Embed Size (px)
Citation preview
~ 11'"
~.
r h.-rf'A-f ~fut-"'e
doYu&-A ~~FEDERAL NEG
-- ---- -. --...----
(J, .. ~ ~ 1't/d"11 "'(lIl/r't' 'rillI "I'It'!. !iU ""} lUX:W
tryarliliJ,
,cp:():' '1:'f'C ?;f~'n:/Iin:H! ~.9n
()(J)(,1,1. '}"I.r.: ()", I. 'J' OIJ(JI.;J, ;J: .1" c:~,),
~ ']'A' ;:fi,~.C~'U
hCP;(-ck'l'C ~ f!1r/Ii! fji! IfwlJJ. ,olf: f~l'l' t1IJOl;r:r P'~C}-r
l\ t1IJcJ:cJ:cr f w flJ h cP;(-
(.J n._'~'h ,-,U" I,I t.'I~"_.I- ,"It.r..- AOQO...JO) ot'lr) £J
I 1.-' '-11' 'I-~ U ,-~
t';;: J'Alf'/, t\h.9J:f, ()p'Cl}'I: 'hnj'oy. h'}.t;, 0"/.
he: n"qJ:(,
".<. (1fJ9U r +{~ ":j,,,}(,:":t.,'} OIJ1'1(()') .~.
r.., ....
l\ l'l' fI,'" (I, l l\ "7" h -, r"1..n ,'/'[.\ UUU--/'..
'-,. 6T1ro---. L,..- ii 'i: I ':". I......
: CiJft
h cp~ "fi' i'ji'j i\aJ' f W{J;), '}'1.f: f <Pl 'I'~;J.;f p'Cl}'} i\t1IJcJ:cJ:9"fro"} hCP~,
?;f~r/Ii!f1i!" 'I'11t\..t\.m<l>fi ,e:rt\A::
~ tT11t\.)]
r- ;lit lIJ
T GAZET A_IC OF ETHIOPIA
I.T'IIII.tI I 1 olil u ". C~ I
I I
CONTENTS
Proclamation No. 543/2007
:vised Export Trade Duty Incentive Schemeling Proclamation Page 3829
\
n n r't. r"1. If L ~. r't... T Tr't. ~.4I ~I""
£\ £\"'"
-- mVISED EXPORT TRADE DUTYfiVE SCHEME ESTABLISHMENT
PROCLAMA TION
AS, the proclamation issued to establish[rade'"
,.. L'. l".L . 1
"\A,_,"","""'~I.IIJ.I'--'_\,..I."""" 11
--" """;"p"""'. " oJ\.4.'-' u
~~\...~.~~. ~ I :- .\...~ ~~..~~~ ~+ :.~ :,.
,UpJ lIUV\,.l LJ\,.I~""J VUJ\.II ,:,\,..<U Itl '-11"-'p. V\.dUJIJULIVII,
:REAS, extend ing th -L.d ~L
- l' LL-
u 'wu - L-
~,,~~~.~~~ ~ I +:11:_,
.l.JlLII",""
PIV\,..<I(.UIIUl.IVII \,..IVlll..1ILJUl\.lJ LV 51VVYL1J VI
-ade;
il TIIT:'OT:'T:'.n.OT:':- ~~~~ I~-~~ n.:'\... A _.:~I~
IIIV\,.I1ULI"" 1'\...,""PULI I1'-'
VI LJI
.~I~:._~...I ~~ +~II~...~.
rt Title
Proclamation may be cited as the "The RevisedIrt Trade Duty Inventive Scheme EstablishingI~~~..:_-
"T~ CA' ''''f\f\'''1''
'11, Eri.;i; Y.~ij
iiI
"
~
!..f./..A ~;J/,'''' ,"JII."I 4I'PC =t?; ~(h(}, 7I'i! .1'"} :WY.:ii! 'UI"
"TOO"?; ~t.1''' OT}l\:'" OJf.OJ<61,b l\D?.
"h. n ~ (11:r. OT}er t.:F 0 D?.OJ.l\. lJ:P 9J :r.
".e r-t'h&.l\OJ' ~t.1' n4Jm. .,..ooC'"OJJ!.. oJ.6l,b 0 D?.
"h O.} 'l.IL l\h ~ r.
.t.oo,,'n rD?.tf'}o.} p' Cl}..,. Qtf.}., oraV,,...} room." r-t'O"n." r1u J!..l\..,
OJ.eer 1~}'r .em. lJ:P9J:r. OJ1.00 m. 0,'"0 D?.00 l\ ().0'''' 'l.I L r .,..h&.l\ OJ''} 4J 1.1'Too,,'n OT}.e...t. "J'} .e(.I.1.er ~A::
17\ Ei'i.J;f@j Vu&.t\ '1;J{.'''' ;JII.fll o/!'f'C :l:t '1,h(l. i!i! ""} luni! 'Ulu Federal Negarit Gazeta No.57 4th September, 2007... page 3831
"r iTOJ':f~C f. '(H' C" D?1\.}. ()/LU 1',qJJ5-OVIPI.'}- riT OJ':f~C p'Cq.}- 'hn:J>~ rtf~()OJ' OJf, 9° .f: C J5-,}. 1\OJ''Q, 1 n .e rOILOJ'I\.
0 <I>(n 7;."} 1\D?9° I. .}- OJf. h1 C nO?>.efl1 rj :f~OJ''I'to tJ:J>!P ':t» "f, r~ h to 1\OJ'"} r cJ>I. 'I'
'l.I),n 1\D?<l>c;~.fI h "}J;>.e11\O/A Wl>ovc;.h111\/_uAIll"} r~:.J>"'9° ()~,f: ~OJ'::
l~/ . "roNlh'}- 9°C'}- 'I'9°C;J." D?I\'}- n.t'OJ()~ovl\h..e h'} ,e.' r OJ"'), 9°C ,}. 1\D?9° I. :t.r~,eflt.A 1OJ'"} ro/,n1','}- OVffi'} r~.eI)J~~OJ-::
lli/
IE/ "r~ovl\h,t'm' hilA" D?I\'}' r1'}IHIc; h./1lf~ AD?:t. ~".fli;C nll.u h~J5- h"}<I>?\}/E/ OVIPI.'}' n~.eOJfl1or ovovt.e rOlL()f,ovOJ' hi,A ~OJ'::
r r n'P~ i'&. 'l0lJ.":" rot')"}
.eU n'P~ i'&. ~OIJ. rOlJ.tf.,OJ>"[
li/ <'>1.'1' "'h~l\"l1:'~OJ' h1(} n:\" hflov(;1.).OJ' n ~ I. h,n n .}- '1.1L r .,.1) 1'1'1:T r .,.. f.1\.
OJf,9° r.t.n"o. h "}.C;.U'9° nh1C o':fI'I'1~'f .em- ovtf'1:'~OJ' novl.:J1m- OJf.OVm-n .}- 1\OILov 1\(). 'I'to tJ:J>!P l' c; 0 <I> (n ':t'.I
1\OJ.tiJ,b10,r 1\OIJ.OJ>1\. Ii 4>{l1:Y' cryer I.:FmY. n1C 1\0IJ.10> m.eer On1C OJ>{)'P1\ OIJ.UD I. ,,: 'Pt. /J:J>!P:Y' "[
"
~I
rl 1\OJ>61,b 10,r 1\OIJ.OJ>1\. Ii 4>{l1:y. UD.r'w
ro.e er UDm :,.1\.r 1\OIJ.,r11\DJ1\./J :J>$I} ':j. I
QI erc;1' :t:OJ"} lID-1\. 0 lID-1\. I\OJ>6f.b10f
1\cry:"1. ,{1 r i' * *lID- .f: C ~ 1- :y. 04> l' ;1'
0 cryer I. :,. ,,. DJfi C ~ .e h '} .It OJ'1\. mY.1",1C 1\OIJ..r ()1 !.UI:OJ'
".e 1- ".f "[ :"11 1-
':j.e; t\, f\,,":f. ;}.e A () ChI. '} 'PI. .,1 c::y. I
1\OJ>tiJ,b 10 f 1\OIJ.OJ>1\. Ii 4>{l1":f. cryer I.':r OIJ.f 1 1\DJ1\. 'Pt. /J:J>!P:Y"} 1\tryer I. :,.
h'}.ltoJ.I\. mY. n1C OJ>{)'P 1\0IJ.10>
m.eer 01",1C OJ'() l' 1\OIJ.UDI. ,I: 'Pt.
/J:J>!P~I.
!;I
Q. r~I.'I' cryOI.:r:F P'Cf}1-:f
rOlJ.h.,. 1\.,,,, r 4>I. l' cry01.;1.:F /,u Cq 1-:Y' 0 II.U1",'P~ Op't. ~,(', .eOJ'~I\.:-
VI r"~UD~'li 4>1.1' p'Cq:,."[1\1 {~irOJ.:t:c p'Cq,}"[ he;
~hl rtryerl.,: UD:JIIlf:Y' P'Cq.}"[
11/ "Voucher Book" means a document printed by theCustoms Authority, to be used for recording th~balance of duty payable on raw materials importedfor use in the production of goods for external.market by persons or organizations availingthemselves of the voucher scheme under thisproclamation;
12/ "Input Output Coefficient" means a specifiedmeasurement for the use of an input to produceone unit of output;
13/ "Appropriate Body" means a body to bedesignated by the Minister of Finance andEconomic Development in accordance withArticle 6(3) of this Proclamation.
