WHEREAS. il hllS bcl;om~ neec$SlIry 10 h'~t .n expedient IInd modem customs legal rramework whiCh 1$
comp:ulble whh Ihe Increaslnaly Vo .... lng lnlcrrwJonal lIade and encourages tmde and inVC5Irn(nt:
WltEREAS, IntcrnauoJWll. cooLII>emalllOd regK)nal trooe agreements 10 which the country il. a. pan)' I'tqultf contemporary CllStOmS laws and procedLlrtS~
WHEREAS. )I1Ong ~~tn\ of I~w e."flln;~lllt"l I. mjUlred 10 ~~~nJ the: InCfcsslRl! Incl!l.m.:e. InIm \Imt Il) IIn"" ur conllllb.noi .. Id OllKr IXInJmert",aI rlllud {"non ",hl~h D~ ,...,uldnt, ne8_""" lmpa.cl .., Ic",lm,uc II"lIIk. pub"c s,,<1II'lIy. 80vcmmenl ~"fn~ :tnd other socW IIIld tWOOl1nl'
Ik~dopn~m .
NOW. THERF.FORE. in ru:cordarn:e wilh Article 55(1) of tho: COn!rlilulion or the Fed"a1 Democratic Republie orEthiopla, h i$lImby pr~lalmed M folio",,:
PARTQNE GF.NF.RAL PROVIS'IONS
I. Short Dtle
Thi5 proclAmation may be ~iled Ill> 1 "Clnloms ['roclamollon No. 6121200Q"
In this ProclamaTion, unless The conText requires ntherwise:
11 "!loods" means any kind of corporeal chanels and other inCOfllOreal chattels d~emed to be corporeal chattels by lllw including natural fo«:es and resources of an economic YlIlue wllich ate employed to use, and includcs money:
21 '~r(;O" mo:an, any gnods imported urCJ<ported b), an)' means of transport other than goods n:qu irod fOf ron~umptlon during the ' 'Q)'Igc onblwd of the: means of tr&nipon and bona-fide pcnonal baal1iC of pa.sseniers:
11 "duty" mun~ l~riIT levied lInd col\cctcd on the buis of tile R1U~1 10111 COSts of 1IIl)' impon~d or exported good, In ~nl .... 1'C with the Cu~tmnl l 'ariIT Regulations iullCd ptItsu!ll1t 10 the Inl-emauOIlI I Convention on the: Hanoon,;p;ed Commodit)' Description and CQCling System:
41 "lax" means payment collected in accordance willl Ihe nisting Wt laws on irnponcd and exponed goods:
SI "importltion" means bringing or cause 10 be brought goods inlo the customs tcrritory;
61 "exportation" means taking or cause to be taken out goods fro m the customs territory:
7f ~customs tcrritOf)'" means the territory of Ethiopia:
8J "customs station" means any place designated IS
customs office at thc port of entry Of e:w. it o{ ,oads, tran5it routes or customs area for the control of import and export loods, accomplisllment of customs formalities and/or collection of duties and taxcs;
9/ "customs warehouse" mcans any warehouse established by the Authority or I person authorized by the Authority for the deposit of import, export or transit goods until the accomplishment of customs {ormalities;
10/ "'warehouse operator" means a ptr10It woo adminil loen I customs ware hot~;
1()1 ",ustoms (/ed/lnllion" me;lnS \I form 01' d(lol:ument prepOl./cd b) the l'Iulhoril) In IIllicll the details of Impon, upon (It Inlrlsit l=ood • .uc dcscrihai for tlu:- IIccompli.hmclIl of cu.\tQIn~ f()tm~lillts;
111 ~U$IDm, rQm1Blilicf' mcallS any CL15rotllS o~rlltioll5 carried out In e:OlmCCIlOII "lib impon~llon, r~pon~lion a~ "/lnS;1 of goodJ flllm the t1me of llfriVflI al tht CUSIO,llS POo un1l1 relensed from the customs control.
1& "d~umem" mC:tns an "woke, fOnTJ or v.nurn ev,dence presented physlca11y or by eh:aronl( mean l 10 (lIstoms 10 ;lCcolllplilh CIl\!(lmS 10llllulit.C'j ~Ild IIldudL'S IJuok~ 01 rccurds;
191 ~inv(lIct" means a price dOClimc-nt prep~rtd ullll SISl\ed by D IHanufoCfutcr or jupplier ",hr.'h JlIows IlIe commercial vttJue II f gOOds,
211 "similar goods" me~ns gOO!H which. ,llthuugh not alike ill all r..sp«ts, have like characteristics, and component mat~rials, pc,form the same functions and It) be c(lmmercia1!y intercrulll!leabl~ ; and the quality, Oll!;m. r.:putatiOIl amI the trl1de IIlIuk of which ar~ among the factors to be con'idered in dctermining their similarity:
111 "peuon" means:any ""iur,,1 or juridic~1 peT$(\n;
2) / "owner" meallS IIIIY person or an agent whQ has tile rigllt to use, possess, transfer, import Of
export goods imo or from Ih~ eoumry nnd illCludes tile master or tile ageol ofllle mCl'lIl$ of transport who, 35 iUI owner. re<:eive5 lhe ,oods for conveyance;
241 "di'posal of 800ds" means 'he llel of destro)'lIlg goods by WAY of burning or mhc:rwis<: or tran~fer of goods through sale or otherwIse;
251 "prohibited goods" means gQOds of whicll the importation. exportation or transi, is prohibiled by laws or internlltional agreement ruti(jed by ElhiopiD.:
261 ~r~strictcd Goods" meall!! l;:oodS which the Importation, cxp,ortatlon or tmnsil is resrricted unless if is permilled by Ihe compctenl authority In accordance with Icgal proccdur~'S;
21/ "cU~loms bond" mCl1ns lIn undcrUiking in lelll1l form by which a ~r$On enters tmo a binding arrangement with the Authority to comply \Oiilh the prescribed conditions;
281 .. customs bonded warehouse" mean~ any premise~ licensed by the Authority for Ilk: deposit of dutiable gOlId$ on which dUly hll$ nOl been paid and it includes D. duty f~ shop or bonded factories;
29/ "Iempornry storage of goods" mCl\Ils an enclosed ur opcn premises IIpproved by tIK Authority where import, e)(porI Of traMil goods are Slored temponuily under customs coO\rol pending the C<Jn\pletlon orcustom~ formaJiti«;
5
III kill
0"
.11
i111
v._ b~' ''''' ...... It rlot",,)1 h Uti 1P ,cm K,Diil ljU!3 tt . ii 'sas) jj -"f"i"H oa~III"'" ""M, t6:/' "'l ' .,..,.11.& I V-tlh.}·' 611"1 <It 'J'C T '1.f,~T I oflll.J., hofl1.+ ! 11C1IC ' f"L~~+ ;'lI'ItH\'V'·. 41'fC1'i foa"flft--t1 1''''I.'<1Unh·}- (I~.t- ~ID"
'1'fl(.-l- MC I'I"'(U,C aU.f'-l-· .... M·)· h,).t- "'; M ·t-I19l.·"n+ MC ·l·htil\lj" H· n ........ l. ... l1-r h"lC .... tltTl1 f1Mr htjtl \,.,.n1' "1l.?1""1. n~.t- )fIl·l
"CllfI~O manilesl" means a d()(.um~1\1 whlc.h Indic!l1t the consignor. consiGMc. maTk, p~ckage number, quality, quan.;/)'. weigh!. descriptions. cargo dw.lnfll' ion numbfr ~nd o.her particulars ofgoo<h:
"ccnificllLe of Origin" mean' a l!otUmenl i»ucd by a compelcnt lIu.hori.y cC11; fylng !he authent icity ofll!c origin or &00<.11;
"rules of origin" mcans a procedure IUld crilc!ia put in place 10 delermine- lh~ origin o( goods in accordance will! Intcrnution ~ ~ Ri!.ion41 Of bilalCBltmdc D&r~ments;
"contllllLcr" means a r«eptade ..... hich Is rully or partIally enclOstd ",lIh 11 companmcnt fl)l con,.ining goods, SUitable for r~pealCd use IInJ spcdally designed tu lacllitate the clIrri!1gc of goods by onc or more: "lode oftronsport;
"cusloms approved Itt:llmCIII or use of iO<)lls" mealls the plac ing of goods under CUSIUIIIll procedure (or their re-exlX'rttUion rlom Ine customs lemtoty. disposal, forfeliurc or retum 10 tile OWlln,
"cu~lomt ool1lrol" me:ln~ Ih!' conducting, by the AUlhDrity, of examlnfll\oo of\:ood5. verification of.he exislencc and llulheilllelty of documcnis, examinalion uf .11<; a~~OUl1lS of undcnakings and oilier records 10 ~n~u r ~ \hll\ I~~ ~nd di rcclives are observed:
"customs pm ' " mCIl1l5 any place that 1$
designated by .he Author;ty (OT unlllHdinlo storage and loading of lmpan, export and Imnsil goods for the purpose of enfolting custorltS laws and includes dry port;
"draw back" means a refund of ~1I or pan of My im llOrT duties and lUes on inputs usc4 to produ.c:e e~pon goods m ac:wrdance wiTh the dT1lw bac.k pn;o.:cdur.:;
"draw back pro<;cdurc" means the CUli.orl\S procedure wh ICh provides 1'1 refund 10 be nuMlc on Ihe e~rt of goods In re~pccl of the duties and laX~$ charg~d on inpullI u5C1l In !hclT productions:
6
~utl "f"_~ oj:: .,.1'j. "'111-)- r(l,.,.",.' r nt.-}· '1'1(;1 " ..... nIU+' "-' C t IHJt I (}' 'I. ;I'! nf,l·}· 1 fi ll')" 'I';J' f;l"t't-: h .... .I\ .tfl l fI(I!, ..,-/'\tuor:P 9. 1I"M I .. \'" -to m'(\'f' (1.,':111,)00 '''C'/lC _ nl."" r·" "'." natrl" lI"'II.':'·l'f n'I·,.~1t r..,. ."U1" h1t"\'f ,·c_t· t'\.lI'·P n·,.:) 1r'l- \'1'j1"'1 "'In;l"rot:,r ' .. h",·t'\.t"l lI"'u·£ ·)· r"1..r,I."1 fo:l- ~C ... ( .. 1 l'.tnr( .. lI '
'-U ' 0."") _lI ... +· "1"t n,..,."" 0/111' '1'C .l-"C In 6; M '11'1""'" 'Y!" 1I1)\.(ll·lI 1""'1'1"'+(1+ .l-"Cltt ~(Ool
391 "CJCllmin"ion of good." mea.IU lhcI pt!Y' leal examilllllion of ,cods by customs 10 SIItisfy 11181 lhe origll\. COlllll1)' of uport, natllrt, condition • qualilY. quamh),. larlr( classlficalion I.I'Id y.lue of,he goods arc in 1C«Ird4nce with parlicl.Ll..-, furnished In lhe loods dccl&l1ltion IInd inclutkt ox.mln.,1on of goods on the _is of ba,gpgc dccllnlkln. by ll'llvelers;
~ OJ "duty free shOpH means. shop estlblishtod in inlemaltonal auporu or, v.m-re ~. 11'1 OIMr piKes In which duty I.I'Id !IX (I'M JOOds are sold 10 inlem.,iollll passmgen and other dtlt)' (ree pdyilel~ persons;
411 "customs crossing" mealUl a designated point of trouln. of tile cU~lOms boundary line (or persons Imd muru of U'IInsport as wcllas for Imporl. CJCpGll and lI~nsil goods. and includtt imcmatiOl!Al bordcrtnflk~;
41/ "CU$1011l$ frontier 5tnp" Infans • IS· kllome:ter wide pan or the CLI!>iOms lennOfy from lhe CUS10ms boondary line orE!hiopla;
431 "poSI clearance audit" mearu I proccu which enAbles the ALllhorily, aRcr tile rtlca.so of goods. 10 verify IM accurllC)' of CIISloml ckelarations through the examination of lilt' books. records, bwincss l)'IltlM Ind other relevant ClIstoml t;Ommen:i.1 dltu held b)' persons dirKIly or ind/rec1l)' involved in the import or elpon of coods:
4-4' ~surpri5C eheckK means lIIe r-xamilllllon of goods after their CLlS10mS release bued on rid: mlllaacmc:nt or m:cipt of c:oncrdC evidence:
4Si "risk man_sement" mtana I systcm of management b)' which drfferem risk bands lie Cikgorlud on !he basis of wit rislc leyel, in lipl of hit CUStoms sa-vlee pn:!ylslon and tonll'Ol With respec1 10 goods brooght to 01'
taken OLlt of elltlOlm lenitOr)';
46/ ""release of JOOCb" means I proeedure Whcrtby aoods L1ndcr customs control Ire: relcued for The porpoaet dcclll'Cd;
7
r.
1j'fJ ..,'"r"'lI l'i.~ '"III'~' rH''''','1 /P/'., Il:>"t'<'~'l' h'M,.I'",,'m·1 f "'na'( ll ;)1\"" w£.,V" lit·"'''' n.1f') r?"C_6-1\"1"'1 £,4l.V"t·l\. l
4&1 "s«.urity" meanr cuh deposit, bank guar~nlc~, insumnce bond or an undensking provided for etIJIllrm8: Ihe futnllmmt of an obliga"o" to the emtorru;
49/ "'KizureH means I.Il.ldnS pnss~niun of goods ;:IT documC:!lt! in relation ",'I,h law cxecution and ctlroreemcnt;
50l Hunder the CO"'ef of legally declared &ooot" 1I\eatl$ tho aclorlnlCnninghng of goodJ that 31'(
dlff(telH in type, ,tu, quantity. V111lue or counlty of origin with the: declared .goods;
5 If '''Au1horlty'' lllearu 'h= Ethiopian Revenue and Cu~loms AuthOrity:
521 "DiJ'!'ClOt O~n~rnl" mciU\$ thc Director Genel:lll orllll: Aulhu<ily;
H I My ~~pres5ion In the masculine gtnder mcludes the f(mine.
J . Scone or Allpllutlon
11 Th.s Proclamallon shall be applied in me ellllfe territory ofEthiopl~ uniformly
Wir/tout pn:judice 10 5u/)..;,nit:le ~I) of this Anide. lhis f>roclnmation shall r~@,uID~ 11lIpOn goods, expon goods. goods In transil anll any &ood~ subjl.'Ct 10 C'U)tomJ Con l1ol mcluding righlS and obHg>ltiuns ofpcrsons woo takes pan in customs formalllles ..
... Prinrj (! lu orCu~tom$ Procedures
11 The t:ustoms procedufts prescribed In 1hls PfoclarlUlion $Illl1t be applictllo effect custl1ms conlrOl In ~ manner a.sSllrmg tr.mspatellCY and accountability based on appropriate inrormauon al'\d the pnnclplC'S of rIsk m81U1gtmciH ~nd thelcb), erCllIC «tIldLlt:i\'e candition fm trade facilitatIon.
2J Customs procedures sb.all be based on intcrnJllioll.lly lI"cplcd illfonnJliOf1 IKhllOlogy ~uuH.lards and shllll be clIfTied OUt ill consultalion wilh rclevlUlI pal1Jes in order 10 glltller, '1l~lyu , use.nd store In(ortnaIIOll.
PART TWO
CUSTOMS PROCEDURE AND CONTROL
.5. Mt}\'tn1tD' of Gonds ,crop C u. tom! Cronlnu I nd wi thin Cu~.nm~ I-"ronlltr StrIp
11 C\JSlOmS frontier strip IInd CUSltlm1 ( rossln, shall be used for border crossIng or Iranspol1 of gOU<b only by persons entitled to 5udt IIClivities on the Insis of laws Of International agreelTl1:nlS
21 !'t/son, havIng real property within customs frontier strip 5MII be entitled to transpol1 goods n«-usuy for their living IInd Wink on IheIr propeny u well 11$ Olher \hings stipulated by Internation.l agr-eements.
3{ Doctors, vClcrioarillll5, other medIcal SUlff and rescue worke:$ rC$idlng wIthin customs frontil'l' slr ip may CIltTY instruments .nd medicat ions needed for their 4Clivities through fronlier crossings when Ipproved by penlnent luthority.
11, Customs rorts .nd Tall']! Roult.!
11 Jmpon, expon IIld Inns;l good! sb.u rmer liIrougb prescribed customs pom or (USltlnu crossina:s and be lI'8nsponcd through prescrIbed route!.
21 Cuslonu pons. eu!loro crossings and II'1lIlSi1 roUIt'S shall be do:tcrmincd by liIe Aulilority and be publicized by publiC nolice. issued by \he Au1hori1y,
9
1. Q1:rf.1I bM·' 1'tl).£)1' "1 rot bftlt 7. CIIUOnttAPprnvnlTrwmtnl or U, t or Coods QI'r bmi'tr
Unl~s othe rwise provided in Ihi5 11rOCliunanon, custom, approved !l'ealnttnl or use. of gC!Od" shaH be applied in ~ccordancc: wi1h sllmdardt prescribed wilhout any discnmination as 10 die nature:. quantity. origin. destinltion 01 shlp~nl ~ondilion5 oflhe goods.
