Proclamation No. 622-2009 - Customs Proclamation

yxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK
ØÁ‰L nU¶T Uz¤È

FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
bxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK 15th Year No.27

‫ ـוףם‬ዓ‫ ُא‬qÜ_R @7
yÞZB twµ×C MKR b¤T «ÆqEnT ywÈ ADDIS ABABA 19th February, 2009
ዲ ‫ ֹו‬02 qN 21
¥WÅ CONTENTS
xêJ qÜ_R 6)!2/21 ›.M Proclamation No. 622/2009
¾Ñ<U\¡ ዋጅ … ገጽ 4¹þ6)1 Customs Proclamation Page ……. 4601
›ªÏ lØ` 6)!2/

6)!2/21 PROCLAMATION NO. 622/2009
¾Ñ<U\
¾Ñ<U\¡ ªÏ CUSTOMS PROCLAMATION
¯KU ›kõ ¾”ÓÉ ”penc? ŸÅ[cuƒ ¾° WHEREAS, it has become necessary to have an
ÉÑƒ Å[Í Ò` ¾T>××U ህጋዊ ንግድንና ኢንቨ expedient and modern customs legal framework which is
ስትመንትን የሚያበረታታ፣ ቀልጣፋና ዘመናዊ ¾Ñ<U\¡ compatible with the increasingly growing international
QÓ T°kõ uTeðKÑ<& trade and encourages trade and investment;
WHEREAS, international, continental and regional
GÑ]~ ¾ð[S‰†¨< ›KU ›kó©' ›IÑ<^ trade agreements to which the country is a party require
©“ ›"vu=Á© ¾”ÓÉ eUU’„‹ ¨p© QÓ“ contemporary customs laws and procedures;
¾›c^` e`¯ƒ ”Ç=•` ¾T>ÁeÑÉÆ uSJ“
†¨<&
¢”ƒav”É“ ሌሎች ¾”ÓÉ Tßuù` ወንጀ WHEREAS, strong system of law enforcement is
ሎች uQÒ© ¾”ÓÉ °”penc?' uI´w ÅI”’ƒ' required to prevent the increasing incidence, from time to time,
uS”ÓYƒ Ñu=“ uK?KA‹U TIu^©“ ›=¢•T> of contraband and other commercial fraud crimes which are
Á© ÉÑ„‹ LÃ ¾T>ÁeŸƒK<ƒ” ŸÑ>²? ¨ÅÑ>²? resulting negative impact to legitimate trade, public security,
government revenue and other social and economic
¾ÚS[ ¾S×¨<” ›K<© }î°• KSŸLŸM
development;
¾}Ö“Ÿ[ ¾IÓ TeŸu]Á e`¯ƒ S²`Òƒ
uTeðKÑ<& NOW, THEREFORE, in accordance with Article
u›=ƒÄåÁ ôÈ^L© Ç=V¡^c=Á© ]øwK=¡ 55(1) of the Constitution of the Federal Democratic
QÑ S”ÓYƒ ›”kî $5(1) SW[ƒ ¾T>Ÿ}K¨< Republic of Ethiopia, it is hereby proclaimed as follows:
¨<ÍDM::
¡õM ›”É PART ONE
ÖpLL É”ÒÑ@−‹ GENERAL PROVISIONS
1. ›ß` `°e 1. Short Title

ÃI ›ªÏ #¾Ñ<U\¡ ›ªÏ lØ` 6)!2/21$
This Proclamation may be cited as the “Customs
}wKA K=Öke Ã‹LM::
Proclamation No. 622/2009”
ÃNÇ êU nU¶T Uz¤È ±.œ.q.Ü *¹þ1