3. Scope
This proclamation shall apply to:
1/ Raw-materials and commodities re-exportedafter having been imported upon payment ofduties for being not inconformity with purchaseorder specifications, damaged, or not in marketdemand;
2/ Raw-materials imported or produced locally tobe used in production of export commodities;
3/ Goods to be used for packing and containingexport commodities;
4/ Imported Oil, lubricants, and other energygenerating substance used by producers whichare wholly engaged in manufacturingcommodities for export;.
5/ Locally originating or imported raw materialsfor use in the production of goods which are inturn employed as input to produce commoditiesfor external market;
4. Duty Incentive Schemes
The following duty incentiveestablished by this Proclamation:
schemes are
a) Duty Draw-Back Scheme;b) Voucher Scheme; andc) Bonded Manufacturing Warehouse Scheme;
"/Ili Co.;i,: r '.Qf[ t..fu".A '1;J/"'" .:1II.n/ 4I'J'C :LX .,,,,/\ ?Ill .p"} IllrW '}.r
h~A n1f:rrf'OD~7i.,.l.1' p'Cf}-r
?;, r p'C'}10'm,PD7.SD1:
f'~I'OD~'li 4'l.1' pIC'}'''' ~hn.<PD7. f\ODlf'}
f'D7.:Y'f\. ,.,.:-
4>l.1' hlj:f\OJ- .e{}10-~} 0"'1' (JJ~~ 1't.
/J.<P f'~l}l}~1'1 f'~n~i'i1 f'10~f\ (JJ~~
11f .en, nODlf~. ~t(} ,eo} (JJ~ ODnJ(1''''n1C ODA(}m- f'D7.Ah. (}SD:-;' (JJ~~J~'C~.y.:-;. C;~:OJ-::
"'lo1'1 ~OD~7i {}f\D7f:l."I
li/ tutu n~~ nn'}4>7\' ?; f'~ODf\h'h~}f'.I-uCf},I: ~m.<PD7.9Ji' nD7..e{}ODm.~}/J.<P~~ (]'J.~;;.n OO"lCl,e nc>i' h'}Jtu.~ nn1C m-{}1' f'1'h&_f\m- 4>t.1'nll.u ntp~ {}f\~oo~7i 4>t.1' f'~OOf\h'h-r u.~.;J'9Ji' ~t1J.A.tm- Q1'1-f\oo,n'I: ~m.<PD7. ~OOf\l}A::
nll.u n'}4>7\' '}o.{} n'}4>7\' lif'~OOf\h~OJ- Clc;'C~ f'~h&.f\OJ- 4>t.1'An h,nc lilt /n'}.f.' ltu '(1c/ (1;J'i'f\lf.,OJ- 1't. /J.<P(JJ~~ 04>1' f'~h&-f\oJ-
4't.1' ~\~OOf\{)~::
nll.u ntp~ OOLPt.-r ~oo~'li f\.~t."If'D7.1f1m-1 4>l.1' f\OO,(1,1; ~m.<PD7.SD:f
~oo~'li f'D7..e ~C1OJ-1 f'D7.OOf\h~m-
n i] A f' 1'} II ,0 c; hJ1 c;'D7. A tPJ-r D7."1.{}
-I;C nD7..e (JJf1Jm-' OlJoot.e ~(JJ(}C;A::
f'D7.OOf\h~OJ" ni]A f'~oo~7i 4>t.1'(JJaJ.'} l\ooo&.1 f'D7..e{}&.A1m" 1111,(1()n~"" ~oo~'Of\;J-A::
g/
E/
¥
Q/
(;/
~,
.
g/
li/ ~C;J':I:OJ-'} oo.f\. noo.f\.1 nh~A I(JJ~ 9" n l' (JJ() ., (JJ:" ~} f\ OJ-61." 1 n ,e
- {~D7.,e4>CO" n~ to ":to.~h9J1' I
~C:J':I:OJ"'} 11D"f\- noo.f\. I nh~A I'(J) ~ ~ n,l' (JJ()., (JJ:"'''' n l' t. /J.<P(lJ~~ flf\ 4'f\'''' /J.<P OOAn f\n~ t::f.~h9J":t-. (JJ~~ f\~h9J:f' f'D7..e4>CO-
4'1'~I'~: .eAlf'/. n~to:-;. ~h9Ji"
hOJ-61," ,e 00 m. ~}'} 1't. /J.<p q f\ n ..,.
u- ~.;J' f\n~ to:-;. ~h9Ji' f'D7..e4'CO<4>1'~~: .eAlf'/. ~hSDi"
~hSD:-;' I
E/
j .
Federal Negarit Gazeta No.57 41h September, 2007... page 3832
SECTION ONEDUTY DRAW-BACK SCHEME
5. Beneficiaries ofthe Scheme
Persons or organizations who are elligable for dutydraw-back Scheme:
1/ Producer exporter wholly, partially oroccasionally engaged in exporting theirproducts;
2/ Indirect Producer exporters wholly, partially oroccasionally supplying their products toproducer exporters or exporters in the form ofraw material or finished goods:
3/ Indirect producer exporters supplying importedraw material to producer exporters withoutprocessing it;
4/ Exporters;
5/ Re-exporting commodities, or raw materials,they have imported upon payment of duties, forbeing ~ot in conformity with purchasespecifications, damaged, short delivered or notin market demand;
6. .Duty Draw Back
11 Duties paid. at the port of entry and locally, on
.goods imported by the beneficiaries indicatedunder Article 5 above shall be refunded to thebeneficiaries of the scheme upon fulfillment ofconditions laid-down Proclamation withrespect to duty draw-back;
2/ Notwithstanding the provisions laid-down underSub-Article (I) of this Article, duties paid oncommodities or raw-material, shall not berefunded where the amount of duty paid is lessthan birr 1000 (one thousand Birr);
3/ The Ministry of Finance and EconomicDevelopment shall designate by directive theAppropriate Body for Effecting to beneficiariesof the scheme payment of the duty to be drawnback in accordance with this Proclamation.Budget shall be allocated to the AppropriateBody to finance the expenditure for duty draw-back;
'11; ei'i}; t ~iW /...f./'.A ~:J/.')' :J/l,nl '/I'I'C ,Y:'; ~"lt'I. r;-i! ""} ri!.i~:w 'UI"
1, f-rOD'tO ~lT An
?if f',"ht.f\OJ' "'1.'1' f'OIl{lDf\fI(H'. iH''I' O'f.9U'I't. lJ:J' 0'1. OJ'61."h1C {lDl\h. QI.:)1'1':
lJ/ 09uc :,. '/.1.:" OJ'fI'I' It.r t.\ ~ 0 {lD{'IO:"U'~,:J' ,"{lDt.\(t f'°?l\h QU"} f""ht.f\OJ'"'1.'1' 1l; TC(l'H, IIImC,' ~\9ufl')' (J{lD'Y'1
~/
f\1 f'°?,l\hOJ' (J~\',C OJ'fI'I' fH'{lDI.'" OJJJJ9u
f\ {lD rw c,' f\ {lD m :" f\ .e', :" h q' f\ (J;' 1\ It U"}f'.I"fJt. f\ OJ' "'I. 'I' ?if T c ()'H' I~\ '}.I!:{lD.y. (J{lD.y./ .,.{lDI\'1i f.1.I.:Jt.\::
.,.{lDI\'1i "'I.'I"} f\.P'C~": 'hn.<J'O?9':'"f'°?,htt:f\OJ' f'O?{lDMJol'OJ' ~\tlt.\ (J~\',C
OJ'fI'I' fH'{lDI.'" O~I\ f\OJ'bf,). .utr f\°?,l\hOJ'f\ A .r'}p,'}~. n"''}' ,"{lDI\'1i f'°?, U''tOJ''} f""I. 'I' {/Dm'} (JDIJfI1\:" {lD{lDf\ fI f'O?1 fIOJ''}
f"'-Hl-fl {/Dm'} (J'hn:J'o?,OJ. f'fI'Hl '/"J/.n
"~'I'C 10. .r 1.C :Jt.\ O'f~9u f\'hn.<J'O?OJ'(J~h f.h~I\t.\::
¥
:t, f -rOD'toJ IT p-' Cl}T.3'm.pO?. t\ODtf1ODOX't:'-' fO?.., fl:f~ V-).:r PJ'f
/il Tto I>:PO)' OJy. ~\1C h1flO'} OJ~~hJ\1C OJ.flT h'r1110'} 'I.U. ~~C'0 ~\'} .(J: l} OD .} OJ'fIl' 0 II.U 1'to I>:Pf'rODl-tOJ' 04'1' OJy. OJ.6I,bODltn ~\t\O.}:: lf~~ f'J.~-;.n flt\p'Aflr} f1'to
I>:POJ"} fl UC ~ ODlP l'} 001}.(J:l "} ~ Uf 7.lI~ 1 Y..ft t\ -t (,I;),01}t ~\'} .(J: l}00 .}
h '}J;.t.,,~ t\,&.:" .(J:~ i.ItA::
f'roolt'li 4'1.1' p'c(Fr -t'{11:puaz. flf',(}OJ' OJf~~ .e:C~:r ri.oolt"{i 4>l1'
1',eck OI}:"I.'O (JO?.l' t\ OJ' J\~c.f OJ~~hJ\~t.¥i' 'r4,.(1/\" OJy. OJ'611. t\ltt}~~OJ' Ii c1>in 1'1 t\ 4>1'-t~: J\~ t.1' Ith.$I}":j, It4>1.fl ;I~OJ' 1'to I>:P $I}l' '(El:ftlf'} 1 fOJ611,c; 1Q OJ~~ 1\,/\"1' (}"~
i.'} y',~1u 001}.(J:l "} f-toolt'li 4'1.1'
t\ uaz.h~t\OJ' J\ t}A l' .rckoJ"} ,e<"CllA::
f-t.oolt'li 4'1.1' 1'.eckC; hT fckOJ' :JC.
