d.l.lrA .,~&T - ~II.IIJ FEDERAL NEGARIT GAZETTE

OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

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2011l Year No. 82 ADDIS ABABA 9111 December, 2014

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CONTENTS

Proclamation No. 859/2014

Customs Proclamation .................................... Page 1155

PROCLAMATION No. 859/2014

CUSTOMS PROCLAMATION

WHEREAS, it has become t'leces~ to have an expedient and modem customs ~gal framework which encourages the development of manufacturing industries and investment compatible with the level of international trade practice;

h?&-1: hlll\ flf.,~ll=f())o ttl\r h+'f-'1!' 1\lJ?-&-'l!CJ WHEREAS, international, continental and regional hltliO.f'f f1'71: h9"9".,~"f CD .. :l''l! f?-VO?h fh'?CJ trade agreements to which the country is a party require .fh1P&-C ~Ctt-l· ,.,.4. 'rC f"''.fh?l:/4. noolfCJT(J)o I contemporary customs laws and procedures;

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WHEREAS, strong system of law enforcement is required from time to time to prevent the increasing incidence of contraband and other commercial criines which are resulting in negative impacts on Jegitimate trade, public security, government revenue and other social and economic development;

NOW, THEREFORE, in accordance with Article llh.-l·t-kf 4..1.&-"'f. -\'1"~&-il.ftf &Till\.h fh1

"-')GJh-l· }l').,X' !l~(i) IIDrP/..-l• f"thTI\())o :J"())o~A:: 55(1) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows:

n4--.:J Unit Price 89.15 ~:J6+ :JI&."l ?"."1.+-. "ilti

Negarlt G. P.O.Box 80001

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·1. Short Title

PART ONE

GENERAL

\ This Proclamation may be cited as the "Customs Proclamation No. 859/20 I 4".

2. Definitions

In this Proclamation, unless the context otherwise requires:

1/ "goods" means any kind of corporeal chattels and other incorporeal chattels deemed to be corporeal chattels by Jaw including natural forces and resources of an economic value which are employed in use, and includes money;

21 "cargo" means any goods imported or exported by any means of transport other than stores of means of transport for commercial ·· use and baggage of travellers;

3/ "duty" means a charge levied and collected on any imported or exported goods in accordance with the Customs Tariff Regulations issued pursuant to this Proclamation and the International Convention on the Harmonized Commodity Description and Coding System;

41 "tax" means payment collected jn accordance with the existing tax laws on imported and exported goods;

51 "importation" means bringing or causing to be brought goods into the customs territory;

61 "exportation" means taking or causing to be taken out goods from the customs territory;

7 I "customs territory" means the territory of Ethiopia;

8/ "customs station" means any place designated as customs office at the port of entry or exit of goods, transit routes or customs area for the control of import and export goods or for accomplishment of customs formalities and collection of duties and taxes;

'IX' 7.i'i 7.fY7. 4.1.t~A. 'I;Jt-T ,711.111 -ll'l't: 1tlt 11-'lt: o.i) of>') ili'i.?, '}.9" Federal Negarit Gazette No. 82 9°' December, 2014 .... page 7757

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91 "customs warehouse" includes temporary customs storage, bonded customs warehouse and government customs warehouse~

I 0/ "temporary customs storagen means enclosed or open premises including dry ports, where:

a) import goods are stored under customs control until they are released upon completion of customs formalities or they are transferred to bonded customs warehouse or government customs warehouse, as the case may be; and

b) export and transit goods are stored under customs control until the completion of the applicable customs formalities or they are transferred to bonded customs warehouse or government customs warehouse, as the case may be; ··

11 I "bonded customs warehouse" means a warehouse under which goods are ·stored under customs control without payment of duties and taxes, and includes duty fret; shops and bonded factories;

12/ "bonded factory" means a factory which produces goods, under customs control, using raw materials and accessories acquired without payment of duty and taxes;

13/ "government customs warehouse" means a warehouse where goods seized or forfeited due to contravention of customs law as well as abandoned goods shall, be stored, while being under customs control, until they are sold or disposed otherwise:

14/ "warehouse operator" means a person who administers a customs warehouse~

15/ "means of transport" means any means of conveyance used for carriage of goods and travellers on land, air or water, and includes animals, electricity transmission lines and pipes used to transport liquids;

16/ "carrier" means the person actually transporting goods or responsible for the operation and control of the means of transport;

4.'-1'"1:\ 'l?t-l- ?tl."l .'I'C: ii'l U~C: ~ +1 fiU 'U" Federal Negarit Gazette No. 82 91b December, 2014 ... . page 7758

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17/ "transit route" means any route designated by the Authority for the movement of imported or exported goods under customs control;

18/ "customs clearing agent" means a person issued with customs clearing agent license pursuant to regulation issued hereunder and includes an employee of a declarant issued, by the Authority, with a certificate of professional competence in respect of customs clearance;

19/ "transshipment" means the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one customs port which is the port of both importation and exportation;

20/ "goods declaration" means a statement made in accordance with the provisions of this Proclamation, by which the declarant indicate the customs procedure to be applied to import, export or transit goods and furnish the particulars which the Authority requires for its application;

21/ "declarant" means any person who makes a goods declaration or in whose name such a declaration is made;

22/ "customs procedure" means all customs operations which shall be carried out by the persons concerned and by the Authority in order to comply with customs law;

23/ "electronic signature" means a digital signature allowed to a registered user for authentication of electronic records in conformity with the requirements prescribed in this Proclamation and user agreement;

24/ "non-commercial goods" means goods that are intended for the personal or family use of the

. consignee or persons carrying them, or which are clearly intended as gifts and the aggregate value or quantity of which does not exceed the amounts laid down in directive issued by the Ministry;

25/ "document" means any document presented physically or by electronic means to the Authority to complete customs formalities;

\

26/ "invoice" means a document issued by a manufacturer or supplier which shows the price of goods;

'll\' t.i'i..Xf!lP. 4f..t.·l:\ ~;Jt-l· ;JII,"I <h'I'C ·ii·r II'IC: 0 4''} i{i'i..?. 'l.ll" Federal Negaru Gazette No 82 91h December, 2014 ... . page 7759

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27/ " identical goods" means goods which are the same in all respects including physical characteristics, quality, reputations and country of origin;

28/ "similar goods" means goods which, although not alike in all respects, have like charact~ristics, and component materials, perfonn the same functions and to be commercially interchangeable; and the quality, origin, reputation and the trade mark of which are among the factors to be considered in detennining their similarity;

29/ "disposal of goods" means transferring of goods through sale, donation or by any other means or the act of destroying goods by way of burning or otherwise;

30/ "prohibited goods" means goods of which the importation, exportation or transit is prohibited by Ethiopia law or international agreement ratified by Ethiopia;

311 "restricted goods" means goods which the importation, exportation or transit is restricted unless it is pennitted by the competent authority in accordance with legal procedures;

32/ "cargo manifest" means a document which indi~ate the consignor, consignee, mark, package number, quality, quantity, weight, cargo declaration number and other particulars of goods;

33/ "compensating product" means product manufactured, processed or repaired abroad or at home, as the case may be, by inward or outward processing;

34/ "certificate of origin" means a document issued by a competent authority in the exporting country certifying the authenticity of the origin of goods;

351 "rules of origin" means a procedure and criteria put in place to detennine the origin of goods in accordance with international, regional or bilateral trade agreements;

36/ "container" means a receptacle wh ich is either flat or open or fully or partially enclosed for containing goods and suitable for repeated use,

t..f./.·A ~ .:~t-l· ;111.111 ¢•rt: ·;(·!{ ti-'IC; •!J <f>"} i{j'i.?, '1.?" Federal Negarit Gazette No. 82 9d' December. 2014 ... . page 7760

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and specially designed to facilitate the carriage of goods by one or more mode of transport;

37/ "customs transit" means customs procedures under which goods are transported under customs control from one customs office to the other;

38/ "customs control" means any measure applied by the Authority to ensure compliance with customs law;

39/ "customs Jaw" includes this Proclamation, regulations and directives issued hereunder and other laws enforced by the Authority;

40/ "customs port'' means any place that is designated by the Authority for unloading, storage and loading of import, export and transit goods for the purpose of enforcing customs laws and includes dry port;

4 1/ "examination of goods" means· the physical examination of goods by customs officer to satisfy that the origin, country of export, nature, condition, quality, quantity, tariff classification and value of the goods are in accordance with particulars furnished in the goods declaration and includes examination of goods on the basis of baggage declarations by travellers;

42/ "duty free shop" means a shop established, upon the authorization of the Authority, in international airports or, where necessary, in other places in which duty and tax free goods are sold to international travellers and other duty tree privileged persons;

43/ "customs crossing" means a designated point of crossing of the customs boundary line for persons and means of transport as well as for import, export and transit goods, and includes international border traffic routes;

44/ ''customs frontier strip" means a 15 kilometres wide part of the customs territory from the customs boundary line of Ethiopia;

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Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7761

45/"risk management" means a system of management by which different risk bands are categorized on the basis of their risk levels in light of fair customs service provision and control with respect to goods brought to or taken out of customs territory;

46t'release of goods" means a procedure whereby goods under customs control are released for the purposes declared;

47/ "customs officer" means an official or employee assigned to discharge customs operations and includes an investigation officer;

48/ "seizure" means taking possession of goods or documents in relation with enforcement of customs law;

49/ "under the cover of legally declared goods" means the act of intermingling of goods that are different in type, size, quantity, value or country of origin with the declared goods;

50/ "traveller" means a person:

a) who is not a domiciliary of Ethiopia and who enters or leaves the territory of Ethiopia; or

b) who is a domiciliary of Ethiopia and who leaves or returns to Ethiopia;

51 / "abandoned goods" means goods that are not collected by their owner within the period prescribed by law completing customs procedures;

52/ "personal effects" means articles which a traveller may require for his personal use and the aggregate value or quantity of which does not exceed the amounts laid down in directive issued by the Ministry;

53/ "customs crime" means offences provided under Part Seven Chapter Two of this Proclamation but not include offences committed by customs officer in executing his duties;

54/ "Ministry" means the Ministry of Finance and Economic Development;

55/ "Authority" means the Ethiopian Revenues and Customs Authority;

1.-f.t.·A ~.:Jt-'1· ,711."1 4l'l'C ii"f ti~C t') <f>'t iti'i.~ 'l.?" Federal Negarit Gazette No. 82 9tl• December. 2014 .... page 7762

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~/ ft·f"'IA.?f':f. '?A?\ ool~'} oollm·)· }.'}-'trJ·?" OO,ft?" a,.,.,.,~ ~l~ ·t·<f>flf,'rl· f11 r>.:u::cOWJ.7i'> ·l:n':'tt>JL oollt.C·)·'> Y·f"h·t-ftc; hOTJ.oofth:J'T(I)o m'l'i':l"· .?C Ooo.V.;J1t;~c; noooolthC f'·f" ~&·1. OOl~ ooil11il11 I

561 "person" means any natural or juridical person;

57/ any expression in the masculine gender includes the feminine.

3. Scope Of Applicatjop

II This Proclamation shall be applied in the entire territory of Ethiopia.

2/ Without prejudice to the provision of sub-article (I) of this Article, this Proclamation shall regulate import goods, export goods, goods in transit and any goods subject to customs control including rights and obligations of persons who takes part in customs formalities.

4. Prohibited or Restricted Imports and Exports

I I No person may import, export or transit prohibited goods.

21 No person may import, export or transit restricted goods unless in compliance with the requirements of the restriction.

PARI TWO

PRINCIPLES OF CUSTOMS OPERATIONS

5. General The customs operations shall:

I I promote a self-assessment system whereby importers and exporters present the value of goods and pay duties and taxes by themselves;

21 be based on the principles of risk management, transparency and accountability and create a conducive environment to provide equitable, expeditious, ,predictable and reliable services in the exercise of customs control;

31 promote and support manufacturing industry and economic development;

4/ provide clear information to the customers and be based on the use of internationally accepted information technology systems through which information is gathered, analysed, used and stored in the course of cooperation and

4..1.t,.A ~ ;Jt-l· .'Jfl.nl of!'!'C ii·~t 1/llc: If! .,. .. i{i'i.~ 'i.S"' Federal Negarit Gazette No. 82 9~' December, io t4 .... page 7763

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consultation among concerned bodies; 51 prevent illegal practices by promoting self­

compliance.

6. Rjsk Maouemept 1/ The customs facilitation service and control

shall Classify the risk level of import, export and transit goods and be carried out with striking balance between facilitation and control which shall be based on a criteria substantiated by information.

2/ Activities performed and decisions passed by the Authority with respect to release of goods, control, compliance management and facilitation shall take the principles of risk management into account.

31 The Authority may employ audit based control and other methods of control to take appropriate measures on such irregularities identified after decision on facilitation is provided in accordance with principles of risk management

4/ The Authority shall issue directive regarding the risk level of import, export and transit goods.

7. Customs Approyed Treatment or Use of Goods

I I Customs approved treatment or use of goods shall be applied in accordance with standards prescribed by this Proclamation without any discrimination as to the nature, quantity, origin, and destination or shipment conditions of the goods.

2/ Sub-article ( I) of this Article may not be applicable if such application is contrary to any measure taken for the protection of public morality, the protection of health and life of humans, animals or plants, the protection of historical and cultural heritages, or other specific treatment or use of goods provided by law .

1..1..1rA '1;J6T ;Jtl.t1J 41'1'C: ft tJ.II(; r!! +1 ~7lZ 'U" Federal Negarit Gazette No. 82 9111 December, 2014 ... . page 7764

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8. Declarant

PART THREE CUSTOMS PROCEDURE

CHAPTER ONE GOODS DECLARATION

I I Any person having the right to dispose of the goods shall be entitled to act as declarant, and shall be entitled to be represented by a customs clearing agent.

21 The declarant shall be held responsible for the completeness and accuracy of the particulars given in the goods declaration and the payment of the duties and taxes.

31 Before lodging the goods declaration the declarant shall be allowed, under such conditions as may be laid down in a directive issued by the Authority, to inspect the goods and to draw samples.

41 A separate goods declaration may not be required in respect of samples · allowed to be drawn, provided that such samples are included in the goods declaration concerning the relevant consignment.

9. Forms of Goods Declaratjop

1/ Goods declaration may be made in writing form, orally, by bodily action or electronicaJly.

2/ Goods declaration to be presented in written form or electronically shall be filled and signed in the form prescribed by the Authority and shall contain the particulars only necessary for completing customs formalities.

10. Supportjpg Documents of Goods Declaratjop

1 I On the presentation of goods declaration made in written or electronic form, original copies of the following supporting documents or electronic copies shall be submitted as required by the Authority:

a) transportation document;

b) invoice;

c) bank permit;

d) packing list;

e) certificate of origin; and

'

'IX' ~i'i.~l'~·t: I.T.trP• ~?t-l· ?11.1'1 <1:1'C 1tf tJ.IIC c1J ~1 Ui.?; <J.r Federal Negarit Gazene No. 82 9111 December. 2014 .... page 7765

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f) other documents necessary to ensure compliance with customs laws and prescribed by directive issued by the Authority.

21 Where there are adequate reasons, the Authority may accept only copies of the supporting documents listed under sub article {I) ofthis Article.

31 Transportation documents that are required in support of export goods shall be a document that is used as evidence for the cost of transportation of goods up to the customs port of exit.

4/ Where supporting documents cannot be presented to customs on time for adequate reasons, the Authority may, upon requiring a guarantee, allow the documents to be presented within the time to be specified by directive of the Authority after providing the service.

51 Supporting documents and goods declaration shall constitute a single indivisible legal instrument upon acceptance of the declaration.

61 The Authority may require any supporting document presented in a foreign language to be translated into Amharic or into English by an official translator.

11. Allowing Provisional Goods Declaration

I I Where, for reasons deemed valid by the Authority, the declarant does not have all the information required to make the goods declaration, a provisional goods declaration shall be allowed to be lodged, provided that it contains the particulars deemed necessary by the Authority for the assessment of customs duties and that the declarant undertakes to produce final goods declaration within a specified period.

2/ If the Authority allows the presentation of a provisional goods declaration, the tariff treatment to be accorded to the goods may not be different from that which would have been accorded had a complete and correct goods declaration been lodged in the first instance.

3/ The Authority shall issue directive for the proper application of the provisions of sub-article (I) of this Article.

4-f../,.A ~.?t.:t· ;Jtl."l <ll'l't: ·ji·ft IJ.IIt: Y1 4''1 ~7i.1. ~.9" Federal Negarit Gazette No. 82 9'11 December, 2014 .... page 7766

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12. Goods Subject to Goods Declaratjop

1/ Without prejudice to the provisions of other laws any import, export or transit goods shall be subjec to goods declaration.

2/ Any goods in respect of which goods declaration i: presented shall, in the declaration, be identified as:

a) dutiable or duty free, if entered for home use 01 under duty draw back import regime;

b) out right export or temporary export, if entered fo1 export;

c) imported for inward processing and whether then is duty draw back;

d) export_ed for outward processing and whether the import is for home use or whether there is dut) draw back; or

e) temporarily imported without payment of dutie: and taxes.

3/ The Authority may, by directive, allow certain good: to complete. customs formalities without lodgin~

goods declaration in written form or electronicall) depending on their nature or use.

13. Acceptance of Goods Declaratjop

1/ A goods declaration shall be deemed to be accepte<i when the declaration and supporting documents enumerated under Article I 0{1) of this Proclamation has been registered in the customs database and verified by the Authority fot completeness and accuracy.

2/ Verification of goods declaration shall be effected immediately after its presentation.

3/ Any error that makes goods declaration ot supporting documents incompelete or defective shall be rectified by the declarant before having the goods declaration registered.