Unit Price Negarit G. P.O.Box 80001
gA 4¹þ6)2 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4602
2. Definitions
2. ƒ`ÕT@
¾nK< ›Ñvw K?L ƒ`Ñ<U "LcÖ¨< ue}k` In this Proclamation, unless the context requires
u²=I ®ªÏ ¨<eØ& otherwise:
1/ #
n$ TKƒ T“†¨¨lƒ” ”w[„‹“ ›=¢• corporeal chattels by law including natural
T>Á© ÖkT@ ÁL†¨<” u›ÑMÓKAƒ LÃ forces and resources of an economic value which
¾ªK< ¾}ðØa GÃM ¨<Ö?„‹”“ ¾Ÿ`c are employed to use, and includes money;
UÉ` Gwƒ” ¾T>Á"ƒƒ c=J” Ñ”²w”U
ÃÚU^M&
#
2/ ß’ƒ$ TKƒ uT“†¨Ñv ¨ÃU Ÿ›Ñ` means of transport other than goods required for
¾T>¨× °n c=J”' uÑ<µ ¨pƒ ØpU consumption during the voyage onboard of the means
LÃ ¾T>¨<K<ƒ”“ ¾S”ÑÅ™‹” ¾ÓM of transport and bona-fide personal baggage of
SÑMÑÁ °n−‹ ›ÃÚUÙ& passengers;
#
3/ k[Ø$ TKƒ uƒ¡¡M Kn¨< u}Å[Ñ 3/ “duty” means tariff levied and collected on the basis
ÖpLL ¨Ü LÃ }SY`„“ ¾›KU of the actual total costs of any imported or exported
›kõ ¾}ªHÅ ¾gkÙ‹ ›cÁ¾U“ ›S goods in accordance with the Customs Tariff
ÇÅw Y`¯ƒ” }ŸƒKA u¨×¨< ¾Ñ×M“ ¾T>cucw ]õ Description and Coding System;
’¨<&
#
4/ ¡e$ TKƒ ì”}¨< ue^ LÃ vK< 4/ “tax” means payment collected in accordance
¾Ów` QÑA‹ SW[ƒ uÑu=“ u¨Ü with the existing tax laws on imported and
n−‹ LÃ ¾}×K ¾T>cucw ¡õÁ exported goods;
’¨<&
#
5/ “importation” means bringing or cause to be
5/ ¨Å ›Ñ` TeÑvƒ$ TKƒ T“†¨<”U Ñu=
brought goods into the customs territory;
°n ¨Å Ñ<U\¡ ¡MM TU×ƒ ¨ÃU ”
Ç=Ñv TÉ[Ó ’¨<&
6/ #
¨Å ¨<ß ›Ñ` SL¡$ TKƒ T“† 6/ “exportation” means taking or cause to be taken
¨<”U °n ŸÑ<U\¡ ¡MM Te¨×ƒ out goods from the customs territory;
¨ÃU ”Ç=¨× TÉ[Ó ’¨<&
#
7/ ¾Ñ<U\¡ ¡MM$ TKƒ ¾›=ƒÄåÁ 7/ “customs territory” means the territory of
¾Ó³ƒ ¡MM ’¨<& Ethiopia;
#
8/ ¾Ñ<U\¡ ×u=Á$ TKƒ uSÓu=Á“ 8/ “customs station” means any place designated as
uS¨<Ý ¨Åw ¨ÃU uS}LKòÁ customs office at the port of entry or exit of
S”ÑÉ ¨ÃU uÑ<U\¡ ¡MM ¾T>Ñ˜ goods, transit routes or customs area for the
uÑu=“ u¨Ü °n−‹ LÃ ¾Ñ<U\¡ control of import and export goods,
lØØ`“ Y’ Y`¯ƒ ¾T>ðìUuƒ“ accomplishment of customs formalities and/or
¨ÃU k[Ø“ ¡e ¾T>ŸðMuƒ collection of duties and taxes;
Yõ^ ’¨<&
#
9/ “customs warehouse” means any warehouse
9/ ¾Ñ<U\¡ SÒ²”$ TKƒ Ñu=“ ¨Ü established by the Authority or a person
°n−‹ ¨ÃU }LLò °n−‹ ¾Ñ<U\¡ authorized by the Authority for the deposit of
Y’-Y`¯ƒ eŸT>Ö“kp É[e ¾T>q import, export or transit goods until the
¿uƒ uvKeM×’< ¨ÃU ŸvKeM×’<
accomplishment of customs formalities;
ðnÉ u}cÖ¨< c¨< ¾}ssS T“†
¨ðìUuƒ Ñ>²? É[e °n administers a customs ware house;
−‹ ¾T>q¿uƒ SÒ²”” ¾T>Áe}ÇÉ`
c¨< ’¨<&
gA 4¹þ6)3’’ ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4603
01/ #TÕÕ¹$ TKƒ u¾we' u›¾` ¨ÃU 11/ “means of transport” means any means of
u¨<H LÃ c¨<” ¨ÃU n” ¾T>ÁÕÑ<´ conveyance including animals used for carriage
T”—¨<U ¾SÕÕ¹ ²È c=J” of goods and passengers on land, air or water;
”edƒ” ÃÚU^M&
02/ #¾TÕÕ¹ Lò$ TKƒ T“†¨<”U
TÕÕ¹ uÑ<µ LÃ ”ÇK ¾T²´' 12/ “master of means of transport” means a person
¾Sq×Ö` ¨ÃU Y^¨<” ¾SU^ƒ or an agent to command, supervise or manage
YM×” ¾}cÖ¨< c¨< ¨ÃU ¨Ÿ=K< any means of transport during the voyage;
’¨<&
03/ #}LLò °n$ TKƒ TÕÕ¹ uSk¾` 13/ “transit goods” means the movement of goods
¨ÃU uS×uƒ TÕÕ¹ u}ðkÅ
from one country to another by crossing the
¾S}LKòÁ SYS` ¾Ñ<U\¡ ¡MM”
›s`Ù ¾T>H@É ¨ÃU Ÿ›”É ¾Ñ<U\¡ customs territory or from one customs station to
×u=Á ¨Å K?L ¾Ñ<U\¡ ×u=Á another through designated transit route either
¾T>”kdke °n ’¨<& by the same or changing the means of transport;
04/ #¾S}LKòÁ SYS`$ TKƒ uÑ<U\¡ 14/ “transit route” mean any route designated by
lØØ` e` ÁK< Ñu=“ ¨Ü °n−‹ the Authority for the movement of imported or
”Ç=ÕÕ²<uƒ uvKeM×’< ¾}¨c’ exported goods under customs control;
T“†¨$ TKƒ
15/ “customs clearing agent” means an exporter or
¾Ñ<U\¡ Y’-Y`¯ƒ” ¾TeðìU
}Óv` KTŸ“¨” ¾T>Áe‹M ¾wnƒ“ importer or an agent with a certificate of
¾S<Á T[ÒÑÝ ¾}cÖ¨< ¾›eSÜ competence and professional qualification
¨ÃU ¾LŸ= ¨Ÿ=M ’¨<& authorized to effect customs formalities;
06/ ''¾Ñ<U\¡ Ç=¡L^c=Ä”$ TKƒ ¨Å›Ñ` 16/ “customs declaration” means a form or
¾T>Ñu<' ¨Å ¨<ß›Ñ` ¾T>LŸ< ¨ÃU document prepared by the Authority in which
¾}LLò °n−‹ ´`´` ¾T>ÑKêuƒ“ the details of import, export or transit goods are
¾Ñ<U\¡ Y’-Y`¯ƒ ¾T>ðçUuƒ uv described for the accomplishment of customs
KeM×’< ¾T>²ÒÏ pê ¨ÃU c’É formalities;
’¨<&
07/ #¾Ñ<U\¡ Y’-Y`¯ƒ$ TKƒ ¨Å›Ñ`
¾T>Ñv' ¨Å¨<ß ›Ñ` ¾T>L¡ ¨ÃU 17/ “customs formalities” means any customs
}LLò °n ¾Ñ<U\¡ ¨Åw ŸÅ[cuƒ operations carried out in connection with
Ñ>²? ËUa ŸÑ<U\¡ lØØ` Y` importation, exportation and transit of goods
eŸT>¨× É[e ¾T>Ÿ“¨” T“†¨Åƒ ’¨<& until released from the customs control;
08/ #c’É$ TKƒ KÑ<U\¡ Y’-Y`¯ƒ 18/ “document” means an invoice, form or written
›ðíìU u›"M ¨ÃU u›?K?¡ƒa’>¡ evidence presented physically or by electronic
S”ÑÉ ¾T>k`w T“†¨<U Å[c˜' means to customs to accomplish customs
pê ¨ÃU ¾êOõ Te[Í c=J”' formalities and includes books of records;
S´Ñw” ÃÚU^M&
19/ “invoice” means a price document prepared and
09/ #¾ªÒ c’É$ TKƒ u›U^‹ ¨ÃU signed by a manufacturer or supplier which
u›pû= ¾}²ÒË“ ¾}ð[S eKn shows the commercial value of goods;
ªÒ ¾T>ÑMî c’É ’¨<&
#
20/ “identical goods” means goods which are the
!/ ›”É ›Ã’ƒ °n−‹$ TKƒ u›"L© same in all respects including physical
vI]Á†¨<' uØ^†¨<“ u}ðLÑ>’ characteristics, quality, reputations and country
†¨< ›”É ¾J’<“ u›”É ›Ñ` ¾}
of origin;
S[~ °n−‹ “†¨<&
#
!1/ }SddÃ °n−‹$ TKƒ uG<K‹K<“ perform the same functions and to be
}SddÃ ¾ÑuÁ }ðLÑ>’ƒ ÁL†¨< °n commercially interchangeable; and the quality,
−‹ c=J’<' Ø^†¨<' u›”É ›Ñ` origin, reputation and the trade mark of which
¾}S[~ SJ“†¨<' }ðLÑ>’†¨<“ are among the factors to be considered in
¾”ÓÉ UM¡†¨< eK}SddÃ’†¨<
determining their similarity;
ŸÓUƒ ¨<eØ ÃÑvM&
# 22/ “person” means any natural or juridical person;
!2/ c¨<$ TKƒ ¾}ðØa c¨< ¨ÃU uQÓ
¾c¨<’ƒ Swƒ ¾}cÖ¨< ›"M ’¨<&
#
!3/ vKu?ƒ$ TKƒ T“†¨<”U °n ¾S
ÖkU' ¾SÁ´' ¨ÅK?L ¾Te}LKõ' 23/ “owner” means any person or an agent who has
¨Å¨<ß ›Ñ` ¾SL¡ ¨ÃU ¨Å›Ñ` the right to use, possess, transfer, import or
¾TeÑvƒ Swƒ ÁK¨< c¨< ¨ÃU export goods into or from the country and
¨Ÿ=K< c=J”' ”ÅvKu?ƒ J• °n includes the master or the agent of the means of
KTÕÕ´ ¾T>[Ÿu¨<” Lò ¨ÃU transport who, as an owner, receives the goods
¨Ÿ=K<” ÃÚU^M& for conveyance;
#
!4/ °n Te¨ÑÉ$ TKƒ T“†¨<”U °n 24/ “disposal of goods” means the act of destroying
uTnÖM ¨ÃU uK?L S”ÑÉ TØóƒ goods by way of burning or otherwise or
¨ÃU uiÁß ¨ÃU uK?L S”ÑÉ transfer of goods through sale or otherwise;
Te}LKõ ’¨<&
#
!5/ ¾}ŸKŸK n$ TKƒ uQÓ ¨ÃU
›=ƒÄåÁ vìÅk‰†¨< ›KU ›kõ 25/ “prohibited goods” means goods of which the
eUU’„‹ Sc[ƒ ¨Å ›Ñ` ”Ç importation, exportation or transit is prohibited
ÃÑv' Ÿ›Ñ` ”ÇÃ¨× ¨ÃU ”Ç by laws or international agreement ratified by
Ã}LKõ ¾}ŸKŸK T”—¨<U n Ethiopia;
’¨<&
#
!6/ ÑÅw ¾}Å[Ñuƒ °n$ TKƒ uQÓ
u}Å’ÑÑ Y’ Y`¯ƒ YM×” vK¨< 26/ “restricted goods” means goods which the
›"M u}cÖ ðnÉ "MJ’ ue}k` importation, exportation or transit is restricted
¨Å ›Ñ` ”ÇÃÑv ¨ÃU Ÿ›Ñ` unless it is permitted by the competent
”ÇÃ¨× ¨ÃU ”ÇÃ}LKõ ÑÅw authority in accordance with legal procedures;
¾}Å[Ñuƒ n ’¨<&
#
!7/ ¾Ñ<U\¡ x”É$ TKƒ T”—¨<U c¨< 27/ “customs bond” means an undertaking in legal
u¨<M ¨<cØ u}²[²\ G<’@−‹ form by which a person enters into a binding
Sc[ƒ ÓÈ¨<” KTTELƒ“ KT¡ arrangement with the Authority to comply with
u` ŸvKeM×’< Ò` uQÒ© S”ÑÉ the prescribed conditions;
¾T>Ñv¨< ›eÑÇÏ ¾ªeƒ“ ¨<M ’¨<&
#
!8/ የጉምሩክ ቦንድድ መጋዘን$ TKƒ °n−‹ 28/ “ customs bonded warehouse” means any
k[Ø eŸ=ŸðMv†¨< É[e ¾T>ŸT premises licensed by the Authority for the
‡uƒ“ uvKYM×’< ðnÉ ¾}cÖ¨< deposit of dutiable goods on which duty has not
T“†¨²?Á© ¾°n TŸT‰$ TKƒ Ñu=“ enclosed or open premises approved by the
¨Ü ¨ÃU }LLò °n−‹ ¾ÑK