fO?. 4>C 0' y.,~ Iu ()"
~":j. fuaz.h-tt\,.}'}
ool.~?'":j. oo,e1' ~\t\fl~~OJ':-
.~I
UI
t\1
f{11,e~OJ"} fI~c; J\,(J:t."'i
1'to I>:POJ' OJ~~ li4'{11' hOJ.61,b
J\1C fOOfl} hlf" OJY. J\1Cf1flO'}'} 'UL 1
f-th&.t\OJ"} 4'1.1' AnI(hi
Federal Negarit Gazeta No 57 41h September, 2007. page 3833
7. Duty Draw-Back Rate
1/ When the export of raw material or commodityon which duty to be drawn-back, is ascertained:
a) If re-'exported in the same condition 95%(ninety five percent);
b) if exported after being processed or usedfor packing and containing I00% (onehundred percent)
of the duty paid shall be refunded,
2/ Having calculated the amount of duty payableon each commodity produced locally andexported thereafter, the Appropriate Bodyresponsible for effecting payment of duty to bedrawn-back shall pay the duty to the bankaccount of the beneficiary, or pay thebeneficiary by cheque.
8, Conditions to be Fulfilled in Order to Become theBeneficiary of the Duty Draw-Back Scheme.
1/ The commodity produced with the raw materialshould be exported within one year from thedate on which such raw material has beenimported or purchased locally; however, theCustoms Authority may extend this period byone additional year taking into account thenature of the raw material;
2/ Persons or organizations benefiting from dutydraw-back scheme may file request for duty-drawback only in respect of goods which theyhave produced and exported or which they havereceived from other producers and exported, or.in the case of indirect producer exporters, inrespect of raw materials which they havesupplied to producer exporters, and the requestfor duty-drawback submitted to the appropriatebody shall have to be accompanied by importsand exports or other supporting documents.The request for duty draw-back and thesupporting documents accompanying suchrequest shall contain the following information:
a) the name and address of the claimant;
b) if the raw material or commodity isimported the date of importation;
c) The amount of duty paid;
11. E/i.;.;t@! I..f./.-.A ',:J/.'} :J1f.nl 4I'J'C ~% '1.ht\ ?j"il ""} Iilt'.W 'H" Federal Negarit Gazeta No.57 4th September, 2007... page 3834"
,
uo/ i'uo,,'/i 4Jl.1' f~mf~(l--} 1't.11:P (D.e 9" Ii <P1' ~.e ~:,. c; -(l 11--}:
f'?-(l1\:" -9"C--} 1'UOC;r:
(D1.Wo(J;), fi'''hWo'} 1i<P1' 1\.e ~:,. c; () t\ 1\
" "h. 11C 11C UO'? t\ 66J.
IP/
l./
(a/ Ii 4Jmo (D.e 9" 1't. 11:p (J}o (l UOflJ
(l:" 1\';J,;\1 r~uot\{) hO'~ ft\uouot\(a. f~f{)h:"t\(J}01 '~~:,.:
rl r -f' m r 4>(I)- .1>t. 'I' CJ <I>t. m- -t 00 ''(Ii h ,}-':o
1. t. oJ 'I' f <f: r <I>t. mH' 'l't. .6:P OJf. 9° Ii <I>'I'oom'}CJ ~f.""" nil. V h'lJ~ r-tOOl\h-f'OJo')ratty~~ ()l\OOLJ'~.rt7lJt.;J1'1' ;}~&..,.}. r-f'oo~'1i <I>/.ipmy<toJo ~OJ': my<tOJ' f.V'}'}oo<t tJ.~.:J' t71Jt.:J1'1' yf:\:Fl\ h '}1.LJ''trattOOl\h-tOJ' 1\1"Jf:\rt.().'} OJoUf'"roo()m:"oo-n:" f.l] t. '�Jf:\::
"Q/
-f<Pl.(laJo fi'uo,,'/i <Pl.1' l' fcJ: :"hht\~:uoo'~.'} t\D1J1..'111' f~uot\hi'(J}' 1\'lAt\~f'l'L1.wo 9"Cuot-. fi'uo'f/i <~l.1'mf~wo i'1(lwo'} 11111D1J_eo'l.'? 1\t\(l:"::
D1J'}~w°9" fi'uo,,'/i <Pl.1' i'm:p~
fO'~ (awo (D.e9" _eo'C~:" fi'uo,,'/i<Pl.1' 1'fcJ: ~f<PC~ f~~t\~
f uo (.1.),l. i'f(J}o 9" C --} (D 1.Wo 61,b. 1\1C
(l i''' h (l j w t. --} -10tL w- {)1' ~aN
h Cj:A rJ-i\:'-'
rif ro-TC FC~T
"{;/
~
u. r FC~-I: i'm:p~SU1:
fif (J}-1~C pJC~--} i'm:p~ t\uoO"} f~~'ft-:" f'} '? ,eo'c; ~1.:}~'{):,.t ~"io ()~ C f /.1JC~ -,:i'm:p~ t\uoO"} f~.r{)~'A f9"{)hC (D1.4'--}r~(aflJ~ro- (a~~ (D.e9" ~C~+~ ~~c;1~W-::
I. ~C Fc~3:.3'm:p~ t\uoO'1 uo~~t.r~111~.('uo (Jo).;rsu"f
(lif W'1~C p'C~--} --l'm.p~ t\uoO"} f~~'ft. --} f~hi'fto --}'} 0- ~>;J-9J~. f~f ":I.ft.c;1~(J}'::
?i/ r ~\9" t-.~,~-}
f" 1~woIf"h.~-} ~.:P J!.:(D.e9"
d) the type and quantity of the commodity orraw material on which draw-back isclaimed;
e) input output coefficient;
t) the type and the detailed description of themanner of exportation of the commodity tobe exported;
g) if the commodity or raw material is re-exported in the same condition, the damagethat could be caused by not being re-exported.
31 The burden of proof that the duty claimed andthe raw material and commodity presented fordraw back are in accordance with thisProclamation shall rest with the claimant of thedrawback, failing which the appropriate bodyshall have the discretion to make its owndecisions.
41 The claimants shall give all assistance to theappropriate body while it conducts inspectionto prove the accuracy of duty drawback claim.
51 Request for duty draw-back have to be filed bya beneficiary of the scheme within 6 monthsfrom the date of export of the last batch ofcommodities.
SECTION TWOVOUCHER SCHEME
9. Beneficiaries of the Scheme
Beneficiaries of the Voucher Scheme are onlypersons and organizations who have obtainedeligibility certificate issued by the Ministry ofTrade and Industry.