Sub-anlc le. (I) or this Artlclo may nOI be: .pplicabl~ ir s\/Ch application is Contnuy to any ml'lUure laken ror die protection of public mOTIIII)'. the protection of health Md life of huntans. lU1ima[s or planl$. the prottCtlOfl 01 historic. 1 IInd cuhut1l! herlUlges or imclleetuaf prolK'rty nght5, or other speelrtc Ife~tmcnl or use ofBood~ provided by law
8. Imparl, [IPon pnd Tnnsl! Good.
I1 For the purpose of ~llIT)'in!l OU\ customs activitit5. the rollowing good5 sh~1I be undu custOm. supervisIOn and control.
21
.) Impo1"1Ctl JOOdl.. flnm the lime of lItelr 1In,.~11I tustOI\ll poll ,,",;1 Ihc wmplo:tlOfl or ..... uoms fomtlllitics ""d rbey an: lece;v~ by theimponctCH hi, "8""1;
b) goods deposited 10 c~om} \Io .. n:hutl~e. !Tom the time they are deposited umit t/!~ art removed rlOm the ward\ou'le:
c) C)\port goods. rront tile time Ihey em"'l'd eustoms pon untn Ihe- eomple.'lloo of clntonu formaUties 'nd be e~pofled:
d) goods in tntnsh. from lite lime Iheir ,noyellK'nt is allowed um!llhe CQmpltl.ion OrUMsil pnxedufe;
e) goods found WIth Qut nwner, ftbandone<l • forfeited 01 contraband good, or goods jbrteitcd for Yiola,ing the provlSlolIS (It this I'roclMmalion or other l~wJ enforced by lite Authority until their disposal.
Without prior IUlhofintion of the Autho,ity, no ~n ntay be allOwed to ~nter customs warehouse U) which i;oodl!, PUI umler the $UptrYi5ioo and control of CII~IOm$ in &l;cordllnce wi lh sub AnieJe( I) of 11115 Anlcle, are deposited, IIr open 01 <10 any acts on such ,oods .
10
IX 't. , C . ' ," I ii i lit ... Ft • ( I', eT 0 +, 11(1 i P i....-, ;n .«;Old C"a> "". 1 j \11 ldi:&l'l MJ IDP GM
11 Goods imponed or exponcd !hrough 110'1 onice $"all oot be relc.aso:d ... ilhOll\ ilCCompllslling customl fOfln.ali\i~.
2f Customi (olIDalilies with respeel of goods imponod or c)(pOf1od Ihrough posl oflke shall b<e ICC(lmplish under Il"lcl wntrol IUId supervision or CU510ms officer. Where ihere Is 110 customs office. Ihe AUlhority mly delegate luch power 10 the authorbed post ollke.. The detaill stulll b<e prCSl:rlbed by dlrt(;tilte to be issued by the Authority.
31 Where My form completed by the sender or 1tIb<e1 ftnd 5upponinl documents produced in rftptCt of goods lmportl:d lI\«)ugh post office shows thlt ;
.)
' )
!he goods h~ve I IIIItuc ~ual to or exceedIng frOIl1 IIle It/due determiT)(d by ,lie aulholily:
impomulon of lhe goods requIre eeniflcftlion: or
ct the goodlt requIre to be pllced under cU!i-loms procodure for home colUultlplion:
such form 01 label and Jupponing documcnlf srn.iI be considered as an atcepl.bk dcctanllion ror the PUrpo$!! of CU$IOnu formalities; "rovid;d, howeltCf, tllat ! itpllnllt good~ de<:latllti(KI , hRII be required where necessary.
~I Where any floods to be exported 1htough polll om~e, n:quin: IKl tc:l1iflCl.tion, hne I value IlOI e~ceteding the prescribed IImounl or.n= exempted from CUSIOnu fonnlllitks, they III!!I IIOt be subject to customs supervision.
10 .. Proh!bfud .nd Rn!rictsd Ggodt
tI Prohibiled good5 ,hall be under cU$lom. supervision IInd conlTOl until ~pproprfatc mclS\lfC is !l;ken il\ a<:cordance with thi' Proclarnatiort .nd other laws.
U RCSlriCled ~oods shalt be under ~\lstoms :rup~rvision and conlrol urnll K p;:rmll 1$$\I~d by tile office cOntrolling ils impolllltion 01
e~port:lIion i~ presmted: !J1Vvi(!ed, however. tlla! 11 , hili be rc-expone<i 10 the eownl), from which It 1$ imported or, in the casc of export. it sh.JI ~ barred frorn d~panins fmm Elhiop,a, unl~ ~uch pcrmll is prtsclHcd WfUnn 30 day$,
) 1 Where r~LriCled goods an not re~)(pollcd within lO dllYS from the dale of IIOtllicat,on, il ~hllI be con5idered IS ab4ndoned goodi,
11 . C\!~19m' Conlrol
11 The AuthorilY may. In ~~coroance with oondllioM laid down by rhe provisions in force, lalc~ any measure il deems ncecssary 10 eli:tute. Ih.1 cu~tom rules nre applied.
2! Unless otherwIse pmvided by Ibl.!i Proclanllltmn. !he AulllOri!y shall en5uru IhiIl gVIKIs rOlllo1in the $aITIe in kind, form. qualily and in any other re$pCC1 from their mrroduetioll IllIa the eU~IOms lerrilory Illithe cnd of CU~IOIl1$ procedure.
31 MeasuF« to be l~ken under cusloms control Inellldo::
.,
",
'J
d)
"
I:xHmining, ~urvdllance ~nd u(eguardlllS o f good5 al a ttIDPOI'lll)' shelter I" ~~U)11U poll, customs tUItion. CliSloml warehou~, dl)' port, tn1I1:111 roules (lr any olllel pla<;c dClermhled by IIie :tUlhollt.>';
r"""J(lmlMIIon of Imported or expomd goods bl:Ised on IIlrormad01'l :md rISk mana8tmenl;
ceMlfiClli(ln ofe~p(lMcd goods:
affildng or Customs Sl!1I15. iuu.nce und verifying ofprtscnbed documents;
IlIking !l8mpies, prO$pccIU$. photos and other d:'lI1 for !he purpose of asccJuul1in8. non,alLenulon in the kind and comti1ic-m of eoo<Js:
f) examinIng !Ugg3~ a.nd Ot!\el &oods CatTled by trave!~rs.
~I £xrorred good~ ecnifkatinn shall be lssue.J pursWlllt to $u~ic!c l(c) of this Anide ooly wheo tile rnformat ion rrOll) lht custom~ officer al rile- end of till! euiIOn1~ checkpoint reach the AUlhorhy through hs "utomated informat Ion network or detive,ed In w,,'in~ through ot!\er cqmrnuniealion medIa.
PARTTHliEE
CUSTOMS MRMAt.rnES
CUA PTF:R ONE
CUSTOMS DECLARATION AND TRANSIT PROCEDURES
12. CustOIll' DeclarAtion
11 Customs dedanuion mlly be mOOc in wrincn form. uroHy, by bodily action or elcclfDlliCally.
21 CuSfoms declllllltion to be pre~med rn Wlmcn fOITn sh~1I be filled in tile prescribed fonn, sillllCd ftnd conl~in all rhc panicu'ars !It<<~ry for completing customs forrlllditIes.
JI The Authority shallluue dlll!Clivt) on ~l'IndilklnS ot" making customs declaration 011\11)', by bodily 3crinn or elecrrnnical1y.
41 C~IOITU d«IQT\ltion. logclhcf wllh all documtnts /Cquired to be produced for lite completion of cunollls f<Jrm~lilil':!i, ,hnU be presented by an imporl~ (If cJtportCf Of by his agent.
13. Suppnning Oncumcnt~ nr CU1,onl5 O((II""on
11 On Ihe plcS<!m3l!on of cusloms decl~8t ion. the fuUowin" original .upporting documems shalt be supplied 10 CuStoms in a number of copies derermlned b), the Authorily;
2J Where. lh$fI:' are "adeqwnc reasons. the Authorlly may aeupt ClJpiu uf Ih~ l.WI;urntnU JI~led undt! sub-artldt <I) o( this Anicle.
)1 Tt:!f1$pot181Ion document Ihat Is required 1/1 ~uppolt of upolt !;OO<!! $hllll be • dllCumcllt IMt is used as e.vidence for tM eo'ol of ,ran!>DOIIDI;vn of ~oods up 11) the CUlwms PO'O! of cxil.
41 The Authority may ~u!rt. II.n~· document prestnlW In 8 fOtllljj!1 lallgull!.'1: to be tllln~l~Ied inlO Amharle 01. M h mll)' ~ approptl~,e, Into Engl1sh by an offieiRI trulUitllor.
SI Supponlns dtJ(UIIUIIlIS and cu~wm~ oJed/ll41'OIl Ih~JI ConSlttulC • single tlldwlll,b!~ Itglll I",;\fumell' Upoll e«epllll1Ce 01 Ihe dl't:lol'lllion
l".Slmuuncd Oed .nI\;0f!
JI Without prejudice 10 the provisIons of thIS ['roclamlllioo r(~Jln8 WltOm1 (orllUllilit). lht I\uthority ma) permit slIllplified dec!Hration in lM following mallncr.
11) the custom, QecilTIIIJOIl 10 \11011 ceml" panicularr or SO~ /JuculTlel1ls tefmed 10 in .ub-anicle (I) of .... rt icle \3 of rhil ProdaTMtiun;
b) commcf(.ull or aditlJliliUBlh-c dOl;UITI~nlS.
~mplln,ed by ;I rcqueSl Ibr 1;I1IXh Il!> be ptal~d undl:l ~lI5Iorm proo::cdwt. 10 1x' ptt~led Ifl pl~ Of(II$101T1i declaration.
cj 10 nlicvt: H pCl"Son pre~n'ing ~ dcelar,uiun Ironl hit obHg!J\ioll to pre:;(:nt 10 Ihe CJJ~om~ rhe goods In r1:5pCCI of ",lIiell cUStOIll' flfoccdurc IS LO be applied.
21 The specific IIfJpliC1ll,on of the proVISions of t lll~ ArtICle shall ~ ptescribed b)' dlret:llvcs ID be !s:lUe.J by Ihe AuIlIOl'II)I,
14
V~t-A ~.7t':-l- .711."1 4i1'C $1 rII'I;-l- If +'t f1i.~ tur" Federal Negarit Gazeta No, 27 ~ljh February, 2009 .... page 4614
. ~'tP"HI I! M&-f\.!"1 M"'l tC1l9'f(!!: Q:!>p>'f
~/ "'I"'f(/l'?" (/lJ.: mc r"'l.1~! (/lJ.: (/l."/." U1C r"'l.~1l (/If!,?'' 1'~~6. 0:1' r1·?"o:.ll .'\.M &- f\. f") ,e 4' C 11 O;r tI ::
M r 'H'" 0:. 11 .'\. Il~ &- f\. \" 1 h 4'l. 0 01. ~ M <TDm (/If!,?'' ~h.(/l- (/If!,?'' (/lh.lI- O"'l.yt cn(/l- 'l' Y41 onlP l. T 01!.1l~&-f\. \".,. (/l-II'l' h1-I1l.l1o:.T "",,/II""I.?''f- on~htl h1J!.1 (IJ,e?" hlV O~J!. rlf't-T1 h1I!.Yl'i7itl qllP' tllIJ~- 11..1. 'P Y: liT f!, 'f-~tI:: If':'?" r"'l.J.:l.1 (/l- "'1l'il'i Y M 4' Y: 'I" on,,/ 11 ""I. 111' IPm~'f(/l· 0:1' ?''f- ~tllf~ Oll1'tc 01\, 1\ .. 1'- h:l'?'1'- ~,e I!.M&-f\.\"~· 1-t.l\"'l.~T h 1.'\. ';' l.(/l' r"'l.Y J.:C"/ hJ!.1f1?"::
~/ m.u h1t8 10-11 h1t~ (Ii) Y:1.?1. 115'C?" ~l\l"tlflJ~' h:l'?''F1 h1J.:"'l. to T 7i IIM<7D"/."(/l- ~1I;r(/lt(/l- (/If!,?'' 11'~ l.11 (/l. r1-?" 0:. 11 I!.M &-11. \" 1 (/l-II'l' rlPt.o:..). 1IC1IC'1'- TIlIlII';' Monlf"'f (/l·1 ~l..?1m 11:l.~ (/If!,?'' h:l'(/l- liMon al_(/l- h1'M4' 111. ~ "'Il'il'iy "'I Y: l. "/ hf!, to 4' Y:?" ::
15. Good,s Subject to Customs Declaration
1/ Any import, export or transit goods shall be subject to customs declaration.
2/ Notwithstanding sub-article (1) of this Article, goods exempted from written customs declaration may be determined by directives issued by the Authority.
3/ Any goods in respect of which customs declaration is presented shall, in the declaration, be identified as:
a) dutiable, duty free or under duty-draw-back import regime, if entered for home consumption;
b) an outright export or temporary export, if entered for export.
4/ The Authority may allow goods to be cleared urgently due to their nature or the service they are required for. The details shall be prescribed by directives to be issued by the Authority.
16. Amendment of Declaration
1/ The Authority may permit the importer or exporter or his agent, at his request, to amend one or more of the particulars ofa customs declaration already presented; provided, however, that such amendment may not have the effect of rendering the declaration applicable to goods other than those originally declared.
2/ Notwithstanding the provisions of sub-article (1) of this Article, any amendment may not be permitted after the Authority has informed the importer that it intends to examine the goods or it has established that the particulars are incorrect or the goods have been released to the importer.
11 Whue Ihe import~r or ~)(porltr or hIs .gent fails 10 proceed with the customs fOTlllalillct within five days after tlie prescntiltion uC a customs declaration or IIfter compl~!i{)n 01' th~ p'-':p~Jatl{)n of &11 ur.cssmen\ notice, the CU$tnms d~da:rQlIun may be cancelled.
21 Custont\ dccL1nllion may be o.;anctlttd upon IIIe .equcst or the imponer or eipDrtcr Of h.) 1~~IIl, wl~rt It It proved Ilia! IIle dccLar;!.lJon has b«n presenled eonuw)' 10 Fro".s.t>I\s or tliis PfI)I;lamatlOn or in any m!ppmpriate ellStonu procedure.
31 No,wllli~tandin~ Ih~ provisMIS of Jut ... aruclc (2) of this Aniele, the request for call~cJtal ion may not be pe,mitlcd wllere tile AUlhorily hll$ informed of Its Intention 10 e~3mine Ihe I;llo.b.
Ill. A CtClltallct' of C .. stom ~ f)cc lanlion
11 The AUI/tulny shall aeccpl cu~'nms deelrll'llllon ..... hcre the dcclarallOfl and , upponing d,>cumcnu described undcf ArtICle U(I) of tltis J'rocl:tmation ~'OnUli" tlic ace.essary particulars required for the complellon of customs furlTllllitK:$
2J Unless oth~fwisc "xpressly provIded. all provi)ilUl) of the law, retallng III tU~101Il1
formalities. in fo rce on the day of presentatinn of 11 customs declarat ion shall be applied wllh respect Iu the g()(l(\s for which the d~d~l1Iliou iJ presented.
3' T1le AUlhnrit)' mll)'. fOI Ihe v~nfie:"ion of cuSloms dcchu Plion pn,sem.e:llo 11:
a} CIIlamine t/Ill documents lICtompanyll1,!! lhe CU~11,It11~ dedaral;oos;
b) f~quesl Ihe present3110n of uth~r documen~ rOf the purpose of verifying Ihe ICcur.cy of th~ part iculars in Ihe declM3tion;
c) examine Ihe "O<J<.Is arld take Stlmples for e~lImin~l ion and analy~is.
41 The pcl10n wko pl1:SCnlcJ 1 cusloms dedaralion :l.hall be enlitled 10 be present when tile goods ale CIIlamill('!.i 01 samples 31e taken; Jlfu~iIkd . hOwe.vel, that ir 1)(.: ~ils 10 appetlr, IlIe AUlhoflt)' $.h.1I plOcced 10 (Unduct tile: C)laminat;on UI lu take the samples in h,s absercc.
$1 Tr ..... "f"ln or Ihe gu<xis 10 lhe pl",,~ when: , .... y Ill'( ~.\Qmirl<:d or sampb ~n: ,:It,,,, And ;my o.Ilha handling ofrb: flO'Jd$ for .1Ie plIrpo$I: of ~:O;lIIl11n:uil", ur ,:ltlng ;''''''1'1.;,; $hall he c:JrIird ""' by ....... u ~~('ertSC1i born.;, 10) lhe jmpol1"r. ~~poncr or h;~ a;c-nt. provid.:d. ho"~'tr . Ih:u lho: Q()S! of anah's" ~xi U"",; nal WJI! !'hall b( bIlrnc!ly 'loco AudlOl'U} .
6/ The AUlhority ~hall"ol be Imble for paymel\! o f lIny compens.1liou lu IlK- impartcr Or upoI'\ et or hi~ agent for samples laken in ~onlplial1Ce wllll lhelaw.
71 Where only p.ar1$ o f tile goods covered by the customs declar.trion lire C!famitlC'd. Ihe resulr of SUch o:~ami n(llion sh~11 IIppty 10 all goods indic(l!cd by Ihul dcct~mtlon.
RI Wher" Ihe importer or exponCr ur his (lgC I1I considers Ihal th" rtsuh Of parlial eX(lminalion is nol vl lid a.s rtgards Ill" remaind.;y of the goods. he may rcqll('~ funll .... CXIImilUllioo of lhe goods and wll eo~r Ihe Cllpen.<;,;a incurred by ~uch examination.