kl É[e uÑ<U\¡ lØØ` e` J’¨< are stored temporarily under customs control
¾T>q¿uƒ uvKYM×’< ¾}ðkÅ ´Ó pending the completion of customs formalities;
¨ÃU ¡õƒ ¾°n TŸT‰ x ’¨<&
#
"/ ¾ß’ƒ SÓKÝ$ TKƒ ¾°n LŸ=' 30/ “cargo manifest” means a document which
}kvÃ' UM¡ƒ' °iÓ lØ`' indicate the consignor, consignee, mark,
¯Ã’ƒ' w³ƒ' ¡wÅƒ' ´`´`' package number, quality, quantity, weight,
¾ß’ƒ È¡L^c=Ä” lØ`”“ descriptions, cargo declaration number and
¾SdcK<ƒ” ¾T>ÁSK¡ƒ c’É ’¨<& other particulars of goods;
#
"1/ ¾e]ƒ ›Ñ` ¾Ue¡` ¨[kƒ$ TKƒ 31/ “certificate of origin” means a document issued
›”É n eK}S[}uƒ ›Ñ` ƒ¡¡K— by a competent authority certifying the
’ƒ u}S[}uƒ ›Ñ` YM×” vK¨< authenticity of the origin of goods;
›"M ¾T>cØ T[ÒÑÝ c’É ’¨<&
#
"2/ ¾Y]ƒ ›Ñ` Å”w$ TKƒ u¯KU 32/ “rules of origin” means a procedure and criteria
›kõ' u›"vu=Á© ¨ÃU uG<KƒÄi
put in place to determine the origin of goods in
¾”ÓÉ YUU’„‹ SW[ƒ °n−‹
¾}W\uƒ” ›Ñ` KS¨c” ¾}²[Ò accordance with international, regional or
¾›c^` Y`¯ƒ“ SS²— ’¨<& bilateral trade agreements;
"3/ #
¢”‚Ã’`$ TKƒ S<K< uS<K< ¨ÃU 33/ “container” means a receptacle which is fully or
uŸòM ¾}²Ò“ °n” KSÁ´ ¾}c^ partially enclosed with a compartment for
¡õM ÁK¨<' K}ÅÒÒT> ›ÑMÓKAƒ containing goods, suitable for repeated use and
¾T>¨<M“ u›”É ¨ÃU Ÿ›”É uLÃ specially designed to facilitate the carriage of
uJ’ ¾SÕÕ¹ ¯Ã’ƒ °n” ukLK< goods by one or more mode of transport;
KTÕÕ´ ”Ç=‰M }Å`ÑA uM¿
G<’@ ¾}²ÒË ¾°n SÁ¹ ’¨<&
34/ “customs approved treatment or use of goods”
#
"4/ uÑ<U\¡ ›c^` }kvÃ’ƒ ÁÑ˜ ¾°n means the placing of goods under customs
›ÁÁ´ ¨ÃU ›ÖnkU$ TKƒ °n ¨Å procedure for their re-exportation from the
Ñ<U\¡ ¡MM ”Ç=Ñv' ŸÑ<U\¡ ¡MM customs territory, disposal, forfeiture or return
uÉÒT> ¨Å¨<ß ›Ñ` ”Ç=L¡' ”Ç=
¨ÑÉ' ”Ç=¨[e ¨ÃU KvKu?~ ”Ç= to the owner;
SKe uÑ<U\¡ ¾›W^` Y`¯ƒ ¨<eØ
”Ç=ÁMõ TÉ[Ó ’¨<&
35/ “customs control” means the conducting, by the
#
"5/ ¾Ñ<U\¡ lØØ`$ TKƒ QÑA‹“ Authority, of examination of goods, verification
SS]Á−‹ SŸu^†¨<” KT[ÒÑØ of the existence and authenticity of documents,
uvKYM×’< ¾T>ðìU °n” ¾Sð examination of the accounts of undertakings
}i' ¾c’É” S•`“ ƒ¡¡K—’ƒ” and other records to ensure that laws and
¾T[ÒÑØ' nM ¾}ÑvKƒ” ¾H>dw directives are observed;
SÓKÝ“ S³Ówƒ” ¾SS`S`
}Óv` ’¨<&
#
"6/ ¾Ñ<U\¡ ¨Åw$ TKƒ KÑ<U\¡ QÓ 36/ “customs port’’ means any place that is
›ðíìU c=vM ¾Ñu=' ¾¨Ü“ }LLò designated by the Authority for unloading,
°n−‹ ¾T>^Ññuƒ' ¾T>q¿uƒ“ storage and loading of import, export and
¾T>Ý’<uƒ uvKYM×’< ¾T>¨c” transit goods for the purpose of enforcing
T“†¨<U eõ^ c=J” Å[p ¨Å customs laws and includes dry port;
w”U ÃÚU^M&
#
"7/ ¾k[Ø }SLi$ TKƒ uk[Ø }S 37/ “draw back” means a refund of all or part of
Li ¾›W^` Y`¯ƒ SW[ƒ K¨Ü any import duties and taxes on inputs used to
°n TU[‰ ØpU LÃ KªK Ø_ produce export goods in accordance with the
°n ¾}ŸðK” k[Ø“ ¡e uS<K< draw back procedure;
¨ÃU uŸòM ”Ç=SKe TÉ[Ó
’¨<&
#
"8/ ¾k[Ø }SLi ¾›W^` Y`¯ƒ$ 38/ “draw back procedure” means the customs
TKƒ ¾¨Ü °n” KTU[ƒ ØpU procedure which provides a refund to be made
LÃ KªK Ów¯ƒ ¾}ŸðK k[Ø }S on the export of goods in respect of the duties
Li ¾T>Å[Óuƒ ¾Ñ<U\¡ ¾›W^` and taxes charged on inputs used in their
Y`¯ƒ ’¨<& productions;
#
"9/ ¾°n õ}h$ TKƒ ¾°n¨<” ¾e]ƒ 39/ “examination of goods” means the physical
HÑ`' ¾S×uƒ” HÑ`' vI]' G<’@' examination of goods by customs to satisfy that
›Ã’ƒ' w³ƒ' ªÒ' ¾]õ ›SÇ the origin, country of export, nature, condition,
Åw' u°n Td¨mÁ È¡L^c=Ä” pî quality, quantity, tariff classification and value
¨<eØ uk[u¨< ´`´` Sc[ƒ ¾} of the goods are in accordance with particulars
TEL SJ’<” KT[ÒÑØ uÑ<U\¡ ¾T> furnished in the goods declaration and includes
ðìU ›"L© U`S^ c=J”' u}Õ examination of goods on the basis of baggage
¼‹ ¾h”× Te¨mÁ È¡L^c=Ä”
declarations by travelers;
SW[ƒ ¾T>Å[Ó ¾°n U`S^”
ÃÚU^M&
#
#/ ¾k[Ø ’í °n SgÝ SÅw`$ 40/ “duty free shop” means a shop established in
TKƒ ŸT”—¨<U k[Ø“ ¡e ¡õÁ international airports or, where necessary, in
’í ¾J’ °n K¯KU ›kõ S”ÑÅ™ other places in which duty and tax free goods
‹“ KK?KA‹ ¾k[Ø ’í vKSw„‹ are sold to international passengers and other
¾T>gØuƒ u¯KU ›kõ ›¾` T[ò duty free privileged persons;
Á−‹ ¨ÃU ›eðLÑ> J• c=Ñ˜ uK?
KA‹ x−‹ ¾T>ssU SÅw` ’¨<&
#
#1/ ¾Ñ<U\¡ Ts[Ý$ TKƒ c¨<”“ 41/ “customs crossing” means a designated point of
SÕÕ¹” ”Ç=G<U ¾Ñu=' ¾¨Ü“ crossing of the customs boundary line for
}LLò °n−‹” KTeÑvƒ' KTe persons and means of transport as well as for
¨×ƒ“ KTgÒÑ` ¾}ðkÅ ¾É”u` import, export and transit goods, and includes
SeS` c=J” ¯KU›kó© ¾É”u` international border traffic routes;
ƒ^ò¡ ”penc? ¾T>ðçUv†¨<”
Yõ^−‹ ÃÚU^M&
#
#2/ ¾Ñ<U\¡ ¾Ö[õ SeS`$ TKƒ 42/ “customs frontier strip” means a 15-kilometer
Ÿ›=ƒÄåÁ ¾Ñ<U\¡ É”u` SeS` wide part of the customs territory from the
¨Å ¨<eØ eŸ 05 Ÿ=KA T@ƒ` Ñv customs boundary line of Ethiopia;
wKA ¾T>Ñ˜ Yõ^ ’¨<&
#
#3/ ¾ÉI[ °n ›¨×Ø *Ç=ƒ$ TKƒ uv
KYM×’< K}Kkk °n k`xMƒ ¾’u 43/ “post clearance audit” means a process which
[¨< ¾Ñ<U\¡ Ç=¡L^c=Ä” ƒ¡¡M enables the Authority, after the release of
SJ’<” KT[ÒÑØ n¨<” uTeS goods, to verify the accuracy of customs
×ƒ ¨ÃU ¨Å¨<ß uSL¡ ukØ declarations through the examination of the
¨ÃU u}²ªª] u}d}ð c¨< Ï books, records, business systems and other
¾T>Ñ–< S³Ówƒ”' ]¢`Ê‹”' ¾” relevant customs commercial data held by
ÓÉ ›Wâ‹” “ K?KA‹ ›Óvw’ƒ persons directly or indirectly involved in the
ÁK†¨<” Ñ<U\¡ ’¡ ¾”ÓÉ S[Í import or export of goods;
−‹” ¾SS`S` Y[¯ƒ ’¨<&
#
#4/ É”Ñ}— õ}h$ TKƒ °n ŸÑ<U\¡
Ÿ}Kkk u%EL ueÒƒ Y^ ›S^` 44/ “surprise check” means the re-examination of
Y`¯ƒ SW[ƒ ¨ÃU u}Úvß goods after their customs release based on risk
S[Í LÃ uSSe[ƒ uÉÒT> ¾T>Ÿ management or receipt of concrete evidence;
“¨” õ}h ’¨<&
#5/ &¾YÒƒ Y^ ›S^`$ TKƒ uÑÑu<“ uT>¨Ö< °n−‹ management by which different risk bands are
LÃ ›ÑMÓKAƒ ›c×Ö<”“ ¾lØØ` categorized on the basis of their risk levels in
Y`¯~” T>³“© vÅ[Ñ G<’@ uT> light of fair customs service provision and
kSÖ< Seð`„‹ SW[ƒ ¾}KÁ¾ control with respect to goods brought to or
¾YÒƒ Å[Í uT¨<×ƒ ¾T>Ÿ“¨” taken out of customs territory;
›c^` ’¨<&
#
#6/ °n” SMkp$ TKƒ uÑ<U\¡ lØ 46/ “release of goods” means a procedure whereby
Ø` Y` ÁK °n K}ÑKçKƒ ¯LT goods under customs control are released for
”Ç=¨<M ¾T>Kkpuƒ Y`¯ƒ ’¨<& the purposes declared;
#7/ #¾Ñ<U\¡ g<U$ TKƒ ¾Ñ<U\¡ Y^” 47/ “customs officer” means an official or
uLò’ƒ ”Ç=ÁŸ“¨<” ¾}SÅu employee assigned to discharge customs
Lò ¨ÃU c^}— c=J” ¾U`S^ operations and includes an investigation officer;
g<U” ÃÚU^M&
48/ “security” means cash deposit, bank guarantee,
#
#8/ ªeƒ“$ TKƒ KÑ<U\¡ ¾}Ñv ÓÈ insurance bond or an undertaking provided for
SðìS<” KT[ÒÑØ ¾T>Áe‹M ensuring the fulfillment of an obligation to the
¾Ø_ Ñ”²w }kTß' ¾v”¡ Ò^ customs;
”+' ¾›=”g<^”e x”É ¨ÃU uê
Oõ ¾}Å[Ñ ¾ÓÈ eUU’ƒ ’¨<&
# 49/ “seizure” means taking possession of goods or
#9/ SÁ´$ TKƒ QÓ” ŸSðçU ¨ÃU documents in relation with law execution and
ŸTeŸu` Ò` u}ÁÁ² n” ¨ÃU
enforcement;
c’É” ulØØ` e` TÉ[Ó ’¨<&
# 50/ “under the cover of legally declared goods”
$/ uQÒ© n ŸKL’ƒ$ TKƒ ¾Ñ<U\¡
Ç=¡L^c=Ä” Ÿk[uuƒ n Ò` u¯ means the act of intermingling of goods that are
Ã’ƒ' uSÖ”' uw³ƒ' uªÒ ¨ÃU different in type, size, quantity, value or
uY]ƒ ›Ñ` M¿’ƒ ÁK¨<” n country of origin with the declared goods;
¾SkLkM É`Ñ>ƒ ’¨<& 51/ “Authority’’ means the Ethiopian Revenue and
# $ Customs Authority;
$1/ vKYM×” TKƒ ¾›=ƒÄåÁ Ñu=−
‹“ Ñ<U\¡ vKYM×” ’¨<& 52/ “Director General” means the Director General
# $
$2/ ª“ ÇÃ_¡}` TKƒ ¾vKYM×’< of the Authority;
ª“ ÇÃ_¡}` ’¨<& 53/ any expression in the masculine gender
$3/ T”—¨’ƒ ¨c”
3. Scope of Application
1/ ÃI ›ªÏ u›=ƒÄåÁ ¾Ó³ƒ ¨c”
¨Ø’ƒ vK¨< SMŸ< }ðíT> 1/ This Proclamation shall be applied in the entire
ÃJ“M:: territory of Ethiopia uniformly.
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@