10. Conditions ~o be fulfilled to become Beneficiaryof the Voucher Scheme
To become beneficiaries of the scheme, personsand organizations must:
11 Have manufacturing or exporting license;
1ft EIi.;i;10?; ~J!u'rA ~;Jt"'" ;JH.nl 4I'I'C :n ~,h(), ~il"'"J
Iill'1il '}JJU Federal Negarit Gazeta No,57 4th September, 2007.., page 3835
gl (l(l~'-" f}oo'i; oo~ootf r1'1.fl: Fir he;r CDrn. ') '1.fl: iJ~ .r..- rDIJ. f
." C (l~I
EI r'1'flf}'-"-SJDC'-"1'SJDC;J-tlIJ~l'fl rari."ff\.I
QI (If} 00 'i: SJDC .-,. Y.Y-..-,. UJ'faT r DIJ.IIn~UJ' ')
1't. iJ:P t1D{11'} r DIJ.f ." C (l~I
l;1 ,t\CDlXI. '}'1.r..- nJtfa hAtf~. ft\~.}')V't\ .}f}oo ;J''-'' r 'bnfaTC'-" nt. 'OSJDrDIJ.f"'C(l~ I
~I (lif UJ.:fc P'Cf}'-" t\oo{11"'SJD rDIJ.ffa":f.t\.-'1~;rfP":f") t\oot.OSJD hroo.;-n llt\p'Aan ;JC UJ'A rDIJ.t.Coo-I
ZI 1't. iJ:PfP":f-1 n~lr~fP"f (lDIJ.(){11..-,.~-n.CD~SJD(llf:1r1f1ifft.;r rDIJ.ffa1~ htf~I
"
VI 1't.I\'l.UJ' SJDC'-" (ln1C UJ'fa1' h1'ool1' (l~I\ rSJDC": 1'."Il,e 00'1';-1 rDIJ.f l,'J'11' hT1CUJ' r1'l\h '}iJWHCD~SJDh11CUJ' ;JC r1'Y-.l1 UJ'A- tlIJ~
l'fl r DIJ.":f-ft. The;
t\1 1't. 6:PUJ' UJ'6f.bn 1C hDIJ.1~ h.ll'},en 1C UJ.fa1' t\ DlJ.1~ 1'llllt hall'}.er CDlXI. SJDC .y.":f-') t\ tlIJSJDl'} r l' 1\h
htf~T rv.t\,,:,} h-1l1ffP"f '1Tf.~'-"r DIJ.1A ,) ;'1;J q~ tlIJfall{ tlIJ~ l.flrDIJ. ":f-ft. T
J;I hSJOIr¥~ (lUC~ t\ooIPtllJlr'} nJtfatnr~. T
VI rf}oo,,:'} r 'bnfa7' C.} iJ~ .r..- tlIJ~l'flrDIJ. ":f-ft. T
t\1 h'111'(l ht\UJ' roo'}'1F'-" oop'tfn..-,. r l' () {11 r ~ 'Hi fa.-,.00 1'-" r SJDfanC
CD l." .-,. he; I CD ~ SJDr nSJDIr ":f- r'} '1 y.~
t.:P .r..- tlIJ ~ l'fl r DIJ.":f-ft. T e; :t~UJ'::
.
Ili. r'iTUJ-TC FCf}'-" ht. 'OSJO
iii r'iTUJ.:t~C FCf}.} 1'{11:PDIJ.t\ootf1 rDIJ.t.A r nSJD Ir¥:-"- hu.u (ll\~ (In 14J7\' Ir1'Ul,g-.}') v'~.;r 9J":f- n~£A1'UJ' f\'"Cfl. CDY-.n1C ODIJ..efa1!).TUJ' 1't. iJ:PfP":f- I\~ t\.ht.A (lDIJ.111UJ'r4JlT Anr1'qol\ r'iTUJ.:t~C Y-.,o1'C r'l-SJD.;-n llt\p'A ar) .e()al:I~q>A::
2/ Submit at the beginning of the budget yeartheir annual business and export plan;
3/ Submit input-output coefficient;
4/ Supply information concerning raw materialswasted in the process of production;
5/ Submit evidence of export performance in thelast two years, if they are not new to thesector; "
6/ Sign'an agreement with the Customs Authorityundertaking to fulfill obligations enablingthem to become beneficiaries of the Scheme;
7/ If the raw materials are imported on supplierscredit or Franco- Valuta '
a) submit evidence confirming that thecommodity has demand and that thedemand is confirrned by a purchaseorder issued by the prOspective buyer orsubmit a purchase agreement concludedwith the prospective buyer; and
'
b) If the raw material is sent by a foreigncompany to its local affiliate with theobjective of producing exportcommodities submit memorandumdescribing the mode of affiliationbetween the two companies;
8/ If the exporters are new entries into thesector:
a) submit their annual export plan;
b) submit an inve~tment certificate and/ortrade license from the appropriategovernment organ;
11.,
Procedures for the Application of VoucherScheme
1/ The Customs Authority shall issue voucherbook on which is entered the amount of dutyto be paid on raw materials they may import,to producers who are desiring to becomebeneficiaries of the voucher scheme uponsatisfying the conditions laid down underArticle 10 hereof;
'I~ Ci'i.Xf@} I.,.YuM:\ ~:Jt..,. ;J II.fll <IITC :iZ ~(hlt ?!i! .p'} Ii!f:H! 'Ulu
f./ OJ~h1C r01/.1(}''-} 1'~ lJ:P!P1' r'''?D
~h OJ~~ ~~c~ 1'~ lJ:P~1 In~fll m. h?D t-'1' r .-1'1J-'m m.'} r if m.:I~ C ~ .()
.-f'C r lJ:P!P~ ~ '? l\ 661. l\ 4>1. () () ..,. r'''?D
...h flJll,f' '''JCllA:: rfll11,f'm' r,,.?D...hn.?D?D (}1'~ lJ:P!P~ I\.e f\.h,(.A r01/.1
II(D''} 4>1.1' ~ 1. ~ t, ,f' h.-f' ~"
1 ()m< r ."
1.1' ~m'} I\.e OJ.e?D "'~?D ~A hHII.m< r"JI.1' Y."'(} I\.e ,""J'}t"' rro~":4>t, Y.
".() ()~ ,() '1'.., 1\.e h 1 Jt qu 1\ ()0tJ,r:
I. '? l' ~ lJ:P pJ :f. ()"'1' ;J' ro~ 0tJ?DI.:F
(l;J'OJ< r"/A ~,'J,n h'}Jt,t"l\~
.e~I.:JA::.
r'''?D..,n rlJ:P ~.-f'i'i p'C!}'''' r01/.tJ~~ m< ()h?Dt- :f. r '? A ~ ,'JII"} OJ<n l' .e LYe;A:: LYlJ?D r'I-?D..,n lll\pIAflf} ",n,(.
1\'1. LYlJ ~,f'1'f m< lJ:PpJ:f. (}~'?ll,f'(}C'1' h '}Jt,(.'-f'n. l\..f'~C'? .e :f'I\A::
(}if (D.:t~C pIC!}'-) hD7tt~",.} ro~h1C
r1(}' 1'~ lJ:P!P'1' l\h1C OJ<n1' 1(},f'l\. m<l\. t,.e'1' I'"?D:: h?Dt- :f. ()II.U '}o. nh'}4'?\, m<n1' rot ~ ~11m<1 nA hl\(I~-tl\l\~ (}ifm<:fc p'C!}'''' ro~t,1C,f'n111:t~m<'} 1'~ lJ:P!P1' O(J1 r-t1'f
h'}~LY~ (I if (D<:t~C r~m"'?D ~,(},':'}
,f'fllA::
E/
¥~/
~
(";/ tHI.U ()I\.e (}'}o.n h '}"'?\' Q r -t ~ ",11m<lllJC?D h?Dt-~ hh~?D (}I\.e
.
(}LY~
?Dh1,f"'" rOtJ?DI.T ro.e?D r~l\h '},?r:
P' t-m<'} ,f'*l.m h'}~LY~ ro.e?D
r.-f'1hl\'''' 1'~ lJ:P l\~bhn;rc'''' ?DCT~I.Jfm<'} IAm(l'" (}~LY'I' ro.e?D/l,l\I>l' l\?DC T .-f''?l1C h 1~ .em<Ar01/.hl\nl\, ~1C'1' ~,f' ,'J1'llD"T ro.e?D
?DC": h'-f'l\h (}~I\ .,..r:l\'-) lJC''-}
ll~l\n he; l\II.U?D OtJnI.JfOtJ~I.'(}h :Fl\ {J'"?D..,n lll\ P' A flrr} ()0tJn ,«4' ,r..'4'1. m,'} h ~ hI> l' ~ lJ:POJ<'} ro.e?D?DC":'} (}h1C (D<n1' ~O1' .e'fI\A::
l' ~ lJ:P(D<ro.e ?D ?DC.-f: l\.0l' rOtJ.e l' A~LY~.'} ttl.;J1m r'''?D~n lll\p'AflJ'}h01/. ~ l\ h.+ :t~(Dc h tt1\T () .-f' OJ<flJ flJ
t101/.-f: l' ~ lJ:P(D; ro.e?D 04' m.h1Jtro1~ I~C;JA::
~/ (I if (D<:fc P'C!}T hOtJtt~~T ro~h1C(11(). l' ~ lJ:P!P 'f . -t~ C .-f' (D< ro~ m< 6J!'