'lA' ~7i.Xl~ '-1..&-A 't;Jt+ ;JI&."' .,1'C: 1tl IJ~(; 0 +'J 171.~ 't.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7767

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4/ Notwithstanding the provision of sub-article (3) of this Article errors committed, after presentation of goods declaration, with fraudulent intent or gross negligence shall entail penalty in accordance with this Proclamation.

51 When the Authority rejects the goods declaration, it shall state the reasons to the declarant in writing.

14. Amepdmept of Declaratiog

I /The declarant may amend one or more of the particulars of a goods 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 (I) of this Article, any amendment may not be made, unless authorized by the Authority for good cause, after the Authority has informed the declarant that it intends to examine the documents or goods or it has established that the particulars are incorrect.

15. Capcel!atjog of Dec!aratjog

1/ Where the declarant fails to proceed with the customs formalities within five working days after the presentation of a goods declaration or after completion of the preparation of an assessment notice, the goods declaration may be cancelled.

2/ Goods declaration may be cancelled upon the request of the declarant, where it is proved that the declaration has been presented contrary to the provisions of this Proclamation or any appropriate customs procedure and payment has not yet been effected.

3/ Notwithstanding the provisions of sub-article (2) of this Article, the request for cancellation may not be permitted after release of the goods.

4/ The Authority may allow cancellation of the goods declaration on good cause prior to the payment of the duty and tax.

51 Allowing the cancellation of goods declaration pursuant to this Article may not exonerate the declarant from a penalty that may be imposed in accordance with this Proclamation.

'IX' ~lt.U~X ~Y..Ir/:\ 'l:Jt"'· ;JII."I <l:•rc: ii'!t ti.IIC: r.il 4''1 ~7i.1. 'f.9" Federal Negarit Gazette No. 82 9~' December, 20 14 .... page 7768

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CHAPTER TWO

CUSTOMS TRANSIT ANQ TRANSHIPMENT

16. General ·

II The Authority shall allow goods to be transported under customs control in the customs territory:

a) from a customs station of entry to a customs station of exit;

b) from a customs station of entry to an inland customs station;

c) from an in land customs station to a customs station of exit; or

d) from one inland customs stations to another inland customs station.

2/ Goods being carried under customs transit may not be subject to the payment of duties and taxes, provided the conditions laid down by the Authority are complied with and that any security required has been furnished.

3/ The declarant and the carrier shall jointly and severally be responsible for ensuring that the goods are produced intact at the customs station of destination in accordance with the conditions imposed by the Authority.

41 Notwithstanding the provisions of sub-article ( I) of this Article, the Authority may, when it is satisfied that the conditions laid down by its directive are met, authorize:

a) a consignee to receive goods directly at his premises without having to present them at the customs station of destination; or

b) a consignor to send goods directly from his premises without having to present them at the customs station of departure.

17. Goods Declaration for Customs Transit

Notwithstanding the provisions of Article 12( I) of this Proclamation, any commercial or transport document setting out clearly the necessary particulars may be accepted as the descriptive part of the goods declaration for customs transit and such acceptance shall be noted on the document.

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18. Sealing and Identification of Consignments

I I The customs station of departure shall take all necessary action to enable the customs station of destination to identify the consignment and to detect any unauthorized interference.

11 When a consignment is conveyed in a transport­unit and customs sealing is required, the customs seals shall be affixed to the transport-unit itself provided that the transport-unit is so constructed and equipped that:

a) customs seals can be simply and etTectivel) atlixed to it;

b) no goods can be removed from or introduced into the sealed part of the transport-unit without leaving visible traces of tampering or without breaking the customs seal: ··

c) it contains no concealed spaces where goods may be hidden: and

d) all spaces capable of holding goods are readily accessible for customs inspection.

3/ The Authority may decide whether a transport-unit is secure for the purposes of customs transit.

4/ Where the accompanying documents make it possible unequivocally to identify the goods. such goods may be transported without a customs seal or fastening unless:

a) the customs station considers it nt!cessary in thl! light of risk management:

b) it is require~ to facilitate the customs transit operation as a whole: or

c) an international agreement so provides.

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5/ If a consignment is, in principle. to be conveyed under customs seal and the transport-unit cannot be effectively sealed. identification shall be assured and unauthorized interference rendered readily detectable by:

a) full examination of the goods and recording the results thereof on the transit document:

b) affixing customs seals or fastenings to individual packages;

c) a precise description of the goods by reference to samples, plans, sketches, photographs. or similar means, to be attached to the transit document

d) stipulation of a strict routing and strict time limits: or

e) customs escort.

61 When the Authority fix a time limit for customs transit under paragraph (d) of sub-article (5) of this Article, it shall be sufficient for the purposes of the transit operation. Such time limit may be extended at the request of the declarant or the carrier. and for reasons deemed valid by the Authority.

7/ The Authority shall require goods to follow a prescribed itinerary or to be transported under customs escort in accordance with paragraph (d) or (e) of sub­article (5) of this Article when it considers such a measure to be indispensable for the purpose of customs control.

8/ The decision to waive sealing of a transport-unit under this Article shall be the prerogative of the Authority.

19. Customs Seals

II Customs seals and fastenings used in the application of customs transit shall fulfill the requirements stipulated by directive ofthe Authority.

2/ Customs seals and identification marks affixed by foreign customs shall be accepted for the purposes of the customs transit operation unless:

a) they are considered not to be sufficient;

b) they are not secure; or

1A' ~7i.Uit?i l.'-&.A ~.;.tt-l· ,?/1.''1 i:'l't: ·;nt IJ"C ~ 4>'J !t7i.?; ~ .SI" Federal Negarit Gazene No. 82 9~' Dl!cember, 2014 .... pagl! 7771

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c) the Authority proceed to an examination of the goods.

3/ When foreign customs seals and fastenings have been accepted pursuant to sub-article (2) of this Article, they shall be afforded the same legal protection as customs seals and fastenings used by the Authority.

20. Procedures En Route

1/ A change in the customs station of destination shall be accepted without prior notification except where the Authority have specified that prior approval is necessary.

2/ Transfer of goods from one means of transport to another shall be allowed without authorization by the Authority. provided that any customs seals or fastenings are not broken or interfered with.

3/ The Authority may allow goods to be transported under customs transit in a transport-unit carrying other goods at the same time, provided that it is satisfied that the goods under customs transit can be identified and the other customs requirements shall be met.

4/ The declarant or the carrier shall report accidents or other unfor~seen events directly affecting the customs transit operation promptly to the nearest customs station or other appropriate government body.

21. Termination of Customs Transit

I I For the purpose of termination of a customs transit operation, the goods and the relevant goods declaration shall be presented to the customs station of destination within the time limit fixed, without the goods having undergone any change and without having been used, and with customs seals, fastenings or identification marks intact.

2/ The customs station of destination shall, as soon as the goods are placed under its control, arrange without delay for the termination of the customs transit operation after having satisfied itself that all conditions have been met.

1..1./.·A ~:lt·l· :111.111 -l:•t•t: •i(i( ll.llt: ~i +'t iii'i.?: 'J.ll" Federal Negari1 Gazelle No. 82 9d• December. 2014 . .. . page 7772

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•

3/ If goods on transit are not presented to the customs station of destination within the prescribed time limit for reasons specified in the directive to be issued by the Authority, the guarantee shall be forfeited to the government.

22. Trapssbjpmept

II Transshipment of goods may be allowed upon request submitted by the importer. carrier or by the customs agent.

21 Any commercial or transport document setting out clearly the necessary particulars shall be accepted as the goods declaration for the application of this Article.

3/ When the Authority considers it necessary, it shall take precautionary measure at importation to ensure that the goods to be transshipped shall be identifiable at exportation and that unauthorized interference shall be readily detectable.

4/ The Authority may fix a sufficient time limit for the exportation of goods declared for transshipment.

51 Goods admitted to transshipment may not be subjected to the payment of duties and taxes.

CHAPTER THREE CUSTOMSPROCEDURESFOR

CLEARANCE OF GOODS

23. Examjpatjop of Documents apd Goods

II The Authority may, to ensure that goods to be released are covered by a registered declaration. examine the goods and take samples for examination and analysis.

2/ The declarant shall be entitled to be present when the goods are examined or samples are taken: provided, however, that if he fails to appear. the Authority shall proceed to conduct the examination or to take the samples in the presence of the warehouse operator.

3/ The cost of transport of the goods to the place where they are examined or samples are taken. the cost of taking samples and the cost of examination as well as any expense related thereto shall be borne by the declarant.

'lA' :~7i.?:Y.<tf. '-"/,.A ~,.:ItT ::III.IIJ 4:'1't: ii'l 11-'IC: 0 +'J li7i.1 '}.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7773

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4/ The Authority may not be liable for payment of any compensation to the declarant for samples taken in compliance with customs law.

51 Where only parts of the goods covered by the goods .declaration are examined the result of such examination shall apply to all goods indicated by the d.eclaration.

6/ Where the declarant considers that the result or partial examination is not valid as regards the remainder of the goods, he may request further examination of the goods and shall cover the expenses incurred by such examination.

7 I Where the goods declaration is not made subject to verification, the customs formalities shall be applied based on the particulars stated in the declarations.

8/ Goods that meet the conditions specified in the directive issued by the Authority may be given priority in undergoing customs procedure.

24. Placjpe ldeptjfieatjop Mark op Goods

1/ The Authority shall place identification mark on the goods where identification is required in order to ensure compliance with the procedure for which the goods have been declared.

21 The identification mark affixed to the goods or the means of transport shall be removed or destroyed by the Authority or by a person authorized by the Authority except in the case of force majeure to be determined by directive of the Authority, where their removal or destruction is essential to ensure the protection of the goods or means of transport.

25. Release of Goods

1/ Goods declared shall be released as soon as they are examined by the Authority or the Authority decided not to examine them, provided that:

a) they are not subject to prohibition or an offence is committed in relation to them;

b) where the conditions of placing the goods under the customs procedure in question are fulfilled;

c) in the case of restricted goods, the permit issued by the appropriate body pursuant to the relevant law is presented; and

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d) any applicable duties and taxes have been paid or security is furnished.

2/ The Authority may, in accordance with a directive issued by the Ministry, release goods upon receiving a guarantee from the importer to secure payment of the taxes and duties within a certain period of time: provided, however. that the period of such deferred payment may not exceed 12 months.

31 Where samples are taken and technical documents and expert advice is required to determine taxes and duties, the Authority may release the goods with security before the results of such examination are known.

4/ All the goods covered by a declaration shall be released at the same time unless the condition requires otherwise.

26. Replacement and Compensatory Goods

I I Goods imported for home use may be at lowed to be re-exported and replaced within one year from the date of importation without additional. payment of duties and taxes upon the request of the importer if they are incompatible to their intended purpose due to defect, error of consignment or their incompleteness.

2/ Notwithstanding the provisions of sub-article (I ) of this Article, if the Authority is convinced that the goods found to be incompatible to their intended purpose due to defect, error of consignment or their incompleteness cannot be re-exported before the replacement goods are imported, it may allow the importation of the replacement goods without payment of duties· and taxes upon submission of a guarantee for the re-export of the goods within a certain period of time or, if such goods cannot be used for any other purpose, after their delivery to the Authority.

31 Where it is ascertained by sufficient evidence that goods imported for home use are Jess than the quantity stated in the goods declaration, the Authority may allow the remaining goods to be imported or refund the amount of tax and duties paid on the remaining goods.

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27. Release of Coods for _free Cjrculatjon

IJUnless otherwise previded by law, any goods may , not be released before the payment of duties and taxes.

21 Any imported goods that have completed the necessary customs formalities and released for free circulation shal l be considered as domestic goods.

3/Goods released for free circulation shall lose the status of domestic goods where:

a) the goods declaration for their release for free circulation is invalidated: ··

b) they are imported for inward processing and treated under the duty draw back or voucher scheme:

~) they have to be re-exported in accordance with the terms of the contract due to the fact that they are defective or fail to meet the require<! standards; or

d) they are re-exported or used only for th( permitted purpose and subject to drawbad system.

28. Pre-arrjyal Clearance

1/ The importer or his agent may lodge his declaratio1 with suppo!)ing documents prior to the arrival of th goods and may request for a pre-arrival clearance t• be issued upon examination of the declaration an· supporting documents.

2/ The Authority may examine the declaration an supporting documents presented to it prior to th arrivaiJ~of the goods and issue release of goods rig! upon th-eir arrival.

29. Clearance Sybsegyept to Release of Goods

The Authority may release goods •prior to tl· completion of customs formalities if it is satisti' that the declarant can subsequently accomplish a the custom formalities; provided, however, that tl declarant produces a commercial or offici document containing the main particulars of tl consignment concerned and acceptable to tl Authority, and that security, where required. h been furnished to ensure collection of a1 applicable duties and taxes.

1..1.(,.A ~;Jtor ?11.111 -ll'l't: iii( U"'C: <!! 4>'J K7i.:t <J.9" Federal Negarit Gazette No. 82 9111 December. 2014 .... page 7776

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CHAPTER FOUR

CUSTOMS PROCEDURE FOR TRAVELERS

30. Goods Declaration by Travelers

1 I A traveler may be permitted to make an oral

declaration in respect of the goods carried by him;

provided, however, that a written or electronic

declaration shall be required for goods carried by a traveler which constitute an importation or

exportation of a commercial nature.

2/ A traveler on arrival may be allowed to make a

declaration by choosing between the following

types of channel:

a) a channel, identified by green symbol, that is

for the use of travelers carrying goods in

quantities or values not exceeding those

admissible duty-free and which are not subject

to import prohibitions or restrictions; or

b) a channel, identified by red symbol, that is for

the use of travelers carrying goods in quantities

or values exceeding those admissible duty-free

or which are subject to import prohibitions or

restrictions.

3/ The Authority, in co-operation with other relevant

bodies, may use internationally standardized

advance passenger information, where available, in

order to facilitate the customs control of travelers and the clearance of goods carried by them.

31. Storage of Goods Carried by Travelers

Goods carried by travelers shall be stored, subject to the

conditions prescribed by the Authority, pending

clearance under the appropriate customs procedure, re­

exportation or other disposal in accordance with this Proclamation:

I I at the traveler's request;

2/ when the goods concerned cannot be cleared immediately; or

3/ where the other provisions of this Chapter do not

apply to such goods.

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1/ A baggage arriving or leaving before or after th traveler shall be cleared under the procedur applicable to accompanied baggage or under anothe simplified customs procedure.

2/ Any authorized person shall be allowed to presen unaccompanied baggage for clearance on behalf Oi

the traveler.

33. Non-Commercial Goods and Personal Effects

11 Notwithstanding any provision to the contrary under Part Four of this Proclamation, a system of flat-rate assessment of duties and taxes may, where appropriate, be applied to non-commercial goods imported or exported by travelers. ··

2/ Travelers shall be allowed to import or export personal effects free of duties and taxes.

3/ Returning residents shall be permitted to re-import free of duties and taxes personal effects which they took with them at the time of their departur~ and which were in free circulation in the customs territory.

4/ Where it is necessary to lodge '\ temporary admission declaration for non-residents' personal effects, the Authority may fix the time limit for the re-exportation of such personal effects by reference to the length of the traveler's stay in the customs territory .

51 The Authority may, at the request of the traveler on the basis of valid reasons, may extend the time limit fixed pursuant to sub-article (4) of this Article.

6/ The conditions under which travelers entering or leaving the customs territory may use their private means of transport shall be determined by directive to be issued by the Authority.

7/ A non-r~sident traveler may re-export temporarily admitted personal effects through a customs port­other than that through which they were imported.

1..1.~A ):.»t-l- :.»ILIIJ <I!'I'C Tl IJ~C 0 +'l llU 't.r federal Neprit Gazette No. 82 911> December, 2014 ... . page 7778

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8/ The At!thority may not require the re-exportation of personal effe.cts of a non-resident traveler which have been destroyed or seriously damaged due to accident or force majeure.

34. Trapsjt Trayelers Transit travelers who do not leave the transit area may not be required to pass through any customs control; provided, however, that the Authority may maintain general surveillance of transit area$ and take any action necessary when a customs offenc<( is suspected.

35. lpformatjop Copcerpjpg the Customs Facilitjes Applicable to Trayelers

The Authority shall make availabl~, through the appropriate means, information concerning the customs facilities applicable to travelers in the Amharic ·and

English languages.

CHAPTER FIVE

CUSTOMS PROCEDURE FOR IMPORTATION AND EXPORTATION OF GOODS THROUGH THE

POSTAL SYSTEM

36. Customs Coptrol

Goods importeq or exported through the postal system shall be subject to customs control.

37. Duty to Report

Any person authorized to provide postal services shall report by means of a manifest or in any other approved manner, all goods arriving or departing through the

postal system and shall present such goods to a customs officer for clearance.

38. Postal Goods Declaratjop

I I Where any form completed by the sender, label affixed or supporting documents produced in respect of goods imported or to be exported through the postal system shows that:

a) the goods have a value not exceeding the value determined by the Authority;

b)\ .

Importation or exportation of the goods does not require certification; and

1~ '- t1i.tVi:'iJ l..f.{,.l\ '1;JtT ;JtL"' <1!1'C fi IJ"'C; 0 +1 f1i.~ 'U" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7779

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c) the imported goods do not require to be placed under a different procedure other than the customs procedure applicable to goods for home use;

such form, label or supporting documents shall be considered as an acceptable declaration for the purpose. of customs formalities.

2/ A separate goods declaration shall be required for goods imported or to be exported through the postal system and are not covered by the provisions of sub­article (I) ofthis Article.

39. Qeleeatjog

The Authority may delegate postal service providers to collect duties and taxes on goods imported and\ exported through the postal system.