”Å}Öuk J• ÃI ›ªÏ ¨Å Ñ<U\¡ 2/ Without prejudice to sub-article (1) of this
¡MM uT>Ñu<' ŸÑ<U\¡ ¡MM uT>¨Ö<' Article, this Proclamation shall regulate import
uÑ<U\¡ ¡MM uT>}LKñ“ ¾Ñ<U\¡ goods, export goods, goods in transit and any
lØØ` uT>ÁÅ` Óv†¨< °n−‹ goods subject to customs control including
”Ç=G ÃJ“M:: in customs formalities.
4. ¾Ñ<U\
¾Ñ<U\¡ ›c^` S`J−‹ 4. Principles of Customs Procedures
1/ u²=I ›ªÏ ¾}Å’ÑÑ¨< ¾Ñ<U\¡ Y’-

Y`¯ƒ ›ðéçU ግልፅነትንና ተጠያቂ 1/ The customs procedures prescribed in this
ነትን የሚያረጋግጥ }Ñu= S[Í” SW[ƒ Proclamation shall be applied to effect customs
vÅ[Ñ“ ¾YÒƒ e^ ›S^` Y`¯ control in a manner assuring transparency and
ƒ” u} }K ¾U²“ SS]Á ›T" accountability based on appropriate information
˜’ƒ uT>Å[Ó ¾Ñ<U\¡ lØØ` K}k and the principles of risk management and
LÖð ¾”ÓÉ ”penc? U‡ G<’@” thereby create conducive condition for trade
¾T>ðØ` SJ” ›Kuƒ:: facilitation.
2/ ¾Ñ<U\¡ ›câ‹ u›KU ›kõ Å[Í 2/ Customs procedures shall be based on