h1C r01/. 1\h, ?DCf-1' r'''?D..,n lll\plA flr} l\Il. V' ~ IIA ()01/.,f' II,'J1. (D< r'''?D..,n P'~P'C!}T t1y: ~IPI.T OtJn;J'
OJ~ ,f' h r.,,1. () ll:t~(D< OJ~ m<6},b. h 1C.e1\tt l\, ::
Federal Negarit Gazeta No. 57 4th September, 2007. page 3836
2/ Upon arrival of imported raw materials at theCustoms Port, the producer importing the rawmaterials shall present his. voucher book tothe Customs Station where the raw materialsare declared. The Customs Officer at thestation. shall deduct the amount of dutypayable on the raw materials from the initialentry or previous balance and enter thecurrent balance on the book, where upon theraw materials shall directly be transferred tothe private warehouse in the premises of theproduction site;
3/ Customs formalities shall be carried out in theproducers private warehouse. However, theCustoms Authority may at its own discretiondecide that the examination be carried out atthe port of entry;
4/ Raw material imported under the VoucherScheme may not be sold in the local market.Any producer who, in violation of theprohibitions provided herein sells the rawmaterials imported under the VoucherScheme, shall forfeit his right to use theScheme;
Notwithstanding the provisions of Sub-Article (4) above, if the producer, because ofevents beyond his control, terminates hisproduction or export activity, or if the rawmaterial he imported does not meet therequired quality standard for use in theproduction of commodity for export, or forany other reason rendering the raw materialunusable for product;rm or in the case offinished products, if the exported commodityis re-imported because of defect, and theproducer can present adequate evidence toprove it, he may after securing the consent of
. the Customs Authority, sell the raw materialsor the commodity upon payment of duty;
5/
If the Customs Authority is satisfied that theraw material or commodity can not"be sold, itshall cause such raw material or commodityto be disposed of by a committee from theappropriate bodies;
6/ Export Commodities produced from rawmaterial imported under the Voucher Scheme.shall be declared and exported in accordancewith customs Procedure Code issued for thispurpose by the customs Authority;
'17\ eli}; f .jJ:i, /..,f./.:A ',.:It..,. :JJI."/ -IITC ,r;'f: ~(h(\, 7I'i! -I.'t Ii!,ni! '}.9"
,
ZI (171"OJ':':C p'c'}.) aJ~)-,1C {.I111 1'/../J:P (1)-,'}.(1: '}UD'} 'I. rL OJ.fl1' 1'~'~ i\ j:'1UDtpA )-,l\(1.},:: If~~ {.I',.UD.;.h lll\p'AfJr} r1't. /J:POJ"} llUC.e UDlJ.'I.'}(1tIIJJ!:I. (lJ .eu {.I'I.IL 1f...n l\ 'h.I.). tIIJt)-,'}.4!: '}UD.} h 'PLt,II9° l\.&.~ .t!..
. .e:""i\A::
r; I (111.U )-, tp:P: )-,'}".?t. I I r: I UD lJ.l I.'} )-,~t.:f: {.IU?.e"'C(1OJ. {.I(lJ.n'}.} ~C'} 1'UD
-C:)' W}(I/.l':r, ~\:}P'.fI.}.t U?',.fI'I:C .f'1~(lJqo 'f""ll.e .,.} Itrf {.I',.~.;.h lll\p'AliI'} J'1trn. 1'UDC:)' UDlJ.Il.:" ntllJ.f:
I. (7 n7r OJ':':C tpfl.}r, OJ~~'1C {.I111OJ"}1't. /J:1' {.I". 1.1' fI,,",'} .r hr, OJ.r,A f (1fI,,",.,:~ UDIJ'I.'} r .f..r IIOJ''} 71'OJ.:,:c .r OJt,C.~A::
{.I',.~.;.h lll\p'Aal'} tul.U (1i\.e W}(}.fI
)-"},,.?' t UDlPI..} fI,,",'I:'} ru?"J.'t-OJ'
rfl"OJ':':C ~.(1-"C l\i\hOJ' n-f'(}m OJ.e~fl"OJ.:f:';. n;J'~() hIli;;:OJ. OJC rUD~UDt.r ".'} ~~C' O,If'}f fI"""I: (1ill4'r, -} OJ.fl1' UDmr,.,.~ itl\(1.}::
r',.~.;.h lll\p'AlIr} fI,,",'I:'} n@ 4'r,.}
OJ'fl1' l\..r mr,~~ I}A:Fl\ f rfl,,",'}p't-OJ' hflhmr,(,'~ .t!.'l.fI )-,~t-:r: r~C ,}
P' t- OJ' h '} .v,.e fI-" ~ 1" A l\ r: 'UL.(1;1: (1~1.:}0. t- '} fI tp fl.} r, /J:1'?J l' '} OJ~
it1C l\..rfl111 .e1'i\A:: 1fC,"~f ril'OJ':f:t ~'o-t'.;. O,;J'~fI Oit:}o.t-'}fI tpfl.-}r, {.I1(1..} 1't. /J:P?J1' r4'I.1' UDm'}h 7iOJ':r:C ~ .(1-t'.;. i\ .e -" 4' r, 'fi .e If r, A ::
[il
II
~
I li I n fI"""I: UDIJ.II.'r m ~it 1C OJ'fl1' h111OJ'1't. /J:P OJ'fl1' 1'~~ i\.e .rAtpl\ {.Ii'1'f h'}~If" r'UL 1~0' W}O.fI it'}.,.?':z UDIPI..-} I'A-t't-IIUD (1f1i'4'C it~t-:r:
OU.U 1't. lJ:P i\.e l\.h&.A rU?111OJ.'}.,.1.1' hflh"ml\P,. h '}~ hCJ:A .e~I.,'JA::
Igi rfl"OJ.:fc pc'},-} -t'm:PU??J1.rmGbl,~c"':'} l\tIIJ~l.:r hU1C OJ'fl1' (1U?1
!i :r:OJ' 1't. /J:P?J l' i\.e r h &.l\.:r '} r 4'1.1' fll\.:r (1tllJhr,m'} .,.I.m.'} rU?UDA()OJ' it I}A (1U.U it tp~ it '}4'?' li li UD IP
I. :r r 1'H' .0 r, ~\,h c;'U? A tIIJ.-} U? 't.fl1: C
(1U?.r m fJl OJ' UDUDt .r .e m () r, A ::
Federal Negarit Gazeta No.57 4th September, 2007.. page 3837
7/ Raw materials imported under the VoucherScheme must be fully utilized within oneyear from the date. of their importation.However, taking into consideration the natureof the raw material, the cu.'stoms Authoritymay extend this period for an additional oneyear;
8/ If the Ministry of Trade and Industry acceptsthe input output coefficient submitted by theproducer in accordance with Article 10(3),the Customs Authority shan assess the dutypayable on the raw materials imported underthe Voucher Scheme on the basis of this,input output coefficient and settle thevoucher on the basis of such assessment.
9/ The Customs Authority shall commence the. assessment referred under Sub-Article (8)above on the first day of the eleventh monthfrom the date on which the voucher book was
.
issued or renewed and the assessment must.be completed within thirty days.
10/ If the Customs Authority can not completethe assessment within 30 days, the producershall have the right to import raw materials 3times against insurance guarantee until suchtime as the assessment work is completed toprevent disruption of the producers activity.However, upon renewal of the voucher book,
.
the duty payable on raw materials importedby the producer against. insurance guaranteeshall be deducted from the previous balanceentered on the book;
11/ If the assessment shows that there is unusedraw material, unless the period in which theraw material must be utilized is extended inaccordance with Sub-Article (7), theproducer shall be made to pay the duties onsuch raw materials together with the interestthereon;
12/ The Ministry. of Finance and EconomicDevelopment shall specify, by directive to beissued pursuant to Article 21 hereof, the bodyresponsible for assessing and refunding dutypaid by beneficiaries of the voucher schemeon raw materials purchased locally for use inthe production of export commodity.
.
'I~' ,"
j'j '.'"~,fu('.A ~;J/.'''' ;J II. fl/ .p'PC .Y:~ "l,h(}, ?Ii! .,.'t Ii!.~:W '}.II",.nll:l:
Ifl r?fOJ.:,:e: p,c'}.), 'hn.P~SIJ:t. (111,tJ~,tp~ n'}<1'''' I/fl ODIPI.'} h~.e<I'e:O..} {.I"l'(1~,.} ~e:.-} 1'ODe: ;)- (1'h.I.). tlIJt
(1;)-'" ~OJ' r'}OD'I:~C .), 'I.~.} OJ'fa1'
r~llh"OJ"} 1't. lJ.P ODlI1'} /\OJ' 61.b1(1,e r~<I'c'n CD~~ (1~,1C OJ.fa1' 1n,e
r~i'ilI1OJ"} r.-I'I.&. ~e:'} '}~'I,}e;OOl11'}1"'}JtU'~ (1,,-1.&. ~C'I: OJ'fa1'hOJ.til.b ~,1C r10' 1't. iJ.P9'":j- ODlI1'}e;
tp.'J .r.-ci'i (1OD"';;: r~.el}~ OD'7/\6Ii}.