CHAPTER SIX

CUSTOMS PROCEDURE APPLICABLE TO MEANS OF TRANSPORT FOR COMMERCIAL USE AND

STORES

40. Temporary Admjssjog of Meaps of Trapspod for Commerejal Use

1 I Any means of transport for commercial use, whether loaded or not, shall be allowed to be brought temporarily into the customs territory relieved from payment of duties and taxes, provided that:

a) it is not used for internal transport in the customs territory; and

b) it is intended for re-exportation without having undergone any change except nonnal depreciation due to its use, normal consumption of lubricants and fuel and necessary repairs.

2/ The Authority may require security for temporary admission of me~ms of transport for commercial use duly registered abroad when it considers it essential for the purposes of customs control.

3/ The Authority may fix a time limit for the re­exportation of means of transport for commercial use, taking into account all the circumstances of the transport operations intended.

--- - -----

1..'-lrl\ ~;Jt-l- ;JH.IrJ 411'C ft U~C .. +, 17i.~ 't.f" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7780

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4/ The Authority may, at the request of the person concerned and for reasons deemed valid, extend the period fixed pursuant to sub-article (3) of this Article.

41. Temporary Admission of Parts and Equipment

1/ Special equipment for the loading, unloading, handling or protection of cargo, whether or not it is capable of being used separately from the means of transport for commercial use, which is imported with the means of transport for commercial use and is intended to be re-exported therewith, shall be allowed to be brought temporarily into the customs territory relieved from payment of import duties and taxes.

21 Parts and equipment which are to be used, in the course of repair or maintenance, as replacements for parts and equipment incorporated in or used on a means of transport for commercial use already temporarily imported into the customs territory, shall be allowed to be brought temporarily into the customs territory relieved from payment of duties and taxes; provided, however, that the importer shall re-export or handover the replaced part to the Authority.

42. Declaration of Arrival

The Authority may require the lodging of a declaration of arrival of a means of transport for commercial use containing the particulars necessary to ensure compliance with the customs law.

43. Customs Procedures for Departure

II Customs procedures applicable upon the departure of means of transport for commercial use may, as appropriate, include:

a) the lodging of a declaration of departure with the Authority;

b) the affixing of customs seals;

c) the designation of a specified customs route; and

d) the taking of measures for monitoring unauthorized delay in the departure.

2/ A means of transport for commercial use shall also be permitted to depart from the customs territory through a customs station other than that through which it arrived.

'I~' ~7i.~}'itfi 4.1./,.A 'l.:.~t-1· .:JILfll of:'I'C: i!il II~C: oJ) +'J ii7i.X 'U" Federal Negarit Gazette No. 82 9u' December, 2014 .... page 7781

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44. Stores on Board Arriving Aircraft or Train

I I Stores for consumption by the passengers and the crew of an aircraft or train arriving in the customs territory or stores necessary for the operation and maintenance of the aircraft or the train which are on board ·such means of transport shall be exempted from. import duties and taxes provided that they remain on board.

21 Notwithstanding the provisions of sub-article (I) of this Article, stores for consumption by the passengers and the crew imported as provisions on international express trains shall be exempted from import duties and taxes provided that:

a) such goods are purchased in the countries crossed by the international train in question; and

b) any duties and taxes chargeable on such goods in the country where they were purchased are paid.

31 The Authority may not require the pr~sentation of a separate declaration of stores remaining on board the aircraft or the train.

4/ When an aircraft is to land at one or more airports in the customs territory, the issue of stores, free of duties and taxes, shall be allowed for consumption on board both during the stay of the aircraft at such intermediate airports and during its flight between such airports. -

51 The Authority may require the carrier to take appropriate measures to prevent any unauthorized use of the goods including sealing of the stores, when necessary.

61 The Authority may require the removal of stores from the aircraft or train for storage elsewhere during its stay in the customs territory when it considers it necessary.

45. Supply of Stores

II An aircraft which depart for an ultimate foreign destination shall be entitled to take on board, exempted from duties and taxes:

a) stores in such quantities as the Authority deem reasonable hav:ng regard to the number of the passengers and the crew, to the length of the flight and to any quantities of such stores already on board;

---- --------~

'fA" Wf1tf l..~t-A ~..7~-l- .7t&."l <IITC ft U"'C ':!) +' lti'i.~ <t.r Federal Negarit Gazette No. 82 9ill December. 2014 .... page 7782

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b) stores for consumption necessary for its operation and maintenance, in such quantities as are deemed reasonable for operation and maintenance during the flight having regard also to any quantities of such stores already on board.

2/ Replenishment of stores exempted from duties and taxes shall be allowed for an aircraft which has arrived in the customs territory and which needs to replenish its stores for the journey to its final destination in the customs territory.

3/ The Authority shall allow stores for consumption supplied to an aircraft during its stay in the customs territory to be issued under the same conditions as are applicable in this Chapter to stores for consumption held on board arriving aircraft.

4/ The Authority may require a declaration of stores taken on board aircraft upon departure from the customs territory, containing minimum information necessary for the purpose of customs control.

46. Other Disposal of Stores

Stores on board aircraft or train having arrived in the customs territory shall be allowed:

1/ to be cleared for home use or to be placed under another customs procedure, subject to compliance with the conditions and formalities applicable in each case; or

2/ subject to prior authorization by the Authority, to be transferred respectively to other aircraft or train in international traffic.

CHAPTER SEVEN

CONSIGNMENT FOR EMERGENCY RELIEF

47. Emergency Relief Consignment

For the purpose of this Chapter, "emergency relief consignment" may include goods, vehicles and other means of transport, foodstuffs, medicaments, clothing, blankets, tents, prefabricated houses, water purifying and water storage items, and other goods of prime necessity, forwarded as aid, upon the request of the appropriate government body, to those affected by disaster.

'111' ~7i.~f·lif 4-l.t .. A ).:~6-l· .:JH."' <fi1'L: ff tJ.tlt: ~ +l f7i.~ 'U" Federal Negarit Gazette No. 82 9d• December. 2014 .... page 7783

,t.fbOf!L& 1.11. f6C4;t iJI'IP"f llc\-J.Il=t5'1+0t 48. Customs Procedure for Clearance of Emergency

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1/ In the case of emergency relief consignments the Authority may allow:

a) lodging of a simplified goods declaration or of a provisional goods declaration subject to the

production of final goods declaration within a specified period;

b) lodging, checking and registering of the goods declaration and supporting documents prior to the arrival of the goods, and their release upon arrival;

c) clearance outside the designated hours of business or away from customs stations a.nd the waiver of any charges in this respect.

21 The Authority may conduct examination or sampling of goods of emergency relief consignments in exceptional circumstances.

3/ Clearance of emergency relief consignments for

import, export or transit shall be carried out as a matter of priority.

49. Exemption from Duties and Taxes

Consignments for emergency relief shall be imported or exported, upon decision of the appropriate government body, free of duties and taxes otherwise payable.

CHAPTER EIGHT

CUSTOMS WAREHOUSE PROCEDURE

50. Warebousjpg of Goods

I I Goods arriving at any customs port shall be deposited in temporary customs storage or bonded customs warehouse.

2/ Particulars of goods stored in temporary customs storage shall be registered in t~e warehouse register book.

-~--~-- _ ..

~T.t·A 'I:Jt·l · ;JII.1 '1 <f: •r r: ·j(·!{ IJ .IIC •!i .,.., ii7i.~ 'J.?" Federal Negant Gazem: No. 82 911' December, 2014 .... page 7784

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3/ Goods to be deposited in a bonded customs warehouse shall be entered in a warehouse declaration and presented to the Authority for approval.

4/ Goods stored in temporary customs storage shall be subject to such handlings which are necessary for ensuring their preservation without altering their form Jnd nature.

51 Goods which constitute a hazard, which are likely to affect other goods or wh ich require special installations shall be accepted only by customs warehouses specially designed to receive them.

6/ Where delivery of the goods to the intended warehouse has not been made, the warehouse operator shall forthwith report to the Authority the non-delivery of the goods to the warehouse.

7/ The document to be required when goods are placed under temporary storage shall be that used to describe the goods when they are produced to the Authority.

8/ The Authority shall accept the cargo declaration or another commercial document as the document to be required to place the goods under temporary storage, provided that all the goods mentioned in that cargo declaration or that other commercial document are placed in a temporary store.

SJ. Tjme Limjt ofStoraze jp Customs Warehouse

11 Goods imported by using sea or land transport and stored in a temporary customs storage shall undergo customs procedures and be removed within 60 days from the date of storage.

2/ Goods imported by using air transport and stored in a temporary customs storage shall undergo customs formal ities and be removed within 30 days from the date of storage.

3/ Any commercial good other than goods in a duty free shop stored in customs bonded warehouse shall undergo customs procedures and be removed within four months from the date of storage. The period under which goods stored in a duty free shop have to undergo customs procedures shall be determined by regulation to be issued by the Council of Ministers.

'II\' ~i'i.lY.ii·f. ~f.(,.&\ ~;Jt-l· .?11.''1 of:'l'l: ·ii"r ll~c: oil +'t !fit~ ,,9" Federal Negarit Gazette No. 82 9lh December. 2014 .... page 7785

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41 Any machinery, equipment and input to be used for producing goods for domestic consumption and stored in custom bonded warehouse shall undergo customs formalities and be removed within one year from the date of storage.

51 Goods owned by a person who is permitted to use bonded warehouse but mistakenly stored in temporary customs storage shall, within 12 working days, be transferred to the bonded warehouse.

61 Goods stored in temporary customs storage or bonded warehouse may not be kept for more than 7 working days after the completion of customs formalities.

7 I Goods stored in temporary customs storage or bonded warehouse and not removed within. the time limit specified in sub-article {I), (2), (3), (4) and (5) of this Article shall be transferred to government customs warehouse.

81 lf the owner of goods transferred to government customs warehouse pursuant to sub-article (7) oJ this Article pays the taxes and duties payable and other costs prior to their disposal, he shall have th€ right to take the goods within 7 working days frorr the date of such payment.

91 Where the permit granted for a temporary custom~ storage or bonded warehouse is cancelled before th~ expiry of the time limit prescribed for storage o goods, the goods shall be transferred to anothe temporary customs storage or bonded warehouse fo the remaining time of storage.

10/ Any expense for transferring goods to anothe customs warehouse pursuant to sub-article (7) o this Article shall be covered by the owner of th storage whose permit has been cancelled.

I I I The Authority may, for good cause, allow extensio ofthe time limit provided for in this Article.

52. Remoyal of Goods from Customs Warehouse

I I Goods stored in temporary customs storage or bonded customs warehouse may not be remove from such warehouse except in accordance with th customs law and upon due entry for any of th following purposes as may be appropriate:

1~ l7i.lrH 41.(.-A '1,76.:,. .;~tl.nt <f:TC iff tJ~C c!JI +l f7i.1 't.1" Federal Negarit Gazette No. 82 9'" December. 2014 .... page 7786

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a) released for home use upon payment of taxes and duty due thereon;

b) transferred to a factory manufacturing under customs control;

c) transferred to another customs warehouse or released for transit;

d) released for export; or

e) released for sale in the duty free shop.

2/ Without prejudice to the provision of Article 132 (9) of this Proclamation, goods deteriorated, spoiled or damaged by accident or force majeure before leaving the customs warehouse shall be considered as if they had been imported in their deteriorated, spoiled or damaged state; provided, however, that such deterioration, spoilage or damage is established to the satisfaction of the Authority.

53. Goods Found in Excess of Entry

!/ Without prejudice to the provision of At1icle 143 (2) of this Proclamation where the operator of a temporary customs storage or bonded customs warehouse finds goods in excess of entry in the goods declaration, cargo manifest or transit documents, he shall immediately report the excess to the branch of the Authority having received the goods declaration.

2/ The duties and taxes in respect of excess goods reported pursuant to sub-article ( 1) of this Article shall be paid forthwith.

54. Operations Permitted in Customs Warehouse

The Authority may, subject to such safeguards as it may consider necessary, authorize the owner, possessor or person having control over goods stored in temporary customs storage. to make operations necessary for the preservation of the goods or repacking, breaking bulk or grouprng of packages.

SS. Goods Taken for Sample

1/Samples of goods stored in a customs warehouse may be removed from the warehouse in a quantity sufficient to:

a) ascertain the type and the material content of goods to classify. them under the proper tariff headings;

1A' ~l\Xf•lf1 l..l.t·A ~;Jt-l· :111.111 'll'f't: 1(f II~C ~ +') lilt?: 't.1" Federal Negaril Gazelle No. 82 9111 December, 2014 .... page 7787

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b) ascertain the type, quality and origin of goods for valuation purpose;

c) satisfy a court or police order requmng the presentation of sample for inspection;

d) ascertain the price indicated on the invoice is actually related to the specified item;

e) other purposes determined by the Director General ofthe Authority.

2/ Goods removed as sample shall be returned in the ­same quantity and condition as soon as the purpose for which they are taken out is fulfilled; provided, however, that where it is not possible to return them due to their nature or due to their being used for analysis, it shall be presumed as they are warehoused for the purpose of assessment of duties, ta~es and other charges.

56. Customs Control on Customs Warehouses

I I Any customs warehouse and goods deposited in the warehouse shall be under customs control.

2/ No person, other than authorized by the Authority, may enter a customs warehouse.

31 Customs control on customs warehouse and goods deposited in customs warehouse shall include any

measure taken to ascertain the following:

a) the registration and periodical reporting, in accordance with the manner specified by the Authority, of goods stored in and cleared from a customs warehouse;

b) the transfer of goods referred to in Article 51 (7)

of this Proclamation to government customs warehouse;

c) the segregation of goods stored in a customs warehouse on the basis·oftheir type and nature to enable their safe storage and accessibility for customs control;

d) the customs warehouse is operated in accordance with the permit given with respect to it.

1~· Yl\fff 1..1.(,.A ~;J6+ ;Jt&,nl 411'1: ft IIJ\l; ~ +•t i11t1 't.,. Federal Negarit Gazette No. 82 9111 December. 2014 .... page 7788

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57. Transfer of Goods to Goyerpmept Customs Warehouse l/ The operator of a temporary customs storage

where goods to be transferred to government customs. warehouse in accordance with Article 51 (7) of this Proclamation are stored shall transfer the goods to:

a) government customs warehouse; or

b) any other storage place designated by the Authority.

2/ Where the operator referred to in sub-article (I) of this Article fails to transfer the goods to the government customs warehouse ·or to the storage place designated by the Authority, the Authority may:

a) itself transfer the goods at the cost of the warehouse operator;

b) decide the goods to remain in such warehouse subject to certain conditions prescribed by the Authority.

3/ Where goods are seized due to contravention of customs law, the Authority may:

a) transfer the goods to government customs warehouse; or

b) decide the goods to remain in business premises where they are stored.

4/ The storage place where goods are transferred pursuant to sub-article ( l) (b) of this Article or the warehouse or business premises where goods are stored pursuant to sub-article (2) (b) or (3) (b) of this Article shall be deemed to be a government customs warehouse with respect to such goods.

51 The person in charge of the warehouse, storage place or business premises deemed to be a government customs warehouse pursuant to sub­article (4) of this Article shall be responsible for the safety of the goods as well as for the duties and taxes thereon.

1~ m~ffi I..I.~A ~.:J6-l- .:JII.tfJ 411'C itl li~C: Y1 +'t i1t~ 'U" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7789

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58. Ggyerpmept Customs Warebguse Reegrds

II The Authority shall keep records of goods stored in a government customs warehouse or in a warehouse, storage place or business premises deemed to be government customs warehouse, containing the following particulars:

a) description of the goods;

b) distinguishing marks of the goods;

c) the name and address of the importer or exporter;

d) the name and address of the carrier;

e) the designation and address of the government customs warehouse or the warehouse, storage place or business premises where the goods are stored; and

f) other necessary information.

2/ The Authority shall take and keep copies documents relating to the importation or exportation and carriage of the goods.

59. Warehouse Fee

J/ Warehouse fees shall be calculated as follows:

a) for goods stored in a temporary customs storage or bonded customs warehouse, established for rental use, from the date of deposit until released upon completion of customs procedures or their transfer to another customs warehouse;

b) for goods stored in government customs warehouse: (J) if they are forfeited upon seizure due to

contravention of the customs law or forfeited due to being abandoned by the owner, from the date of sales until the buyer takes delivery of them;

(2) if they are disposed otherwise than by sale , or donation upon being seized and forfeited due to contravention of the customs law, from the date of deposit until disposal;

(3) ifthey are stored in the warehouse pursuant to Article 51(7) of this Proclamation, from the date of deposit until released upon completion of customs procedures or until the buyer takes delivery of them in case of sale.

I.F.l.-A ~.?6-l- ;Jil."J <ll'l't: ft tJ~C: @ +'t fR.i «t.9" Federal Negaril Gazette No. 82 9th December, 2014 .... page 7790

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fllm"'JO;f'PA 1 m.eSJO

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2/ The rate of customs warehouse fees shall be detennined by regulation of the Council "'f Ministers.

3/ Seized goods that could not be released against security shall be exempted from warehouse charge from the date of seizure until released by a final decision in accordance with this Proclamation. Such goods shall be removed from the warehouse within two months from the date the final decision for their release is rendered.

4/ If goods that could not be released against security are stored in a licensed customs warehouse, they shall be transferred and stored in government customs warehouse.

60. Transfer of Owpership of Goods in Customs War~house

1/ The Authority may permit transfer of ownership to another person while the goods are stored in customs warehouse.

2/ Without prejudice to Article 130 of this Proclamation, the person to w})om ownership of goods stored in customs warehouse is transferred shall have the obligation to observe the obligations and restrictions imposed on the previous owner by virtue of the law or contract in connection with goods as well as decisions rendered in accordance with the law.

61. Disposal of Abapdoped Goods

II Goods abandoned by the owner in writing before the expiry of the period stipulated under Article 51 ( 1 ), (2) or (3) of of this Proclamation and not related to a contravention of customs law shall be disposed by the Authority:

a) by way of sale if they have market value; or

b) by other means to be determined by directive of the Authority if they have no market value.