}kvÃ’ƒ ÁÑ–< ¾›=”ö`T@i” ‚¡• internationally accepted information technology
KAÍ= Seð`„‹” ¾}Ÿ}K<“ ŸT>SK standards and shall be carried out in
Ÿ†¨< ¨Ñ•‹ Ò` uSÅÒÑõ“ uSS consultation with relevant parties in order to
"Ÿ` S[Í KScwcw' KS}”}”' gather, analyze, use and store information.
KSÖkU“ KSÖup ¾T>Áe‹K< SJ”
›Kv†¨<::
PART TWO
¡õM G<Kƒ CUSTOMS PROCEDURE AND CONTROL
¾Ñ<U\
¾Ñ<U\¡ ›W^`“ lØØ`
lØØ`
5. uÑ<U\
uÑ<U\¡ Ts[Ý“ ¾Ö[õ SeS` 5. Movement of Goods across Customs Crossings and
eKT>”kdke °n within Customs Frontier Strip
1/ ¾Ñ<U\¡ Ö[õ SeS`“ ¾Ñ<U\¡ 1/ Customs frontier strip and customs crossing
Ts[Ý ”penc? uQÓ ¨ÃU u›KU shall be used for border crossing or transport of
›kõ eUU’ƒ Sc[ƒ É”u` goods only by persons entitled to such activities
KTs[Ø ¨ÃU °n” KTÕÕ´ Swƒ on the basis of laws or international
K}c×†¨< c−‹ w‰ ÁÑKÓLM:: agreements.
2/ uÑ<U\¡ ¾Ö[õ SeS` ¨<eØ 2/ Persons having real property within customs
¾TÃ”kdke ”w[ƒ ÁL†¨< c−‹ frontier strip shall be entitled to transport goods
uÑ<U\¡ Ts[Ý−‹ uŸ<M K’<b†¨< necessary for their living and work on their
›eðLÑ> ¾J’< °n−‹” ¨ÃU u›KU property as well as other things stipulated by
›kõ eUU’ƒ É”ÒÑ@−‹ Sc[ƒ international agreements.
¾}ðkÆ °n−‹” ¾TÕÕ´ Swƒ
Ã•^†ªM::
3/ uÑ<U\¡ ¾Ö[õ SeS` ›"vu= ¾T> 3/ Doctors, veterinarians, other medical staff and
•\ NŸ=V‹' ¾”edƒ NŸ=V‹' rescue workers residing within customs frontier
K?KA‹ ¾Q¡U“ W^}™‹ “ ¾Q´w” strip may carry instruments and medications
QÃ¨ƒ“ ”w[ƒ uTÇ” Y^ LÃ needed for their activities through frontier
¾}cT\ c−‹ KY^†¨< ¾T>ÁeðM crossings when approved by pertinent
Õ†¨<” SÉH’>„‹“ Sd]Á−‹ ›Óvw authority.
ÁK¨< ¾S”ÓYƒ ›"M uT>c×†¨<
ðnÉ Sc[ƒ uÑ<U\¡ Ts[Ý−‹
uŸ<M TÕÕ´ Ã‹LK<::
6. Customs Ports and Transit Routes
6. ¾Ñ<U\
¾Ñ<U\¡ ¨Åx‹“ ¾S}LKòÁ S”ÑÉ
1/ Import, export and transit goods shall enter
1/ Ñu=' ¨Ü “ }LLò °n−‹ u}¨c’ through prescribed customs ports or customs
¾Ñ<U\¡ ¨Åw ¨ÃU Ts[Ý uŸ<M crossings and be transported through prescribed
uSÓvƒ u}ðkÆ ¾S}LKòÁ routes.
S”ÑÊ‹ SÕÕ´ ›Kv†¨<::
2/ Customs ports, custom crossings and transit
2/ ¾Ñ<U\¡ ¨Åx‹' Ts[Ý−‹“ ¾S} routes shall be determined by the Authority and
LKòÁ S”ÑÊ‹ uvKYM×’< Ã¨c be publicized by public notice issued by the
“K<& ÃIU vKYM×’< uT>Á¨×¨< Authority.
¾Q´w Te¨mÁ ÃÑKéM::
7. uÑ<U\
uÑ<U\¡ ›c^` }kvÃ’ƒ ÁÑ˜ ¾°n
¾°n ›ÁÁ´ 7. Customs Approved Treatment or Use of Goods
¨ÃU ›ÖnkU
1/ u²=I ›ªÏ uK?L G<’@ "M}Å’ÑÑ ue}
k` u°n¨< vI]' w³ƒ' Y]ƒ GÑ`' 1/ Unless otherwise provided in this Proclamation,
SÉ[h Yõ^¨< ¨ÃU u›LL¡ G<’@ customs approved treatment or use of goods
¨< LÃ M¿’ƒ dÃÅ[Ó u}kSÖ< shall be applied in accordance with standards
Seð`„‹ SW[ƒ uÑ<U\¡ ›c^` prescribed without any discrimination as to the
}kvÃ’ƒ ÁÑ– ¾°n ›ÁÁ´ ¨ÃU nature, quantity, origin, destination or shipment
¾›ÖnkU Y`¯ƒ }Óv^© ÃÅ[ÒM:: conditions of the goods.
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}SKŸ 2/ Sub-article (1) of this Article may not be
}¨< ¾°n ›ÁÁ´ ¨ÃU ›ÖnkU applicable if such application is contrary to any
ŸQ´w V^M ›Övup' Ÿc−‹' Ÿ” measure taken for the protection of public
cdƒ ¨ÃU Ÿ°îªƒ Ö?”’ƒ“ QÃ¨ƒ morality, the protection of health and life of
›Övup' Ÿ]"©“ vIL© p`f‹ ¨ÃU humans, animals or plants, the protection of
Ÿ›Ub© ”w[ƒ ›Övup ¨ÃU uK?L historical and cultural heritages or intellectual
QÓ Ÿ}ðkÅ ¾°n−‹ ›ÁÁ´ ¨ÃU property rights, or other specific treatment or
›ÖnkU Ò` ¾T>n[” ŸJ’ uY^ LÃ
use of goods provided by law.
›Ã¨<MU::
8. Import, Export and Transit Goods
8. eKÑu=' ¨Ü“
¨Ü“ }LLò °n−‹
1/ For the purpose of carrying out customs
1/ KÑ<U\¡ Y^ ›ðíìU ¾T>Ÿ}K<ƒ activities, the following goods shall be under
°n−‹ uÑ<U\¡ lØØ`“ Øun Y` customs supervision and control:
ÃJ“K<&
a) imported goods, from the time of their arrival at
G( ¨Å ›Ñ` ¨<eØ ¾T>Ñu< °n−‹ Ñ²? ËUa ¾Ñ[Ÿw&
b) goods deposited to customs warehouse,
K( ¨ÅÑ<U\¡ SÒ²” ¾Ñu< °n−‹ from the time they are deposited until they
ŸÑu<uƒ Ñ>²? ËUa eŸT>¨Ö<& are removed from the warehouse;
c) export goods, from the time they entered
N( ¨Å¨<ß ›Ñ` ¾T>LŸ< °n−‹ customs port until the completion of
¨ÅÑ<U\¡ ¨Åw ŸÑu<uƒ Ñ>²? ËUa customs formalities and be exported;
¾Ñ<U\¡ Y’-Y`¯ƒ }ðêV
eŸT>LŸ<&
d) goods in transit, from the time their
S( }LLò °n−‹ ”Ç=”kdkc< Ÿ}ðk
Åuƒ Ñ>²? ËUa KS}LKõ ¾}c movement is allowed until the completion
Ö¨< ¾Ñ>²? ÑÅw eŸT>Áun& of transit procedure;
W( vKu?ƒ ¾K?L†¨<' ¾}}¨<' ¾}¨ e) goods found with out owner, abandoned,
[c<' ¨ÃU u¢”ƒav”É ¾}Á²< forfeited or contraband goods or goods