91 Where tf«, cuslom.~ declaration is nOT ",ade suhjCCt \0 verification, tht- CUSlom8 rormal lli<'S shlll1 be 8ppl;0;<I based on III( paniculars ~' :lled In the dcc l~rnti OI1$.
10 Tho; Au,hority may '''"'Ut djrct'l lv~s on txanumllion of documems and goods .
19. Tl1! nJil Pro«(luru
11 Goods r~g,stered ul1d~'r lrnnsit procedure sh~U move Ihrough transi l rOllles within Ihe CUstOms krritory and under customs supcrvisions 35 dClt'rmined by thi s Proclamation wilhout paying customt dutiu and other charges,
2J Transit begins al the tlllry tuSlOms ollkc /In<! ends ",hen lhe goods lire presented 10 lhe desl;I\aIlOn Costoms nm~.
J I 'n'e Authority mAy issue direc!lves regardio@ gm!ds in lr8 f1sil.
20. MO"fmeu l of Gnod! In Tnln.lt
11 r ransil cusloms formalities shall be completed wllh respee\ ID nny goods in ,mnsh 31 the Customs pon of deparrure before tile cornmenc~m~", oflrlm5i, operation,
17
, I .,'.-:fm-V" ·rflflt. 0;1> A ·''''llJ't\.m· Il"'lf ,nJ'flo)' 1'1'V-{'h tt1~fI n lJr'I ..... 'lI.tl}~· n'"OI MM· 'ULo; (,1'1;1 ' .... tJllT _1:lll x,'tCn."'I\ ::
2J Any goods in transit shall arrive 81 Ihe POint of customs dest ination withill !he time speclfled and ill the condition prcs4:ribcd by IIIe Authori ty.
)1 Any customs c!earing agent who is tdporllib!e for the moveln('nl of goods In ttansil $hll11 repofl fonhwith to the customs destill&uon office the arriva! of the goods In accOfdlnce with the lime specified alld COndl llOn prescribed.
CHArTER TWO CUSTOMS WAREIIQU$ES
F;Slgbli~h!l!to! of Cu~tnm~ Wlrebollw
!I Customs W8rehous-t~, for the storage of impllrt or expo" goods untllllle complet!on otcustom6 formalitits may be e$llIblished by W: Authority. busi~ organizations. gOvaTlment cmrptiseies or indlvld\H:lb,
2f The establlshmem of cus!()ms wllfehouse by the AUlhority shall be di5elosed by • public notice 10 be published on iovem~nl newspapers
11 Businc5$ organi1al!ons and individuals may estahlish customs wardlouse1 in 8l:Cordanc~
wi th licenses Issueq by Ihe Authority.
F.JIllbllsbmrn! gf Ufrn~td Cunoml WUIf. HQuse:
11 Cuslmm ",=hoUiICS ,bill may be estQ/)Hshcd ul'cm obtl imnr. liccnk (TOm the AUlhoriry shall be Ibt genc:ra/ or pnv.!e QfCOS
internationlll altlillQ enpged in the transportation ofpaw!nsen and carlO:
enterprises C5111blished to 5ale duty free soods; alld
Olher persons Ihnl m~y be lIulhoriud by the Authority.
Cindes of licensed customs warehouses shlll be determined by di~ives to be is$ued by the .... uiOOrhy.
11te i$Suan«: and renewal f«s, the nlidity period and condilioM of rcMwal and TCYO(:llion of customs warehou§(: liccnses $hall be prescribed by regulations to be iuucd by the Council ofMini$ttfs.
13, AnP!iudon for W,robOUH UunS
Any pl:l'IOn applyIng !"or • !loom<: to ctabH!h I ~uSlOms .... iIl:house $ball ",benil hit applio:alion 10 !he AUlhoflcy \(IlCther with:
11
" JI
4/
"
71
6o<:umtnU showing the spc.:ific xtivitics of llisbusi~
the iicclUC issued to operate the busincss:
certificate of re&isu-ation where the applicant 15 an cntcrpnsc;
the building plBn of I/)(: warehouse;
il«lhrallofl or oommilmCnl to cnlel in 10 IUI Insul'IIRCc OI)nlnICI ror the WlIrthou!Ie ~d lite 1OOd~ \(I hi: 510"''' in the watehouse:
In CISe of I new wllfl:hou'IC 10 be ~ll!;hN. ,lit; and bil1ldln& plan, oonslNClion permit and declaration of OI)mmitrnenl to enlCT ill w .. inSUfIIIC'C CUIIInd.
documenl$ showin& that the warehouse is equipped with lpparatu5 ncccs5IIf)' for proper stOriae and safe!)'; and
the Ia~ IdenlifiCMlon number provided by the appropriate tax. Author;!),.
14. W.re"ou~ing nr Goodl
11 Goods arriving III any CU510m, port sh.1I be deposited in the appropriate customs warehouse within five daY' from the date or anival .
21 PlInk:ulal"$ of good.~ sto~d U\ tustoms warehouse shllH be regislert(j in the warehouse register book. The Authorit)' may issue directivcs 011 Ihe mallnel of rcaislrouon and particulars 10 be entered in the rcgistnllion book.
3/ A customs officer shall verify and sign !he entries in registration book and the calgo manifest.
lS. Conditions of Storpge (If Goorl~ in C" ",.ms WUN'homle
11 Goods plcscmcd 10 the AutllOrity may be slored tempowrHy unliL the comple1io!l of customs formalilics .
2J Goods in customs warehouse shall be subjcC1 only 10 such funns of hat1dllng wh ich 8rc necessary for ensuring their prescrvlltion without altering their appearance and CSSt;: ntial chal1lctcris\;c.'.
31 Where goods plesented 10 the AuthorilY Qrc proved 11) be hazardous 10 life and health of humans or Ihe environment. they shllll ~ disposed 31 Ihe expense of the owner
26. GUild. to br Dellosl!rd ill Authority'! W~rthouse
The following goods may be depositC{i In AUlhorily '~ w8n;hoU-$(I esltlblisherl at cU$I()ms pon of enlt)' and exit 01 at any oth"r place:
11 800ds not ~~ilied in a cargo manIfest;
11 goods for which l1li d<:dllnllion i$ pn:xntcd ... W
Ihe ""rp<l$C they:m: imponw for;
)( goods not specified to be depo,iTed in a lieensw eustoms wale house;
41
5/
goods. imponed 10 be deposited in the Authority' s wllrchu~c;
goods Transferred from licensed customs warehouse tQ the Authority's war~house fUI wlialcvel reason;
6f goods seiud due 10 any contlAvention \!rth~ law 10 be enforced by \he AUlhorily.
11 Any custom. w.m:house and goods deposited in the. warehouse shall ,be under tht supervision orthe Authority.
21 Except those authoriud by the Authority, no person may aUowed 10 enter a eustoms warehouse .
31 The Authority shall issue direetives regarding pt!r:5ons 10 have access to customs warehouses and the eonditions thereof.
41 Save as ocherwlse expre5sly provided in this Procl3ln3tion, supervision and control, by ~ Authority, o( cl!sfQms warehouse and goods deposited In customs warehouse include any measure taken 10 ascertain the (ollowing:
a) U,e registration and periodical reponing. in accordance with the manner specified by the Authority, of goods stored in and cleared from a licensed wRtehoU5ei
b) the transfer of those goods deposited in a licensed warehouse for more than the time specified in Article 28 of this Proclamation;
c) Ihe segregation of goods $to~ in a licensed CUStOm1 warehousc on the basis of their type and characteristics to cnAhle their SlIfe storage and accessibility for sl!pervlslon;
d) a licensed customs warehouse Is operated in accordance with tbe gradt' of the license givcn,
28. Time limit orStO[,.gt Iq CuUom. W.rthouu
11 Any goods imported by using sea or land IrmIIpOrt and stored in a CUSloms warehouse shall undergo customs formalities and be. removed within 60 days from the date of storage.
Any Cood~ imported by USIng llf tnn~POII and stored in a cu~!Oms wOlchoust ~h.1I ulldergO custom~ ronnQlitic~ &11(/ b~ r~U!uvt:d witlun 30 dhY~ from Iht: dltlc 01 SIOfall.t .
Any commercial goods slnrerl In CU~lon\
bonded warehou.-.e slmll unde rgo cU~lOm~ ronnnlilies and be removed withill four months from the dale of storag~
Any production machlllery or mpulS 10 be used fo, export products &rid Stored In custom buntkd warehou~ ~hall ulldc'go cu~lums formalilles and be rcmowd wlt!lIn olle year frol)lthe dale of510ragc.
Any gool.b slOred in a (;USIOI11~ waleh(lu~e IIl~y nOI be ktpl lor more th~H 7 days ;Li\cl Ihe (;U!llpl~li,," uf c u.~hl"' ~ fillllla lit ie~.
Any goods Stored in a Cllstoms WI1rehnu~e
and 1'101 removed within the lime specified in sub-llrticle (5, o f fhis Article 'Il131l Iw disposed lIfler hcing mmsferrcd 10 lhe Authority'S ah.1ndoned gQOds wareholl~
When: Ih~ hccrbC! '01' a boJ,Kkd (U)ol"m~ w...."hou'iC IS c"",:cfko.l bdo", the UI"') ut lire ,,,,,,, "m,' I"",;.:r,I><>o.I lur SlUr:I!!C of !!(J(X/h I~ 8',od., Sl1bU be Ir.lns(cm:d III lInolh~·t ~\I~lIlms "o'»n:l",,,,,,, !i,t Ihe "'ma,mn~ ' ime 01 ~ 1"ru!!C
Ally ~~I"'II.o;c~ r." In."sfctriu!! i!'MI\l, Imm I Wll{]cd ~U~O"'~ w~ld~ , u .. o;c Iv N"",I"" wllfdkltl!«' Ii' KWrd~",,,, ",;Ih ,,,h-~m~h:: (7) 01 Ihl~ AI1,cl<: >hull h" CU'-':lCo.l by Ihe ':'wfOcr 0' 100 w;"",1~,1IS1:
whv"" 1,",1Ise: Irll!' bco;n ""m",lt~-.J
29. GI,IQlI_~ T:tkfn rUI'S:unl'k
1/ Sumpks uf goolls stored III ~ Cu~toms warehou~e m~y be removed /rum Ihe w:lrehou~e in ~ quantily sufficien t hi.
a) aSl;crtoin Ihe type: and Ihe material cOllten t u f !I<wd~ 1<> e lll$:"fy Ihe," under Iho prUPClllill, f hcao.llllW' .
b) :l<,(ert~in the type. quality aoo OrLll.lII or &04Kl~ r. .. ""t".:.IIUO purp .. sc~
c) satIsfy a coun or police order requIring the pft$Cf1tatiun of sample for in5pection:
d) I\«naln lhe price IndiClllo:tJ on lilt invCll« 15 Klunll)' ,.lalC() W the specified l1em,
e) other pu~s detennined by the DirectQf' Gern:ral.
Good. n:mo~ as SInlple shall be I'!:lumcd in tbe umc qUNIlity l.nd condition IS soon u the JII'1JIUlIC IOr wh.ch they ~ tahn 0\11 il fUlfilled: provided, ho"e~r,!hat ... be,e il i~ not pouibk k> rewm lhctn dUt: 10 1"'" nalure or dill: 10 ,lIcir beln& u>lO:d for ..w,..is. it $l\J.U be p«:sumcd ti they arc wan:homed !O, the purpos.e Clf duties.. ',lllal ion and olh~r c~
30. W.ILrChClU!t Fee
11
21
II
41
Warehouse fccs $hall be ClIlculatcd IS follows:
a) fM goods $l1,I1'\l4 in I C'USUlnu: ""~housc. from the date of dcp<>sit until reJeur;d upun tomplction of CUSfOl'llS I'orrrmlilles:
b) for coock lransfcmd f\rom bonded WQoJlIlI WlRhousc: from I~ dlllI:. or transfer until released upun complelioo! of cu~toms fOJnnaliliH,
c) fo, 1jOOd. le'_q due 10 CO(Irrove~ljo" or I~ws lh •• an: cnforud by lhe Authority, frum lilt: dale of SIIk:$ until the bu~r llIku delive r}' of !he,n,
The rate of warehouse fees shall prescribed by I public notice 10 be Issued by IIIe Authorily,
Goods sold PUl'WOU'lI to sub-Gr1icle I(e) oflhis Anic;le may nol be kept in (he warehouse for more tflan 15 days, If they arc not removed within 15 days the Authority earl sale or dispost; theln in any Wily it thinks fit.
Goodf that could nOI be released upon dcposit of guaranlee under sub·aniele (2) of Anicle 61 of this Proclamation shall be exempted fi'om wauhouse elw'cc from the dale of sei:wre until released by • filii' eOW1 or administrativt decision.
1I If goods thal could flot be Telea~d upon deposit of guaTam~e pUTSUftnt to Anicle 61 of this Proclamation Ot that are awaiTing the final decision of court or the adminiSfT1l11vc decision of the Authority are stored in I 1k:l!1Ised '~tom5 warehouse, they $hall be: transferred and sIored in the Author;!}", warehouse.
31. f)1 ~P9n! of Goods
11 (loads under customs con\tul mmy be S{\ld, transferred or disposed otherwise by lhe Authorl[)- in ".,;o;"rdanee with the proYislons of this PfQ(;lamation.
21 The AudKwiry may Immediately sdi pmshahle goods and live .nimals seized. The proceeds of the sale shall be dep!lsi!ed unTil fi nal judicial or admlnistralive dcciiion if given on the case.
3/ n'e Authority may transfer 800<1$ havin! historical. Itf(:htologiclll. cultural. artistic Of
III Goods thal may not be suld or used due to their being a thr~al 10 Lhe safety of humanil. animals or plllnts or due to oth~r reasons prescrlhed by law shall be dispQlCd otherwise by the AUThority.
SI The oW1lcr ofLhe goods disposed under ~ubarticle (4) Oflhis Artiele shall bear the cost or the disposa l.
61 111<: rc'llIIinlng b;tlll1lcc of LIIe proceeds M !he ",le allu R:Ulemcnl of the foll(')wing f'll),nJCrlu, ,n 11'0: order of !heir prece~, shall upon ~'ning the fullill~nt of ronditiuru provided for by lhc provisions of this Proclamalion. be paid loJ Llx owner of !be goods:
11
a) duties and uur.~s;
b) C051$ ofthe sale;
c) war~huUSt: charges; and
d} coS( oflrlmspon
Whr:~ 110 c1~m ot!he uwnr:r IS subm,ncd III dlc: i\uthori~ wlthm SIX morrthj .nc, Lit<; dale ut !he $IIle, the remalllinl,! bfll"nce shall ~ Irm~fme.d 10 tbe Guvtfllllll."nl.
" The AllIhorily may issue directives to prescribe the procedures applicable to thc sale and disposal of goods pursuant to this Proclamation.
CHAPTER THRH
CA I,CU I.ATION Of CUSTOMS VALUE
PrinciDln
I t The customs va lue for the purpo$C$ of applying the Customs Tariff and calculatIng other impoTl charg~s, a~ w~1I lIS ror applying non-tariff measlll't'5 preS(:ribed by laws governing foreign trade shall be delennined in accordance with the provision5 o f th is PrQ(:lamation,
21
31
Th~ customs value for Imported goods shall be the actual total costs ofth~ ""ud~ up to the: fir.;;t entry point to the customs territory of Elhiopi~ .
The customs valut: for t:xport "oods shaH be the actual toUlI COSl!1 of the goods up to thc final exit point from the customs territ",y o f Ethiopia.
The fllllhot[ty $hall Iss~ dire(1i~cs on the rrUlIlIIt. ot' ~pplication of the valuation methods st[pulal~d in thi$ Proctamntlon, and to p.escdbe <llller mctlL(xJ~ 10 b<: ~pptic~ble in the ~asc when: the melhods <!'puiar.d IInde. this Pt"O'lClama!ion could nOl be applic<J an~ t»:: ~ppli""blc In lh~ case of seCtll\dharnl ),-ood'l.
JJ. TnnS3(tion Value
I1 The eu~torns value of im~rtetl goods shall be the priee actually p-aid or payable fot the goods and adjusted, where necessary. as set forth in Article 39 of this Proclamalion; provided. however, that;
a) (here are (10 restrlctions lIS 10 the disposal or use of the goods by the buyer, other than reSlriclions Impo:sed by Jaw or by p3 r1icular dedsions issued based on such law, a limit In the gcogrdphklll lIrea "I which the goods may be reso ld or limits Ihat may not $uhslanliaUy affect the value of lhe goods;
b) Ihc: Ale Of pric""fI~~' IS """ subjocllo_ coad,,-. Of ralndtoIts ru. .. h><:h • .-.1",,_ be dclmmnecl:
cl no Pllrt of the pr(X;coos of any subsequent reSlllc, disposal or use of Ihe goods by the buyer may scenle directly or indirectly to the seller.
d) where the buyer and seller IltC related, the tTJ.ll$Ktion value $hall be oonsldered lIS the bllSi, for valuation if il i$ IIC(ePled
by the AUlhority.
21 It. buyer and a $eller shall be deemed to be relaled only if:
D) onc of them is an officer or dircclur of the other's husiness;
b) thr;y &le legally fC<:ogniud pa.nnen; in busim:s~:
cl they have employer-empluyec relationship,
d) one of them OWnll at least 10 % of the shares of the other's bw;inds;
c) onc of them dirc<:tly or indirectly conU'Qls the other:
f) both of them lire directly or ind,,«tly COnTrolled by a third party;
g) bolh of them directly or indirectly eontml11 Ihird party:
h) they arc lelated by consanguinity or :lffini!y up to the scoond degree.