.f'" C ll/\.::
If. rifc&:fc ~-O-tC
(il r'I.~c;.h ll/\p'Ann /\p,c'}.,: 'hn.P~9'":J'- (1~ r'fOJ':':c ~'n.-f'C .el}.}tlIJA::
¥
~I (JIf,tJ n,}.,.". '}o.fa n,}<,.". If1I ODIP I.'}
r~;J-"'-~'} r'foJ.:j:c ~'nrf'(~":j-1
~
VI CD~V1e: n~1(1' 1't. lJ.P9'":j- ~~/\.h&.A {.I~ 111OJ"} "'1.1' /\tlIJ.,.e;.,fa
"e; ,,'1.111'(Jrf''''''''' "~1'C r~."I.OJ"}'I.I},n /\ ODOD1f1,n {.I~,e1/\ '7/\- IP'} 111
I. 1r ':{- ~~11/\,::
/\ I h --l'&..,. ~ /\:,-. ll/\ OD '(1.-} (J farf'''J C /\ l\, ~
CD1'} (JtlIJ.e--l'~/\~ ODAh- ~II;J~A::
£1,1,(1ifOJ'rC ~'nrf'C'':{- ~.e rn~~:f.fa~1 n,f:~i't'1 r?fOJ.:j:c r~fahcCDI."J:'-' <h1'C "e; rir OJ':'~C~ 'nrf'c;.OD/\.e "~1'C ~qo~A::
h (j:A (1fa:,.
rll7~I.:F OD;JWi"f FCI}:'-'
It:. r FCI}~tn:J'~P'1:
(1117~I.:F OD;J"c;"f P'CI}:'-' ODlI1<"~ r~":j-1\.:'-' ~c:l':j:OJ"} ~I\, (1~I\. /\OJ.6J.b10,er~.e"'CO'1 rlf OJ.:j:C p'CI}:'-' rf'111.P~ .eAIf ~- "e; r &..P .r.- CDI. .,. :,-. r --l'''' flI :j: OJ' rtllJ ~ I.:FOD,'J II c; ':{- .e ~ :r: OJ' n ~ ~ ¥ ':(. e;:r~ OJ'::
Federal Negarit Gazeta No.57 41h September, 2007... page 3838
13/ Beneficiaries of the Voucher Scheme, inaddition to input output coefficient submittedin accordance with Article 1.0(3), shall submita memorandum showing the amount of rawmaterial wasted in the production process, theamount and type of by product to be suppliedto a foreign or local market, the input usedout of the raw material imported in theproduction of the by-product, in percentage,during the execution of the annual productionplan.
12. The Voucher Books
11 The Customs Authority shall cause adequatenumber of voucher books to be printed forthe beneficiaries of the voucher scheme;
2/ The voucher books to be printed in accordancewith Sub-Article (1) of this Article shall:
a) contain tables to be used for deducting.the amount of duty payable on each rawmaterial import and for registering thebalance remaining after each deduction;
b) be non-transferable to third parties;
c) be filled with the name, address, vouchercertificate number and the identificationnumber of the voucher book of theproducer, holding the book;
SECTION THREEBONDED MANUFACTURING
WAREHOUSE SCHEME
13. Beneficiaries of the Scheme
Beneficiaries of the Bonded ManufacturingWarehouse Scheme are producers whollyengaged in exporting their products who are noteligible to use the Voucher Scheme and who havelicense that enables them to operate suchWarehouse.
:7t ;t .~ i.t}j! /"'J'ub.A ";J{,'} ;JII,nl o/I'J'C :t1, ~".I\ ?I'jj ""} nnw 'HI"
fD7rl..:r OD;J"iB'ffi.P~ t\ODtf") OD"1.~t
~l& lJ-).;r sP"f
fD7rl..:r OD."JlIlJ1' p'Cq.} "f'ffi:P~ t\ODlf'}foy,,7f,t\,.} foy"h"f't\.,,}'} U,).:J'9)1' .eUJ.t\.e; ~~OJ'::
!i/ f 1\r ~ ':,.,~,,} &H<P .f: .e~ ~I~OJ' I
~/ Wl,r-;,h ;h"l f""fD"'~OJ"} OD{}&,C'}
f~.eUJ. ~ OD;JII'} otPJr l:F {ltt}:t~O)'
:"1'C "1ft OJ'{}~' .e~~I~OJ'I
r/ t\ OD ;J In &.:P.f.' D7~ 7i h 'Pt u' rOOD ."J
II~' t\ ~OD ~OOJ' f,,.r-;.h lP ~""~: 0,,),"1f""fD"'~O)"} 1\OA foy"h~t\.I
t\OD."JII~' fODX"} cp{},,}e; OD"lll:J'~I~o)"}
foy"f'l.e ODl~ f~.e<PCO'I
'l;/ OqOD.} O).{}1' ~\rc""OJ' t\o).6f,b 1f1.ef~Ah-T'} frCT q.e~"": ODffi'}e;CP;J h'},vI.U,r .eu'}'} rc"} t\tPJrl"rhOJ.6},b 1\1C f~.e{}1!l.~I~OJ"} 1't. iJ:P
9'1' foy"lIlllC fqOD.f:1 fh.h{}7'C'}iJ:" .f.' : 1\""r -;.h IIt\ P' A an tPJLPl'{lf~1't\.I
}/ f"1,nq.}rc.}f~1't\,I
Z/ h"l,nq.}rc"} 1'ODC;)' 0 ""(,1,1.tPJt0;)'4)~o)' fqOD.f: rc"} 'I.~,,} OJ.{}1'f~llh~OJ"} 1't. iJ:P ODffi'}: t\OJ.6J,b
10.e ~"?'''' C'O fD.er 01\1C O).{}1' 10ff~i'iT f""l&. rc"" q.e~T: ODffi'}:h'}.t;.U.r O""l&. .rCof: OJ'{}1' hOJ'6f.b
1\1C f10' 1't. iJ:P 9'1' ODffi")e; CP;J
.f.' C 7)' 0 OD.y.~: f ~ f 'l.e OD"lt\:6l>J,f~f<PCO': ODlf1 1\t\:ll~~OJ'::
Ili fD7rl..:r OD;JWi"f pCq:,. h&."fJ~
!J/
TODC;J' tPJ LPl.{l
!i/ f &.:J>.f.' fD l <P..,. f "",.. III ~ OJ' ftPJr l :F. OD;JI'lJ";f' 0C'1' Orr-;.h he; 01\r~:r.
f."J~ L~A~ f~~t\~ .elfe;t\.::
1\r~:r. hOJ.611>1\1C t\:~f{}OD~~~OJ' 1't.iJ:P 9'1' f""t\t\&. iJ:P' f',.r-;,h P'~-pC q..,. 0OD .f.'l "It' f'" r -;,h fD~,O &./JlJD1't. iJ:J>9':r. 04>l' ;J' fD~ OD."J11~, h"" t\ t\:~
O:\t\: 1\{}&.t\'I.or f,,.r-;,h .J-'-'~-p'Cq,,}
OOD;JI'~' hf""&.6OD iJ:P9':r. fD~OD;Jln.e111t\.::
~/
Federal Negarit Gazeta No. 57 4th September, 2007. page 3839
14. Conditions to be Fulfilled in order to BecomeBeneficiary of the Bonded Manufacturing Scheme
Persons or organizations that can ire beneficiariesof the Bonded Manufacturing Warehouse Schemeare persons who have fulfilled the following.conditions:
1/ Have manufacturing license;
2/ Having warehouse that fully complys with allrequirements provided for by Customs lawsand regulations;
3/ That pay allowances to the Customs officialsassigned in the warehouse and license fees asdetermined by law;
,
4/ Present evidence showing that they haveinsured the warehouse;
5/ That can provide to the Customs Authoritytheir annual export plan showing the type,quantity and value of the products they intendto export during the year, and the rawmaterials they import to use in themanufacture of such products.
6/ submit input-output coefficient.
7/ In addition to input and output coefficientsubmit a memorandum showing the amountof raw material wasted in the productionprocess, the amount and type of by-productto be supplied to a fo~eign or local market,the input used out of the raw materialimported in the production of the by-productin percentage, during the execution of theannual production plan.
15. Procedures for the Application of Bonded
.Manufacturing Warehouse Scheme
1/ The customs official and the exporter shalljointly lock the licensed warehouse;
2/ The Exporter who imports raw materials shallcomplete transit formalities at the pOlt ofarrival and the raw materials shall directly betransferred to the warehouse. All necessaryCustoms formalities shall be completed at theWarehouse;
11\ ri'i.~B t..,YolrlA '1;JtT ;JU.fl/ </1'1'C:l't ~,,\(t, 3'J! ""} IJ!f'1J! 'UJu
E/ l\?DC:" -t'?llC r"?ffl&.A 1(1)' 'r~ lJ:POr'l.U_(I)' r'''?D?-h o.?D 1ll\0:" h r-t{/D
1110 (J)Q;}. ~ Y-.I. .'1A::
r -t {/DI. -t (I)' ?D C,'" (J)Y-.{/D.'1tn -t {/D11'? (1
h111 O;\~ r~"?D~-h r(J)Q;I. lJ:P P'~-
P' C l}:,. -t &,,)qo 0 .} (J)Y-. (I)-6J!' it 1C
~~I']A::
1't. tJ:J' OJ' OJ1.OD.'J,n h'1(l(H. 'l.I~ ~9DC'Oit'}.r: ~OD'} V~ o)-fl1' 9DC'} .t.ODCfoO:,..9DC,t: l\o)-61.b '10Y '"IA.t-'�h it~t.:~ 01't.
