Á without further order, be forfeited upon the
e¨`e uT>‹M ¨”ËM u}Ÿcc c¨< conviction of a person accused of an offence
Là ¾Øó}˜’ƒ ¨<X’@ Ÿ}cÖ }Ú entailing forfeiture of such goods or means
T] ƒ°³´ SeÖƒ dÁeðMÓ n¨< transport.
¨ÃU TÕÕ¹¨< ”Ç=¨[e
ÃÅ[ÒM::
2/ S¨[e ÁKuƒ n ¨ÃU TÕÕ¹ 2/ If any goods or means of transport liable to
¾Öó ¨ÃU ÁM}Ñ– ŸJ’ }ŸXg< forfeiture is lost or can not be found the court
n¨< ¨ÃU TÕÕ¹¨< k[Ø }Ÿ may order the offender to pay an amount
õKA ¾T>Á¨×¨<” ªÒ ÁIM Ñ”²w equal to the duty paid value of such goods or
”Ç=ŸõM õ`É u?~ T²´ ËLM:: means of transport.

3/ ¾²=I ›ªÏ É”ÒÑ@−‹” uS}LKõ 3/ Where a person prosecuted for violation of

¾}Ÿcc c¨< u’í ¾}c“u} ŸJ’ the provisions of this Proclamation is
õ`É u?~' acquitted the court:
G( n¨< ¨ÃU TÕÕ¹¨< ¾Ñ<U a) shall order the goods or means of transport
\¡ QÓ” ¾S}LKõ É`Ñ>ƒ seized be forfeited where it is satisfied that
¾}ðçSuƒ eKSJ’< ¾k[uKƒ the provisions of this Proclamation are not
Te[Í ›ØÒu= J• "Ñ–¨< ¾¨< observed in respect of such goods or means
`e ƒ°³´ Ãc×M& of transport;
gA 4¹þ6)^5 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4665

K( n¨< ¨ÃU TÕÕ¹¨< ¾Ñ<U

\¡ QÓ” ¾S}LKõ É`Ñ>ƒ b) shall order the release the goods or
¾}ðçSuƒ eKSJ’< ¾k[uKƒ means of transport upon payment of
Te[Í ›ØÒu= J• "LÑ–¨< duties and taxes or give such other
}Ñu=¨< k[Ø“ ¡e ”Ç=Ÿ orders it deems appropriate where it is
ðM ¨ÃU K?L ›Óvw’ƒ ÁK not satisfied that the provisions of this
¨<” ƒ°³´ uSeÖƒ n¨< Proclamation are breached in respect of
¨ÃU TÕÕ¹¨< KvKu?~ such goods or means of transport; or
¨ÃU K}Á²uƒ c¨< ”Ç=S
Ke Á³M& ¨ÃU
N( ¾}ŸKŸK ¨ÃU ÑÅw ¾}Å[ c) may order the re-export of prohibited or
Ñuƒ n u}ŸXg< ¨Ü Ÿ›Ñ` restricted goods at the expense of the
}SMf ”Ç=¨× K=Á´ Ë accused.
LM::
1)5 ¾¨<`e ¨<d’@ ió” 105. Coverage of Forfeiture
u²=I ›ªÏ SW[ƒ ¾}LK𠾨<`e
The forfeiture of goods under this Proclamation
¨<X’@ ¾¨<`e ¨<X’@ Á[ðuƒ n ¾}g
ð’uƒ' ¾}ÖkKKuƒ ¨ÃU ¾}Ÿ}}uƒ” shall extend to the package in which such goods
SÁ¹' Kió”’ƒ ¨ÃU KSÅumÁ’ƒ are covered, wrapped or contained, other goods
ÁÑKÑK<ƒ” K?KA‹ n−‹” “ Kn¨< that have served to cover or conceal such goods
¨ÃU KSÕÕ¹¨< uvKeM×’< ¾}Á²¨<” and any security retained by the Authority in
ªeƒ“ ßU` ÃSKŸM:: respect of such goods or means of transport.