2/ Goods transferred to government customs warehouse pursuant to Article 51 (7) of this Proclamation and not related to a contravention of customs law shall, without prejudice to Article 51 (5), be disposed by the Authonry:

1..1.t·A 't.:Jt-'1- ;111."1 4:1'C 1tf II~C <!) +1 ~7i.~ 'U" Federal Negarit Gazene No. 82 9"' December. 2014 .... page 7791

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a) by way of sale ifthey have market value; or

b) by other means to be determined by directive of the Authority if they have no market value.

62. Djsposal of Forfejted Goods

II Goods forfeited in accordance with this Proclamation shall be disposed by the Authority:

a) by way of sale if they have market value; or

b) by other means to be determined by directive of the Authority if they cannot be used due to legal prohibition or restriction or if they have no market value.

21 Notwithstanding the provision of sub-article (I) (a) of this Article, the Authority:

a) shall transfer goods classified as cultural heritage by the relevant law or goods that the Ministry determines to be used by public bodies to the appropriate government body;

b) may transfer goods to be used for humanitarian aid to the appropriate charity organizations.

63. Procedures of Sale

II Sale of goods in accordance with Article 61 or Article 62 of this Proclamation shall follow auction or open

. tender procedures or sale through a public enterprise.

21 The Authority shall provide the buyer of goods sold pursuant to sub-article (1) of this Article with evidence that enable transfer of ownership.

64. Proceeds of Sale apd Cost of Disposal

li The proceeds obtained from the sale of goods under Article 61(1) (a) or Article 62 (I) (a) of this Proclamation shall, after deducting expenses incurred by the' Authority in relation to the goods, be paid to the government.

21 The proceeds obtained from the sale of goods under Article 61 (2)(a) of this Proclamation shall, after deducting:

a) duties and taxes;

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Federal Negarit Gazette No. 82 9d• December. 2014 ... . page 779?..

b) expenses incurred by the Authority in relation to the goods;

c) the warehouse fee and transportation expenses; and

d) interest calculated at bank lending rate on the amounts r~ferred to under paragraphs (a), (b) and (c) ofthis sub article;

in the preceding order be paid to the owner of the goods.

3/ If the amount of refund referred to in sub-article (2) of this Article is not claimed by the owner of the goods within six months from the date of sale of the goods. it shall be surrendered to the government.

4/ The Authority shall have the right to claim reimbursement of the costs of disposal of goods under Article 61(1) (b) or (2) (b) or Article 62(1) (b) Of this Proclamation from the owner of the goods or from the offender, as the case may be.

CHAPTER NINE

CUSTOMS PROCEDURE FOR INWARD

OR OUTWARD PROCESSING

65. Inward Processing

I /The authorization of temporary importation of

goods for manufacturing or processing and the

exportation of compensating products resulting

thereof shall be governed by the Export Trade Duty Incentive Schemes.

2/Goods may be temporarily imported for repair at home.

3/ Goods temporarily imported pursudnt to sub-article

(2) of this Article shall be re-exported within s ix

months from the date of their importation; provided,

however, that the Authority may authorize the extension of such period where necessary.

66. Outward Processing

I/ Goods may, upon authorization by the Authority in

accordance with directive of the Ministry, be

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temporarily exported for manufacturing or processing abroad. ···

2/ Goods may, upon authorization by the Authority after ascertaining that they cannot be repaired at home, be temporar1ly exported for repairing abroad.

3/ Compensating products resulting from the manufacturing, processing or repair of goods temporarily exported pursuant to sub-article ( 1) or (2) of this Article shall be re-imported within a year from the date of the temporary export of the goods; provided, however, that the Authority may authorize

the extension of such period where necessary.

4/ Notwithstanding the provisions of sub-article. (3) of this Article, the outward processing may be terminated by declaring the goods for outright exportatio.n subject to compliance with the conditions and formalities

applicable to the exportation of goods.

67. Dutjes apd Taxes

1/ The temporary export of goods for outward processing shall be exempt for payment of duties and taxes; provided, however, that the duty and tax applicable to the goods together with penalties determined by directive of the Ministry shall be payable if the compensating products are not re-imported in accordance with Article 66 (3)'ofthis Proclamation.

2/ Without prejudice to provisions of other laws, the exportation or importation of compensating products shall be subject to the payment of duties and taxes applicable to such goods.

3/ The method of calculation of duties and taxes payable under sub-article (l) of this Article shall be prescribed by directive of the Ministry; provided, however, that the duties and taxes relating to compensating products resulting from repairing shall be calculated on the basis of cost of the repair.

1lt ~7i.'U~ l..'-&-A '1.76:,. .7fi.IIJ 411'C: ft ti~C c1J +1 i:7i.1 ~.9'" Federal Negarit Gazette No. 82 9th December, 2014 .... page 7794

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.4/ Notwithstanding sub-article (I) of this Article goods temporarily imported or exported for inward or outward processing shall be re-exported or re-imported with exemption from duties and taxes if they are returned in the same state or after being repaired free of charge.

CHAPTER TEN

CUSTOMS PROCEDURE FOR PROCESSING OF IMPORTED GOODS FOR HOME USE UNDER

CUSTOMS CONTROL

68. Authorization to Use ttie Procedure

II The Authority may authorize the processing of imported goods, 'under customs control, before clearance for home use if:

a) the operation allows to ascertain that the products resulting from the processing of goods for home use have been obtained from the imported goods;

and

b} the original state of the goods cannot be economically recovered after the processing.

2/ The Authority may grant to a person who carries out regular processing of imported goods for home use, under customs control, general authorization covering his operations.

31 The categ<?ries of goods to which the provisions of sub-article (I) and (2) ofthis Article may be applied, the requirements to be fulfilled to grant authorization and the measure constituting the customs control shall be specified by directive to be issued by the Authority.

4/ The conditions of authorization of processing of imported goods for home use, under customs control, by a person other than the importer of the goods shall be prescribed by directive to be issued by the Authority.

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69. Payment of Duties and Taxes

The products obtained from the processing of imported goods, before clearance for home use, under customs control, shall be liable to the import duties and taxes payaple on the raw materials as an input for such products before sale for domestic consumption.

70. Termination of the Procedure

1 I The customs procedure authorized under Article 68 of this Proclamation shall terminate where the raw materials imported under customs control are (.:~ared for home use upon payment of the applicable duties and taxes in accordance with Article 69 of this Proclamation.

2/ Notwithstanding the provisions of sub-article (1) of this Article, the customs procedure authorized under Article 69 of this Proclamation shall terminate where the Authority, on the basis of justifiable grounds, authorize the placing .of the raw ma~erials imported under another customs procedure, subject to compliance with the conditions and formalities applicable to the later procedure.

CHAPTER ELEVEN

CUSTOMS PROCEDURE FOR TEMPORARY IMPORTATION OR EXPORTATION AND RE­IMPORT ATION OR RE-EXPORTATION OF

GOODS

71. Temporary lmportatjop

1/ Goods necessary for trade promotion, technology transfer, tourism and cultural exchange, construction works, consultancy services or relief may temporarily be imported, upon the authorization of the Authority and upon furnishing security, without payment of duties and taxes subject to their re­export at the completion of such tasks; provided, however, that spare parts and other consumable goods may not be temporarily imported.

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21 The Ministry may, by directive detennine conditions other than those stated under sub article (1) of this Article under which temporary importation of goods without payment of duties and taxes may be pennitted.

31 Temporary importation pursuant to sub-article (I) or (2) of this Article may. also be granted for goods already placed under another customs procedure.

41 It is prohibited to use goods imported on temporary basis other than the purpose for which they are imported; provided, however, that they shall be allowed to undergo operations necessary for their preservation during their stay in the customs territory.

51 The Authority may pennit the transfer of temporarily imported goods for construction works or consultancy services, within the authorized period, to other duty tree right holders with respect to similar goods.

6/ Duties and taxes shall be paid on the depreciated values of temporarily imported goods upon their re­exportation based on the tariff currently applicable.

7 I Any person who transfers temporarily imported goods to another person in accordance ·with sub article (5) of this Article shall have the obligation to pay duties and taxes on the depreciated value of the goods calculated for the period from the date of importation until the date of transfer.

81 The project owner where temporarily imported goods, without payment of duties and taxes,. are deployed shall infonn the authority, in writing, the completion of the project, prior to settlement of final payments, or any period of extension of the project.

91 The conditions under which temporarily imported goods may be allowed to remain at home and the manner of payment of dutiis and taxes shall be detennined by .the directive to be issued by Ministry.

72. Refusal of Authorjptjop

II The Authority may refuse to authorize the use of temporary importation procedure where it is impossible to identify the goods.

21 Notwithstandihg the provisions of sub-article (I) of this Article, the Authority may authorize the use of

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73. Tjme Ljmjt for Temporarjly Imported Goods to Stay at Home

1/ Imported goods for tourism, cultural exchange or technology transfer shall be re­exported within six months.

2/ Imported goods for trade promqtion and welfare services shall be re-exported within two months from the .date of completion of the trade promotion or welfare service.

3/ Imported goods for construction works, consultancy services, welfare services or as per a project agreement shall be re-exported within the period specified in the project agreement or withi'n. three months after the completion of the project or welfare services.

4/ The Authority may extend the time limit where the importer proves on acceptable ground that the goods imported temporarily cannot be re-exported within the specified time.

51 The security provided for temporarily imported goods shall be transferred to the government treasury and the goods may, upon the completion of the appropriate customs formalities, remain in the country or be re-exported, if the goods are not re exported ·Within two months after the completion of the specified period, unless the period is extended in accordance with sub-article (4) ofthis Article.

6/ . When temporarily imported goods cannot be re­exported as a result of a seizure other than a seizure made at the suit of private persons, the requirement of re-exportation shall be suspended for the duration of the seizure.

74. Total or Partial Relief for Temporan Adinjssjop

The Ministry may determine the conditions under which the temporary admission procedure may be used with partial or total relief from import duties.

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75. Temporary Export apd Re-lmportatjop of Goods

l i Goods exported temporarily by completing customs formalities for the following reasons may be allowed to re-enter the country without payment of duties and taxes:

a) vehicles, equipment and machinery taken out by a person for the purpose of carrying out his work abroad;

b) goods exported for trade fair, exhibition o:­cultural show.

2/ Goods may be eligible for exemption from duties if returned from abroad within one year, un-less a longer period is specified in a directive issued by the Ministry.

76. Re-Exportatjop apd Be- lmportatjop of Goods

1/ Goods imported and declared for home use that are not prohibited or the entrance of which is not contrary to the customs Jaw may be re-exported at the request of the importer before completing customs formalities upon payment of 5% of the duties and taxes to be paid on the goods.

2/ Exported domestic goods that have been returned within one year because of their failure to meet the quality standards specified by the contract of sale or business relation that has been the basis for their export shall be relieved from duties and taxes; provided, however, that duties and taxes not paid on the raw materials as per the provisions of the Export Trade Duty Incentive Schemes Proclamation shall be paid.

3/ The period specified in sub-article (2) of this Article may be extended at the request of the interested party on justifiable grounds.

77. Termjpatjop oftbe Procedure

The temporary importation or exportation procedure may be terminated by declaring the goods for outright importation or exportation of the goods subject to

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CHAPTER TWELVE

COMPLETION OF CUSTOMS PROCEDURE

THROUGH ELECTRONIC INFORMATION

EXCHANGE SYSTEM

78. Geperal

1/ Any person who is authorized to use the electronic information exchange system developed by the Authority may, electronically:

a) process and submit reports on the arrival or departure of a means of transport and travellers. taken on board or goods loaded;

b) complete customs formalities;

c) effect payments; and ---d) receive order of release of goods.

2/ The use of the electronics information exchange system under sub-article ( l) -of this Article includes the presentation of supporting dO'cuments electronically .

3/ The Authority shall facilitate the use of its electronic· information exchange system by----the rel~vant · government agencies and financial institutions to enable the provision of single window service with respect to the importation and exportation of goods. (

79. Regjstratjop of Users

Any perso'n interested to secure authorization to use the electronic exchange system of the Authority shall be registered with the Authority upon:

II installing an electronic information exchange facility that meet the standard set by the Authority;

2/ assuring compliance with the usage and security requirements of the electronic information exchange system;

3/ confirming that the digital signature may not be used by a person other the authorized person;

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4/ confinnation that if the digital signature is used by a person other than the authorized person, to infonn the Authority immediately; and

51 signing the agreement prepared by the Authority.

80. Sepdjpe apd Recejpt of Electropjcs Messaees

1/ Any infonnation sent through the use of the Authority's electronic infonnation exchange system shall attached with the authorized digital signature.

2/ Any electronic infonnation is deemed to be sent if it was sent by the originator or by a person who h.ad the authority to act on behalf of the originator in respect of that communication.

3/ Where the Authority and registered user have not agreed that an acknowledgement of receipt of electronics communication be given in a particular fonn, an acknowledgement may be given by any communication, or by a conduct sufficient to ind1cate that the electronic communication is received.

4/ Where the Authority and the registered user have agreed that an electronic communication shall be binding on the receipt of an acknowledgement, such electronic communication shall be deemed not to have been sent unless the acknowledgement has been so received within the time agreed upon.

81. Yerificatiop of Electropjcs lpformatjop

The Authority may require the submission of original documents to check the veracity of electronically transmitted infonnation.

82. Use of Paper Documents 1/ Where the user and the Authority cannot se~d or

receive infonnation electronically due to failure of the electronic infonnation exchange system, they may communicate with each other by paper documents.

2/ Notwithstanding the provisions of sub-article (I) of this Article, the usersnall perfonn the usual customs procedures electronically when the electronic system works.

'JA' Zi't~f!S 1..1..6-A ~,:.16-l- ; .Jfl,llJ 4:1'C iff u~c; rJJ +'J il7i.~ 'U" Federal Negarit Gazette No. 82 9111 December. 20 ~4 .. . page 7801

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83. Suspepsjop of Use Rjgbt apd Capce!atjop of Regjstratjop

1/ Where any user of the Authority's electronics information exchange system fails to comply with the terms of the agreement ent~red with the

Authority, his use right shall be suspended until he rectifies the irregularities within the period specified by the Authority.

2/ The Authority may cancen the registration of a user of the electronics information exchange system

where:

a) it is proved that the registration was based on false information submitted by the user;

b) the user fails to rectify the irregularities c~used the suspension with the time specified pursuant to sub-article ( 1) ofthis Article;

c) the user has been c-onvicted for an offence committed in violation of customs law or a

breach of trust; or

d) the business of the user ceases operation for any reason.

3/ The Authority shall, before taking an action of

suspension of use right or cancelation or registration under this Article, notifY the user, in writing, the reasons for taking the action and give him the opportunity to present his opinion.

CHAPTER THIRTEEN

SIMPLIFIED CUSTOMS PROCEDURE

84. Authorized Persons

11 The application of simplified customs procedure shall be allowed for selected and registered persons upon fulfilling criteria specified by the Authority.

2/ The Authority shall give special consideration to exporters and manufacturers in setting the criteria for the selection of authorized persons.

8~. Simplified Procedure for Goods Declaration

Simplified procedure for goods declaration may include the following:

"T ' •

'1!.6-A ~.,:J~-l- ,7Jf."J 4r'l'c: ff U-"c: t!) +'t f1t1 'J,,. Federal Negarit Gazette No. 82 91h December, 2014 ... . page 7802

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11 release of the goods on the provision of the minimum information necessary to identify the goods and pennit the subsequent completion of the final goods declaration:

· 2/ allowing consolidated goods declaration for all imports or exports in a given period where goods are imported or exported frequently by the same person;

3/ allowing the lodgment of goods declaration by means of an entry in the records of the authorized person to be supported subsequently by a supplerpentary goods declaration.

86. Simplified Procedure for Clearance of Goods

Simplified procedure for clearance of goods shall consist of a procedure that allows the clearance of goods at the declarant's business premises or another place-authorized by the Authority.

87. Self-Assessment of Customs Duty and Tax Liabilities

The Authority may allow use of the authorized person's commercial records to self-assess duty and tax liabilities and, where appropriate, to ensure compliance with other customs requirements.

88. Audit Based Customs Control

The Authority shall use audit based customs control to satisfy itself as to the accuracy and authenticity of simplified goods declarations and compliance with other customs requirements through the examination of the relevant books, records, business systems and commercial data held by the authorized persons.

PART FOUR CUSTOMS DUTIES AND TAXES

CHAPTER ONE DETERMINATION OF DUTIABl,E YALUE

89. Prjpcjplcs

\ 11 The dutiable value for the purposes of applying the \ customs tariff and calculating other import charges,

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as well as for applying non-tariff measures prescribed by laws governing fore ign trade shall be determined in accordance with the provisions of this Part.

2/ The dutiable value for imported goods shall be the actual total ·cost of the goods up to the first entry point to the customs territory of Ethiopia.

31 The dutiable value for export goods shall be the actual total costs of the goods up to the final exit point from the customs territory of Ethiopia.

4/ The Authority shall issue directive on the manner of application of the valuation methods stipulated in this Proclamation, and to prescribe other methods to be applicable in the case where the methods stipulated under this Proclamation could not be applied and be applicable in the · case of second hand goods.

51 The Authority shall organize a data base that enables him to determine the duties and taxes of imported goods based on this Proclamation, where the duties and taxes cannot be determined based on transaction value.