lJ:J' 1P:~ '�,e 1\.h&.A r°?.'1(}OJ-'} 'I>I.1'lJ ;J'nflh'1OJI\'{}- h '}.C;,h~A ,ef.l.:JA:: tflf9D
r'l-OD~-n (}l\p'AffJ') r1't. tJ:J'Or'} C!UC,eODIP I.'} 0 OIJ.e.-I.°/ ,e U r '1.II, '11..(1 1\1- r..f.I.OIJt
it '}.r: ~OD:'" h ,}.L;.t.II9D t\. &.q..r: ,e :""'1/.'\::
Q/
"(;/
~/ 0 IPJ?DI.:F {/D,'J"
c;"f P' C l}:,. it IPJ111 ~.}
h<l'I.'r ~, 010- 'r~' lJ:P 91"f r-t {/D1.'1:?DC+ ":f- Oit1C (I)'fI'r 10f (tom. l\.h&.Ar"?1 II(I)- r-tr.r.t IPJt hfl.:" ;t-hfl - h C;
lbhUf ~ 11 ;t-hfl {/D(J'O(J,O h '}.tt:FA
r'''?D ~-h II l\ P' A fir} it fI&.~ 'I. {/DI. if 91":j-'}
l\it1C (I),fI'r 1fl 1ll\p'Afll1 ~AI']A::
"
~
Z/ it?D&.:r5 hit~?D O~~ Olf~ ?Dh1f:"it?DC+ r{/D~h '}'?e.- P'&.(I)"} ,e~l.mh'}Y-.lf~ (J)~?D r-t~hl\'} 'r~ lJ:Pl\lbhflrC:" ?DC'} Y-.I.if(l)"} fAmO.,.0 {/Dlf~. (J)~ ?D l\. (\0":j- l\ ?DC:,. -t '? IICh7}~ ~(I)'A r"?hl\hl\. ~1~":j- {tf.'1'r(JDo:" (J)~?D ?D C.,: h-t ~h 0;\ ~ ." .e.-l\.}~u~:,. fl{/Dl\fI hC; l\'I.V?D IPJfll.if IPJ~I.'O
h!J~l\ r'" ?D~-h lll\p' A fir}'} OlPJfI&,'".e.-<I-I.'rC; ;1-h (J.'} h~ (\0 l' ~ lJ:P(I)-'} (J)~?D?DC":'} Oit1C (I)-fl'r (/Do'r ~":j-~A::
Ii. A~ ~).;t-
0 II.V t,tp ~ t,'}"'?\' I Q/E/ h C; Oit'}.,.?\, I l;h10.fI it'}.,.?\, li-Q r-tY-.~11(1)-flC;C?D r1fl91":f-"? '!.fI-t:C rlPJ?DI.:F {/D.'1,n p'Cl}:" it&,
'O?D O.e.'11.-4:'r'rC p'Cl}:" l\.{/D&. r"?":j-AO'}1 l1e).;1e O{/D{/Dtf l\.(J)fI'} ~":fe~A::
Federal Negarit Gazeta No. 57 4th September, 2007... page 3840
3/ The raw material to be used for productionmust be removed in the presence of theCustoms official;
4/ The product shall be registered and transferredto the warehouse and shall be exported afterall Customs export formalities have beencompleted;
5/ Unless the raw materials transferred into thewar~house are fully utilized and unless theproducts are exported within one year from thedate of transfer to the warehouse, the exportershall be made to pay the duties together with theinterest thereon. However, taking into considera-tion the nature of the raw-material, the customsAuthority may extened this period for anadditional one year;
6/ If products manufactured by the use of theraw materials imported free of duty throughthe Bonded Manufacturing WarehouseScheme are sold locally, the CustomsAuthority shall transfer all requireddocuments and information to the Inlandrevenue Authority so that the Sales andExcise tax due thereon may be collected;
7/ If the producer, because of events beyond hiscontrol, has terminated his production or exportactivity, or if the raw material he imported doesnot meet the required quality standard for use inthe production of commodity for export, or for anyother reason rendering the raw material unusablefor production, or in the case of finished products,if the exported commodity is re-imported becauseof defect, and the producer can present adequateevidence to prove it, he may after securing theconsent of the customs Authority, sell the rawmaterials and the prodlJcts locally upon paymentof duties and taxes;
16. Special Cases
Notwithstanding Sub-Article 3 of Article 14 andSub-Article 1-4 of Article 15, the Minister ofRevenue may by directive determine the mannerin which Bonded Manufacturing Warehouses areadministered by post-audit procedures.
11.' ri'i.~~ .~~j{i /""Yu(,.A ~:Jt..,. ;lII,nl .p'PC .~:~ 'l<h(}. '{,'i! oj"} Ii!Y.:W'H"
hCJ:A i\t-T
A~ A~ f:1:J'tsP"f
I1. it".', CD." r1"~it~ f'OJf: f:C).!.t.
fOTJr I.!J: OD,'JII'} OJJ!,r rif OJ':I:C p'C~'}
""m~~ .e.-c).!.,,;'} OOTJ'}c;:OJ,r U'~.;J' it/\.I\
OJ"'} Q,f'..."..I\A lj: OP'C~"; 't-ffi~qo 0""'"lFl: OJ' 1't.
"~ ?J":j- ~\r C .y. t'\1\I}:J:OJ'
"~ ?J":j-
F-.:Jk ().,p. ":t',h~' Cf! OTJ0)t- t..f: J!,ffi0 ~ O;J' A::.,-.HtOJ' llt'\{1.'} r p'C~'h 'hn..p~ OODIf'}f~4'1'A hlf., J!,u'n. t'\'}OJ,f:C;h:}~""}t~ '�,,,,'I;C ht}OJ'~ ~\Jt... r~"'nc OJI.4"}0... lID- OTJOJ' n,,} ,e..,l, CO;J' A::
I~. "'t. ":P it"'ODmsP"f oif OJ-TC P'C~Tf~ffi~lID-OT tJ-);:r
1't."
~ h aNJ.). 0 OTJr flJ.} t'\4'1'.t- c;: OJJ!,~
<"1'''- c;: 1\A If ',. ~\r ~ ":t'-1\h.?J ":j, r ~ ,fJ4' C(),
4' T.t- c;: ,e A []H,. 1\h.?J ":j, 0 if OJ':r:C ODffi 4' ~'}hODl.m. o~(}n':f:OJ' rif OJ,:I:C F-.'()""C I\J!,OOD~ODt,e O~ODt'\h,t-OJ' f1'HI'() ODffi'} An
fit.'} fi. t-'}'" {1'}.e.- 0 CP'"T C; OTJ~ I.,()J!,lj C ll:r: cPA::
"
Ii!, ~ rc~ 1'ODC;r
, , liI r'}"J .e.'C; it. '} .p'.""} t ~ '1,""1;C r OJ'()~ T
~c T 1'ODC;1' Y 1I.'J;qA -:
. Y.I tutU n"J!, 010'''' h'}4'7\' li r-l'ODt'\h-l'o)'p't- I\J!, h"'h~OJ'A .e.'I.'" I\h.?J":f'OJJ!,~hrt-¥:f- r~,e4'C()'T r"1'()~T ~c,}1'ODC;1' ()'}"1,e.-c; it.'} P,-"''''''t ~ '�,"'-I:Ch r ;l-r O/.IJt- ~J!, h '}JtOJ'A J!,F-.I.,'JA::
~, orCT 'IF-.T OJ-"'1'"'t'\~qh11't. ":P
/il f\OJm. '}OJY,:"~?J:f- OTJ~I.:F rcpt'\OJ' 1't.,,~ OJJ!,r h 1JtU hJ!, "";'} 1't. ,,~
f\ t1IJr I.T l' ~ ~ 1\J!, r cPt'\OJ' 1't. " ~OD m1 0~ ()1\()T 'Ut -: (]~ CT 'i F-.TOJ''''1' rllh.,ro, OJJ!,r ri'()I\nOJ' 1't. ,,~OJr T OJ''''1' h1 Jt 1 II ~ F-.I. .'JA ::
Y.I hr t-~ O~C T 'iF-.T ro''''1' rll h.,OJ"}OJ~r r-l'Ol\nro'1 1't. ,,~ hc;IOJ~r-1'1.&,rCT -I'1a.ro'1 r h 1C ro''''1' ;J-h'"h ~ (\° 0 T ODnl' J!,:f- 1\A ::
Federal Negarit Gazeta NO.57 4th September, 2007. page 3841
AECTION FOURMISCELLANEOUS PROVISIONS
17. Transfer of Enterprise,
A beneficiary of the Voucher or bondedmanufacturing warehouse scheme transferring inany manner ownership of his enterprise to anotherperson or organization, shall be required to settleaccounts on the basis of supporting documents forgoods he produced and exported or supplied toproducer exporters using raw materials importedunder the schemes, If the transferee intends tobecome beneficiary of either scheme, he shallhave to notify this and obtain new certificate fromthe Ministry of trade and Industry.
18. Conditions for Importers of Raw Materials to use theVoucher Scheme
Indirect exporters who are engaged in the supply ofimported' raw materials to direct or indirect producerexporters, and who choose to become beneficiaries ofthe Voucher Scheme shall be required to furnish aguarantee in th~ form of insurance bond in an amountequal to the initial amount to be entered in theirVoucher Book.