31 Where an examination of the cireumslance5 surrounding a .sale between a buyer and a 5Cllcr who are rela.ted shows that IlIe relationship did not influence th~ price. lhe tT1lllSl:lction value sllnll be accepted.
41 Where there are ground$ ror considering that the relationship of the $Cller and. the buyer innUCTlCW the price. !he AUlhomy sIlall c:ommunicllh: same 10 the imponer.
'1'he tranSll(;lion value of good, in cue of. sale between relnled perSOnS shall be acceptable where the imponer cart prove \har such wlue closely approlCimalt:$ to:
_) lhu lra~action V1Il ne in sales. belwun bu~fS .nd sellers who are not rellled. of identica' or similar goods for clCpon 10 Elhiopia during Ihe lime period;
b) Ih~ cu~toms value ofidentlc.al or sImilar goods as dcltrmined under Ar1icle J7 of Ihis Procl.mation; or
cl the cU5toms value of 1den1lcal or s imilar goods as delermined under Ar1ide)& of Ihis I'roclamllrion.
In applying the testS under sub-midc (5) of this Mllel!:, due account shall be laken of ikmOn5lralcO diffcrcn(:es 'n commercUlI level$. qUBnlily Icvels. the approPfiatc amounls determined pursuant 10 Anic1c)9 of this ProclBmalion and costs incurred by Ihe seller in sales In which he and the buyer ate 1'101 rtlatell and where such COSIli are no( lncufl~'tll>y Ihe M:llcr in ~.lc, in which h. and lhe buyer arc related.
llle lests se! fonh undeT ~ub-ar1icle (S) of this Article shall only ~ used al lh~ initiative of Ihe importer.
J~. VylUM lion or Idsnt inl GoOSh
11 WMre the customs vmlue or lmponed goods eatlnOI be determined on the basis of Article JJ o f this Proclamation, it $hall be determined try lal..ing th-e transaction value of identical goods $Old for export 10 Ethiopia It the same eommer<:ial level and in substan!I.lIy Ihe same quami!)' al or aboulthe lame lime as the goods being valued.
21 WI\m:.l is impouibk 10 dclcmtUlt the CU5lllntS vllue in 1lC000roan« wilh lub-IIIlcLe (I ) of this An k Le. the tllVlSiK:r1un VDIUC1 of i<lcnlical &<>Od$ 50td at • dlrre",nl oommcrclaol Ie."d or in dlrrt ta\l quanlllk~ by mUIn' adjumrltnis \0 take !IC(I)IInl of d fft",nt~t aunb'"lble 10 the COllllllCrclallevcl ur tu !hI:quanlUy,
31 Where the LnMaellon ¥.lue Ineludes cost$ re/hied 10 in Arli~lc 39(1) ur Ihi. I'I{lCl.rn~tloll, lilt Wj\l~tmenl shaJl take 11110 'C!;(l~nl Lh~ differences In transpon. loading. unloadina. handlin81&11d iru;u"I&na: CUll): assocla[ed with !/le IfUIJPOrI of [M /mponcd IOOCh and Ll'Iat or the; idendcal aood~ IIJ L/Ic: pOri of cnLr)' of Eihiop" which 1111;)' ... I~ flOIO d,fJ=,,"s in cUsunee and meanl of transport.
11 Where: tire CU$lonu value of imllQlICd ,oolb I;a/lIIO! be detennl ... d on Ih£ basis of IInidt'J J) ond ]..t of thl. I'roclamadon. il shall ~ fiett,rmil)ed b)' tU'"1 [he IRnACtion value: oh/mll ... aoods ",Id for upon 10 F.thioPI' ./ the 9/IIC o;urn1nC""al kvcl ItI>d in subslllltiall), !he wne qUlIlt")' at or about IlK: ..me: lime as Ihe goods bdng vllued
2/ Wh~re:' It is impossible:' /0 detcrm;n-t Ihe cu,'om~ vlllue in lIC(:OI"dal1~e with sub-,nicle (I) of this Artl~Je. lite /TaIISltCIKm vllue of similar goods sold at Il different comrm:n:;ial level or in ditrertnl '1u;mtitil:$ by making adjuslmenli 10 leke account of dilTerenel'S auributable \0 the cllmrnt r~iallevc:1 01" 10 the qu~nlily.
11 Wl\cf(l the lIansacliun vmlue includeJ <.:O!lS ~f~rrcd to in IInkk 39( 1) ur Ihir I'roclam .. uon. the adjustment shall late 11110 _Ill the: d,(f.:mKX> III I/11IupI>n. 10"""" unloadlll.i;. r..uKlh"x-arod i~ OOSlS lISSC<:iatcd with the " .... JPO" or the 'mpurled ROOds Md Iha[ of rile ido,'''Iical goods 10 \he: P<'fI or C1Itl')' I"", !he CWlOms ICmlOfy of F.thoop,. "b~h mly.nO(." front difJerclltCJ In diot .... :" and mcl"~ 01 II1II1SflOn
J6. 0rduC!jv" V:oI ,, ~ M~th"d
11 Wbcre l!le customs VlIlue of Imponed goods cannot be determined as SCI forth in Artldes 3J \0 JS of Ihls Proclamation, ir shall be determined by U$tng Ihe unn price:' of ,dellllc.1 01" Similar goods imported at or aoout the:' same lime ami which arc sold in Ethiopia in thei r original Slate in the I:n:a.t~St IIggreg:ne quanllt~ to pt:f$On! who are IIOt rclmed 10 Ihe seller: pruvided, however , Ihal rhe pnee shall hc 'l-d~c:d by:
a) all amount or commission. ~xpen~ ;nd profil e:'qual \0 that usuall), rcnCl:tcd in iIllles within Erhiopia or ident,cal <11 similar impol1cd good~;
b) Iht I»Ulll charges for Ihe IranspoTl. inl,Ufane" and other related ~0Sb 10 br;
irKurred whhin Elhiopia for iM'1IKal or SImilar imported Soodl;
c) impoTl dUlies, taxes and OIM. c:twgs poIyable wilh respta 10 idenlkal 0 ' similar imported Soods.
2J In case where Ihere ale no idenllcal 0. limilal 'mpot1ed aoods wh ich Ire sold III or about tile same lime. Iht cuSIOm5 value 10 be delermined unde, sub·ankle (I) of Ihis "nkle shall be b.a§ed on lhe unit price or idenliclIl 01 Jimilar imponed lloods which life sold in Elhiopla wiThin 11 period h~vlne: ~ lime difference nol lonller than 90 dllys.
]1 In case whtr~ Ihe identical 0' s,mi!!r imponed goods I1fe nOI sold in Ihei' original stale, lhc customs value In be dctermined under subarticle (I) of I1I is Artkle shall be calcul~ltd by dcdu'llng Ihe ftddhlonal value resull lng from the subscquem processing ofllle .000$.
37 •• Comp uted Value Method
11 Wllere Ihe cusloms value of Imported goods clnnol be determined lU!od ronh in Anieles H 1036 orthis Proclamalion, it 5"-11 be based on I ,ompulec! value, consisting oftht: sum or:
I ) Ihe CO$t of rn&JlufllCturing or processing or IIIe goods.
b) an .meuM representing lhe sclllns elCpetlSC! .nd profil equal 10 \hlll usually reflcc(ed in (he sale 1'1' Identical or similar good, by p~odllcef1, in lhe counlry of cKpon; 1I11d
c) the trBnSpon. loadIng. unloading. handling and insurance COSIS associaled wilh the lranspon of Ihe goods 10 the pori or cmry into the customs territory ofElhiopia.
29
' I ' nflu "'+~ 1:1;1"lP"f- ""U'l.')' f1. V-~h "l.'1' "'llh~1 ".71 fI<1II[J)(l1 n"v-(.·"; ~~f: r"'l'11!1r1 _Of ""'Il...'·/'1' 1 fM" p f MC UU"}"1P'T 'NUJ:"} 0-1":"'1.1 ~ '»)U>(O'+Ill' ""-' 1:l.-' f"'lJ!.~m'fD(IJ , ""'If)· ""'1..7'/'1' Milt-::
d~P':r;, MIll h.-Tf"A'1 f'1' r~1t htltl ('.",1.".,(.1 (10"1 Il.r t:l.O fI"'ft:l.O Nh~fI r-l·(,. ·l(t7"r:·l, , r ""'.,,'i' ' r"'1 ( .. ',.e.j' 1 f""·'llllhrl,.l'" r h.-" ?I·t-·Ill mal. l
tU o~p':f', ""1rl.+ hll~1\1. f.n·" hh.- t-t"t\·1 fP·'". fI ' ''h'iID~' rh,") :tlM1"11 rJl'I,e..,'1 I'T"" IN&-P'l· f-I't1.1· (DQ.l.P'l- o''1'frro· f-t,7I Ll' Mhlf~'" fItI~P''Ii (1·I·h,(.flroID"" O"'lIlUtm· 'f';J mNf' j'A·,.I •. ,·." 1I1f) I
V In verlf)·lns. .. ill! !he co~nl of the llWIufacluttT. d.lUI neot5sary fur de1crnllm"ll rustoms ~allX puI'SU:I1!l 10 Ihe ptoYJSions of Ihis Ankle. The CO"emll'lCnl of Il!e mllDuf.ctu,..,...s counlr)' JIItll IX InfOlTl>Cd In Id~.n.ee aM stu.n be ucenalncd 1hll 11 (10(:, no1 obj~<I.wct. verific..hon.
38. fallbuk Melhod
If Whel'1l lhe C:U5l0m1 Yllue: of Imported ~s Q/\/I01
be determined under !he provisions or Anlcleli )] 10 } 7 of Ihlt ProclamalMHl, ;1 stu.11 be dtl<:l'nUnCd ba!oed on !he d.w. ayanable in Ethiopia and 11$101 ~ttIbIe O\'M:lhod.s (:OI'IJlru:nt ",ill! !be pttll principle! embod~ in lbe ,,"Ovifions orth;, I'rocllnwliOn
21 The Importer il\all, whell it so re.,ucsts. be informed, in wriTing. of tlte CUSToms VlII~e
determined under the provisions of sub·lll'\lck: (1) orthis Article and Ihe method used thereto .
J9. C051S 10 Ix lnduded tn Cunom! V.I\le
I f In detennining the custo/TU 'o'1Iluo:: of imponcG goods in accor<iante with Artkk JJ of this Proclamation. the (ollowln& oosu shall be added to the prke actually p;lid 01" payable fOf the imponed goods.
11) exp~n5eS Incurred by the buyer, and not included in the price actually pa1d or payable for I~ goods, in re.specT 0(;
(I )
(2)
())
(' )
commission and brokerage charges ucepl buying commission;
the COSt of conlDlIlcrs which arc ueated as integral part. ror cUStOmt pUrpGSCs, of the goods;
tilt cost of packin!:. wlH:lltet fOl' labor or materials;
the lrampart, loiding, unloadin" handling and insurance COSls /lSsocialCd will\ Ihc transport of the Soods to IIle port of entry inTO the CUSIOrtU territory of Ethiopia;
b) COSTS of engineering. dcsign III1d plan works n«:es.sary for the producl1on of the: Goods and undertaken elsewhere other than in Elhiopia, 10 the cl(lenl lhllT suth COSl:i iIIC incurred by the buyer and not includal In
lht price aetuaUy pa1d 01" payable:
30
m ) fllJ.+JPf: O.,." J. fltD- "'t,,. O"'lh J. flw- 'f';J /D·M' ,".,."'+1:<; nTf(ar 04'1':)'V- 1/) 0·1-11".,.6 _11~ }.lP,J,.t.fI · O?lf"t" /D·fI· r+t.'YI'I· rM9"'(:'::'f ·Hll.t-1:' .... 1;'; ",~f: "\":.r9':"t~ 1
~) n)yllll~, for Intdle«uaJ pcoperty f'ghl$ and IIcenst fees n:lltcd to IlK: goods that tlK: buyel i. requln:d 10 pay, either din:ctly 01 indin:clly. liS a C(lndillOll ohale ofw: goods. to the utent tha. ¥uch roYIl!ic~ LUld liceose fees are 1\01 InCluded In the price actually paid or payable;
d) the value of any pan oft/le proceeds ofn./1)' subsequenL resale, disposal or use of the goods thlt accrues directly or indirectly 10 lilt seller.
2J Additions 10 the pricl' actually paid or payable shall be modl' u.nder {his Ar1icle only on the basi5 of objec tive md quanti fiab le da!a.
31 No additions shall be made to fhc price actually paid or payable in determining the customs value, e~cept liS plOvided in LITis Article. Such plLymentS mlLY be made directly or indirectly by a leller of e~h or any other Icgally acceptable means ofpa),nlenl.
40, Cban:u nollo he Induded in Custom, V.!U!
\J Provided tht they are shown separately from the price actually paid or payable, lhe following shall oot be included in the customs value:
~) (hAll'l' fot I:<Jn.!l'Uclion. upgndlng. erection. mllnten~nc.: Of lechnical ~stanl:C. \Ot'hich h.v~ be:en unth;~n Ut art: 10 be: undertaken altet W: Impornuiorl of indLlWia] plants, maclI,nery or eqllj~nc:
b) charles for the transpott of goods ILfter their inuodUl;tion into the customs Iel'rilDry of Ethiopia:
c) charges for interest under a finlfldal arrangement entered imo by the buyer and relnting to the purchase of imported goods:
d) ChllfgC5 fot the right to reprodute impor1cd goods;
c) buying commissions;
I) impon ;J1I1;es or other ch;srges paid in Elhiopia rc:!aIed 10 imponalion of the £OO(b.
1J In dc!enrull'''I (he CUilOlIU ¥allOl:" tile ((.11o""n, >11:111 IlOl hi:: II<kkd to ~ fII'ICC IIClually ~d I)f pa)'3bk
a) charges (or the nJl.ht to reproduce ,he Imported ,00II1,
b) payments made by !ho bpyer rOf th. "Sbl 10 distriblllc or reselllh<: Imponed ,oods i f wcb p~)'menl is 001. condition of tlk sak fOf Cltpor1to Ethiopi.
f)eduNion fr OIll 'rnnUt!ioR V.lue
The (ollowlng ,haU be deducled tr;lR$3Ction va tul.' of Imponed good5:
I1 costs fOf d~ ,nagd in romes:
from Ihe
21 COlits for damages In customs w:trchouSt;
31 the value of dangerou~ I:oods destroyed or dispoKd uthc rwise,
.1" ProducliQp of Add!!II/DMI 1"(O(o,.lion .nd [ .. Idenct
M1- f ,t.,..lIh'I:·)· f'f'.' II"~P':-r- n"-',/,"' II,+9'" ,,~ ,ttl'itl' l
I1 Wbcrc the- Authonty I\Q n:u:m 10 doobC !he KCUfJq of p:uliailan "r • o,Icclal1lt iOn Of !If docurnenlJ prooju~d In "",11"" of. ckdanolHJfl, I1
may requin: d'Ic Importer or hi, ...,nt ID pro<h>c-< rIonhel hl/brntsloon or 1:\1,0.,11« that shl;r.o.'S (~ dee....,d It1InACtiOP valw rcpn:fen!$ ,he _
a<:tually paid or JNlrabk ror the .mponcd toods-
21 Where the Authority, after receiving flmhcr infornlation lllll hu rnsolUble doubts about I~ accuracy of Ihe deelfllcd IMIIIC or In IItt absenu of a response. h mOl)' be decmc-d rhl
Ihe 1;1I$IOm$ ~altle of the Imponed ,QIl\Is cannot be determined tinder the pro~isions of Article 3) of Ihb ['rQ(lnmalion; und the rUson for ~uch d~ision $hall be pro~id~d in wdling Illlhe Importer or his IIgenl ,
Qlbu Conditions in \Vhi~" V.I\!@flon Mflbods be AI'plicable
TIle ~aluation methods shpul~led in the pr~-.:cdll\' pnlVill(lfU 01' thIs I'roclamatlon 5hllll ~Iso be applicable to:
W fllI6-"'1-"':f f;"tfi; hl1'>J1i.t.ll al<'\"S ..,nO! tf'i ''''.''m/.w- f'inr f,)' V""-h ~C~* Mi1+tn:t- h .... -'lt..fI f"'l.,I'flltTJro· Mt: "fll'::
11
21
JI
goods Iha! have been released from customs control without paying duties and I/1X($
undergo Bn01her customs procedure 10 PIly duties and taxes;
goods which may undergo post customs clearance audit;
lhe YlIlualion of non-commercial imponed goods ItIld temporarily imponed goods..
-'4. tubing, Ruc
The eustoms value of imponed or ~xponed goods shall be calculated on the basis of Ihe official exchange rale declarcd by the Nallonal Bank of Ethiopia on the day of accepting Ihe eUSloms dccltu'llllon by the Authority.
-'5. PrlndJ'!Ie.~
CHAPTE N. ,,"OUIt CU~OMSTARIFF
11 Dulies on goods imponcd into the customs territory of Elhiopla shall be paid at the "lies specified by the Customs TariffRegulatinns.
21 Whele clllsslfication of goods and drawing up of CUStoms declaration becomes difficult due to I consignment conlllining goods falling under di/fetenl \.arifT classifications, thc Authorities may, al the request of tne person presenting the doclaration, allow thlltlhe customs duty rOf tne cnlire consignment be charged on the basi5 or the tariff ctll.5sificl1t ion of the goods which lite suhject to the highesl tale of CUSIOIT\$ duty.