90. Trapsactjop value

I /The transaction value of imported goods shall be the transaction value that is actually paid or payable for the goods when sold for export to Ethiopia, and adjusted where necessary, as set forth in Article 97 of this Proclamation; provided, however, that:

a) there are no restrictions as to the disposal or use of the goods by the buyer, other than restrictions imposed by law or by particular decisions issued based on such law, a limit in the geographical area in which the goods may be resold or limits that may not substantiaUy affect the value of the goods;

b) the sale or price of the goods is not subject to some conditions or restrictions for which a value cannot be determined;

c) no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer may accrue directly or indirectly to the seller,

d) where the buyer and seller are related, the

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lJ) O·,.ool'\1'\,e roc]>·}· '?'}..,.~·}· Ot\.t'\r(J)o ?1f'l 7i6}}' ootthA O·,.h'i'm'l 7if6Ll' m.\'. h.·l·f'A·f 0·,.1'\~ h'>Y: '}f,H· m,e?" .,.ool'\1'\,e~·l · •at'\r(J)o o:P?J'f f'?1l,e·l· cp ;J .?C ;

1\) otto hcp"f; n'JcJ>'Il 1r o·,.rofa~(J)o oolPl·l· h,,.>~:

'},e~·l· m,e?" h·,.ooflflf, o:P?J':f· f<>J-o.e.·l· 'P.? .?C; ro,er

ch) Otlt.l htp"f; h'}cf>'/l j~ O·,.lDfa~(J)o ODIPl•}· hn'}f: '}_e.~:,. m,er h·f'ootttt.e. o:P?J:r. f'"/1l,e·l· 'P.? .?Ci

fD11.4>t-l1l oo(f~'} nilooat_(J)o f\D11l.?'11' h~f\ ro:P?J~ r<>J-n.e.·l· '~'.? ·f'cJ>flf,~·l · .e.~ .. llf'A::

transaction value shall be considered as the basis for valuation of duty if it is accepted by the Authority.

2/ A buyer and a seller shall be deemed to be related if: .··

a) one of them is an officer or director of the other's busin~ss ;

b) they are legally recognized partners in business; '

c) they have employer-employee relationship;

d) one of them directly or indirectly owns, controls or holds 5 percent or more of the outstanding voting stocks or shares of the other' s business;

e) one of them directly or indirectly controls the other;

f) both of them are directly or indirectly controJled by a third party;

g) both of them directly or indirectly control a third . party; or

h) they are related by consanguinity or affinity up to the second degree.

31 Where an examination of the circumstances surrounding a sale between a buyer and a seller who are related shows that the relationship did not influence the price, the transaction value shall be accepted.

4/ Where there are grounds for considering that the relationship of the seller and the buyer influenced the price, the Authority shall communicate same to the importer.

5/The transaction value of goods in case of a sale between related persons shall be acceptable where the importer can prove that such value closely approximates to:

a) the transaction value in sales, between buyers and sellers who are not related, of identical or similar goods for export to Ethiopia during the same period;

b) the transaction value of identical or similar goods as determined under Article 93 of this Proclamation; or

c) the transaction value of identical or similar goods as determined under Article 94 ofthis Proclamation.

4'-t-A ~.7~+ .711."1 <fi1'C ff U-4C <!} +., f1i.l ,,9" Federal Negarit Gazette No. 82 9111 December, 2014 ... . page 7805

'iJ otto ll'l+~ 'lCJ-il ll'l+~ (t) fi'm+ll-·l·'l

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tp ;J'} oomt.'l tJh\i'.:f/\ f'l'?1: ~l.:ctro- m~?" f*Otfi:

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r+m+h--l·') mat.SD'f ftnt./tJ-l·-l· hlf'l hC+·l·CJ

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ffl.')i'i-6-')h mat. A~'I.Y.'f') h'?')t10. /h'1'l oo(f') ll/\0-l•::

B. fi'IJDC\c\& IJI'IPT 'P 2 hmc\fl'J

i/ m~h'1C m-il'P r1rr iJ:l'JP":f· r'?-o.e,·l· 'P :J ottu

"'"~ . h'}+~ 1 he; n'J+~ 1i oowt.-l· 1\.mt.'l t}h\;f/\ 0-f'ODC\C\~ f')'?1: ~/.)ic; 0-f'+&--&·0. -fltf•)•

Oi'i'im-'1 fli'ooe\C\~ m~r ·t-+t--&.0. m-l>-l· m~ n.-l·f'k/ .0-1'1\h- i'ooe\C\~ · iJ:l'JPr f'?*O~·l· 9' :J

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11 otto ll"J+~ 'JCJ-il t.'l+~ (i) oowt.-l· f'?*O~·l·

6/ In applying the tests under sub-article (5) of this

Article, due account shall be taken of demonstrated differences in commercial levels, quantity levels the appropriate amount determined pursuant to Article 96 of this Proclamation and costs incurred by the seller in sales in which he and the buyer are not related and where such costs are not incurred by the seller in sales in which he and the buyer are related.

7 I The tests set forth under sub-article (5) of this Article

shall be used at the initiative of the importer for comparison purpose.

91. Yaluatjon of ldeptjcal Goods

·1/ Where the transaction value of imported goods

cannot be determined on the basis of Article 90 of this Proclamation, it shall be determihed by taking the transaction value of identical goods sold for export to .Ethiopia at the same commercial ~e.vel and

in substantially the same quantity at or about the same time as the goods being valued.

21 Where it is impossible to determine the transaction value in accordance with sub-article (I) of this Article, the transaction value of identical goods sold at a different commercial level or in different quantities by making adjustments to take account of differences attributable to the commercial level or to the quantity.

3/ Where the transaction value includes costs referred to . in Article 96 (I) of this Proclamation, the adjustment

shall take into account the differences in transport, loading, unloading, handling and insurance costs associated with the transport of the imported goods and that of the identical goods to the port of entry into the customs territory which may arise from differences in distance and means oftransport.

92. Yaluatjop of Sim.ilar Goods

1/Where the transaction value of imported goods cannot be determined on the basis of Article 90 and Article 91 of this Proclamation, it shall be determined by taking the transaction value of similar goods sold f9r export to Ethiopia at the same commercial level and in substantially the same quantity at or about the same time as the goods being valued.

21 Where it is impossible to determine the transaction value in accordance with sub-article (I) of this

J..l.(rt\ ~.:~t"t- .711."1 ~'I'C fi'!l IJ~C r!! +·t it1i.?; '}.ll" Federal Negarit Gazette No. 82 9~rDecember, 201 4 .. . . page 7806

tp ,?') ooa>(l') ltl\1'1-1\ r1'?~ ~l~a>- a>f,IJD rfl'1·t: Af.'rl· 1\0l'f.filh·l·l\m- r~J> :> Af.~·l ·

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h01J~~'lf O,.('.~·l· l\f.~·l· :>C 0·1-ffH OJ~ ''1C m-il'I' r?O··l· '}'l ·t-ootttt.e. rtr~ .. l·'} o!Ps»'1.. hilh 1·1JD?h hAl\ oo'?n..r OC ~lil 1\0'J~lil OJ6l.l. r·t-~l?a>-'} r01J~~'lf: roo6li). '}: r01JOJ·l~:

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n'P~ hn'}cf>?\ 1 hilh n'}<f>?\ jf{ 0·1-~ ~11a>- oo(ll·l·

ttmfl'> oDtJ ,e.~Ao·l· ttt. m.f. ,,1c m-il 'I' r·1llm- o!P o·t-cf>t.t-o. OJ:f>·l· OJ~ n 1c m-il 'I' r·1n- '' '} ~ a, ,e. ~·l· OJ .er ·I' ool\lt ,r. o :P JD :r. '?T'i· ~·l· 01\A ~~a>- 11£'1

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tt '}4>1; '}O·il ,,.}<f>?\ (~) ODU1 l·}· r01J.OJ(I~QJ­

. r'?-o.r.·l· cp :> no:P s»~ I\ f . r·,..h'lm'lm- cf>fllf, rrc·l· u·l· filh·t-1\m- ·t-6tl.01Jt o(l.·l· .,...,..},.. .(',-f·ooCj A::

Article, the transaction value of similar goods sold at a different commercial level or in different quantities by making adjustments to take account o'f differences attributable to the commercial level or to the quantity.

3/ Where the transaction value includes costs referred to in Article 96 (1) ofthis Proclamation, the adjustment shall take into account the differences in transport, loading, unloading, handling and insurance costs associated with the transport of the imported goods and that of the identical goods . to the port of entry into the customs territory which may arise from differences in distance and means of transport.

93. Deductjye value Method

II Where the transaction value of imported goods cannot be determined as set forth from Article .90 to Article 92 of this Proclamation, it shall be determined · by using the unit price of the imported goods, identical or similar goods imported at or about the

same time as the goods being valued and which are sold in Ethiopia in their original state in the greatest

aggregate quantity to persons who are not related to the seller; provided, however, that the price shall be reduced by: ·

a) the amount of commission usually payable or the profit and general expense equal to that usually reflected in sales within Ethiopia of such goods;

b) the usual charges for the transport, insurance and

other related costs to be incurred within Ethiopia for the goods; and

c) import duties, taxes and other charg~s payable with

respect to the goods.

2/ In case where the imported goods, identical or similar imported goods are not sold in Ethiopia at or about the same time, as the goods being valued, the customs value to be determined under sub-article (I) of this Article shall be based on the unit price of the identical or similar imported goods which are sold in Ethiopia in their original state within a period having

a time difference not longer than three months.

3/ In case where the imported goods and identical or similar imported goods are not sold in their original state, the transaction value to be determined under sub-article (I) of this Article shall be calculated by deducting the additional value resulting from the

subsequent processing of the goods.

1lt ~l.lrl:\ 't;J6-l- ,:JH.flJ cl:'l'C ft IJ~C riJ +l r7i.1 'U" Federal Negarit Gazette No. 82 9w December, 2014 ... . page 7807

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21. ROJofl&i'- 'I' 2 1\& f..,tiLl.tiD~ htt;fP''f

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94. Computed value Method

1 I Where the transaction value of imported goods cannot be determined as set forth from Article 90 to Article 93 of this Proclamation, it shall be based on a computed value, consisting of the sum of: a) the cost of manufacturing or processing of the

goods; b) an amount representing the general expenses and

profit equal to that usually reflected in the sale of goods of the same class or kind by producers in the country of export; and

c) the transport, loading, unloading, handling and insurance costs associated with the transport of the goods to the port of entry into the customs territory of Ethiopia.

2/ In verifying, with the consent of the manufacturer, data necessary for determining customs value pursuant to the provisions of this Article, the relevant government body of the manufacturer's country shall be informed in advance and shall be ascertained that it does not object such verification.

95. Fallback Method

11 Where the transaction value of imported· goods cannot be determined under the provisions from Article 90 to Article 94 of this Proclamation, it shall be determined based on the data available in Ethiopia and using equitable methods consistent with the general principles embodied in the provisions of this Proclamation.

2ffhe importer shall, when it so requests, be informed, in· writing, of the transaction value determined under the provisions of sub-article (I) of this Article and the method used thereto.

96. Costs to be lpc!uded jp Irapsactjop value

II In determining the customs value of imported goods in accordance with Article 90 of this Proclamation, the following costs shall be added to the price actually paid or payable for the imported goods:

. . a) expenses incurred by the buyer, and not included

in the price actually paid or payable for the goods, in respect of:

( 1) commission and brokerage charges except buying commission;

(2) the cost of packages which are treated as integral part, for customs purposes, of the goods;

1..1./rA ~..?6-l- ..?tl.llJ 411'C itt tJ.tiC Y} +1 f1i.~ 'f.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7808

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(3) the cost of packing, whether for labor or materials;

(4) the transport, loading, unloading, handling and insurance costs associated with the transport of the goods to the port of entry into the customs teritory;

(5) notwithstanding the provisions of sub-article (1) (a)(4) of this Article where goods are transported by air, one-third of cost paid for air transport:

b) the cost, apportioned as appropriate and where supplied directly or indirectly by the buyer free of charge or at reduced costs for use in the producti~n

and sale for export of the imported goods, to the · extent that such cost has not been included in. the price actually paid or payable, material~,

components and similar items, tools, dyes, moulds, casts and similar items, materials consumed in the production of the imported goods and engineering

development, art work, design work and plans and sketches undertaken outside Etl,liopia and necessary for the production of the imported goods;

c) royalties for intellectual property rights · and license fees related to the goods that the buyer is required to pay, either directly or indirectly~ as a condition of sale of the goods, to · the extent that such royalties and license fees are not included in the price actually paid or payable;

d) the value of any part of the proceeds of any subsequent resale, disposal or use. of the goods that accrues directly or indirectly to the seller.

OOIJ.1·ft· ool:4SD:Y. 1\.('. f·,.oul\l·l: ·oulf') .

2/ Additions to the price actually paid or payable shall be made under this Article on the basis of objective and quantifiable data.

ntVlT(J}o::

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~~ n&.Jt·l · m.e,r no"? o·,.t.cf>.r.. h.f\ rntt:f P'Ct}·}· 1\D'Jitf, '1-l· 04>1' ;1'9" lf'l Oi'tt'P'P t ft • .(:A?" f, "ffaA: :

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AI fto:J>CD- fli'ht.ft CDf,iJD OOIJ.hc(.A 'P ;J CD-ia1' ,,.ftf,·,.(J}o hhhi'cf>oum- 1:lia fOIJ.h·,.ft-·}· hti':fP'T 0'711.e,-l· "';1 (J}o/a1' 1\f,lti'~r:-

31 No additions may be made to the price actually paid or payable in determining the customs value, except as

provided in this Article. Such payments may be made directly or indirectly by a Jetter of credit or any other legally acceptable means of payment.

97. Chaues pot to be lpcluded jp Trapsactjop Value

I I Provided that they are shown separately from the price actually paid or payable, the following may not be included in the transaction value:

4~/,.A ~.76-l· ;Jit.lll <ll'l'C: ii'f: tJ.IIC: <!! <t>•t ~it?; ~.?" Federal Negarit Gazette No. 82 9111 December. 20 14 ... . page 7809

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II f'"7-n.e-l· 'P.? fl.a>ll'J f'D'I.h-f'tt·-l· ntl~f?J'.f· tt6:J>a>­O·f'h.<.tt m,e.cr OD'I.ht.A P.? 1\J?. tt.e~oot;.cr:-

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t"t) 6:ND~') (I)~ tt:l·f"A'f ttoofttl f'·f'<l>oom- ttAlf~ Oil·t<I>C a>~

6:1>?'1·'} t"'D'Ih4.t.A a>f,CJD 0'11( (Do f'D'I.h .{,ft. h~f P' ~··: :

1~. h"?il&-l- 'P 2 ft& lltt01J.4>'lll- 'lltfll-

O<l'Y:oo (}·'b;t''l·l· n?C a>·il1' f'?O· '!t'H' .. ?lJ ftoo7i1'

a>~ tt?C a>-il1' hD'I.?Oo 6:J>s»:f h"?<OJ?,·l· 'P.? 1\J?, 98.

f'D'I.h·f'tt-·l· '1/tfl'.f. ·f'4>CJ7i f,J.I.;Jt"t·:-

M 6:J>s»:P 01-tt ~t.e fltt· r~t.o ?·~·l·;

~~ 6:~> PJ:f: o?-crt;.tl oo .?ti'J a>-il1' fltt· r ~t.o ?·~·l·;

1:1 n~?~ oootr~~ crn·~.r-l· 'h'J"l:J>mA ro.e.cr 01\.ft tttJ:l'J '!t'J"la>?Y: r.,.f..t.? 6:1> P .?==

~. TQ;l.Dift ao"?t"tl&f.lJ oo/.:4 lli\Dif~l.il

a) charges for construction, upgrading, erection, maintenance or technical assistance, which have been undertaken or are to be undertaken after the importation of industrial plants, machinery or equipment;

b) charges for the transport of goods after their introduction into the customs territory;

. c) charges for interest under a financial arrangement

entered into by the buyer and relating to the purchase of imported goods;

d) buying commissions; e) duties, taxes and other charges paid in Ethiopia

related to importation ofthe goods.

2/ In determining the transaction value, the following may not be added to the price actually paid or payable:

a) charges for the right to reproduce the imported goods;

b) payments made by the buyer for the. right to distribute or resell the imported goods if such payment is not a condition of the sale for export to Ethiopia.

Deductjop from Trapsactjop value

The following shall be deducted from the transaction

value of imported goods:

I I costs for damages in routes;

2/ costs for damages in customs warehouse;

3/ the value of dangerous goods destroyed or disposed otherwise.

~~ CJtt~»A"l~· 04>/.0a>- f'"lhftt-fl.f"'J 11CliC'1· ro.ecr ~;J.<. ll'IP..':'f· ·l·nnt"t~'l·l· 1\J?, 1'C"1&. 'It '}Jtff:CO·l· f'D'I.f~C"? D'llJTa>-9"' 9"'h'Jf·}· f\.'.0 /.a>- f'·f'?ft)\lll­r "7-n .e. ·l· 'P.? tt 6 :1> a>- r ·f' h t." a>- ro .e cr r OJt. h t.tt a>­·l·nntt~ tp ;J oolf'l·') f'D'I.ff\f, ·f't;tl.D'/t oo"?ttlifiJ. ro ,e.cr D'l ill ;q 'It 'J"lf <~>c -n "l hltt· o. r-'J t,.:,. t- fl. a>- .. J tt.m f. <I> a>- .e 'fft A: :

99. Productjop of Additjopa! lpformatjop apd Eyjdepce

f. 1 CJ" ~»A tTJ'I~ • f'lXl. D'l t oo "7" lifiJ. ro .e cr o'l .e: h~.hftt-0. f"') tt<l'&-O.a>- h·f'<I>Ot"t 0'1 1\ ilt"t"?<OJ?,·}· '~'.?a>- ·l·tlntt~'l·l · .rtta>-'J 1'C"l&. ttD'Iila>?Y: t1A:ftt a> ,e.cr "l hi\t·fl. f" '} t, .P t- fl. a>- 9"'1\ 7i tt All m Oti.O t.'P'1: n'J<I>~ 1 ooLJJt.·l· r<~>t.1' D'lilht.f '~' .?'J ooroo 1 'It 1 ~A.,. :f tt J?,.f m t-A : : f' 4>1. o a>- r 4>1.1'

II Where the Authority has reason to doubt the accuracy of particulars of a declaration or of docu~ents produced in support of a declaration, it may requife the declarant to produce further information or evidence that shows the declared transaction value represents the amount actually paid or payable for the imported goods.