A forteited for violating the provisions of this
!"# $# %&' Proclamation or other laws enforced by the
Authority until their disposal.
() '* °n−‹ eŸT>¨ÑÆ
É[e:: 2/ Without prior authorization of the Authority,
no person may be allowed to enter customs
2/ T”—¨<U c¨< ŸvKYM×’< ðnÉ dÁ
warehouse in which goods, put under the
Ñ˜ u²=I ›”kê ”®<e ›”kê *1(
supervision and control of customs in
u}ÑKì¨< SW[ƒ uÑ<U\¡ lØØ`“
Øun Y` ÁK< °n−‹ ¨Å }ŸT‡uƒ accordance with sub Article(1) of this Article,
Yõ^ SÓvƒ' °n−‹” S¡ðƒ ¨ÃU are deposited, or open or do any acts on such
T“†¨<”U ’Ñ` u°n−‹ LÃ SðìU goods.
›Ã‹MU::
9. uþe eKT>LŸ< °n−‹

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

Ÿ›Ñ` ¾T>¨× n uYõ^¨< uT>Ñ˜ 2/ Customs formalities with respect of goods
¾Ñ<U\¡ g²?
customs officer. Where there is no customs office,
¾þe u?ƒ Y^¨<” ¾T>ÁŸ“¨<’¨<
›"M ŸvKYM×’< uT>cØ ¾¨<¡M“ the Authority may delegate such power to the
YM×” ¾T>cûƒ G<’@ K=²[Ò authorized post office. The details shall be
Ã‹LM::: ´`´` ›ðíìS< uvKYM×’< prescribed by directive to be issued by the
uT>¨× SS]Á Ã¨c“M:: Authority.
3/ uþe u?ƒ uŸ<M ¨Å ›Ñ` KT>Ñv n
uLŸ=¨< ¾}cÖ SÓKÝ ¨ÃU un¨< 3/ Where any form completed by the sender or label
LÃ ¾}KÖð UM¡ƒ“ Ÿn¨< Ò` and supporting documents produced in respect of
¾k[u T“†¨Á[ÒÓØ ŸJ’' the authority;
K( ¨Å ›Ñ` KSÓvƒ W`}òŸ?ƒ ¾T> b) importation of the goods require
ÁeðMÑ¨< n SJ’<” ¾T>ÑMî certification; or
ŸJ’' ¨ÃU
c) the goods require to be placed under
N( ¾Ñ<U\¡ Y’ Y`¯ƒ }ðîVuƒ customs procedure for home consumption;
K›Ñ` ¨<eØ õÐ ¨Å ›Ñ`
”Ç=Ñv ¾T>ðkÉ n SJ’<”
¾T>Á[ÒÓØ ŸJ’' such form or label and supporting documents
}kvÃ’ƒ ÁÑ– Ç=¡L^c=Ä” ”Å shall be considered as an acceptable declaration
k[uuƒ n }qØa ¾Ñ<U\¡ Y’ for the purpose of customs formalities; provided,
Y`¯ƒ ÃðìUuM:: J•U u²=I however, that a separate goods declaration shall
G<’@ ¾Ñv T“†¨ be required where necessary.
SJ’< Ÿ}[ÒÑÖ ¾}K¾ Ç=¡L
^c=Ä” ”Ç=k`wuƒ ÃÅ[ÒM::
4/ Where any goods to be exported through post
4/ uþe u?ƒ uŸ<M ¨Å ¨<ß ›Ñ` ¾T> office, require no certification, have a value not
L¡ T“†¨<U n eKSLŸ< c`}òŸ?ƒ exceeding the prescribed amount or are exempted
¾TÁeðMÑ¨< ŸJ’' Ÿ}¨c’¨< ªÒ from customs formalities, they shall not be
uLÃ "MJ’ ¨ÃU ¾Ñ<U\¡ Y’-Y` subject to customs supervision.
¯ƒ K=ðçUuƒ ¾T>Ñv "MJ’ ¾Ñ<U\¡
lØØ` ›ÃÅ[ÓuƒU::
10. Prohibited and Restricted Goods
0. ¾}ŸKŸK<“
¾}ŸKŸK<“ ÑÅw ¾}Å[Ñv†¨< °n−‹
1/ Prohibited goods shall be under customs
supervision and control until appropriate measure
1/ ¾}ŸKŸK °n u²=I ›ªÏ“ uK?KA‹
QÑA‹ SW[ƒ ›Óvw ÁK¨< ÙÍ is taken in accordance with this Proclamation and
eŸT>¨cÉuƒ Ñ>²? É[e uÑ<U\¡ other laws.
lØØ`“ Øun e` ÃqÁM::
2/ ÑÅw ¾}Å[Ñuƒ °n ÑÅu<” ŸT>ÁeŸ 2/ Restricted goods shall be under customs