19. Input-Output Coefficient
1/ . The Ministers of Trade and Industry shalldevelop the input-output coefficient;
2/ Until the input-output coefficient is developedin accordance with the. provisions of Sub-Article (I) above, the input-output coefficientdeveloped by the exporters or producers shallbe reviewed by the Ministry of Trade andIndustry and be put into use.
20. Raw Materials Wasted in the Process ofProduction
1/ When calculating the raw material used in theproduction of export commodities, or the rawmaterial used to produce such raw material,the wastage and scrap of raw material shallbe taken into account.
2/ The producer may, against payment of duty,sell in local market by-products and/or rawmaterials wasted or damaged in the processof production.
1: :i'i.i:l~!: t..f./'.t:\ ~;J"'''' ;J II.fll <II'PC ~?, ~(h(l. OJ! ""} Ij!nj! '}.SI
.- 7.":" 0 flh~. W.ef. ~f, fO?h&.t\m.
0 O? ,e W flJ0" 00 00 t f f, w fI C;(;0,
r"'SJD~h "'"pA flJ1 ~cc; ~~~ Ft
iii OILU 1\CP~ O-t~~oom' flnJlJDl.:F OO;JII'pC'}:" -tm:PO? fO?lf~. t'I?J:Y' wf,9'.(. C~ 1- :y. t\. h -t t\. :,. fIt\O?1fl 1\&.'I09'oooot,e ,ewfllAu
Il, fl_L 1IDt.,..~ n~ A. 1'11 :"- n L A.~ _J... 1., : n'£
:PO? t\O?lf~. t'I?J":f.C; .e:c~1-:Y' f-tt'lmoJ
f1't. 6:P oom~O?f fOUL 1"'0 t\-ta~InJt 1\'}.e: '}00:" h '}-'t~ IIlJD t\. &.:Py,f, :Y'~A::
rl fW{J;l. '}"/.e.' f~l.1' InJOl.;J':F P'CC}1-1-t m :P O??J :y. '} f lJDC ..,. h '} ~ fI :P t'I. 0 -t 01
t\ h-t Of'ULm. fooflh '~'O~"} OInJ.e:l. CJ
<I:1'1'C fl]'l~A::
~f[. ooootfsP":f
f 1111.0 C; h. f1lf O? A 1nJ..} O?~ fI:,. <;. t\ ILI
1\CP~ 1\&.'lOlJD fO?l.~, ooootf?J7f1 flnJa111:"P' A flJ1 -tt'l1'1- :t'A::
r. fro11:A ~flJfl
. II . --, -IV\.U' I .....
... ./ In h"( 0 ... ./ In""
no h,1 A n
flt\7i~m' CP;J, Ut'l-t~ oo"/t\ 66J, ft'lm"}hht\ ~ f Alf~. f'l ""0 ootJ"/'O:"'}l
";J1u t'I.,~ 7f') f~l.O ro f,lJD 1\fI&.~'j
flf~. ool.;qpJ:Y.,} h'}-'tf~C'O Qmf~
&.:P"~ fAlf." rof,lJD f"O~, 1\"/fl'jf~~~m"} fOO'}"/ .1.0:" 1\I]~:" .1.0~ onC;rm.lJD Y: C1.:,. f "C;~ &. W f, lJD t\ InJ Jc;~~ flJPhl. 1'cJ.-t~ lflf O~C.e.- 0.1Ql.;J11'O:"I
Federal Negarit Gazeta No. 57 4th September, 200i page 384
The manner of assessment of duty pby-products and/or raw materials,
Development pun
Duties and Responsibilities of the Custom:Authority
11 Issue directives regarding the procedures to blfollowed by persons or organizations that anbeneficiaries of the Bonded Manufacturin!Warehouse Scheme e'stablished under thi:Proclamation;
2/ Allow for good cause', the extension of th(
p'roclamation. for persons and organizationwho ~re hen
~
Warehouse Schemes for a period noexceeding one year;
3/ Condu,ct from time to time field supervisiorof the production activities of beneficiaries 0the export trade duty inventive schemes.
.Development is hereby empowered to issu
'rtivpc;.: ,for the nmner imnlementMion of thi
Offences
llnless the rele"",nt nr,..,,,;C';,..,n ,..,f' tha Pan",
- - -who, with the intention of ev~clinp" or IInclen~VJnc
- . - &
submit incorrect books of accounts anisupporting documents or refuse to supply, 0conceals information necessary, or in an:was, obstructs or attempts to obstruct th'llr\rf., n-t thA A Ilthf"\r1hlC'h~ 11. 11M.n" f'f"\"'/1f"'t1r\1
-.; -1 1-
1~ rfi.tf:'Jr 6.-.~Dt.A ~:J(.r ."J/I,fll<IITC j:t ~,M\' til .p'} Iilf'1il 'UIU Federal Negarit Gazeta NO.57 4th September, 2007... page 3843
VI T~"~ l\oo'f.OOl,f 'U~ r"..&.OOOt'1.lf1 r it9"fl7o f}OOT rh/P~"}P ilJ T e; '0 C ?!,'l;it ~ ~ ilJ A I
l\1 T~~ l\11'l\""~ "l.tt t'1.lf1 ritp'cf}OOT hP'~Te; 'OC :lit ~~ilJAI
Th I T ~,,~ l\ Y' fI ".. ~ 'U~ r "..&.0 00 t'1.lf1
ritp'~ it9"flT f}OOT hP'~T he;'OC ~l;it ""~T.y. r4J~T 0I}0~;r7oo'o'~ ~(J~liA I
Y.I OI1.V itCP~ 0""~~11OJ- OOlP~T oifOJ-:fcP' c f}T OJ~ 9" 001}9" ~ 7 OO;J Illj":f. P' Cf}T itOl}I-}~~..} OJ~it1C ffl1qm.1 T~
tJ:P rom: OJ~9" OI1.U T~ tJ:P fOO~
""OJ-1 9"CT Oit1C OJ-flT 10f ~~ o{o
"""~OJ-1 +~T ~Ah&.l\ T~""~ lflj
o~C~ t'1.~;J1TOT oIl; f}OOT hP'~Te; O'OC ~l;it OO~66J. ~~ilJA:
~U11 itCP~ OJ.e9" OitCP;f. OOlP~T rWLOJm. ~ 1cff1e; OOOOl,f ?J":f..} it&. '(91)'001}e; :t~m. 9" l1'i;;r f ~ e; ~ &. OJ~ 9" l\ 01}~e;~~ rquh~ (JOJ- T~~ (l~C~ o.Tt'1.~;J1T OOJ1'f.l\ ~ OO~66J. riaDJ OOlP~T
~+ilJA::
"CI
~I l\OJbQ. 1DJY.: r+~T 0I}0~;r7 P'Cf}Tl\0I}**9" rOJilJ itCP~ ~TCy.rQJiiIIiir1c: OItU itCP~ ""7i~A::
Y.I ~U'} itCP~ rWL:p~1 OJ~9" OI1.U itCP~r ".. 0 &.~. .,. ~ r- ":f.1 r WL 00 l\ h"} 01}e; :f m. 9"
riaDJ "..~., WL~T it f, lj ~ OJ- 9"::
?!'l;, rOOo;J1l,f ~1;J'1,
.eU itCP~ OP'~ ~f, hOl}cpl\. OkT l\m-6J!'10f l\WLOJ-l\. o~{O"f 0I}9"~7 h 1Jtf1l\ DJl\. 00 f"1f ""h~l\~q:fOJ- OJf,9" cpflTe;""(JT.y.q:fm. OJ~it1C r10~ T~ tJ:P?J"f
~~9" t'1.A OP'~ ~f, O~Oc;. ria1v"fOOlP~T ~'OJL f1~ j\.::
.
a) with five year imprisonment and birr25,000 (twenty five thousand Birr) fine,if the offense is committed for the firsttime; .
b) with ten years imprisonment and birr50,000 (fifty thousand Birr) fine, if theoffense is committed for the secondtime;
c) in addition to fifteen years imprisonmentand birr 75,000 (seventy five thousand.Birr) fine, his incentive privilege shallbe withdrawn, if the offense iscommitted for the third time.
2/ Any person who sold raw materials importedunder the Voucher or Bonded ManufacturingWarehouse Schemes, or sold commodities itproduced with raw materials imported undersu~h schemes locally without payment of---duty shall, upon conviction by a competentcourt, be punishable with 15 yearsimprisonment and a fine of Birr 75,000.00;
3/ Any person who, in any way, obstructs orattempts to obstruct the implementation ofthis Proclamation or regulations anddirectives to be issued hereunder, shall uponconviction by a competent court, bepunishable in accordance with the Penalcode.
24. Repeals and Inapplicable Laws
1/ Export Trade Duty, Incentive SchemeEstablishing Proclamation No. 249/2001 ishereby repealed;
2/ Any law inconsistent with this Proclamationshall be inapplicable with regard to mattersprovided for in this Proclamation.
25. Transitory Provisions
Raw materials imported on deposit or guaranteeprior to the coming into force of thisProclamation' for the production of exportcommodities shall be finalized in accordance withlegislations that were in force.