2/ Where the Authority, after receiving further information still has reasonable doubts about the accuracy of the declared value or in the absence of a

response by the declarant, it may be deemed that the dutiable value of the imported goods cannot be

•

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determined under the provisions of Article 90 of this Proclamation; and the reason for such decision shall be provided in writing to the declarant.

100. Other Condjtjons jp whjch Yaluatjop Methods b$ Applicable

The valuation methods of dutiable stipulated by the provisions of Part Four of this Pror..lamation shall also be applicable to:

I I goods that have been released from customs control without paying duties and taxes undergo another customs procedure to pay duties and taxes;

2/ goods which may undergo post customs clearance audit;

3/ the valuation of non-commercial imp011ed goods and temporarily imported goods.

I 01. Excbapge Rate

The customs value of imported or exported goods shall be calculated on the basis of the official exchange rate declared by the National Bank of Ethiopia on the day the goods declaration has been registered. ·

CHAPTER TWO

TARRIF CLASSIFICATION

I 02. Prjpcjples

II Duties on goods imported into the customs territory shall be paid at the rates specified by the Customs Tariff Regulation.

2/ Where classification of goods and drawing up of goods declaration becomes difficult due to a consignment containing goods falling under different tariff classifications, the Ministry may. at the request of the person presenting the declaration, allow that the customs duty for the entire consignment be charged on the basis of the tariff classification of the goods which are subject to the highest rate of customs duty.

3/ Documents prepared by the World Cust01ns Organization in relation to classification of goods shall be taken as conclusive evidence.

Federal Negarit Gazette No. 82 9th December. 20 14 .. .. page 7811

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C!assjficatjop

1/ At the request of an importer or his agent. the

AUthority shall issue binding information in respect

of the classification of goods.

2/The person using information referred to under sub­

article (I) of this Article shall be able to prove that

the goods declared correspond in every respect to

those described in the information previously

provided by him to get the binding information.

3/ Binding information regarding tariff classification

shall become invalid:

a) where it is based on inaccurate or incomplete

information supplied by the applicant; "

b) where regulations or directives have been

changed, and the information no longer

conforms to the applicable regulations or

directives;

c) where the binding infonnation was not provided

by the competent person;

d) where the information has been annulled or

revoked, and the holder of the information has

been notified of such annulment or revocation.

4/ When the situations referred to in sub-article (3)

(b) of this Article occur, the infonnation shall

become invalid as of the date such regulations or directives become effective.

• CHAPTER THREE

ORIGIN OF GOODS

104. Determjpatjop of Country of Ori2i0

!/ Where two or more countries are involved in the

production of a product, the origin of the product

shall be the country in which the last substantial

manufacturing or transformation process of economic

value took place; provided, however, that such

process was carried out in a plant equipped for this

purpose and Jed to a substantial transformation of the

product or the creation cf a new product altogether.

2/ For the purpose of sub-article (I) of this Article, the

criteria for determining country of origin, shall be

the following:

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a) change of tariff classification;

b) the ad valorem percentage criterion; and

c) the criterion of manufacturing or processing operation.

31 Working or processing methods because of which the products obtained tariff classification other than that covering the various non-originating materials used shall be regarded as complete process referred to in

sub-article (I) of this Article.

41 Any processing or working the sole object of which is to circumvent the rules of origin, provided for under this Proclamation, may not be deemed authentic.

105. Conditjops pot Copsjdered whep Dctermjpjpe Coup try of Orieio

The following operations may not be taken into consideration when determining the origin of imported goods, whether or not accompanied by a change in the tariff classification:

I I operations carried out to insure that the goods . are preserved in good condition during transport or storage;

21 operations carried out to facilitate transportation of goods;

31 operations carried out to package or prepare goods for sale;

41 simple operations on goods such as ventilation, spreading out, drying, cooling, removal of damaged parts, greasing or rust removal, adding a coat of paint to protect against natural elements, washing, clea~ing, sifting or screening, sorting or classifying, scaling, testing or calibration, packaging or breaking up of assembled packages or repackaging, dividing the bulks, affixing marks, labels or other distinguishing signs on the packages of goods, dilution by water or any other aqueous solution, ionization, salting, peeling, crushing, removal of seeds from fruits and slaughtering of animals;

~

51 simple assembly of parts to constitute a complete product;

61 any combination of the above.

'II\' ~i'i.~E!: l...f./.·A );J6-l· ;JII,111 .P.•rc: ·;(·!! IIJIC: ~ +'J iii'i.~ 1 .1" Federal Negarit Gazette No. 82 9th December. 20 14 ... . page 78 13

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106. Production of Documents

1/ The Authority may, for the purpose of applying customs law, order the production of documents that show the country of origin of goods.

2/ Where the Authority has doubts as to the authenticity of documents produced pursuant to sub-article ( I) of this Article, it may require any additional proof in respect of the country of origin of goods.

'· I 07 Origin Marking

1/ The name of the country of origin of imported goods shan be affixed, in English, on each good and the package thereof in a manner that such marking cannot be easily deleted, removed or altered.

2/ Goods that do not meet the requirements under sub­article (1) of this Article shall be returned to the exporting country.

3/ The provisions of sub-article ( 1) and (2) of this Article may not apply to personal effects not destined for commercial use.

4/ The Authority shall by a directive specify the manner und~r which the rules of country of origin markings are to be applied.

I 08. Rules of Preferential Orjgjn of Goods

The rules on preferential origin of goods shall be determined in accordance with rules of country of origin contained in international,. regional or bilateral agreements providing for reduction or relief from duties or taxes.

CHAPTER FOUR

PAYMENT OF CUSTOMS DUTIES. TAXES AND SERYICE CHARGES

I 09. Ob!igatjop to Pay Customs Dutjes and Taxes

Unless otherwise provided by law or decided by the Ministry, duties and taxes shall be payable for any imported or exported goods.

110. Liability for Payment of Customs Qutjes and Taxes

liThe declarant shall be liable for payment of the duties and taxes imposed on the goods as well as penalties and interests incurred due to default hereof.

1~· li'i.~V{Q /...1.6-A. ~..7t-l· .'Jtl.llJ <I!'I'C: ·i(·ft tJ.IIC 1/1 4''} ri'i.~ 'l.9" . Federal Negarit Gazette No. 82 9111 December. 2014 .. .. page 7814

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2/ Where a customs clearing agent commits fault resulting in non-payment of duties and taxes, he shall be jointly and severally liable with the declarant for payment of the unpaid duties and taxes as well as penalties and interests incurred due to default hereof.

11 t. Applicable Dates for Assessmept apd Paymept of Customs Duties apd Taxes

1/ Unless otherwise provided by this Proclamation or any other law, the duties and taxes on import or export goods shall be assessed on the basis of the law in force on the date of acceptance of the goods declaration or the date of correction under Article 93 of this Proclamation.

2/ Where it is nqt possible to determine the date of lodging or acceptance of the goods declaration, the duties and taxes shall be assessed on the basis of the law in force on the date determined·· by the Authority.

3/ Unless the amount of the duties and taxes indicated on the goods declaration is different from the amount obtained through calculation, the declarant shall pay the duties and taxes immediately when informed of such amount by the customs officer.

112. Assessment of Customs Duties and Taxes on tt Basis of Advance Information

I I Duties and taxes may be assessed on the basis ' advance information submitted to the Authority I the declarant before the goods enter the custor port.

2/ The duties and taxes assessed on the basis advance information submitted to the Authority accordance with sub-article (1 ) of this Article sh remain valid, even if the amount of duties and ta" is greater than the amount obtained from t

assessment made after the goods enter the custoJ port.

3/ The assessment of duties and taxes made pursu; to this Article may not be valid unless the go< enter the customs port within three months.

1 I 3. Correctjop of Errors

Where the Authority finds an error in the assessmen tax and duties, it shall take the necessary measun correct the error without prejudice to the legal liabi of the person causing the error.

1~· l7i.~.r.u; '-1.trt:\ ~.:~t-l- -'lt.'l) <l:'l'C; iif tJ.IIc; o!J 4''t M7i.~ 'J.9" Federal Negarit Gazette No. 82 9"' December, 2014 .... page 7815

J 14. Mode of Payment

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roflJ" OtJ"? Oatt;t-rocl> D'/")~(l)o?" fh~f oo')11: other legal means of payment.

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f"oo"?llll·)· foot;t).li'i a>-Uf'l. hi'lhD'l.f1'S 1:li'l 6 :I> P'"i., 4> l '1''1 ;t-hi'l ft~ht.A fl:fa>- h '}-'t"cf>ot. "D'/1: l "? I

The service charges to be collected by the Authority for -services it renders in connection with customs formalities shall be determined by regulation to be issued by the Council of Ministers.

CHAPTER FIVE

SECURITIES TO GUARANTEE PAYMENT OF CUSTOMS DUTIES AND TAXES

116. Furpjshio& ofSecurjty

The Authority may require the provision of securi~ to guarantee the payment of duties and taxes or compliance with the requirements related to a duty and tax exemption privilege.

I 17. Copdjtjops for Regujrin& Securjty

Without prejudice to the generality of Art.icle 116 of this Proclamation and other provisions requiring the furnishing of security, the Authority may require the furnishing of security for the following reasons:

1/ to release goods without the completion of customs formalities when additional time is required to produce complete documents necessary for the completion of customs procedures;

2/ to ensure the re-exportation of goods imported on temporary basis without payment of duties and taxes or , in case of default, to ensure the payment of the duties and taxes;

3/ to ensure that transit goods exit through the approved customs route or arrive at the predetermined customs point of destination;

4/ to ensure the exportation of compensating products obtained from goods imported without payment of duties and taxes for inward processing or , in case of default, to ensure the payment of the duties and taxes;

51 to release goods without payment oftaxes and duties until ) he dispute between the importer and the Authority on classification or valuation of the goods imported are resolved;

4..1../rt:\ 'I;Jt-l· ;JIJ.nl -l:'J'C ·l(·J( U.IIC c!} +'t iti'i.% '}.?" Federal Negarit Gazette No. 82 9111 December. 2014 .... page 7816

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61 to ensure payment of taxes and duties where deferred payment is allowed.

118. Form ofSecurjty

1/ Where a security is required to be furnished pursuant to this Proclamation, such security shall be by cash deposit, bank guarantee, insurance bond or in case of public bodies a written undertaking.

2/ The Authority shall require only one security to be furnished in respect of one payment of duties and taxes and service charges; provided, however, that at the request of the debtor, the Authority may permit comprehensive security to be furnished to cover payments arising from two or more customs operations.

3/ The Authority may authorize the furnishing of the security by a person other than the debtor.

4/ Any person required to furnish a security shall be allowed to choose any form of security prescribed under this Proclamation; provided, however, that the Authority may reject such security where it is incompatible with the applicable customs procedure.

119. Rjehts apd Oblieatjops Related to Securjty

liThe Authority may require that the type of security chosen be maintained for a specified period.

2/ Any security shall be extinguished upon the full settlement of the debt. The Authority shalt, when requested, issue evidence showing the extinction of the secured debt.

3/ Where the debtor fails to discharge his obligations the guarantor shall immediately effect the payment.

4/ The guarantor and the debtor shall be jointly an• severally liable for the secured amount of deb1 including interests and costs incurred.

51 Where the guarantor fai ls to effect payment 1

accordance with sub-article (3) of this Article, th Authority may apply the procedure prescribed undt the Income Tax Proclamation to seize the property <

the debtor or the guarantor for the payment of tt debt.

·r~· 'i.j'i_;i;l''(t; t..f.lrA 'I:Jt-'1· ,'JII/11 <fl•t•C: ·U·!f II·~C: (tj •#>'} ~i'i.X ·~-ll" Federal Negarit Gazette No. 82 9~' December, 2014 ... . page 78 17

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120. Amoupt of Securjty

I I The amount of security to be furnished pursuant to the provisions of this Proclamation may not be less than the amount of duties, taxes and service charges where such amount can be established with certainty at the time when the security is furnished.

2/ In cases, where the amount of duties, taxes and service charges cannot be established with certainty, the amount of security shall be equal to the maximum amount estimated by the Authority.

3/ Where it is found that the security furnished does not cover the debt due to any cause, the debtor shall furnish additional security or replace the original security with a new one.

CHAPTER SIX

POST- CLEARANCE AUDIT, DIFFERED PAYMENT AND REFUND OF DUTIES AND TAXES

121. Post-Clearance Audjt

1/ The Authority may, after the release o( goods, undertake post-clearance audit to verify the accuracy of goods declarations through the examination of the books, records, business systems and other relevant customs commercial data held by persons directly or indirectly involved in the import or export of the goods.

2/ The Authority's post-clearance audit may be carried out at the premises of the Authority or the premises of the person who is directly or indirectly involved in the business operations of the import or export of the goods or at the premises of any other· person in possession of the data and documents subject to the inspection.

31 The findings of post-clearance audit, if it reveals that the provisions governing customs formalities have been breached, entails civil or criminal liability or both.

4/ Post clearance audit under this Article may be carried out within five years from the date a goods declaration has been accepted.

51 Post Clearance Auditors shall have the same power as customs officers as prescribed under this Proclamation.

1ft' ~i\i:n~ ~f./.,fA ~;Jt-1- ;JII.nl <111'C: ·;("f U~C: I}} 4'1 i{1i.~ 'l.1" Federal Negarit Gazette No. 82 911t December, 2014 .. .. page 7818

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122. Deferred Paymept

1/ Where the post-clearance audit reveals that the duty and tax is not paid or paid in a Jesser amount, the Authority may collect the outstanding amount from the declarant within five years from the date of default of such payment.

2/ Where the payment was deferred due to the fault of the declarant, a penalty of I 0% and bank interest thereof shall be paid in addition to the duties and taxes.

31 The amount of interest to be paid under sub-article (2) of this Article shall be calculated at the highest current lending interest rate applied by commercial bank.

4/ Notwithstanding the provisions of sub article (2) o( this Article, the Authority may exonerate the declarant from penalty except the payment of the duties and taxes with interest where the declarant discloses and consents to pay . the deferred amount following the written notification of the audit schedule ofthe Authority.

51 Where the person responsible for the payment of the deferred amount of the duties and taxes so requests, on sufficient grounds, the Authority may allow the payment to be effected on instalment basis together with interest thereon.

61 The seizure procedure prescribed under the Income Tax Proclamation in force shall be applicable to the property of a debtor who has failed to settle the payment of duties and taxes together with the penalty and interest claimed under this Article.

123. Refund ofOyercharged Dutjes apd Taxes

1/ Refund of duties and taxes shall be granted if the duties and taxes are overcharged as a result of incorrect commodity classification, tariff setting, valuation or other calculation mistakes.

2/ Claims for refund of duties and taxes under sub­article (I) of this Article shall be considered if it is submitted within one year after the goods are imported or exported upon completion of customs formalities.

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124. Refupd of Dutjes apd Taxes for Ipyalidated Goods Dec!aratjop

I I Duties and taxes shall be refunded where:

a) a goods declaration is cancelled and duties and taxes have been paid; and

b) an application is submitted by the person concerned within the prescribed period for submission of the application for invalidation of the goods declaration.

2/ Notwithstanding the provision of sub- article (1) of this Article, where there is another appropriate customs procedure requiring the payment of taxes and duties on the same goods, such procedure shall be accomplished instead of refunding taxes and duties.

125. Refund of Dutjes apd Taxes for Deteriorated. Spoiled. Damaged. Destroyed or Sbort-lapded Goods

11 The duties and taxes which have been paid in respect of goods which have been deteriorated, spoiled, damaged or destroyed during voyage or while under customs control or short-landed shali be refunded proportionately.

2/ The duties and taxes which have been paid in respect of goods which have been short-landed, when compared with the quantity specified in the contract entered by the importer with the seller, shall be refunded.

3/ No refund of duties and taxes may be granted under sub article ( 1) or (2) of this Article unless the claim is presented within twelve months from the date of payment of the duties and taxes. ·

126. Remjssjop of Duties apd Taxes

1/ Without prejudice to Article 125( I) of this Proclamation the duties and taxes payable in respect of goods which has been damaged or destroyed during voyage or while under customs control shall be remitted.

2/ If the tax is remitted in accordance with sub-article (I) of this Article due to the reason that the goods are damaged by the fault of the importer, the Authority shall dispose or re-export such goods at the expense of the importer.

1..1-t·A ~;Jt-l· ,"JII."l <f:'I'C i (•l( 11-"£: I!! 4'"t ifi'i.~ 'J.r" Federal Negarit Gazette No. 82 9~' December. 2014 .... page 7820

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127.Recoyery of Dutjes apd Taxes Refupded or RemjUed by Error

Any amount of duties and taxes refunded or remitted by error shall be recovere.d by the Authority.

128. Set off

The Authority may set off any refund claim against any

amount of duties and taxes owed by the claimant.

CHAPTER SEYEN

DUTY AND TAX EXEMPTIONS

129. GraptjQ2 Duty apd Tax Exemptjops

Duty and Tax exemptions with respect to import and export goods may be granted by law, international agreement to which Ethiopia is a party or by directive to be issued by the Ministry.

130. Duty apd Tax Exempted Imports

I I It is prohibited to transfer duty and tax exempted imported goods to a person who is not enjoying similar privileges or use them for a purpose other than which the duty free privilege is granted or place them under the possession and service of others, before payment of the duties and taxes applicable to them.

2/ Any duty and tax exempted imported goods may be re-exported or transferred to a person who enjoys similar privilege without payment of duties and taxes or transferred to any person upon payment of the duties and taxes. The duties and taxes shall be calculated at the value of the goods and tariff rates prevailing during the time of disposal.