w[¨< SY]Á u?ƒ ¾}cÖ ðnÉ eŸ supervision and control until a permit issued by
T>k`wuƒ uÑ<U\¡ lØØ`“ Øun the office controlling its importation or
e` ÃqÁM:: J•U ÑÅw ›eŸv]¨< exportation is presented; provided, however, that
SY]Á u?ƒ ¾T>cÖ¨< ðnÉ u" it shall be re-exported to the country from which
k“ƒ ¨<eØ KÑ<U\¡ "Mk[u n¨< it is imported or, in the case of export, it shall be
ŸGÑ` ”ÇÃ¨× ¨ÃU ¨ÅS×uƒ barred from departing from Ethiopia, unless such
GÑ` ”Ç=SKe ÃÅ[ÒM:: permit is presented within 30 days.
3/ ÑÅw ¾}Å[Ñuƒ °n ¨ÅS×uƒ GÑ` 3/ Where restricted goods are not re-exported within
”Ç=SKe uÑ<U\¡ Ÿ}ÑK ìuƒ k”
30 days from the date of notification, it shall be
ËUa u" k“ƒ ¨<eØ ŸGÑ` "M¨× considered as abandoned goods.
”Å}}¨ n ÃqÖ^M::
11. Customs Control
01. ¾Ñ<U\
¾Ñ<U\¡ lØØ`
1/ vKeM×’< ¾Ñ<U\¡ Y`¯„‹ u}Óv`
LÃ SªL†¨<” KT[ÒÑØ uY^ LÃ 1/ The Authority may, in accordance with conditions
vK<ƒ É”ÒÑ@−‹ SW[ƒ ›Óvw’ƒ laid down by the provisions in force, take any
ÁL†¨<” T“†¨<U ¯Ã’ƒ ÙÍ−‹ measure it deems necessary to ensure that custom
S¨<cÉ Ã‹LM:: rules are applied.
2/ u²=I ›ªÏ u}K¾ G<’@ "M}Å’ÑÑ
ue}k`' vKYM×’< °n−‹ ŸÑ<U\¡
¡MM SÓu=Á u` ËUa ¾Ñ<U\¡ 2/ Unless otherwise provided by this Proclamation,
Y`¯ƒ }Ö“q ŸÑ<U\¡ ¡MM eŸ= the Authority shall ensure that goods remain the
¨Ö< É[e u›Ã’ƒ' up`î' uÃ²ƒ“ same in kind, form, quality and in any other
uK?L uT“†¨<U G<’@ ÁM}K¨Ö< respect from their introduction into the customs
J’¨< Sq¾†¨<” T[ÒÑØ ›Kuƒ:: territory till the end of customs procedure.
3/ uÑ<U\¡ ¾lØØ` Y`¯ƒ SW[ƒ 3/ Measures to be taken under customs control
¾T>¨cÆƒ ÙÍ−‹ ¾T>Ÿ}K<ƒ” include:
ÃÚU^K<&
G( °n−‹” uÑ<U\¡ ¨Åw ¨<eØ
a) examining, surveillance and safeguarding
u}ssS Ñ>²?Á© TŸT‰' uÑë’¨< dry port, transit routes or any other place
T“†¨<U K?L x LÃ ¾Sð determined by the authority;
}i' ¾SŸ}M“ Øun ¾TÉ
[Ó&
b) re-examination of imported or exported
K( uS[Í“ ueÒƒ Y^ ›S^`
LÃ }S`Ÿ<µ õ}h ¾}Ÿ“¨’ goods based on information and risk
uƒ” ¨Ü ¨ÃU Ñu= °n uÉ management;
ÒT> ”Ç=ð}i ¾TÉ[Ó&
N( ¨Å ¨<ß ›Ñ` KT>L¡ °n Ÿ› c) certification of exported goods;
Ñ` ¨Ø…M wKA T[ÒÑÝ ¾Se
Öƒ&
d) affixing of customs seals, issuance and
S( ¾Ñ<U\¡ TI}V‹” TÉ[Ó'¾ verifying of prescribed documents;
²²< c’Ê‹” ¾SeÖƒ“ ¾T[Ò
ÑØ&
e) taking samples, prospectus, photos and
W( ¾°n−‡ ¯Ã’ƒ“ G<’@ ›KSK
¨Ö<” KT[ÒÑØ “S<“−‹”' other data for the purpose of ascertaining
SÓKÝ−‹”“ ö„−‹” ¾S¨< non-alteration in the kind and conditions of
cÉ& goods;
[( ¾}Õ¼‹” h”×−‹“ K?KA‹ °n

−‹ ¾Sð}i::
f) examining luggage and other goods carried
4/ u²=I ›”kê ”®<e ›”kê 3(N) SW[ƒ by travelers.
¨Å ¨<ß ›Ñ` KT>L¡ °n Ÿ›Ñ`
¨Ø…M }wKA uvKYM×’< T[ÒÑÝ 4/ Exported goods certification shall be issued
¾T>cÖ¨< Ÿ›=ƒÄåÁ S¨<Ý uJ’¨< pursuant to sub-article 3(c) of this Article only
¾SÚ[h ×u=Á ŸT>Ñ–¨< ¾Ñ<U\¡ when the information from the customs officer at
gÑMê the end of the customs checkpoint reach the
T[ÒÑÝ ¨Å vKYM×’< ›¨<„T@i” Authority through its automated information
c=e}U c=Ñv ¨ÃU u}KÁ¿ ¾SÑ“— network or delivered in writing through other
²È−‹“ uêG<õ c=Åè w‰ ’¨<:: communication media.
¡õM Zeƒ
¾Ñ<U\
¾Ñ<U\¡ Y’-
Y’-Y`¯ƒ ›ðíìU PART THREE
CUSTOMS FORMALITIES
U°^õ ›”É
eKÑ<U\
eKÑ<U\¡ Ç=¡L^c=Ä”
Ç=¡L^c=Ä”““ eK }LLò °n−‹ CHAPTER ONE
e’ e`¯ƒ ›ðéçU
CUSTOMS DECLARATION AND TRANSIT
PROCEDURES
02. ¾Ñ<U\
¾Ñ<U\¡ Ç=¡L^c=Ä”
12. Customs Declaration
1/ ¾Ñ<U\¡ Ç=¡L^c=Ä” uîG<õ' unM'
u›"M ”penc? ¨ÃU u›?K?¡ƒa’>¡e
S”ÑÉ K=k`w Ã‹LM:: 1/ Customs declaration may be made in written
2/ uêG<õ ¾T>k`w Ç=¡L^c=Ä” K²=G< form, orally, by bodily action or electronically.
}wKA u}²ÒË pê LÃ SVLƒ' Sð[ 2/ Customs declaration to be presented in written
U“ KÑ<U\¡ Y’-Y`¯ƒ ›ðíìU ›eð form shall be filled in the prescribed form, signed
LÑ> ¾J’< ´`á‹” uS<K< SÁ´
and contain all the particulars necessary for
›Kuƒ::
completing customs formalities.
3/ unM' u›"M ”penc? ¨ÃU u›?K?¡ƒ
a’>¡e ¾Ñ<U\¡ Ç=¡L^c=Ä” ¾T>k`wuƒ
G<’@ vKYM×’< uT>Á¨×¨< SS]Á 3/ The Authority shall issue directives on conditions
Ã¨c“M:: of making customs declaration orally, by bodily
action or electronically.
4/ ¾Ñ<U\¡ Ç=¡L^c=Ä” KÑ<U\¡ Y’-
Y`¯ƒ ›ðíìU ›eðLÑ> ŸJ’< c’Ê‹
Ò` u›eSÜ¨< ¨ÃU uLŸ=¨< ¨ÃU 4/ Customs declaration, together with all documents
u¨Ÿ=K< Sp[w ›Kuƒ:: required to be produced for the completion of
customs formalities, shall be presented by an
importer or exporter or by his agent.
03. ŸÑ 13. Supporting Documents of Customs Declaration
kù< c’Ê‹
1/ ¾Ñ<U\¡ Ç=¡L^c=Ä” uT>k`wuƒ Ñ>²?
1/ On the presentation of customs declaration, the
¾T>Ÿ}K<ƒ c’Ê‹ ª“ pÍ= uvKYM×’<
uT>¨c’¨< w³ƒ }²ÒÏ}¨< u›v]’ƒ following original supporting documents shall be
Sp[w ›Kv†¨<& supplied to customs in a number of copies
determined by the Authority:
G( ¾TÕÕ¹ c’É&
a) transportation document;
K( ¾ªÒ c’É&
b) invoice;
N( ¾v”¡ ðnÉ&
c) bank permit;
S( ¾°n ´`´` SÓKÝ c’É&
d) packing list;
W( ¾e]ƒ GÑ` T[ÒÑÝ ¾Ue¡`