31 Integnlled \.arifT rate shall be applicable to goods brought in or received from abroad by • lraveler individu~1 fliltural persons, InltndQd 10 be U!ed in their households. unless such goods are relieved from customs duty under relevant laws. The demils slmll be determend by the: directive issued by the authority.
41 Docum~nu prepared by the WOfid Customs Organiution in rel&lion to classifICation of guodS shall be laken as conclusive evidence.
IJ AI the request of an importer or his agenl , lhe .... uthOl'ity shalt issue: bindin, inform"'Iloo in re!ljl«t of the elll5slfrcallon of gl)Ods.
11 TM pelWll usiRll info""",ion rcfelTCd 10 under :i\1b· artlC~ (I) Ofll'll5 Mic~ shall be IbIc III pmvc that I~ JOOd$ dc:el~d cnrrupond III e,'cry rnp:Cl 10 lho&e de~ribed In lM Infonnllmn p~~lOIIal)' p"'~kle\1 by him 10 ..,llhe hind in, infonn:llioo.
a) where I1 i5 billied on inaccurate or intornplele in(oflll.8I;Oll supplied by Ihf applicant;
b) where: regulalions or directives have b« n chani:ed. and Ihe infomlation no longer CQIlforms to the applicable regnlatiOl1S or direelives;
c) where the bhldillg infonnallon w;u nor provided ~Y tne competent authority;
d) where the infonn:llion hiI, been annUlled or ~voked . IInd the IKIldtr of the inrormftli04t has been notified of such annulmem or revoealion.
1,1 Wh~n the situations refcrr~d to in sub·antck J{b) of Ihis Anicle occur. t~ informat ion shall become illvalid ;1.5 of the dale such regulal iDns or directives become cITective
CH .... PTER Fl VF. OR IGIN 0)' COODS
47. Determinltlon ofCounlrynrOrigin
I1 Where tWO or t!lore coumnn arc involved In the production of. proolKl. the origin of the product shall be the country in which the lllSt subslantial manuflle\uring or tran~fomtalion
proces.s of ~conomic value took place: provided, however . that SllCh process wu carried oul In 11 pl~nt equipped rOf this purpose: and led to 11 substantia l tr~n,rormBlion of the product or the crcation of a new product altogetllcr
34
r l (lllI! " '1"'''' 'HHI "'1"'''' (K) ""''i0V'' n.'IA fbi'III'') f/""/.'1· Mr. I\m>mrn '·...,.fill.M·t rmnu:-t-l·'
21 for the purposes of ,ub-anicle (1) of thIs Arliele. the criteria for determining origin. shall be lhe follow!ni:
a) ch!1llS" of tltiff classificalion:
b) the ad valorem perctnUlge criterion: and
<l the critcrion of manufacturing or proceumg operalion.
11 Worta», or prooc:$Stnl methods Il«f,UJe or \\l1ith lhe produc~ ubUoincd R:"d~c IllrifT ~1.llliliaUon othtr ,hln ,hAl co~nl'he vuloUi IlOfl«ilina1inl malt"riall uK<! ~hall be ~gllRkil .. romplelc pt\l'CH!I
n:fc>"l'ed IU lIub-arliclc (I) oflhis Anicle.
4/ Any proeu~lng or working Ihe Mlle object of which is 10 circumvent the rules of origin of Ibis Procl~m/llion shftll not be deemed ~utht;nlic.
" The AlIIhorlty mfty i!t~ue demH dlreClivcs on,he applications of rules of origin.
Condition, not Copsldrrtd Whtn Delfrmlnlng RuIn of Qrigln
The following opefalioos shall nol be taken into oonsidernlion when determining the ori&in of imporled good~, whether or IIOt lIC(omplln,ed by I
change in the lal"iffcla.'\SilicDlion:
11 opel'lllioll$ CllTit'd out 10 insure that the goods 8ft' pn:~rved In [l;00d condlllon during tronspor1 or $Iol'llg!;
21 opel'lltions carried out 10 tl'llnsponlltion of goods.
) ( opel1llions carried out 10 packase or goods for sale:
facilitate
prepare
., simple OPflatlon~ on 800d~ $Uch lIS ~cntilalion. sprca~inll QUI. drying. COOling, remo~al or dam~ f>I".!, l"'""inS n. tuST n:monl, adding a wa! of!»,in! to protect ~l.inst nalural elcmcnt$, washing. clunmJ, sifhn, or $trecnin .. :IOnin, or ch.uirying, SCOl1ini. le:idnt or eallbration, CllI\:ktalna or bftaJ:lng up of llSKn1blc~ I*'UgcI or R:pIlCk"3ing. divldlns the bulks. nffiKins mms. labels (IJ ()\lTer distingui:lhlng iigM <m !be po1Ckesu or aoods. dilulion by \loll1ft' or lily other aqueow $OlulIOn. ionization. saIling. p«ling. crushing, mnov.' of seeds from fruits and slaualllC1'U\l of annrllls:
35
,..
l.
m f·k'''.x'' I'9"C')' W-ffi.'}- ""'1t .. I"H· t"Y.ll'iro', .,."l\ r .... 1"lmV'" '''t·1
I1 The Aulhorily m~y. for Ihe purpose orapp!yi~t Ihe provisions of Ihb PrOClamalion or olher Ja~, order the production of documents that show Ihe orieln ofgoocls.
21 Where the Authority has doubts lIS to the authenticIty of documents Ihe produced pur.ruanl to sub-article (I) of this Article. it may require any addl1ional proof In te:!lp«t of rhe origin of goods.
so. I'rerertnlllll Rules ofQrlgln
nle rul~s OJ'! prcfc rcminl origin of good$ shall be detennined in nccord~nce with rules of origin contained In Intem~llonal , regiol1al or bilalcml ~t:r""Hlc"~' providing for "-duction or "-licf from import dut;e~.
CHAPTF,R SIX
[lA YMENTS OF CUSTOMS OUTIES AND TAXES,
AND SERVICE CHARGF.5
SI. Obligation TO Pay Imnort Duli e~ Hnd Tan,
Unless olherwi$C provided by Ihi5 Proclamation or other 13w$ or deddcd by govcrnment. import dlllie1 and II\,~CS shall be payable for any imported goods.
52. Apnlicable O. te5 for Oetermination or Oulirs nnd Tuts
The appl icable datcs for detennining cuStoms duties and taxes 5ball he 85 follows:
~) f(lr goods imported, the dale when the c"'toms declaration is accepted:
b) for goods carried by p~ngcr~. the datt of customs clearance;
c) for goods placed In conSlgmnen! $lock, the dale of delivery 10 the buyer;
d) for goods nnsferTed trom eonsignmcm stock 10 cUStoms warehouse, the date when the 100(" art lakm out from the consignment ,tock;
c) for loads Itmporarily Imported, Ihe date when the customs de-clar3lion presented for tht second tIme is accepted If Ihey arc o;lCl:lllre\l nH horne consumpt ion:
f) fot loads lmIsitM within customs territory ror the purpose of import, the dlIte when det:lllralion for such goods i, lodged, or where there Is no dcclaration, the date when dCClSlOI1 on payment orimport dUlies ts matJe,
53. Srnltr ClI!rtg
The scrvice charges 10 he collected by the Authority in corlneclion with the application of customs rormallties 10 Import and export goods shall be delerminc(\ by reJj,ulalions.
CIIAf'TY.R SF.VEN
TEMPORARY IMPORTATlQN. EXPORTATION M!Jl
RE-UOOKT A TION Of IMPORTED GoopS
5". Ttmponn Imoorla!j2"
I1 Goods necesSllry for Irlde prom()Uun, technology transf~r. tourism and cultural exchange, cunstruction Walks and consultancy serviccs may tcmporarily be imported without payment of duties and taxes $ubjectto their reexpor1 at the completion ur such tasks. Ho~ver Sp/lf( partS and con$umable r;oods wit nUl be temporary imported.
2J The Ministry uf Finance and ec;ollOmic development may, by dite'Ctivcs, determine conditions other than those Stated under subIltIlcle (I) of thi, Ar1icle under which tempora.ry importation of 80011$ without paymcnt ofdutiu IInd tllxes may bt pennine",
1/ Ally pcr50n whu imports goods temporarily, withoul payment of dulies IInd laKes, shall provide Kcurity cquivalem 10 the dutir:li ~lId taxes pllyablc wilh respect 10 su<:h goods.
'" I1 i, pM~lbned 10 use SOOds imported (NI IC"mporary basis other than lilt purpo$Cl; for ... IIKII ~ wc ,mpolkd or 10 wc Ih<:m out ofrhe \oo:.Io'y "i\m: tM ":h~itic) arc c;arned out
Sf The Autllorit}' may p~rmit tile transfer of temporarily imported goods for consltul1ion wurks or consultallCy services. within the alltllorized period. to Ulllc:r duty free right holders with respect to similar goods.
6/ CUStoms duties &Dd liuCS shall be paid on the de[lfccillled values of temporarily imported gotxh up on their re-exportation based on Ihe tlll'iff current ly applicable.
71 An), pc:rson wllO InU1Jfers tcrnpomnly i"'purlL'" good~ 10 another person in aooordanec with IUb
aniclc: (S) Q(th", Anidc shall ha", Ihe obligllu<>n III JIIIY dUlkli and IaXC$ un the Ikp~We:d vaJ~ ur the aoodi cakuJatcd for IlK pc:rind fmm the oJatc uf impu1l.ldion unlillhe date oflB/l5r", .
al The project owner where temportlfi ly impqned goods. witllout payment of duliC5 und UIXCS. are deployed shall inform the Autllority. in writing. the completion of the projt:Ct, prior to settlement of final payments. or nn)' period of eX1ension orlhl: projecL
91 The conditions under ..... hich temporarily imported goods may remain ..... ithin the counlf)' and the manner of payment of duties and laxes $~11 be determined by the direclillcs to be isslled by IlIe Ministry of FillDn~c and (:CQnomie development
55. TIme Limit
11 Imported goods for tourism, culluml exchange or lC1:hllOlogy transfer shall be re-exponed ..... ilhill six months.
21 Imported goods for tr..de promotion shaH be le· exported within two montlls.
31 Imported lODds for con~\(uction works and consultancy services or ftI per I project qrcemelll shall be re-exported ..... ilhm the time lim it prcscribed In tlK: I&rao!menl.
41 The Authority may extend the lime limit where the Imponer pmves 00 acccptable ground that the aoods imponed temporarily can oot be rc" exponed wllhin the lime 'pc<:irled limc"
~I 'nlt Kcurity proyicJe<.I lor templlrarHy imported goods slillil be Ifllnsferred to th~ &oyernment trt;!lSury If the goods are nOI re-eJl:poned within two monttu aftcr Ih~ CQmpkdon of the specified period, unless me ptriod is extended in lICCOf'daoce with liub..aniele (4) of this Article.
56. TemP9rtry £100"
I f Goods Cllported temporurHy by completing customs fOmllllities for the following reasons may be allowed to re-enter the CQuntry without payment of duties and taxes:
al Imported goods sent abroad for repair lUId maintenance without r~p.ymCnl of duties and ta.u-s:
b) lenlporarlly imporlcd aoods sent abroad for repair IlI\d lYUIintcnance without cancel1l1uon oftbe guarantee given at the lime oflheit importation;
c) personal eff'ccl$, automobiles for ptrsonal use, machinery and equipment taken Oul by a p~rson for the purpose of carrying: out his work ahroad;
d) goods exported for Inlde faJr. exhibition or cultural $how.
2l Good returninG pUl'$uant to sub-lIl1lele I(a) or (b) orlhis Article shall be .ubject IQ duties and tllltS OJ! the cost of maintenance and repair incurred abroad.
31 Goods may be eligible for tllemption from duties only if returned from abroad within onc year. unless a longer period is spedfied in an ~ecmenl approved by the Ministry of Finance Nnu ~~onomic development.
57. Re·EJoortation lIud Re=lmMrlation orCood~
11 Goods imported ilIld declared fOl" home consumption thal are not prohibited or !hi! entrance of which is not contrary 10 the Law may be re-e)tJlOrted at the request of the imponer before completing customs fonnalitiq upon payment of 5% of the duties and tlv(es to bt paid on the goods.
•
39
r l fMC rMl'I' '1"(;+ tf~rD' ro~ /D""l'" h.,."II · f1:1," f1i1f"l'" w·n· ro/.V- 11·'"'1t· "11H'}' N ·_nh·I'lI"') r'r6-+ ,f.l.:lI Iln'",..,,";:":fOl' rll')ft- Oh1.t: "DOt-1.1l. (l}oll ' r h ·~""M' h1·9""'h .pl.'!"; ;:I'llil ), /.1'<;1'1'"
'21 Ii.~ported domestic. ~ood~ thal have hecn reTUrned within one year h<:~aUS<l ofth~ir failure 10 mcct the quality SIandard5 specllied by lite contract uf sale or busIness relalion thal has be<:n the blllii5 ror the ir e~j'IOrt shall be relieved from customs duties and taxes .
3! The period specified in 5ub·anicl~ (2) of thi, Article may be extended at Ihe reque!o'l of Ihl' interested party un j uslifiable grounds.
41 Without prejudice to the provision of subarticle (2) of this Article, were rt.lmported goods prior to their exportation fmm the customs terrilory had been released for free circulalion at a reduced imp<lrt duty or 10lally relievlld rrom lmpoTl duty On necnunt uf their end use shall be granted only where Ihey are reimported for Ihe sane purpose
51 Where Ihe goods are nOI re-importcd for the same purpose. the amount of customs duly sh~1l be r!!dueed by Ihe amounl of the dUly paid on tlleir firsl relelllie for free circulation.
61 Where the amount of the previously paid customs duty in higher than Ih~ ~moum of duty pijyahle nn re·importation. refund shnll not be granted,
71 The proviSions of sub-anicle {2) of this Article shall not apply in the case of goods exported from tho custom~ territory under the oulward proc~~sini; procedure unless Iho!.C goods remnin in Ih~ same Stalil in whi~h Ihey were exported.
SI The provision5 of ~ub·article (2) 10 (7) of this Article shall apply mUla/Lf 1II"landil to the return of compensating products previously exponed or re-exported sub-5egmenl \0 an in· ward processing procedure.
91 The detailed ftppti<:ation of the provi5ions of \his Article shall be prescribed by direclives to be issued by the AUlhnrity •
11 Goods lmponed for lIorne consumpllon, beeallSC of their incomp-,ibilily 10 Iheir inlended purpose. dt:fect, erTOr of consignment or tlleir incompleltneSS, may be allowed 10 be I'e-e)(poned and replaced wilhout additiolUll payment of dUlies and tues upon the request of the Imponer wilhin the lime specified under the wart'lnty certifi~8te before their ~leMe for free circUlation.
2/ The detailed application of the provuions of sub.anit le ( I) of th is Ankle shall be pre.scribcd by direelivcs \I) be issued by IIIe Authority.
59. gelose o[(ioods for Free Clrsut,tlnn
11 Unle5.S otherwise provided by law, any goods may noI be released bcfcm the payment or CtlSlOros duties and taxes.
21 Any imporU:d goods that 1Ia ... conlplcled the necasary cusloms formalities and released for r~e circulation slla ll be considered as domt3lie goods.
31 Goods re leased for frcc circulation sllall lose the SglUS of domcstk .oods where:
a) tha lOu!itoms decl/lttllion for their Il:lease for free circulation Is Invalidated;
b) Ihey IIIl: imported for inward processing IInd Irealed under the drawback procedull:;
c) they have 10 be ~,I(poned in =dww;e with the lerms of the contract due to the fact that they are defective or fail to meet lhe required standards; or
d) they are re~)(porttd or used only for the permitted purpose and subject ID drawbalOk system,
St' q lBlTltiS 'CO GUARANTEE PAYMENT Of CUSTOM S DUTIES ANDIAXES
60. Gentral
If The AUlhority may requires security to be provided in order 10 ensure payment of cuSIOms duties and tans .
2{ The security specified under sub-article ll) (If thiJ Artic le may be. cash deposiT. bank gUiU1llIlec, ;nsUTllIlcc: bond (I, a Wlllten commiITnenl.
3{ The Authority shall require only one security to be:: provided in respeet of one payment of CUiloms; d\llie8 IInd taxes and other cllarges: provided, however. that al the request of the debtor. Ihe AUlhority may permit comprehensive security to be proYlded to cover paymculi ariiing from tlO.'O or more customs operations.
4/ The Authority may authorize the SC1;unly to be provided by. pcnon other than the d<:btot.
51 GOllffTlment Institutions tlw arc financed by govcmment allocated hudget may provide ieller nf guaranty with out being required to provide 5Cturily to cover customs duties and taxes in The form of cash deposit, bank gU;il'Inl~l' Of insurllllee bond.
6/ Where the Authority estllblish that the security provided does not fully cover the liability. It shall requin- the debtor to provide additional security or 10 replace !he original SC<: LlrilY with • new one.