3/ Where duty and tax exempted imported goods are lost or damaged the importer shall forthwith report to the Authority.

4/ Any person who enjoys duty and tax exemptions privilege for investment purpose shall be required to produce a clearance document from the Authority prior to the transfer of duty and tax exempted imported goods to other persons or the return of his investment permit.

'J~ i7i.~f~i I..Sf.&../.\ ~?tT ?ll..lfJ <ll'f'C iff U.IIC <11 +') i7i.l 'J.9" Federal Negarit Gazette No. 82 9th December. 2014 . ... page 7821

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51 The concerned licensing or registry office shall have the obligation to ascertain the fulfilment of the conditions stated under sub-article (4) of this Article and to inform the Authority in case of conditions that require follow up.

6/ Duty and tax exempted goods can be given as security if an agreement is reached with the Authority as to the payment of duties and taxes.

7 I Government bodies that are registering title to property shall indicate in the title deed that the goods are duty and tax exempt and ensure that the duty and taxes are paid before registering transfer of title .

PART FIVE

OBLIGATIONS RELATED TO CUSTOMS OPERATIONS

131. Oblj2atjops of Carrjer

1/ Without prejudice to the provisions of Chapter Six ·of Part Three of this Proclamation, any carrier shall:

a) . use authorized customs routes for arrival and departure of the means of transport, for loading and unloading of goods., and for embarkation and disembarkation of travellers;

b) refrain from embarking or disembarking travellers or loading or unloading cargos in the absence of customs officer unless authorized by the Authority;

c) not allow any unauthorized person to approach to the means of transport;

d) provide information regarding inflammable or dangerous goods, before they are discharged;

e) provide detailed information regarding the goods loaded, passengers, and goods to be retained on board to the customs officer before the arrival of the carrier;

t) if the carrier is to be delayed after permit is granted to depart shall report the same immediately to the customs officer.

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Federal Negarit Gazene No. 82 9u' December, 2014 ... . page 7822

2/ Notwithstanding the provisions of sub-article (I) (a) of this Article, the carrier may, in case of force majeure, land or stop the means of transport at any place other than a customs port; provided, however, that he shall immediately report the incident to the nearest branch of the Authority or, in the absence of branch of the Authority, to the local administration office.

132. Oblieatjops of Customs Warehouse Permjt Holder

Any customs warehouse permit holder shall:

l/maintain offices, equipments, lechnological devices and staff necessary for customs operation;

2/ keep registration book in accordance with directive issued by the Authority for the goods deposited in and removed from the warehouse, and report to the Authority from time to time;

3/ segregate goods on the basis of their type and nature for the purpose of their safe storage and convenience for control;

4/ provide proper reply to queries made by customs officer and cooperate for inspection and investigation;

51 ensure that no goods are deposited in or removed from the warehouse without the permission of the Authority;

61 secure renewal of his customs warehouse license within the specified time;

7 I prohibit unauthorized persons from entering the customs warehouse;

8/ store goods requiring quarantine examinations, as soon as they are discharged from the means of transport, in a separate zone until completion of the quarantine examination;

9/ pay duties and taxes with respect to goods lost or damaged due to improper handling;

I OJ where delivery of goods intended to be deposited in the warehouse has not been effected, report immediately to the Authority the non-receipt of the goods into the warehouse;

11/ in case oftemporary customs storage:

a) release goods from the storage upon the completion of customs formalities;

b) report to the Authority the list of those goods deposited for more than the time specified under this Proclamation and transfer them to government customs warehouse;

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12/ in case of bonded customs warehouse, furnish security to cover the duties and taxes in a situation where the goods are not used for the authorized purpose.

133. Obljgatiop to Proyjde lpformatjop

1/ Any person who has information about untaxed or less taxed goods in contravention of customs law or about prohibited, restricted or contraband goods shall immediately inform the nearest branch of the Authority or law enforcement body.

2/ The information supplied and the identity of the informant may not be disclosed.

.. 3/ Where the information supplied to the Authority or

other law enforcement body pursuant to sub-article (I) of this Article leads to seizure of the goods, all persons that have provided information and support shall be rewarded in accordance with directive issued by the Ministry.

134. Retajnjpg lpformatjop

11 Any person who is responsible to pay duties and taxes and thus possesses any documents or information necessary for customs formalities shall retain them for a period of five years.

2/ The period referred to in sub-article (1) of this Article shall count down from the day on which:

a) goods imported for home use are released for free circulation upon the completion of customs formalities;

b) a goods declaration is accepted for export goods;

c) customs formalities are completed in case of goods imported temporarily on duty free basis.

135. Duty to Cooperate

11 Any person shall have the duty to cooperate with employees assigned by the Authority in discharging their official duties efficiently.

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21 Federal and regional state organs shall cooperate with the Authority in the fight against contraband.

31 Where the Authority, in the fight against contraband, encounters circumstances which are beyond· its control, it may discharge its duties in . collaboration with the federal and regional state law enforcement organs.

4/ Any law enforcement body shall, upon request, assist a customs offic.er in discharging his duty properly.

51 The bodies referred to in this Article may use appropriate and proportional force to stop an illegal activity.

PART SIX

CUSTOMS CONTROL AND LAW ENFORCEMENT

CHAPtER ONE

CUSTOMS CONTROL

136. Purpose of Customs Coptro!

The purpose of customs control shall be:

t I to ensure that duties and taxes are properly collected; and

2/ to prevent, investigate and take,or cause the taking of, appropriate action against breaches of customs taw.

137. Applicatjop ofCustoms Coptrol

·In taking customs control measures, any customs officer shall confine himself to the forms and extent of measures sufficient for ensuring the observance of customs law.

138. Customs Coptrol op Import. Export apd Trapsjt ~

11 The following goods shall be placed under customs control:

a) goods imported for home consumption, from the time of their arrival at customs port until the completion of customs formalities and they are released;

b) goods deposited in bonded customs warehouse, from the time they are deposited until they are

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released for their authorized purpose;

c) export goods, from the time they entered customs port until the completion of customs formalities and be exported;

d) goods in transit, from the time their movement is allowed until they reach their destination;

e) goods found without owner, abandoned, forfeited or contraband goods until their disposal.

2/ No person may, without prior authorization of the Authority, enter a place in which goods, put under customs control in accordance with sub-article (I) of this Article, are deposited, or open or do any acts on such goods.

139. Customs Border Control

11 Customs frontier strip and customs crossing shall be used for border crossing or transport of goods only by persons entitled to such activities on the basis of laws or international agreements.

2/ Residents within customs frontier strip shall be entitled to transport goods necessary for their living and work on their property as well as other things stipulated by international agreements.

3/ Doctors, veterinarians, other medical staff and rescue workers residing within customs frontier strip may carry instruments and medications needed for their activities through frontier crossings when approved by the pertinent government body.

140. Customs Ports apd Irapsjt Routes

1/ Import, export and transit goods shall enter or exit through prescribed customs ports or customs crossings and be transported through prescribed routes.

2/ Customs ports, customs crossings and transit routes shall be determined by public notice to be issued by the Authority.

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141. Measures Taken Upder Customs Coptrol

11 The Authority may, in accordance with conditions laid down by the provisions in force, take any measure it deems necessary to ensure the completion of customs formalities.

2/ Unless otherwise provided by this Proclamation, the Authority shall ensure that goods remain the same in kind, form, quality and in any other respect from their introduction into the customs territory until the completion of customs formalities.

3/ Measures to be taken under customs contr6J shall include:

a) exammmg, surveillance and safeguarding of goods at customs port, customs station, customs warehouse, transit route or any other place determined by the Authority;

b) re-examination of import or export goods based on information and risk management;

c) certification of exit o~ export goods;

d) affixing of customs seals, issuance and verifying of customs documents;

e) taking samples, prospectus, photos and other data for the purpose of ascertammg non-alteration in the kind and state of goods;

f) examining luggage and other goods carried b: travelers.

4/ Exit certificate of export goods shall be issue• pursuant to sub-article (3) (c) of this Article only whe the information from the customs officer at the end c the customs checkpoint reach the Authority through if automated information network or delivered in writin through other communication media.

CHAPTER TWO

LAW ENFORCEMENT

142~ Power to Search

II Where a customs officer has sufficient information , reasonable suspicion to believe the existence of goo' in respect of which a customs offence has be1

1~· ~71.~.1:~~ 4f.(,.f:\ ~;J6-l- ,711.''1 <l:'l'C: it!1 ti~C: cf) 4>') 1171.?: 'J.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7827

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committed, he shall have the power to undertake search by stopping any means of transport carrying such goods or by entering into any place where the goods are stored and to seize the goods and the means of transport pursuant to Article 143(1) (a) of this

Proclamation. ·

2/ A customs officer shaH, while conducting search pursuant to sub-article (I) of this Article, have the power to remove packages or to open locked goods, except where such goods are sealed by the order of a court.

31 A customs officer may stop and search any person when he has reasonable grounds to suspect that he has

concealed goods in respect of which a customs offence has been committed.

41 A physical search of a person shaH be conducted by a person of the same sex.

51 A physical search of a person shall be conducted in a polite manner without humiliating the searched person, endangering his health or causing damage to

his property and within the limits required for detecting the goods concealed.

61 When a customs officer has reasonable grounds to believe that internal search is necessary, the search shall be conducted by a qualified medical professional and without any risk to the person being searched.

7 I The customs officer shall obtain court authoriza_tion prior to conducting internal search on any person; provided, however, that if the person refuses to submit for internal search authorized by court, it shall be presumed that he has concealed the suspected goods.

8/ Any customs officer shall wear uniform while conducting search and show his identity card to the person concerned prior to commencement of the search.

9/ A customs officer may use the police force where, upon requesting the concerned person, he is denied to conduct search pursuant to the provisions of this Article.

I 01 A customs officer may for good reason re-examine goods released after completing customs procedures.

1A" zi'i.grsg .1..&-l\ ~?tot- ?1&."1 411't: iflf U.llc; 0 +'J lti'i.~ 'U" Federal Negarit Gazette No. 82 9lh December. 2014 .... page 7828

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143. Power to Sejze Goods apd Meaps ofirapsport

1/ The Authority may seize goods and means of transport where:

a) they are liable to forfeiture pursuant to Article 147 ofthis Proclamation; or

b) they are needed as evidence in later procedure.

2/ Where an act of contravention of customs law relates to part of a consignment, the Authority shall release the goods for which customs declaration has been submitted and seize that part the consignment which relates to the contravention.

3/ When the Authority takes a measure of seizure pursuant to this Article, it shall furnish the person concerned with a document showing:

a) the description and quantity of the goods or means of transport seized; and

b) the reason for the seizure and the nature of the act of contravention of the customs law.

4/ Where the owner or person respon~ible for the seized goods or means of transport is unknown, the Authority shall summon such person through a newspaper notice or by a notice posted at a conspicuous place in the vicinity of the customs station where the goods or the means of transport are seized.

144. Powers to Opep apd Examjpe Postal Goods

1/ A customs officer may, for the purpose of enforcing the customs law, open and examine postal goods in the presence of the owner of the goods or his agent or a representative of the post office.

2/ When the examination under sub-article ( l) of this Article reveals goods in respect of which contravention of the customs law has been committed, the provisions of Article 143 of this Proclamation shall be applicable.

3/ For the purpose of sub-article ( l) of this Article, the term "owner" means the consignee for import goods or sender for export goods.

145. Release of Seized Goods and Means of Transport Against Security The Authority may release goods or means of transport seized pursuant to Article 143 of this Proclamation

11\ Xli.~Y.fll ~1.&·/:1. '1.?6-l· ;JtJ.nt •ll'l'C: •j(i( IJ.ISC: r!) <f'') ~i'i.X 'U" Federal Negaril Gazelle No. 82 9th December. 2014 .... page 7829

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against adequate security where:

1/ the goods are not subject to any prohibitions or restrictions or needed as evidence at later stage in the procedure;

2/ the mearis of transport have not been constructed, altered or fitted with a compartment for the purpose of concealing goods or not needed as evidence in the court of law at later stage in the procedure: or

3/ the goods are not subject to forfeiture. 146. Power to Examjpe apd Sejze Documents

1 I The Authority shall have the power to:

a) examine and take copies of documents under the possession of any person in connecticn with ··the enforcement of the customs law;

b) examine any document related to import or export goods where it has sufficient grounds to suspect that customs offence has been committed with respect to such goods;

c) seize documents examined pursuant to this sub-! article where they are needed as evidence in later procedure.

2/ Where the documents referred to in sub-article (I) (c) of this Article are stored in an electronic device and the person possessing them is unwilling to process and produce them in the required form, the Authority may seize the electronic device containing the documents.

147. Forfejture of Goods apd Means oflrapsport

1l The following goods shall be forfeited to the government:

a) contraband imports or exports or dutiable goods found concealed in any manner;

b) if the value of goods that are concealed is more than 50% of the total declared value of goods imported or exported, goods concealed;

c) prohibited imports or prohibited exports put any means of transport or brought in customs station for the purpose of export;

1~· :47i.~f.cj} l.f../,.1:\ 'I:Jt-'1· ,:111."1 4:1'C ·;t·r ti-"C: ci} +1 M7i.Z 'U" Federal Negarit Gazette No. 82 911> December, 2014 .... page 7830

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d) restricted goods imported without obtaining authorization from the concerned organ and not re-exported within the period specified under Article 156 (3) ofthis Proclamation;

e) goods in respect of which bulk is broken, moved, altered or interfered by the owner while they are under customs control and without authorization by the Authority;

f) if the owner of the goods does not appear or lodge petition within one month after having been served with summon in accordance with Article 143 (4) of this Proclamation.

2/ The forfeiture of goods under sub-article ( 1) of this Article shall extend to the package or wrapper. of the goods.

3/ Any means of transport used to carry goods liable to forfeiture under sub-article (I) of this Article shall be forfeited to the government if:

a) the means of transport is constructed, adopted or fitted with a compartment to conceal goods;

b) the owner of the means of transport, l:>eing aware of the fact, fails to take appropriate measure to prevent or stop the commission of the act; or

c) if the owner of the means of transport fail to appear after being summoned pursuant to Article 143(4) of this Proclamation.

4/ If the goods or the means of transport subject to forfeiture under this Article was released against security pursuant to the provisions of Article 145 of this Proclamation, the security furnished shall be forfeited to the government.

5/ The forfeiture of goods or means of transport under this Article may not affect the rights of third .parties who have in good faith acquired ownership of the goods 01

means of transport.

6/ The Authority shall, prior to the forfeiture of any good! or means of transport pursuant to this Article, give the owner of the goods or the means of transport the opportunity to present his objection within one montt from the date he has been notified of the measure o seizure in accordance with Article l43(3)or (4) of thi: Proclamation.

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71 If the owner of the goods or means of transport fails to lodge his objection within the time limit specified under sub-article (6) of this Article or his objection, upon examination by the Authority, is rejected, the forfeiture of the goods, means of transport or the security furnished shall become effective.

8/ If the objection lodged by the owner of the goods or means of transport pursuant to sub-article (6) of this Article is accepted, the Authority shall forthwith release the goods, means of transport or the security furnished.

9/ The forfeiture of the goods, means of transport or the security furnished under this Article may not preclude the institution of criminal proceedings, based on the findings of the in vestigation conducted pursu·(!!lt to Article 149 ofthis Proclamation.

148.Power to Impose and Execute Administrative Penalties

.. 1/ The Authority shall have the power to impose and

execute fines on persons committed customs offences

in accordance with the provisions of Chapter One of

Part Seven ofthis Proclamation.

2/ The penalty imposed by the Authority pursuant to

sub-article (I) of this Article shall be executed by

holding the release of the goods which are related to

the offence until the fine is paid; provided, however.

that in case the value of the goods is not sufficient to

settle the fine, the Authority may seize the property of the importer in accordance with the Income Tax

Proclamation to execute the penalty.

149. Power to lnyestjgate apd Prosecute Customs Offepces

I I The Authority shall have the power to investigate

and prosecute offences committed in violation of the customs law.

2/ The Authority shall, in investigating and

prosecuting customs offence pursuant to sub-article (I) of this Article, have the powers and duties of

the police and the publ ic prosecutor provided for

under the Criminal Procedure Code. 3/ The Authority may, without court warrant.

conduct a search at any place where there is

sufficient ground to suspect an evidence relating to a customs offence may be concealed or lost within

a short period of time.

- -~ - -·-- -=----- _:_ - .

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41 Evidence produced by search conducted pursuan to sub article (3) of this Article shall be admissibl• in courts of law.

150. Pecjsjop ·pot to lpstjtute Crjmjpa! Cbar2es

Notwithstanding the provisions of Article 14 7 (9) o this Proclamation, the Director General of the Authorit: may decide that criminal charges not to be institutec where:

I I the alleged offender cannot follow the proceeding due to old age or chronic disease;

2/ it is believed that the proceeding of the case in cour will harm national interest or international relations;

31 instituting proceedings may cause an unbalance• side effect;

41 the charge has not been instituted in time and thu has lost its relevance.

lSI. Powers apd Duties of the Ethjopjap Federal Police Commjssjop

The Ethiopian Federal Police Commission shall, witl respect to the enforcement of customs law:

I I combat contraband activities; seize contrabanc goods and hand over them to the Authority;

2/ accompany customs transit goods and transpor vehicles;

31 where requested by a customs officer, provide th1 necessary support in the discharge of his duties;

41 use appropriate and proportional force to control an: act of obstruction in conducting search by a custom officer;

51 guard institutions of the Authority, customs station and government customs warehouses, which requin protection;

61 guard national frontier check points through whicl illicit goods may cross border;

7i apprehend criminal suspects and bring them t• justice;

8/ cause the appearance of prosecutor's witnesse before the court of law.