106. Proceedings in the Absence of the Accused

1)6.
1)6. }ŸXg uK?Kuƒ ¡c eKSeTƒ
1/ Offences provided under this Proclamation
1/ u²=I ›ªÏ ¾}Å’ÑÑ ¨”ËM” uT>S may be tried in the absence of the accused.
KŸƒ ¾k[w ¡e }ŸXg< uK?Kuƒ
K=cT ËLM:: 2/ The Criminal Procedure Code shall, where
appropriately be applicable for the purpose of
2/ K²=I ›”kê ”®<e ›”kê /1/ ›ðéçU
application of sub- article 1 of this Article.
¾¨”ËK— SpÝ Y’-Y`¯ƒ QÓ
”Å›Óvw’~ }ðéT> ÁJ“M::
1)7. uÑ<U\
uÑ<U\¡ e^ LÃ ¾T>ðìS<
¾T>ðìS< ¨”ËKA‹” 107. Administrative Settlement of Customs Offences
u›e}ÇÅ^© ¨<d’@ eKSÚ[e

1/ ¢”ƒav”É ¨ÃU SŸðM ŸT>Ñv¨<

k[Ø“ ¡e ¨<eØ Ÿ!5%&4 ¨ÃU 1/ The Authority is hereby empowered to settle
customs offences, other than those relating to
Ÿw` 5) ¾T>uMØ k[Ø“ ¡e
¾T>ŸðMv†¨<” dÃÚU` uÑ<U\¡ contraband or involving above 25% or Birr
e^ Là ¾T>ðçS< ¨”ËKA‹” vI]“ 500,000 of the payable duties and taxes,
uQ´w“ uS”Óeƒ ØpU LÃ ¾T>Á administratively by taking due account on the
Å`c<ƒ” Ñ<ǃ ŸÓUƒ ¨<eØ nature of the offences and their impact on the
uTeÑvƒ u›e}ÇÅ^© ¨<X’@ Mvƒ interests of the public and government.
”Ç=ÁÑ–< KTÉ[Ó vKYM×’< u²=I
›ªÏ YM×” }cØ„M::
2/ The categories of customs offences subject to
2/ ›e}ÇÅ^© ¨<X’@ ¾T>cØv†¨<
¾Ñ<U\¡ ¨”ËKA‹ ¯Ã’ƒ' ¾T>¨cÆ administrative settlement, the types penalties
¾p׃ `UÍ−‹“ ¾¨<X’@ ›c×Ö< and procedures of such settlement shall be
Y’ Y`¯ƒ vKYM×’< uT>Á¨×¨< prescribed by a directive to be issued by the
SS]Á èc“M:: Authority.
gA 4¹þ6)^6 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4666

3/ vKeM×’< uT>cÖ¨< ›e}ÇÅ^© 3/ Any person who is aggrieved by the

¨<X’@ Là p_ ¾T>•[¨< c¨< u²=I administrative settlement of the Authority
›ªÏ ›”kê '7 Sc[ƒ ¾vKY may appeal to the Tax Appeal Commission
M×’< ›u?~ ›×] u<É” ¨<X’@ within 30 days after receiving the decision of
uÅ[c¨< u" k“ƒ ¨<eØ KÓw` the review committee of the Authority
ÃÓv˜ cT> Ñ<v›? ÃÓv˜ K=Ák`w pursuant to Article 87 or this Proclamation.
ËLM:: ¾Ów` ÃÓv˜ cT> Ñ<v›? The decision of the Tax Appeal Commission
¾T>cÖ¨< ¨<X’@ ¾SÚ[h ÃJ“M:: shall be final.
108. Applicability of other Laws
1)8. ¾K?KA‹ QÑA‹ }ðíT>’ƒ
1)8.
Unless otherwise higher penalties provided in the
u¨”ËM QÓ ¨ÃU uK?L QÓ ¾uKÖ Criminal Code or other laws, penalties provided
p׃ ¾T>Áek× "MJ’ uk` u²=I ›ªÏ
under this proclamation shall be applicable.
¾}Å’ÑÑ<ƒ pׄ‹ }ðíT> ÃJ“K<::