7/ Wi}erc lhe customs dtJt)' and talC liability has been eatin,ubhed in part. the security shall be reduced accordingly at the request of the debtor,
61. Condition.orSecyrlly
I1 The Authority may release goods upon roeeiyin~ security for tile following reasons.
al when additional time is required 10 produce complete dOCllmC1lts n-tees:s.ary for the completion o f Customs formalities,
42
t'Il 1'1.'r ll.f,hLMfw- O·I.II./'l!Y/WX MC fD·n'r 1'70- a:nor·"OIIt\r'IIO· OIIffl-''l;t-':w·j 1111<11. "'/'1' I
b) 10 ensure the re-exportation of goods imported on temporary basis:
e) 10 ensure that transit goods exilthrough the approved customs route or arrive at the predetermined customs point of destination:
d) to ensure that goods which ate produced by duty relieved imported raw materials are exported:
2J Goods and means of rrnnsport seized due to comravention of customs law ma)'. unless the)' lire subject to criminal charges and required as evidence by court, hi: rek~d by the Authority upon receiving security until 11. linal administrative decision ls passed with respect 10 them.
31 The Authority may issue delailed directives on the rclease of goods on sO;:\;urity basi$ pUrsUil/ll to this Article.
62.K1Cht and Obligalion¥ Rl'lated to Security
11 Notwithstanding the provisions of tills Proclamation relating to types of security. the Authority my requi re cash dqll)si l for goods falling under sub-article 1(11.) of Article 61 of this Proclamation.
21 Any person tcquired to provide set:urity shall be allowe<l 10 choose any lorm of security prescribed under this Proclamation: provided. however. thatth(:: Authority ma), reject the type or security chosen where it is incompatible with Ihe requiIYd customs procedure.
31 The Authority may require that the type of securit), chosen be maintained for a specified period.
4f A guarantor 5h~1l 00 Jointly and severally liable with the debtur for the secured amullnt of a customs debt. Including intere5IS and costs incurred.
Sf Any security shall be eKtinguishcd upon the fu ll settlement of the debt. The Authority shall. when requested. Issue evidence ~owing the extinction ortM: secllred debL
W flM""I~ ' fl.f.l:Wt< f?"Cua 6- "'I''S-l' f "·'r(.11 M t·C .r.11l .... tTJn· h·I·, .nm 1'tf:-hMlrh.C (t)£,?" fm1~" (lit.,. rTl·M :')1" ;Y\k~+ f"'l . .t'llh-l·" m·m."" t.<;l. 'ft\ ::
6]. AmounT or Secud ty
If The !lmuunt of $Ccurity to be pro\'lded punu~nl to the proyision~ orlllis ProclamlTion shall:
al be equal 10 Ihe precise amount of CUSTOMS duties and Wes and olher dllll'les for which it il provided, wh~ lbal amount can we e".blished wllh cenamly IT Iht time whefl!be $tCullly is provKted,
b) in ca$e$, w~ lht amOunT can nol bo= cslabllslled with certainty, be equal 10 the maximum amount as n TimaTed by Tile Authority.
2f When' compre hens ive securiTy is proyidcd fOf CUSToms dutic. and other charges whicll Yary In amounT duri ng Ihe sccuted period, The mnuunT of such $Ccuri ty shall be sel al a le~tl enabling Thc cuSToms debts In qltCsT ion to be covert d 8t aIl T im~s.
CH AfTER NINf.
rOST CLEARANC E A UplL Ot"n :UREIl PAYMF.NT
AND RE-PAYMENT Ot' LJ UTIES ANIl TAXES
64. Pn~r Clearancc Aud!!
I f Tlle AUThoriTy mllY, aller Ihe rclC8'" of goods. Wldtnake surprise inspn:Tion 10 l15Ce"ilin The ao;;cul~y of CU$tom5 dctlll1llion.
21 The AUlhoniy may, aOer IM reltase of goods, and fOf the purpose. of /lJC(:l1.IIining II\(' IICCUrK)' of particulars contained In CU$loms dtl:\uation. inSp«:1 commerelal documents and da18 reilllin& TO the import or upon openlion! in respeCT ofllle goods.
31 TIlt AUThority's in~p«:rions may b<: carried our aT The premises of the person who Is dlrtl:Tly or indi~elly invoh .. ed in the bu!iness o~raT ions of Ihe impe" or expo" of The goods or at the premi~$ o f any other person In possession of The daTa and documcnls subjeel TO the insp«t1on.
41 The findings of pOit-clelll1lllCc cnminMion may. if it reveals Ihal The provislOIl$ govc,'nmg cUSTonu fonnalities have been breached, tOloil eiyil or criminal liability or bolh.
SI The AllIhority's inspection under this Article HIli)' be carried out only within ten years from the date a c:uslf)ms declaration IIa$ b<:I:n accepted.
65. Ucferred Payment
11 Where the amount of customs duties and \axes paid in respect or goods Imported or e~purted is less than the actual amount required, the difference shall be collected wIthin ten years of the date of such difTcrente by rhe Authority &om the owner or his agent.
2l The seizure procedure prescribed uooer the Income Tall Proclamiltion shall be appllt:l\ble 10 the property of a debtor who is nOI willing 10 pa), the customs duties and taxes referred to in sub·article (1) of this Article or Iw nol lodged IIn appeal againsllhe decision rhen:lo.
66. Reimbursemenl of DUlles and Taxes
JI Reimbu~ment dllims shnll be granted if duties taxes arc overcharged as a result of intorre<:1 commodity classification. tariff selling, valuation or other calcular ion mistakes.
V ClairllS for reimbursement of durlcs and taxes submilled pursuanr 10 sub·articte (I) of this Art icle sball be considered only if it is submitted within six month after the goods an: imported or exported upon completion of custom$ fonnalilies.
C H APTF.R TF.N RELlEI-' t'ROCEDURE
67. Gntntine; Duty Free Privi lege
Duty free privilege with rospe~t 10 import and c:xport good~ m~y be grunted by lhe: I/lw, international agreement to which E:thiopia is a party or by the directives 10 be issued by the Ministry of Finance and economi~ development.
11 II is prohihited to ITlIIlSrer (luIy free imported goods to a p~TlIIIn whu is not enjoying SI/llllar privileges or use them for a purpose other than which the dUly rree privilege i~ granted or place them under the possession IIIld service of others, before payment of Ihe dutie~ and taxe~ applicable to them.
21 Any duty rn::e imported goods may be reexponed or Iransrerrcd to a person who enjoys simi'3r privih:!gcs or transfcrr~ to all)' person upon payment of the duties md taxes. The duties and taxes shall be calculated at value of the goods and tariffs mte prevuiling during the time of disposed.
31 Where duty frce imported goods 3re lost or damaged Ihe impon eT shall fortkwith report to the Autkority. And where the report prove~ Ihe s ituation to the satisfaction o f the Authority , the whole or pan or th" duties and laxes may be ennee!led .
41 Any persons who enjoY" dllly free pnvlkgcs for investment pllrpose~ sh311 be required to produce a clearance document frum Ihe Authurity prior 10 the trnnsfer of duty free imported goods to other persons or the r\::turn of his l i~ense.
51 The licensing or regiSlry omce shall have the obligat ion !o ascenain Ihe fuUiIlmenl of .he ~ondillons stated under suh.article (4 ) of this ATticl ('. and to inform Ihe Authority inc3!ies or conditions thal require follow up.
C HAPTER ELEVEN ENFORCEMENT QF INTF.I .I.F.CTUAL
PIWPERTY RIG HTS
69. Horder F:nfor~ement of Inll'lIcctual 1'f9lltrty
.!illlli!I 1/ Thl' impol'tation, exponation or transi t of gutXls
wh ich infringe inlellectual prop~ny ri£h,s slipula ted io the re\evalll legislations and internatiunal conventions.
2J rile Authority shall upon request or 8n intellectual property right holder suspel\d CuSIOI1\5 formnHries nnd wilhhold guod~ in case of imported, exponcd or trmsited gO(Jds suspected 10 be in viol~tion of intellectual property r;!lhlJ:.
) 1 The Authority may upon ;Is own ;n;tialin suspend customs clearance and release of imported or exported goods if il has sufficient evidence to believe that an intell~tual property right has been infringed.
70. Nqljfj(Rljqn q{Su,mDS!gp
11 ·Where the Authority de<;;des tu suspend customs clearance and release of imported or exported goods pursuant to sub·anicle () of Article 69 of this Proelamalion, il shall notify same ID:
a) thl: impurter or exporter.
b) the holder of the intel!~tual property right;
,,' c) the Ethiopian intellectual property right
office.
11. If within a period 001 exceed;ne ten working days after the noti~e of the suspension has been notified to interested parties or that the competent authority has laken provisional measures prolonging the suspension, the goods shall be rtleased.
31 Where the Au\Jwrit)'. ulX!n the. request of 11.
perwn referred to in sub-anicle (I) of this Article, finds il necessary. it may extend the time limit referred to in sub-article (2) of this Article for additional five working days.
7) , Right ofId~nliryinK Intellectual Property
72.
The right holder, imponer, exponer Or the owner of the gm$, shall hlwe the rl£.hl to identify withheld goods in any appropriate manner, including the right to lnspetllhe goods. pro~ided that such inspection is done. in the cU<!Qnt!l premiseS and under customs su~rvision,
Exttptlon
Measure~ related 10 the protection of intellectual property tights provided in this Proclamalion shall not apply to non-commercial and persornll effccts brought by passengers.
CHAPTER TWt:l,NE OTIIF.R OIJLIGA'TIONS. JlF,I. ATED TO CUSTOMS
OPERATION
73. Grnrf!'
Wilhout prejudice to the obligat ions related 10 customs operati()n5 provlded for undn this Pruchunation, Ihe provisions of till' Chapl"'( shall apply 10 rcle~ant persons.
74. Obligation 10 Present GonUs Dtdara,Jon
I1 11u: llIas1er of a means or Il'aIIspGrt shall provide information regarding the loaded goods, identifyin!! its purpose ehher for hnme consumption. wllrehou~ in& tcmpornry admission, transiting or mmsshlpment anti deliver them to customs warehouse or completc Ihe nrccSSlSry transit customs fonnalltles.
2J The warehouse operator on receiving the goods sh.1I identify ami regiSter Ihe good~ on Ihf biUis of thc informadon supplied in accordance with $uh-aniel~ (I) or Ihls Article .
)/ Goods without deciaration punmlm 10 suban lc les (1) ami (2) of Ihis Article and Anielu I) 10 I S or this Proclamlllion shall be presumed to have been Imponed for home: consumplion and shalt be subject to payment of dutiQ lInd laxes accordingly.
41 Goods II:quirinl: pa~ .. nl Cjuarllnlim: cJtlIJllin~t"'m sh~JI. lIS IIOOn!lS they IIIC dlschar~d I'mm llN: me"", of IMUlsport, t... SU'!n:d ;n a ,..perm lOlIC unlil ibc: IItcompli'$hmcnt of qUAoilulne examinlUw""
SI The mauer of 11 IlJeIlllS of tran!>pOf1 sIutIl pmvilk iD f\mMlion regarding ;nflammobk: 0.- dll/'lttnM. JOOds. bcfun:: ~)' &rt di~hargcd. so .hat tIq .1,.011 be JUln:d In " .ep.:nuc warehouse or be removed urgenlly th.un Ihe port.
61 Where incomplete or ~rron eolls goods deelaration is presented and If ascertained that it is due 10 inadvenent error, IIn amendment shall be allowed by furnishIng supplementary rfport.
71 The mun:r of a means of transpon "'all ptesent a d~claration, upon return 10 the in itial loading customs port, aOOI.l! the consumed, sold or disposed and remaining fuel. lubrii:anlS" spaR paru Md other goods necessary for the. opcllllion of the means of ltansport or food "afT. drinks and articles for gift or J.IIle 10 pasSCTlger, IInd employees onboard of Ihe me:u\s of transport and which were 10Dded wilhou\ paymenl o f dulie.s and taxes.
'Is. OlJli2l1tion or "'."rr of MUllS orTn l!JJ1(l rt
11 The mUler of any ~ans Orlrall$port shall:
,)
b)
<)
d)
<)
only use IUJlhori1.W cUSloms roUIS for arrlv31 Dnd depanure of the means of transport. for leading 311d ulllollding of goods, Ilnd for embarkal ion and di~mbarlul1ion ufpasscngers;
submit to the appropriate CUlItoml onicer documents thal show the means of Itun$port is duly Ji~sed 10 transport cargos or pas.smgers;
submit mallifesl lu thl: IIppropri"I: customs otTu::er within 24 hours after the arrival or before departure of Ihe means Ilr tr.n~pon that show the list of goods and persons loaded aud I.I&k"" uIII.>I' .... I. discharged and $IlIy onboard or continue in Inns;t;
rernlln !Tom cmbarking or disemharking passengers or ll1adillg or IInJOIIdill1 cargos in the absence of CUStOms officer unll:ss authorized or by the Alllhotity:
never allow any unauthorized person to approach 10 the means o(lransport:
report 10 the customs officer and discharge the cargo for elUtoms control wh~re the lime for departure of tlte means of Iransport is delaYI:d for mu", than 24 hours 01 cancelcd after il is authorized to depart.
21 Notwitlmanding the provisions of sub·article I(a) of this Ankle. the master of any means of tnlnsporl may. in case of/nrCl mojeure, land or stop Ihe means of transPOrl at allY place other Iban I eU5toms pon; provided, however, that he shall immediately report lhe irlCidcnI 10 Ihe nearest CU$lOms office or, in the absmce of tU$loms office, 10 the I~I Ildministratlon office.
76. ObUg8!1QUS qf warehouse Llcenue
Any per10n lic;ensed 10 establish a customs warehouse shall:
a) provide omces equipments and t~hnologi ... l devices neccssary for customs operations;
b) keep re~ion book in accordance with directive issued by the Authority for the goods enlering into and eleared trom the warehou$C, and report to the Authorit)' from time to time;
e) segregate goods on Ihe basi~ of their tYJle and nature for the purpose of Ibeir safe storage W1d convenience in control;
d) provide proper reply to the queries made by eustoms orrICe! I:Ssi,ned b)' the Authority and tooperale for inspection and investiglltion:
e) reporl and transfer to Ihe Authority tho~e
goods deposited In the warehouse for more than the time specified under thi~ Proclamation;
I) ensure lhat no goods enle'r or removed from Ibe warehouse witootn the pennWilon oflhc Authority,
g) secure renewal of his customs warehouse lieense within the specified time;
h) prohibit Ul13Uthorized persons from entefing the eustoms wareho~:
i) release. ,oods from the eU5tmns warehouse upon the completion of CUSloms formalitiea.
If Any peuon who engages In c1earln" goods on behalf of an impor1cr Of exporter shall be /equlred 10 be licensed u • eI1SIOnu; clearina -,.
21 Notwilhstandinc the provisions of sub-anic\e (I) of this Article. Ihe owner of goods sh.l~ wilhoul showing eertlficale of prof~ional competence, be able 10 eomplcle CUStoms formalities by himself.
31 Where customs fom1lli,ies Ill"!: completed through. cUSloms clearing agent. the OWllCf of the ,00<1$ ~d the agent shall jointly and SOV1:raIly be liable (or the payment of customS duties and taxClS.
41 COllditions of licensing clearine .nlS, and Iheir tights and obligation$ shall be prt:SCribed by regulations to be issued h"'l~wldcr.
78. ObJinlloll TO provide Informa"nn
" Any pt'1SO!I who hu informaTion about ullClI5tomed Of le» cued or prOhibited, restricted of coorn blUld goods shall Immedildely inform the n~st customs omce Of law enforcement authority,
2J The informalion supplied and the:: iden,ity urthe Infonnant shall not be disclosed .
31 Where the information supplied to the Authority or other law enfon:c:mcnt luthorlty pursuant to sub-article (\) of this anicle leads to $(:iu::r Qf the goods, all persoM Ihat have provided information, cooperated and supported the AUlhorily ,hall be rewarded in accoroaJlCC with directiws issued by the Authority.
79, Rtllrninl! InformllTion
11 Any person who is responsible to Pl'Y duties and .. "CS lUId thus pouessed any documents 9l Information ncet.'$S&I)' fOI tustolTlJ formalities shall retain them for a pwiod or 10 years.
21 The period ref~red to in sub-Wick: (I) orthls Anicle shall coun! down from the day OIl which:
.,) goods imported for homo: CQIUUmplion an: rclea..o;ed for free oin::ulation upon the completion of customs fonnalities;
b) an e~port declaration is accepted for e~port goods;
c) cu~toms formalities are completed 10 tlllilsfer goocb imported temporarily on duty free bMis.
JI CUstoms declaration and supporting document accepted by the Authority I1IKI which elapsed 10 years may be disposed after being slorcd electronically.
41 Documents retained pursuant to sub-article (J) ofthb Article shn1! have the same legal eITect.
80. DIM 10 Coopc:rale
11 Any peTSOn shall have the duty to cooperate with employees lIS5igned by the Authority in discharging Ihtir official duties .,fficiently.
21 Federal and regional stale organ~ shall coopcrat~ with the Authority in the fight against contraballd.
31 Where the Authority, in the fight against contraband, encounters cin::umstantes whith ar.: beyond its control. it may di~harge its dudes in collaboration with the Federal and Regional enfon::emenLS organs.