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Federa.l Negarit Gazette No. 82 91h December, 20 14 .. .. page 7833

CHAPTER THREE COMPLAINTS AND APPEALS

152. Establishment ofComplajpt Reyjew Sectjops

The Authority shall establish complaint review sections at the levels of i~s branch offices and at its head office.

153. Powers apd Dutjes of Complajpt Reyjew Sectjops

I I The Authority's branch offices complaint review sections shall have the powers and duties to review and decide on complaints lodged against:

a) decisions on the origin, valuation, description and tariff classification of goods;

b) decisions given following post clearance audit under this Proclamation;

c) other administrative decisions given in respect of customs formalities excluding decisions referred to in paragraph (b) and (c) of sub-article (2) of this Article.

2/ The complaint review section of the Authority established at the head office shall have the powers and duties to:

a) r~view and decide on appeals agai.nst decisions' gtven under sub-article (1) of this Article;

b) review rejection of objections to the forfeiture of goods or means of transport lodged pursuant to Article 147(6) of this Proclamation and submit recommendations to the Director General of the Authority or any other officer delegated by him; and

c) review administrative penalties imposed pursuant to Article 148 of this Proclamation and submit recommendations to the Director General of the Authority or any other officer delegated by him.

154. Complajpt Hapd!ipe Procedures

1/ A complaint or an appeal to be lodged to any complaint review sections pursuant to Article 153 of this Proclamation shall be submitted in writing within 15 days from the date of the written decision causing the grievance.

2/ A complaint or an appeal to be lodged under sub­article ( l) of this Article may be signed and

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submitted by the aggrieved person or his agent.

3/ Any complaint review section shaJJ review and decide on a complaint submitted to it and communicate its decision in writing to the complainant, within a period specified by directives ofthe Authority.

4/ Any complaint review section shall, if totally or partly rejects a complaint submitted to it, state in its decision the complainant's right to lodge an appeal pursuant to the provisions of this Proclamation.

155. Appeal Procedures 1 I Any person who is aggrieved by the decision of the

Authority's complaint review section or the Director General of the Authority or the officer delegate_d by him may lodge an appeal to the Tax Appeal Commission established under the Income Tax Proclamation within one month from the date of such decision.

2/ If the appeal is with respect to payment of duties and taxes, the Tax Appeal Commission may not admit lodging of the appeal unless the disputed duties and taxes are paid.

3/ Any party dissatisfied with the decision of the Tax Appeal Commission on the ground of error o'f law may appeal to the Federal High Court within one month from the date of such decision.

4/ Without prejudice to sub-article (2) and (3) of this Article, the provisions of the Income Tax Proclamation relating to appeal procedures shall also be applicable to appeals lodged pursuant to this Article.

PART SEVEN CUSTOMS OFFENCES AND PENALTIES

CHAPTER ONE CUSTOMS OFFENCES AND ADMINISTRATIVE

PENALTIES

156. Failure to Comply with Restrictions on Import and Export of Goods

11 Any person who, without having authorization, imports, exports or tries to export restricted goods and fails to obtain such authorization from the concerned organ within one month shall be punishable with fine not less than Birr 10,000 and not exceeding Birr 50,000.

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2/ Any traveller who is found in possession of goods which exceed, in quantity or value, the limits specified by law or directives of the Ministry shall, without prejudice to settlement of the duty and tax payable, be punishable with fine equivalent to twice the amount of such duty and tax.

3/ Where the imposition of penalty under sub-article ( I) of this Article relates to import, the goods shall be re-exported by the importer within one month from the expiry of the period allowed for obtaining authorization from the concerned organ, and in the case of goods destined for export, they shall be prevented from being exported .

157. Causing Evasion or Understatement of Duties and )I

Taxes

II Any person who causes the importation or exportation of goods or attempts to export such goods, without payment of duty and tax or with the payment of understated duty and tax, by not entering or correctly stating them in a declaration submitted for completing customs formalities shall, without prejudice to settlement of the duty and tax payable, be punishable with fine equivalent to twice the amount of such duty and tax.

2/ Notwithstanding the provisions of sub-article (1) of this Article, if the remaining duties and taxes payable are not more than 10% of the total duty and tax payable, the importer shall pay the remaining duties and taxes without the penalty.

158. Opeoine of Parcels apd Remoyal of Marks

Any person, who, without being authorized by the appropriate customs officer:

1/ removes or disconnects the customs seals affixed on a means of transport or container of goods;

2/ removes, defaces, cancel or alter labels affixed on goods or their package; or

3/ opens packages or breaks bundles of goods;

during transit or arrival at customs port shall, be punishable with fine not less than Birr I 0,000 and not exceeding Birr 50,000.

159. Failure to Return Samples

Any person who fails to return samples of goods or who uses or damages them shall, without prejudice to the

'll\' ~i't~NlX J.f.t,.l\ '>?tr ?11."1 cll'l'C ff tJJIC; I!J +1 lit~ 'U" Federal Negarit Gazette No. 82 9lh December, 2014 .... page 7836

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payment of the value of the goods and duty and tax payable on the goods, be punishable with fine equivalent to twice the amount of such duty and tax.

160. Failure to Comply wjtb ObU2atjops of Carrjer

II Any caqier who:

a) fails to submit travelers or cargo manifest within the specified time;

b) gives access to any unauthorized person to the means of transport; or

c) delays the departure of the means of transport from the customs port without notifying and getting permission from the customs officer;

shalf be punishable with fine not less than Birr 2,000 and not exceeding Birr 5,000.

2/ Any carrier who loads, unloads or attempts to load or unload goods in the absence of customs officer

· shall be punishable with fine not less than Birr 7,000 and not exceeding Birr 10,000.

161. Failure to Comply wjth Warehoyse Permjt Copdjtjops

Any warehouse permit holder who fails to comply with permit conditions under this Proclamation shall, without prejudice to any additional administrative measure that may taken in accordance with directives issued pursuant to Article 17 6(3) of this Proclamation, be punishable with fine not less than Birr 50,000 and not exceeding Birr 100,000.

162. Failure to Obserye Customs Trapsjt Procedures

Any person who engages in the transit of goods and fails to observe the customs procedure applicable to the 'transit of goods shall be punishable with fine not /less than Birr 5,000 and not exceeding Birr 20,000.

" 163. Misuse of Duty Free Goods

11 Any person who, contrary to the provisions of this Proclamation:

a) uses duty free goods or goods imported on the basis of reduced rate of duty and tax for purposes other than which the duty relief is granted or transfers them to another person;

b) places duty free goods or goods imported on the basis of reduced rate of duty and tax for personal use under the service or possession of other persons outside of his family; or

-

1A' ·lltgJ.@l ' 1..'-lrl\ ~.;Jt-1- .;JI&."' ,..,c; 1tl tJ"'t: tit +'l llt1 'U" Federal Negarit Gazette No. 82 9lh December, 2014 . ... page 7837

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that the goods are imported duty free or on the basis of reduced rate of duty and tax, buys, receives, uses, transfers or places such goods under the services of others;

shall, without prejudice to settlement of the duty

and tax payable assuming that the goods are imported at the time of seizure, be punishable with fine equivalent to 50% of the amount of such duty and tax.

2/ For tbe purpose of sub-article (1 )(b) of this Article, the term "family" includes only the spouse, children and parents of the beneficiary and the spouse.

llitt1D1A1A 164. Misuse of Temporarily Imported! Goods

I·

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Any Person who, contrary to the provisions of this Proclamation, uses goods temporarily imported without

payment of duties and taxes, shall be punishable with fine equivalent to 50% of the duties and taxes payable without affecting the forfeiture of the guarantee, ·imd the

goods shall be re-exported.

165. Other Offences Any person who, through failure to comply with prohibitions or obligations prescribed under this Proclamation, commits any offence other than those specified under this Chapter and Chapter Two of this Part shall be punishable with fine not exceeding Birr I 0,000.

CHAPTER TWO CUSTOMS CRIMINAL OFFENCES AND

PENALTIES

166. Obstructjop of Customs Coptrol

I I Any person who obstructs or hinders the duties of a customs officer in the investigation of documents or the inspection of a means of itransport or goods, prohibits him from entering a warehouse, a business premise or a dwelling house, refuses to reply to the inquiries of the customs officer, resists to co-operate for investigation or interferes by any means so as to obstruct the duties of the customs officer shall be punishable with simple imprisonment not less than six months and not exceeding one year and with fine not less than Birr 5,000 and not exceeding Birr 10,000.

2/ Where the offence referred to in sub-article (I) of this Article is committed by the use of force or by an organized group the imprisonment shall extend from one to five years rigorous imprisonment.

'lA' 'i;it~i'c8;i; ~f./,.A '1;Jt-l· .:JII."I 4:'1'C: i(·fl ti.IIC; c!) 4>1 fli.~ 'l.9" Federal Negarit Gazette No. 82 9lh December, 2014 .... page 7838

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167. Falsjf.yioe apd Counterfejtine Documents and Symbols

Any person who:

11 with intent ·to cause damage to the Authority or to procure undue advantage for himself or for any other person, falsifies or counterfeit forms, seal, identity' cards, emblem, customs seals or any other document

or symbol or distributes, uses or attempts to use same shall be punishable with rigorous imprisonment not

less than five years and not exceedill'g ten years and with fine not less than Birr 5,000 and not exceeding mrr I 0,000;

2/ with intent to procure undue advantage for himself or for any other person or to cause damage to another person, counterfeits uniforms used by the Authority or distributes, uses or attempts to use same shall be

punishable with rigorous imprisonment not less than

three years and not exceeding five years and with fine not less than Birr 5,000 and not exceeding Birr I 0,000.

168. Contraband /

I/ Any person who, knowingly or ought to h~ve been aware of the fact, imports, exports or attempts to export prohibited or restricted goods or goods subject to customs clearance by smuggling or out of their legal route or illegally imports duly exported goods, in contravention of customs law shall be punishable with rigorous imprisonment not less than five years and not exceeding ten years and with fine not less than Birr 50,000 and not exceeding Birr 200,000.

2/ Any person who transports, stores, possesses, offers for sale or buys goods referred to in sub-article (1) of this Article while being or ought to have been aware of the fact shall b.e punishable with rigorous imprisonment not Jess than three years and not exceeding five years and with fine not less than Birr 50,000 and not exceeding Birr I 00,000.

3/Where the criminal offence referred to in sub-article (1) ofthis Article is committed by the use of force or by an organized group, the rigorous imprisonment shall extend from ten years to fifteen years.

1A"I ~l'i.~N!!J J.-1../rA ~,.:Jt-'1· ,;.JII,nl 41'1'C i i'!i tMC t!.l 4"'} f7i.~ 'UI" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7839

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4/ For the purpose of this Article goods seized within the customs frontiers strip to be illegally exported shall be considered as contraband goods.

169. Crime of Fraudulent Acts II Any person who, knowingly or ought to have

been aware of the fact, imports or exports or attempts to import or export prohibited goods under the cover of legally declared goods shall be punishable with rigorous imprisonment not less than five years and not exceeding ten years and with fine not less than Birr 50,000 and not exceeding Birr 200,000.

2/ Any person who attempts to illegally import or export goods shall be punishable with rigorous imprisonment of not less than five years and not exceeding ten years, and fine not less than Birr 50,000 and not exceeding Birr 100,000 where the value of the goods concealed is more than 50% of the total declared value ofthe goods .

170. Crime Committed by Opening of Parcels and Removal of Marks

1/ Where the offence referred to in Article 158 of this Prociamation is committed with the intent to remove, mix up, damage or steal the goods or in any manner to procure undue advantage to himself or another person or to cause damage to any person, the punishment shall be rigorous imprisonment not less than five years and not exceeding ten years and fine not less than Birr 50,000 and not exceeding Birr 200,000.

2/ Where the offence referred to in sub-article (I) of this Article is ~committed by the use of force or by an organized group the rigorous imprisonment shall extend from ten to fifteen years.

171. Crjmjpal Offepce by Carrjer

Any carrier who, in the absence of force majeure, unloads, loads or attempts to unload or load import or export goods at a place other than a customs port shall be punishable with rigorous imprisonment not less than five years and not exceeding ten years and with fine not less than Birr 7,000 and not exceeding Birr 15,000.

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Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7840

172. Upautborjzed Use of E!ectropjc lpformatjof Exebange System . Any person who uses or allows another person to us~ the Authority's electronic information exchang4, system without authorization of the Authority shall be punishable ~ith rigorous imprisonment not t~ss than. three years and not exceeding five years and with fine not less than Birr 5,000 and not exceeding Birr 20,000.

173. Pupjsbmept Applicable to Let:al Persops

A legal person which participates in the commission of customs criminal offence in this Chapter as provided in Article 34 of the Criminal Code shall be punishable in accordance with Article 90 ofthe Code.

174. Admjssjbility of Eyidepce

Without prejudice to admissibility of evidences presented in accordance with the Criminal Procedure Code and other relevant legislations, the following shall be admissible evidences:

II digital or electronic evidences;

21 evidence gathered by foreign law enforcement bodies;

3/ evidence gathered by the Authority through the process of customs control and law enforcement;

4/ documents prepared by the World Customs Organizations in relation to classification of goods.

PART EIGHT

MISCELLANIOUS PROviSIONS

175. Establish wept apd Types of Customs Warehouses

1/ Temporary customs storages and bonded customs warehouses may be established for rental or private use upon obtaining permits granted by the Authority.

2/ Public temporary customs storage or public bonded customs warehouse may be established, for rental use, by:

a) an enterprise engaged in freight transport;

b) an enterprise established to operate warehouse service;

11\' 17i.?:f~li 1..1.t,.l\ ~.?t-l· ,:'JII.''I "='I'C ii1 tJ"'C: o!t +'l K'li.X <t.r Federal Negarit Gazette No. 82 91h December, 2014 .... page 784 1

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c) an enterprise established to provide industrial zone services;

d) an enterprise established to operate customs clearing services; or

e) any other person specified by directive of the Authority.

31 Private temporary customs storage may be established, for private use, by:

a) a contractor engaged in a government project; or

b) any other person exceptionally authorized by the Authority. ·

41 Private bonded customs warehouse may be established,

for private use, by:

a) an enterprise engaged in the sale of duty free goods;

b) a charity or other non-profit making organization;

c) an enterprise engaged in the manufacturing of goods using raw materials and accessories acquired without payment of duty and tax; or

d) any other person specified by directives of the Authority.

51 Government customs warehouse shall be established

and' operated by the Authority.

61 The standards of customs warehouses shall be determined by directives to be issued by the Authority.

J 76. Customs Warehouse Permit

I I Any person applying _for a permit to establish temporary customs storage or bonded customs warehouse, for rental use, shall submit his application to the Authority together with:

a) documents showing the specific activities of his business;

b) the license issued to operate the business;

c) certificate of registration where the applicant is an enterprise;

d) the building plan ofthe warehouse;

'IX'

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e) declaration of commitment to enter into an insurance contract for the warehouse and the goods to be stored in the warehouse;

f) documents showing that the warehouse is equipped with apparatus neces·sary for proper storage and safety;

g) his tax identification mtmber; and

h) other documents specified by directives of the Authority.

2/ Any person applying for a permit to establish temporal) customs storage or bonded customs warehouse, for private use, shall submit his application to the Authority together with documents specified by directives of the Authority.

31 The validity period and conditions of renewal and revocation of customs warehouse permit shall be prescribed by directive to be issued by the Authority.

4/ The detailed conditions under which customs warehouse are established, utilization of such warehouse and the rate of customs warehouse permit issuance and renewal fees shall be determined by Council of Ministers regulation.

177. Accessjbi!ity of lpformatiop

1/The Authority shall make easily acct:ssible to users c'ustoms laws and relevant information pertaining to tariff classifications and other matters relating to customs· operations.

2/The information referred to in. sub-article (I) of this Article may be made accessible through publications and electronic information • system, as may be appropriate.

31 Where information made accessible pursuant to sub­article (2) of this Article is amended or changed, il shall be communicated to users in the same manne1 prior to its implementation.

178. Pybljcatjon apd Djstrjbytjop ofCystoms Forms

1/ Forms necessary for the completion of customs formalities shal l be prepared and published by the Authority.

2/ No ·person may possess and distribute customs form: unless authorized by the Authority.

179. Ri2hts of Cystoms Officer

Any customs officer:

I I shall be entitled to the services of an advocate at th expense of the Authority or to be represented by th

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Authority's attorney in legal proceedings instituted against him in connection with any act committed in the course of properly discharging his ofticial duties:

?./ may not be held liable to pa)· compensation for any damage arising from any bona fide action taken under the provisions of this Proclamation.

t89,~.; Power to Issue Re1,mlatjop apd Djrectiye

1/ The Council of Ministers may issue regulat ions necessary for the implementation of this Proclamation.

2/ The Authority may issue directives necessary for the implementation of this Proclamation and regulations issue~ pursuant to sub-article (I) of this Article.

181. Repeal apd the Applicability of other Laws I I The Customs Proclamation No. 6?.2/?.009 is· hereby

repealed.

'2/ No Jaw or customary practice may, in so far as it is inconsistent with this Proclamation. have force or effect with r~spect to matters provided for by this Proclamat ion.

31 Without prejudice to the provision of sub-article (2) of this Article. existing regulations and directives shall continue in force until replaced b) new regulations and directives issued hereunder.

182. Trapsjtory Proyjsjops Without prejudice to the provisions of other laws cases

\

pending before the effective date of this Proclamat ion shall be disposed in accordance with the previous laws.

183. Effectjve Pate This Proclamation shall enter into force on the date of publ,ication in the Federal Negarit Gazelle.

Done at Addis Ababa, this 91h day of December,2014.

MULATU TESHOME (DR.~ PRESIDENT OF THE FEDERAL D'EMOCRATIC

REPUBLIC OF ETHIOPIA