¡õM ›Ueƒ
PART FIVE
M¿ M¿ É”ÒÑ@−‹ MISCELLANEOUS PROVISIONS

1)9.
1)9. ¾SÁ´“ ulØØ` Y` ¾TªM YM×” 109. Power of Seizure and Detention

1/ vKeM×’< u²=I ›ªÏ ¾}Å’ÑÑ<ƒ ¾¨ 1/ The Authority may seize and detain, until the
”ËM É`Ñ>„‹ ¾}ðçS<v†¨< °n appropriate final decision is given, goods and
−‹”“ TÕÕ¹−‹” ›Óvw ÁK¨< means of transport with respect of which
¾SÚ[h QÒ© ¨<X’@ eŸT>cØv offenses under this Proclamation are
†¨< É[e SÁ´“ ulØØ` Y` committed.
TªM ËLM::
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@
2/ Notwithstanding the provisions of sub-article (1)
u=•`U ¾TÕÕ¹¨< vKu?ƒ ¾}ð of this Article, where the owner a means of
çS¨< ¨”ËM Ÿ^c< °¨<kƒ ¨ÃU transport proves that the offense is committed
ðnÉ ¨<Ü SJ’<” Te[ǃ Ÿ‰K without his knowledge or consent, the means of
¾}ðìS¨< ¨”ËM ¡wŃ ¾¾ transport shall returned to him upon being
Ÿw` 0 eŸ w` $ }kØ„ penalized with a fine from Birr 10,000 up to Birr
TÕÕ¹¨< ÃSKeKM:: ´`´` 50,000 depending on the magnitude of the
›ðíìS< vKYM×’< uT>Á¨×¨< offence. The detailed application of this provision
SS]Á èc“M:: shall be prescribed by directives of the Authority.
3/ K²=I ›”kê ”®<e ›”kê (2) ¯LT 3/ For the purpose of sub-article (2) or this
#
vKu?ƒ$ ¾T>K¨< nM }Ÿ^Ô Article the term “owner” shall not include a
›ÃÚU`U:: lessee.
1)0. ¾Ñ<U\
1)0. ¾Ñ<U\¡ pë‹ 110. Customs Forms

1/ KÑ<U\¡ Y’-Y`¯ƒ ›ðéçU ¾T>Á 1/ Forms necessary for the completion of

eðMÑ< pë‹” T²Ò˃“ Td}U customs formalities shall be prepared and
¾T>‹K¨< vKYM×’< w‰ ÃJ“M:: published only by the Authority.
2/ uvKYK×’< ðnÉ "MJ’ ue}k` 2/ Unless with due authorization of the
T”—¨<U c¨< ¾Ñ<U\¡ pë‹” SÁ Authority, possession and distribution of
´“ TŸóðM ›Ã‰MU:: customs forms shall be prohibited.
gA 4¹þ6)^7 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4667

1)01. S[Í eKSeÖƒ “ ›u?~ eKTp[w

1)01. 111. Providing Information and Complainant

1/ vKeM×’< ŸÑ<U\¡ Ò` ¾}ÁÁ²< 1/ The Authority shall disseminate laws,

QÑA‹' Å”x‹' SS]Á−‹“ ¾›W regulations, directives and operational
^` e`¯„‹ ¾›?K?¡ƒa’>¡ ²È−‹” procedures related to customs using various
ÚUa uM¿ M¿ SÑ“— ²È−‹ communication media including electronic
”Ç=c^Û CDQ:: media.
2/ °n−‹” ¨Å›Ñ` ¨<eØ ¾T>ÁeÑv ¨ÃU 2/ Any person importing or exporting goods or
¨Å¨<ß ›Ñ` ¾T>M¡ T”—¨<U c¨< ay interested party may get information
¨ÃU T”—¨<U ¾T>SKŸ}¨< ¨Ñ” ¾Ñ<
U\¡ SS]Á−‹” ›ðíìU u}SKŸ} concerning the application of customs rules
ÁKU”U ¡õÁ ŸvKYM×’< S[Í K from the Authority without being charged.
?R ËLM:: 3/ Any person dissatisfied with the treatments
3/ T”—¨<U c¨< uÑ<U\¡ ›W^` LÃ of customs may lodge his complaints to the
p_ "K¨< ›u?~¨<” KvKYM×’< Authority, and shall be entitled to a written
Tp[w ËLM& Lk[u¨< ›u?~U reply.
uèG<õ ULi ¾TÓ–ƒ Swƒ
Õ[ªM::
112. Power to Issue Regulations and Directives
1)02. Å”w“ SS]Á eKT¨<׃
1)02.

1/ The Council of Ministers may issue

1/ ¾T>’>eƒa‹ U¡` u?ƒ ÃI” ›ªÏ
KTeðçU ¾T>ÁeðMÑ< Å”x‹” regulations necessary for the implement-
K=Á¨× ËLM:: ation of this Proclamation.