41 Any law enfon::ement body shall. upon request. assist a CUSUlms officer in discharging his duty properly,
51 Th~ bodies re rerred tQ in this Article may use appropriate and proportional fQn::e to stop an illegal aClivlly.
52
~I \,N'''~'' 1\.\1" 1''''J,h·"tH· p'A"rl'l 1',?"C1' J',1i'(.;-"" I
IJ) I1 .... J!.O';' 1"{..lU-~.e flt'ln;t- 'Lt\. ,eu1 M'''' wit//'" lllV"'l\IFJ'tf'"l.fl'll.O"',ftD-') t'\./l.<;f ;1\1-1-r+"M. (lP'T, l h .... .Y'l·1<j ro~,)'l"r l\.1· ... ~·l·., .e.c.:,..1iA 1 IHI:1"1'C plC fro.f\t\ I mlLl "'f'~ ar.o(ll.+?"' M",I\1.!D"1 hCY-X ,£'.mMtI I
CUAPTER THIRTEEN powt:RS AND DUTIES Of CUSTOMS OFfiCERS
In. Genera '
11 Any customs officer shall havc the powers and dUlies to:
a) while ill discharging hi~ duties. examine alld detain or seize persollS or &oads and meaus of tnnsport contravenin& this Proclamatioll OT other laws to ellforced by the Authority; and shaH take lIt("essary measures in lICCOfdancc with this Proc:lamalion:
b) wh~re there is sufficient yound to Juspt("t an evidence relatlng to customs formalities may be lost within a short period of time, conduct H search at ilny time alld plnce without eoun waJTtI/1l ;
c) investigate offences eommiUcd in violation of cUStOmS laws. preparl: lilu, galher lIt:ee!-sary evidences and forward same 10 the prosecutor to institute criminal proeecdings; release a suspect on bail in aceordallce with the Crill,inal Procedure
Code;
21 Evidence produ{;oo by sl:arch condu<:ted pursuMnt to sub-article l (b) of this Article shall bc acceptable by courts.
31 A customs officer shall, in exerdsillll hii powers and duties specified under sub-anlcle l(c) of this Art icle, have the po~ and dutie~ ve5led in a police officer under !he Criminal Procedure Code.
41 A custom offiur shall po§SHS idcntifiCallon urd and wear an officer unifonn hefore he commences searcll in executing the cu510ms laws. The search shall be undertaken by II\e same gender .
82. rowcr In f,IIII mjne. Sst7.t and Detain
11 Any customs officer:
a) may enter into any means of Iranspon and, except tha perwnal effe<:u of the mastcr of !he means of U11I\:>pQIt, identity. examine and seal goods subj~ TO payment of duties IIIld la.1I.CS and makl: them pw through customs fonnalitits;
b) shall have the power 10 d~Utill ~ nlea~ of transport where he has $Ufficienl in(omutlion Of reasonable suspidoll 10 believe Ihat il is carrying lmpon or export aood.s which luive not undergone cu~U)m~ forrnlliticsllnd 10 ~eil.t the goods;
c) rtUIIy enter I ny placc wh~.,.e goocls which lutvc nol undergone customs rormaHliel are depolited and cxarnine Md Sci2e th~ goods;
d) mall h.ve the power to control the movement of 1I0y individu~l, goods and means of lnIlUipotl al CW;I011Ui erossmgs and in fronlitr strips:
provisions of this Aniclc in the absence of the O"'1lCr or person rt5pOnsible for them. the Authority $hall Immt:diatcly issue 11 notice to summOl1 lhe owner or responsible person.
31 If the owner or the responsible pcr500 railed to tcpOt1 to ehe Authority lit to lake ttlt case 10 ,he ooun within 30 days since the lirst daJ': ebe notke is issued, he ~ha ll lose bis legal rlSht 10 the goods pm! they shall be dispoud pursuant to Article 31 o(this ProcLamatinn.
83. Power to Remove St.'i and OIKn Losks
11 A C\lstums officer- shall have th\' ro"'~1 10 rtmove the p;w;kages or opet! the contamer of goods found in .ny means of trltllllpOM in contravenllon of CIlStOms IBws or other laW! enrOf'Ced by the J\utl-o<N"ity
2J A CU!lorns offICer may enter Iny place wlle~ goods are believed to haV1: bcCfl cuneeated In COlllrBvcnt ion of CUSWIIIS laws or Olher laws enforced by the Authority and eJtlmlne !he: goods by removing their pilCU£es 01 openmJ eheir containers.
rl.l~t·" 700 r"tlJ'}S t,qc f4.1' .. I ... l'\. T II..O f,u', h't'l- wt..,. fill I"''''''I~ ' r"'i,fhLlt..,fu)."} flJl-l,M·r· n"'lmuu: 1.'/1: 1
31 A customs officer may use tile police force where he is denied 10 remove the packa$:n or opell tile contalntr$ of gOOlls for e~aminalion pursuant 10 rhe provisions of this Article afler properly In1r(xlucing lIiml(:lr to the concerned pcrwn.
84. Power to Eumine IInd Stln OOCumtnb
II A customs officer may. while investigating eases of under In vo iced goods or goods found without completing CUSloms formalities. examine and tak.e copies of d<x:uments Ulldcr !hI' poues.sion of any person.
21 A customs officel may, where he has sufficient ground~ 10 bclieY<: thalthc law Is violated wilh respect to Imported or export goods, e~amine the goods and Iheir documents.
31 A ~ustom5 officer shall have ehe power 10 seize d<x:umenu examin~d pursuant 10 sub·article ( I) or (2) of this Article where they are needed !Ill
evidence for instituting criminal proceedin&S.
8S. Power to OOlO and Exam ine POtlal Goods
I1 A customs officer shall . for lhe purpose payment of cu~loms duties and tllXes, have the power to open ond examine poslal good~ in Ihe presence orlhe OWMr of the goods or his agent or a represematlve Oflhe POSI officer •
21 The CUSIOrtllr omeer may sei1.e or restrict t~ movement of postal goods upon the resull of the examination conducted pursuant 10 the provisions of sub-article ( I) oflhi$ Article,
31 For the purpose of sub-articl;: ( 1) of this Article, Ihe h.'TTJI "owner" means Ihe consignee for import goods and sender forexpon goods.
86, Powers- "nd Dutip of the fEdsnrPo llce
The Federal police $hall. wilh respect to the enfolUmenl of Ihis Proclamation and olher laws that are enforced by the Authority:
55
61 rl,Hct1').to )" 1fon."'/\'po':f") ,e.h ... h ... A I fI1,)·)·crn.to ),,; polo') t.t.'1A I NlII ..... AffJ't- IIll.WI" 1
11 I'ID1:lA .toe?'}- ·"rncnt.~ SU';f·., hf:<;' n-.Ml fI;""7 ,"'CflA I
rl 1'0;(1. """7 ,.nhCY·" M:C:f: M· , ... CflAI
/tI """ ... L V1-"~h ","P'':f, .. -t1\hctl /'p''f') ,:EflA I
JI control contraband &ttlvilles; 5e;te ~ontrabillld
goods end hand over them tu the Aulllority;
2J appteherId criminal suslJ(:tt$ and brlllg them to justice:
31 Produce prosttutor'$ wi~ 10 the court <.If law;
41 lICtompany CUSIOlll$ transit goods and vehicles;
Sf where rtquesled by Cu)lool.5 offICers. provrdt the necessary support in the discharge of their dudes;
61 use appropriate and proportional force 10 control llIly eet of obstruction in rondllCling inspections;
71 guard institut ions, cont rolling SlatlOns and warthouse of the Authority. which require protection;
I1 guard cunoms check points and national fronticrs Ihrouih which Ul icit goods may cross border.
87. Cnmpl11nt ".ndling Profcdure
11 Where any protcst ariSC5 as 10 ori~in . valuation, commodity description, claiiSiflcation or tariff rate, the duties shall be payable rn lICtordllllCe Wl1h the decision of the Authority upon fegisuation of the point of protest.
21 A penon who has paid duties under ptOlnf pursuant to $\Ib·aniele (I) of lhls Article may appeal", a review comm,uc6cstllblished by the Authori!y, within IS days after the dDle of payment.
) 1 The review commirtee of the Authori!)' ,halt eJ[am;nc complaints regllfdlng:
a) origin, valuation, rommocUry description, class1fication and Illtiff ratn;
b) administralive dt'Cliion given In accordanee with Art icle 107 of this PTQelanuuion: and
c) other administrat ive decisions In respect complet ion afcustom. fonnalil les;
and submit rec.ommendatlOl15 to the Director General
41 Wheft'. decision i~ givel\ in favor of\hc: penon .... ho paid under proll."S1., the exceu amUW\\ or money paid shall be refunded withln )0 days after tht dale of the deci5ion.
51 The person who paid duties under prolest IInd is IIWieved by the dedsion of the Olr\!Ctor General may lodge QlI appeal to th" Tax Appeal Commi.$$ion within 30 days after the dftte he r«cived the decision of the comminee-
61 WhCfe no appeal il lodged to the Tax Appeal Commipion in accordance with sub-articles (') of this Anicle. Ihe doelsion of the Director Gtneral shan be final and coociLaive.
71 The Tax APpeal Commission shall examiflC and decide. In accordallc(: wilh Ihe law, on Cl\Se$ submitted 10 it within tile time spcclfled in aub·.,tltle (S) ofthi.$ Ankle.
&I The Tax Ap~al Commission shall have .he power IflInted 10 it in the. Income Tal Proclamation 10 decide !;8SeS submitted 10 it in ac:cordane:e wllll Ibis Proclamalion •
91 Any party diss.tisrac1ion with the decition of the Tauc Appeal Commission may appeal to the Federal High Court Within 30 days from the date of receipt of the decision of the Ap~al Commission.
101 Olher appeal prOCedures p=eribed by the Income Tax Proclamation shall be applicable to appeals presented pursuant 10 tllis Proclamation.
88. Right of Cystom, OmUl
Any customs officer 5halt be entitled to the: sc:rvk:n of !In advoate II lhe expense of the Allthoriry or to be represented by !be Aulhoriry's attorney in legll proceedinJS instituted spins! him in connection witll IIny act committed in tht course of properly dischargini his official dUlies.
57
hi'" M+ O.,.rs-h ("6: lit oo'·'L4,I\_ <!Illll-x
nqO£IA'!J't· UlV~\ja~?t.fI_ ml!tt=J:
'1'&. fDoiI5 ,!jett ""')r,'(O.9'" rN'''(.h /'i.Y" _ t.1IJ' O''''.,.O&\. t 111'?"~'C; m.er nllA f1'+Y" "'1"}'Ht l
IiI f+hllhll l 11:ofI f ·t-J:.l 1n+ (JJf."" +l'1' fA+h.l.r.nt (II' rot. h1C " ·M.1f1 (1IJ!,'/'" 111'I'Ir. " ')~mrtl 11.1.'1 fIIJ!,r 11"'11:1."'1 f'7"lIl. ""}.tln !
An)' custom, officer who. by r~eei~ins 11 bnbe. b)' rellSOn of ncpotism or in oonsidcrllliul1 of 1111)' <)lhcl
unlawful benefit: ·
I1 allow! or IIUCmpl 10 allow the importation 01 cxporulion of pr(lhihitcd or restlleled goods or goods 011 which duties are not paid;
21 allows the tomplction of CUStoms formalities on the basIs of false or dce~ ilful customs decJnllllion or supporting documcllts, reduc~ or ~li cfor attempt 10 reduce or rdief payments of duties tmd taxes, coopenlles in comrnilling such acts or engages in similM lCtivities:
shall be punishllble In aceordaf'CC wilh the relevant provisions the criminal law and of evidentc and procedural IIIW of the Federal Ethics IInd .... lIli Corruption Commission.
90. ....bu'e of Pu ... tr
SubjeC't 10 the provisioll5 of IJUh· anitle 2 and 3 of Anlele 40'1 of the enmlnal C!)de IIny cuSloms officer or 11 member of Iht> Federal Police or a person collaborate in the busilll:$s of authority, with intent to inflict dlUlla{:e 10 person, 10 obta in for himselfor to injure Ihe right or Interest of another or negllgentl)':
aI lags in providing services, seiu goods or retard their custotn$ clearance, disrupl tl'It voyage of a meam of lIansportalion or commits other similar offences.
hi tnlsllSCS his official posit ton or the PO"'CI proper to his office, whether by :I p!»tltve lel or by a culpable Omission. Of
cl txceeds the power With which he is officially invested, Of
n. Om,7! b .. 'wM' ex tor r"Tococ <I!1!A /if "'I1>;'1D-" 1\(11' Oth,3'e '1.:1' hMH·!
dI performs oRitial acts when he is not., Of 00 longer. qualified to do SO, especially in tht Q\Se 01' in consequcrn:e of incompt\e~, 3USpCl1Sion, InIl)$fer, removal from office or ill cessation.
shall be punishable with rigOtOIn imprisonment from J up to 10 years.
91 , Contrabltnt!
" Any person who, in contravention of this Proclamation Of uthcr laws enfot'Ud by the AUlhoriry, including regulations and dlrectlves luued there under, imporu or eJtporn prohibited Of restriClcd goods or without custom, clearance Of iUceally Imports duly cxponed goods shall, witltOul prejudice Iu !he forfeiture of the goods and equipmentJ used in the commiS$ion oflhe offence and the proc~ thereof: be punishable with a fine ~uivalentlo the aml)llnt of the customs duties and Ulxe!I payable on the goods and with ri&orous imprisonment from 7 tu I S )'eMS.
21 Any perliOn who trllJlSport:s, stores, offers (or sale or buys goods referred to in sub-article (I) of this Article while being Of ought \0 have been aware of the iJIeealiry of lIlel. acquisilion shall, withou! prcjudiec 10 the forfeiture of !he goods and equipmenl$ used in the commissjon ofttle offence and the proceeds Ihcrcofwlthout affecting the rights of third parties who lninSIIeted in good failh, be punishable wllh I nn8 equivalent to the amount of the customs dulics and taxes payable on th8 good, and with rigorous imprisonment from 7 to 15 years.
31 Where the offenee referred to In sub-article ( I) of this Artkle is committed by the use of force or by an organized group with the offender the punishment shall be, without prejudice to the fot(eiture oftbc goods seized and nne, from 15 to 20 years rigorous imprisonment,
91. Fraudulent Acts Comm!ucd under IhI Coy,r or kully Dtdtred Goods
11 Any person who imports or exporu Of anempb to import or expon:
59
III !u .... h'" f.,.~l1fl+., 'h~ ID" h'le "'M..1fl CJJt.,. hh'/C i't1-4..aJ'fl ,"1.1 IDt.,. r'f"'ll hU.t.r) "''''''''/1''' r-l"I1aJo r"''''',,1I ),:"'> n1l"')~' I111111aJo i't; nh.,.r:"r <"CJ)l.t'lf'aJo ),.,.t.1·mn" If'> MIC fit. n..,,.,/'I,> MIC W1. ~.J'.ntl.'1' <"f' .... r, hI ),(Ih n "_'r n"'l."CI'I 1)- ),/'It--}o ,£.ofotTltl. l
a) prohibited goods under the covet of lesally dec!atcd Soods shall, wilhout prejudice to the forfeiture of both the prohibited and l~ga1ly declared goods, be punlshable with a fine fmm Birt 50,000 up to 200,000 and with rigoroU5 imprisonmenl from 10 \U 15 yean;
b) restricted goods under the cover of legally dedared goods shllll. without prejudice to the forfeiture of both the restricted and legally dedaNd goods, be punishable with a fine equivalent 10 the amount of the tustoms duties and ta)\es paYllble on the restricted goods and with rigorous imprisonment from 7 to IS yellft;
c) goods other thM prohibited or rCSlricted goods untkt' the cover of Jeplly declared goods shall, without prejudice 10 lhe forfeiture of the intermingled goods, be punishable with a fine ~uivalent to the amount of the customs dutin nnd taxes payable on the Interminglcd goods and with rigorous improonment from 110 15 Y"".
21 Where the offence referred to in sub-anicle (I) oflhis Article is committed by a co"orBlc body the fi ne shall bo, without prejudice of the punishment and additional measures stated under the Criminal Code. rIIiKd to be double.
31 Save what Is provided under sub·anicle 2 of this aniele, the manager of such cooperated body whose on duty by Ihe time Ihe offence has been w mm;lted and the employee 10 whom the commiSliion such offence shall be IIttrlbuted shall be deemed to have committed such offence and shall be punishable with fines and imprisonment provided under 511b- artICle I of this anicle.
9;5. Other t'rautlulenl Mu
I1 Any person who:
a) impons or exports goods nOI registered or wrongly registered In a eustoms declaration and without the payment of Cu.«om5 duties and ta.xe~ or w;lh the payment or reduced customs duties and taxes;
b) provides rllse docu~nts or information In relation to the country of origin of &oods with the purpose 10 evade the JHlyment of customs dUli~ and IU~ or 10 obtain reduction or refund of customs duties and tallHi
c) deletes, cancels, erues Or ror&ca doeumenta; or
d) commila lily mischievous.cts to eVlde the payment of customs dutin ilIId taxes; Ihal~ without prejudice 10 the forfeiture of the ,oods undeclared or those in re.sp«:1 of which raise Information Is presented, be puniabable with • fine equivalent to Ihc amount of the C'II5loms duties and wtH pilyable on the goods tmd with rigorous impri50nment fulm seven to ten years.
21 Where the offence refem:d to in sub-article (I) of this Article ls committed by , corporate body, provisiolll of sub·article (2) and (3) of article 92 of this proclamation shall be applicllble.