2/ vKeM×’< ÃI” ›ªÏ“ u²=I ›”kê 2/ The Authority may issue directives necessary
”®<e ›”kê (1) SW[ƒ ¾T>¨Ö< for the implementation of this Proclamation
Å”x‹” KTeðçU ¾T>ÁeðMÑ< and regulations issued pursuant to sub-article
SS]Á−‹” K=Á¨× ËLM:: (1) of this Article.

1)03. ¾}h\
1)03. ¾}h\“ }ðíT> ¾TÃJ’< QÑA‹ 113. Repealed and Inapplicable Laws
1/ ¾›=ƒÄåÁ Ñ<U\¡ vKYM×”” ”Å
Ñ“ KTssU“ ›W^\” KS¨c” 1/ The Re-Establishment and Modernization of
¾¨×¨< ›ªÏ lØ` %/09)'9 (”Å Customs Authority Proclamation No. 60/1997,
}hhK)S A TUD 1)!5/09)( E Proclamation No 125/1998 and Proclamation
A TUD 3)%8/09)(5 u²=I ›ªÏ No. 368/2003 are hereby repealed.
}ibM::
2/ ÃI” ›ªÏ ¾T>n[” T“†¨<U QÓ'
Å”w' SS]Á ¨ÃU ¾›W^` 2/ No law, regulations, directives or practices
MUÉ u²=I ›ªÏ ¾}SKŸ~ Ñ<ÇÄ‹” shall, in so far as it is inconsistent with this
uT>SKŸƒ }ðéT>’ƒ ›Ã•[¨<U:: Proclamation, have effect with respect to
matters provided for by this Proclamation.

1)04. ¾SgÒÑ`Á É”ÒÑ@−‹

1)04.
114. Transitory Provisions

1/ ÃI ›ªÏ ŸSê“~ uòƒ ¾}Sc[~ 1/ Criminal or civil cases instituted prior to the
¾¨”ËM “ ¾õƒN wH@` ¡f‹ coming effect of this Proclamation shall be
u’u[¨< QÓ SW[ƒ õéT@ ÁÑ—K<:: disposed in accordance with the previous laws.
gA 4¹þ6)^8 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4668

2/ ÃI ›ªÏ ŸSê“~ uòƒ u”ØMØM 2/ Cases to be settled by administrative decision that

Là ÁK< u›e}ÇÅ^© ¨<d’@ K=¿ have been pending prior to the coming into effect
¾T>‹K< Ñ<ÇÄ‹ u²=I ›ªÏ Sc[ƒ of this proclamation shall be settled in accordance
¨<d’@ K=ÁÑ–< ËLK<:: with the provisions of this proclamation.

3/ ÃI ›ªÏ ŸSê“~ uòƒ uY^ Là 3/ Existing regulations and directives shall, in

¾’u\ Å”x‹“ SS]Á−‹ ¾²=I” so far as they are consistent with provisions
›ªÏ É”ÒÑ@−‹ e"M}n[’< u²=I of this Proclamation, continue in force until
›ªÏ SW[ƒ uT>¨Ö< Å”x‹“ replaced by regulations and directives issued
SS]Á−‹ eŸT>}Ÿ< É[e hereunder.
}ðíT>’†¨< ÃkØLM::

)05. ›ªÌ ¾T>ì“uƒ Ñ>²?

1)05. 115. Effective Date

This Proclamation shall enter into force up on the

ይֱ ዋጅ ፌዴ‫ ָף‬ጋ‫ ُע‬ጋዜጣ ٍُ‫ז‬ date of publication in the Federal Negarit Gazeta.
ከወጣُ ‫ׂש‬#
‫ׂש‬# ጀ‫ צו‬የፀ( ይֲ(ָ፡፡
Done at Addis Ababa, this 19th day of February, 2009
ዲ ‫ ֹו‬02 ‫ׂש‬#
‫ׂש‬# 21 ዓ.‫ו‬

GIRMA WOLDEGIORGIS
GR¥ wLdgþ×RgþS
PRESIDENT OF THE FEDERAL
yxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE DEMOCRATIC REPUBLIC OF ETHIOPIA
¶pBlþK PÊzþÄNT