9.. ftlslMgg DosumcntJ 'Dd Symbols of Ihl Aulhority
Any person who, with intent to UU$e dalT\l.ge to the Authority Of 10 procure Wldue &dv,rllage lOt IlImself or for any other person:
11 f,Wfies f(ll'Tn5, KllI, identity cants. tmblem or any other symbol of the Authority or distributes, uses or potiC'Sscs wne .haI1 be punishable with a fine from Dirr 10.000 up to BlfT 20,000 and with rigorous imprisOnment from five lO ten)'CIIB;
21 imitale. unIforms used by the Authority or disrribMlC$, U$CI or posse$SCs same IhllI be punishable with a fine of BifT 5.000 up to 10,000 and with rigoMIl! Imprlsonmenl form three 10 five years.
11 Any person. who, without being Alllhori~d by Lhe apprllprilllc I;l15t01ll1 oniccr:
a) removes or disconmx:ts Ihe fastcnings affi)(ed on a means of Lranspor1, or container of goods;
b) removes, defpces, cancel ur alLer bbels affixcd on goods;
c) open or brcak containers and mix up or remove goods;
during transit or arrival at eustoms port. shall. unless a server penalty is imposed by other laws. be punishable with a tine from Birr ~,OOO up to BilT 10,000 and with a rigorous Imprisonment from 710 10 years .
21 Where the offence referred to in sub-lu1id.: (1) of this Article is cornmincd by the use of force or by an orgaJ'1i:(.e(i group the rigorou~
imprisonment shall c)(tcnd from ten 10 fifteen years.
96. Soliciting orCorruDI P[ulieq
11 Any person who bribes & customs officer or police officer, or induces the offer or IlCceptancc of sucll bribe, with intent to procure him to perrorm or omit an act in violation of customs lows, regulations or dire<:tives shall be punishable with 11 line of BiIT ~o.ooo up 10 Birr 100,000 and with rigorous imprisonment from 7 to l~ years.
21 Any person who has oommined an offeoce specified under sub-article (I) of this Article may nol be prosecuted where he reports to tile concerned body me commission of the offence with tangible evidence before the goods are released from customs.
62
B. nrH P'k b4'OV"l OO:!J05"" /if ""'YJ"ct,.y'" (\(D. fllOot rllll.)·!
11 Any pcf1Cn wbo, wilhuut good "use, oba.InKts or hinden rile dUlies of • CUMurns omocr In 1llc inve$liplion uf doo..'\Imentl or ,lie inspceliol'l of I IntanIi of ~ or &00<11 prohibttl him from entering • watellouse. • business prcmilll: or • dw~lIInc lIouIII:. refuses 10 reply 10 1hc Inquiries of \he: =ms offoeer. n:sisIs 10 C(H)pcl'lllC lOt Invesdgaiot1 01 in1erfc,tJ by any meaDS 10 as 10 OMlIUC1 the dUI"" of !.he customs Om"r shall be puniJltabIl: .... ilh a flnc ofOiIT MOO up 10 to.1.lOO and .... Ilh Imprl!llJnOlCRI fmm} 1O')'Ur1..
21 Where the offence referred to In wb-arliclt 'I) o(this Article is commintd by the use of foree or by an organi7.ed group the imprilOnmem "'all extend from five to ten yeari 'i~orouS imprisonmenL
98. Mt$U'If; urn,,!y fru Good'
11 Unltss olherwise provided by otMr laws or Iftalies ratified by Ethiopia, any person who. in violation oflhis PrwlamlLlion:
a) uses duly free goods 01 goods imponed on me basis of reduced dUly and tax rates for purposes olber Ihan which the duty !'tllef is gnulted or Ir.lIIsf~T1!Mm to another person or places Ihem. In any manner. undcr Ihe service pt posseuion of other pt'fSOI\S
outside of his family; UI
b) while being or sho\rld have ~n awvc of Lht facls. buY', receives, uses, tlansftr5 or places 5uch goods undel the services of olhcn;
shall , withoUL prejudIce to the fOlfeilure of the eood!. be punishable with a OI'lC equivalent to !he amount of the CUlIiomS dUlies and IHCS paymblc when such good werc imported alld with imprisonment from 3 to.5 years.
21 For the PUlpose of sub-anide 1(1) of this Aniclc, the term "family" includes only the: spou5e, chi ldlcn and patt'nu OrlM right holder.
Without pn:judloe 10 DIlIeI' pIOY;!itIW rH tllif I'l'Q(IJImalIOll. tn)' pcrlOll 1'0110. knowJna or ousht to h'YC knolOlfI !he. rart. ~ prohibited or R:$lI'i~d plOIb 01' ~ "* ..... " not II~ NSWIIII t)nnahl.a .\hilI. wllhmn ~judlte to !he. forfeiture of I~ good~. be pIIII1&hab/c: WIth • fint. cquivalcnl 10 lbc CIO<InI of Ibc CWiIOIDS dUlies Md lIl<u pI)'lblc on the pds and "'lib rlsorollJ Impm.:llunenl fTo'IQ line 10 filli:)'Q1"
f. s-sttfJ M __ OO 100. "Inut 19 Rs l ll rn SamplH
Any person who. whh Intenl to procure undue advarll"~ for himself or (Of any other person or wi1h intent to CIIUJe damage!! to olhe", fM11$ to return samp'''' of JOOds Of 11'110 IIM'5 or Gamages them. shin. without prejl.ldice 10 the payment or 'he valUe! or the ioods ami duties and lIl~es payable on ,he goods. be punilhabio wi,h .. fine from Dirr )000 lip 10 Dirr 5000 t.IId with rigorous imprisonment from !WO 10 five)'tln
101. eonlravulioll by MUle[ of Mu "s or Tn.n ~!I?n
I1 The master orany means oJlnmport ..... ho:
a) rails to submh passengers' or ~ manifest within !he $p«lfied time;
b) lives ICcn5 fO any UNluthoriud pe~ 10 the means of 1I'VLSport; or
c) dellYs the departWe of the m~s of transporl (rom the C\J.IfOIM port wtthout notlf'yin& and icnlng permission from the cu.stoms officer,
shal l be punishable wilt! I fine !tom Birr 2.000 up 10 5.000.
21 The mu ter or llJly means of h'IIUpoI't who lC*l 0 1 un~ Of attempt to load or unload aoods in the abM:DCC or C\I.'Ilonu officer dlan be punisbabJc with .. fine of Birr 7,000 lip 10 BifT 10,000 and with impnsonmenl from 5 to 7,.~
64
rl ..,'Wa)o$O·" fll"ll'l'W ;)0'\6. hro-..... Mr. f"'l,HOIft, 1U,t'.1'" tOt. (Do .... MC f"1AII" b,.jUif1 11 '/·1"'(..1. wJtll 11)0"", 11&o1L mt.1'" h~~ wt..,. l'I"t,'I~ wt.I'" 1I""At.1 h'l"lll fo,l'1P' UOOWi.l'I h1t.+Il1I1-r 11''1' /lilt: I II 111'11, 111': !It _t....... hM+ 111'111 Mt- hrM" 'l-+ n-ucl'l ,,~. h ...... t·+ ,."'1111'1:1
I f 1110 master or any means or lransport who unlt»KI$ or luads or allempU 10 unlODd or loJld Import or c:tport lQOds I1I place othct than I <:1III0In1 pon shall, with 0111 prejudice to !he rorfcnure or lhe , 0000, be jXItIithlble whh • Ono nom BlIT 1,000 up IQ Pin 10.000 ..,d with naorous imprilOnmenl from 'I to 15
,."'. 101, Comlupllon by Ih' Wmboyw L1ecnfH
A Ilcel\JCe woo bu f'Illed 10 cliKhIt'ge !he obliptlons stated under article. 76 or thll proclamation nil)' punish with • rmc or Birr 50,000 to 100,000 and hi. lkense ITII)' be ~ked.
.rr, !It ''''MM!, et: r"ttOhto.cp'] 1hZ 00,.,..1110 103. eoDltlYsglloD ID RsI.Iloa 10 Tnolll of Good'
Any person CIIWed In !be transit or ,ODds falll to arrivt: and report within the 5pCCirteci time 10
c!WOrn' station in rout, or 11 tbo CUSIOn\S pon of dcslllllllon .oout jOOd. in lfalUit shall .,. punishable with' fine ofBirr 5,000 to 20,000 and his Ilc:ense shall be revoked.
t l 1' lll' I\"l 1:1;1'1.JDl-1 n_.,.. ... j\~ HIIM Am- (l~' f+l\t;n+ htf~ ~c~ I!.~ I
ul )'J'(I)- mf.,.. "'l)o1'1fm- n·'" "-h ih"1' r ... ·t-"I'I~ .t'C1.+ V+1..',"0+ l"1l'i_"'" 'tlOIl+ "'l'Ii.)( 1\'1';11\. 1T'i 1,'I'(Do r(Do en 'h)'I1I .. M"11\ I
11 My loocb or rrlClllI of Innspor1 shall, whhoul I'urthcr order, be fOrfeited upon tbc conviction or I person aceused or an offetKe enllJllna forfeiture of such goods tn" means .... pon.
'lJ Ir 11'1)' loods or means of IJanspM liable 10 lixfell~ Is \osI or can ncx be found Ihc eouf1 may Older tbc offender 10 pay an amount equal 10 the duty ptid value of such aoods or meanJ ortranspOtt.
)/ Whc-re, pmon prosecuted ror violation or !he provisions or this Pnxlamatlon it ICqllluod the court:
l) .twJ1 ordo:r !Ix aoocb Ill' __ o( Ir-.port ",iD;d be- fotfcllcd wbnt k • ~ thtI the provWons or ibis !>roel_lion atf not obIetwd in IUpCd of -..eh IQOds Ill' IlXIN .r_
65
M 11."'(0· tflK.r' ...,' I'l"tr/D· f1-r "-h ,),'n rqa·N\1I1f. 1:1;'1.+ 1"""'11"'0')- M_If')· f+toM, ""'1'\£'1: h'l' ~n. I". 11"I11a" +7I\m- "l'l'/j" ;I'M ""oth l .A ID,." M h,tlfl')') ' III /D' ') + blfl. o-run+ >'."'/0-w"" "''l'l''tf'fD. M/II\.." ell"" M ·J'un·)· fill)' >'1~_ I'Ifl fIlA I elIr.-?'"
b) Ihall urdn the rtle~ the gOOds or mcan, of tl1lm:pon upon pllyment of dutia am! lax" or s,~e $ucb olher orden il deems approprUut: \Ooher~ h it nol salisfied lilal It.. provlSIOni 01 Ihi1 Proelamalion arc hrcadled In fCSp«1 of Jlleh 8oo.l, or 1]lClln~ or 11 UJllprn1. or
c) may order the re-cllPCIr1 of prohibited or rtSuiCled ,GOds at Ihe: cll'PCIl5\' of t~ ",,,,d
IOS. CO"'!]"" o( .'n rf.fllUl
The forfdlllre or goods ullder Ih.t ProcLam.lImn shall eXlcnd 10 Ih.., package in ""hiell such cms arc eovc:rC'd, WflIPpod or contained, other good! Ihat have $C: rved 10 CO~C:f or ,",onteal such loads IlId any security reClined by the Aulhuruv In
respect of such ;joods or means of tr1II1spclri '
106. Pn'K'redlnp In the AMIne, of Iht' Ateuo .. d
\1 Offenw pt\)v,ded umltr Ihll ProttamalHHI may be tried ID the absence of the 1I(:tustd
2J The Crhl'l irntl Proeedun: Code shall. where IIfIpmpti&lcly be appltc~ble (tit the putpOSt' bl applk.tiOf\ of SUI). ftIlic\\' I of th" Ar1icle
197. AdfPlnjlir1lli~e.Scl!ltmtnl of Cu<toms Orrt nsn
11 The. AUlhorliy 11 henlby tmpowertti 10 $enlc custom, offences. olher IhIn IOO'll! ""fauna 10 conulband or in~olvtn' .bow 2S'~ or Bin 500.000 of the p.lyable ditties and W0i5, admmlst1aU\1!:ly by Clku" due account on the na!U/'e: ofthc offence. and their Impa.cIO'1 meinterestS orlhc public and JOvernmmt.
U The categories of customs off(lI(:e5 subject ID administrativ~ settlement, th~ type! pcnalh() and procedures of such senltm"nl Ihlll be prumbed by. dlfecun 10 bt luucd b) the AUthority,
31 Any per1Ol\ who iI aw1evcd b)' Ihf IdlPipl51rBtive leltlement of the: Authority ma)' 'Ppeal to !he TM Appell Commi!>Sion within 30 dllYS ,I\cr nceiYIn& the detis;ion or lhe. review tOmmluce or the Authomy pursuant 10 Micle ''J or this Prochunltion . The decision or the Tu Appe~1 Commission shan be final.
10S. Auullnb!!!lY ofolhcr 4!WI
Unlen olhcrwl5e: hijhel penallies provided In Ihe Criminal Code at olhef law., penalties provided undn thiS procll'malion shall be 3pplitable.
I1 The Authotity ml)' seize and ddain. until tile !lppropriak: fiiW deci.1on Is gi~n. goods and JM6IU or transport with rnpecl or which otTenses UnOef thll Proclamallon Ne
commillcd
21 l'/OfYo'lthlW>din&!he pro~ I Jionf of JUb.ar1Jck ( I ) of th~ Attkk. w\left: the owner 11 mun. or UIMIlOfI pro'ia LIIM the: o/fe,,1C D commined ",lIhoIIl his kno'<I'lc:dJc or Q)OISCnI, the mean,; of ""'1fIO'I .tW1 mwned tu h'm IIpcHI be,n, pcnali:r:cd IoOIilll I tine: from OllT 10.000 lIP ID DIIT '0,000 Oepeodm, 011 thc Inqanlldc of t'* OffC1KlC. The: dd~ik'\l-Wli'Alion orchb 1I'O~ ISoon ihDI1 be p!"C5(:"bcd by dl~lL,," orllic Authorit)'
31 For the purpose or sulMlrtlcle (2) or thi. Anicle the. cenn "ownc:rM shall nol in<:ludt: I
"""'. 110. CMllon!s For!!!.s
I1 Forms n«:.CMIIl)' rIM" the complelion or cUStoms ronn:llltles lhllll be prepared IJId publWled only by thf AUlhoril)'.
21 Unlt:!is wilh due euthorizalion of riM: Authority. posseulon and disuibvtion or CUS\om5 formt shall lit prohibiled.
Ill. (' royld lnl: Informally!! ! !!d Comulaln.!!1
11 The Authonty sha.1I dlSSl:lhonale Ia",~
regulatiOM. dirl'Cliyes Md openllonai pmctdum rel:utd 10 customs usmg Yariou~ communication media including dec:tmnic media.
2J Any person importl!!g Of' upor1lng ,00<15 or ay intereSted patt)' mlly get ,nform811on eoncerning Ihe applic:"iOO of CUSIUm., rul~ from Iht Authority wjlhuu\ beln, charged
Jf Any pcrson dlssatlsfied wieh the IT'talmcnt~ of CUSloms may lodge his eomplainls 10 IM Authority. and Ihan be (milled Il! • "'rltlen reply.
1 n. "ower 10 Issue l\ellul" lo lIl ' lid VlrrcllY£I
11 Th<: Courn;i l of Minister) 1I14y IUUC
ret ulal iDns necessary for the implernen,. allon Oflhll Proclamal,on
21 The Authority may issue dif'«liva neee5~ for !he ImplemenUtuon of tillS I'roclamation and regulat ions issued Jll.lr$UlIII' 10 suit-article (1) Dfthis Arude.
113. Repulrd and Inlppllnb!r La'"
11 The Re-Est4hlishmcnl 1UId Modemiwion of CUStOms Authority Procla.rnation No. 6011991 . ProclamauOll No 12SI199& and Proclamalion No 36112003 are hereby r(peale\l
2J No law. re&ull lions, direcljYe5 Or pracllces shall. in !jO rar as il I, ;nconsisrcm with thb Proclamalion. haye effecl willt respect 10 m&uers provided for by this PloclYm~lion
I IA. Tt!nsitory ProyllioDI
I1 erlmlnll or c,\I,l CIUCll '""lIIuted pnur III the comlnl d Tca of ml$ P~I;om'lion ~.!I be dUpmed IlIlU:cordat\c.e ... ilh the prc\ll\l\l!l I .... )
68
(I /.u h"" h ..... X-I'j·t: n~")- n~1'l'A1'A ... .e )'(1. OM ... .v.t"~ OH'''' t\.;l"tt V"tl·fI· ",oJIIf"l- OIlU h'9'~ ,..,(ll.T (11)1)''' t\.1'("j. ,t..':fi\i\-::
r.\. Tt"'k I 4'-"''''1: ... 'f"h~J'~ 6Till\" T~IVI1+
2J cues 10 be: Knltd by adnun\Jnlln declsio!I 1l1li Ita~r been pendl", prior 10 !hi: (:(HUllti Inlo erred or 1111, procbunMloft wll be: Il:Ulccl In ~ with \lw. pI'O'<bIons of Ihil ~1_.1oa.
31 Existing regulatiolli and dlrocliv« IhlH, in so far as tMy lite eonsi.mnt with provi,1OII& of rhis Prodamation, COfIIinuc In for« unlil rep].,;:ed hl! regulations and cllfCClivH Is~ued Mreundct.
£""Un DIIt
Thb f'roclama!ion shllI rnla into fOf« up on the date ofpublkation In the Pedenll Ncpril Gtzcu.
GfRMA WOLD£GIORGIS
PRESIOENTOYTIIE fEDERAL DEMOCRATIC REPUBLIC or ETHIOPIA