¨[kƒ& “
e) certificate of origin; and
[( K?KA‹ vKYM×’< uSS]Á
¾T>ë“†¨< ›eðLÑ> ¾J’< f) other necessary documents prescribed by
c’Ê‹:: directives issued by the Authority.
2/ vKYM×’< um U¡”Áƒ c=k`wKƒ u²=I

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

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

†¨< ¾}S²Ñu< °n−‹” KÑ<U\¡ from his obligation to present to the customs
”Ç=Ák`w uÇ=¡L^c=Ä” ›pû=¨< the goods in respect of which customs
LÃ ¾}×K¨< ÓÈ ”Ç=’X' K=ð procedure is to be applied.
pÉ Ã‹LM::
2/ ¾²=I ›”kê É”ÒÑ@−‹ ´`´` ›ðéçU

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

1/ ›eSÜ¨< ¨ÃU LŸ=¨< ¨ÃU ¨Ÿ=K< 17.Cancellation of Declaration
¾Ñ<U\¡ Ç=¡L^c=Ä” Ÿk[uuƒ ¨ÃU
¾¡õÁ Te¨mÁ Ÿ}²ÒËuƒ k” ›”e„ 1/ Where the importer or exporter or his agent fails
eŸ 5 k“ƒ É[e k×¿” ¾Ñ<U\¡ Y’- to proceed with the customs formalities within
Y`¯ƒ "MðìS Ç=¡L^c=Ä’< ”Ç=c[´ five days after the presentation of a customs
K=Å[Ó Ã‹LM:: declaration or after completion of the preparation
of an assessment notice, the customs declaration
2/ ¾Ñ<U\¡ Ç=¡L^c=Ä” ¾k[u¨< u²=I ›ªÏ may be cancelled.
Ÿ}Å’ÑÑ¨< ¨ÃU ŸÑ<U\¡ ¾›W^`
Å”x‹ ¨<Ü SJ’< Ÿ}[ÒÑÖ ›eS 2/ Customs declaration may be cancelled upon the
Ü¨< ¨ÃU LŸ=¨< ¨ÃU ¨Ÿ=K< request of the importer or exporter or his agent,
uT>Ákù¨< ØÁo SW[ƒ K=c[´ where it is proved that the declaration has been
Ã‹LM:: presented contrary to provisions of this
3/ ¾²=I ›”kê ”®<e ›”kê (2) É”ÒÑ@ Proclamation or in any inappropriate customs
u=•Ù vKYM×’< °n−‡” ”ÅT> procedure.
ðƒi "e¨k u%EL ¾T>k`w ¾Ç=¡L 3/ Notwithstanding the provisions of sub-article (2)
^c=Ä” Ãc[´M˜ ØÁo }kvÃ’ƒ of this Article, the request for cancellation may
›Ã•[¨<U:: not be permitted where the Authority has
08. eK Ñ<U\
Ñ<U\¡ Ç=¡L^c=Ä” }kvÃ’ƒ TÓ–
TÓ–ƒ informed of its intention to examine the goods.
1/ ¾Ñ<U\¡ Ç=¡L^c=Ä” uvKYM×’< }kv 18. Acceptance of Customs Declaration
Ã’ƒ ¾T>ÁÑ–¨< Ç=¡L^c=Ä’<“ u²=I 1/ The Authority shall accept customs declaration
›ªÏ ›”kê 03(1) LÃ ¾}²[²\ƒ ›v] where the declaration and supporting documents
c’Ê‹ KÑ<U\¡ Y’-Y`¯ƒ ›ðíìU described under Article 13(1) of this
›eðLÑ> ¾J’< ´`á‹” uT>Ñv
Proclamation contain the necessary particulars
SÁ³†¨< c=[ÒÑØ w‰ ’¨<::
required for the completion of customs
2/ u}K¾ G<’@ uÓMê "M}Å’ÑÑ uk` formalities.
¾Ñ<U\¡ Ç=¡L^c=Ä” uk[uuƒ k”
¾Ñ<U\¡ Y’-Y`¯ƒ” ¾T>SKŸ~ uY^ 2/ Unless otherwise expressly provided, all
LÃ ÁK< ¾QÓ É”ÒÑ@−‹ Ç=¡L^c=Ä’< provisions of the law, relating to customs
¾k[uKƒ” °n uT>SKŸƒ }ðíT> formalities, in force on the day of presentation of
ÃJ“K<:: a customs declaration shall be applied with
respect to the goods for which the declaration is
3/ vKYM×’< ¾k[uKƒ ¾Ñ<U\¡ Ç=¡L^ presented.
c=Ä” ƒ¡¡K— SJ’<” KT[ÒÑØ'
3/ The Authority may, for the verification of
G( ŸÇ=¡L^c=Ä’< Ò` ›w[¨< ¾k[u< customs declaration presented to it:
c’Ê‹” ÃS[U^M&
a) examine the documents accompanying the
K( uÇ=¡L^c=Ä’< ¨<eØ ¾Wð\ SÓK
Ý−‹” ƒ¡¡K—’ƒ KT[ÒÑØ K?KA‹ customs declarations;
c’Ê‹ ”Ç=kù<Kƒ K=ÖÃp b) request the presentation of other documents
Ã‹LM& for the purpose of verifying the accuracy of
N( °n−‡” KSS`S`“ ¾U`S^“ the particulars in the declaration;
ƒ”}“ “S<“−‹” KS¨<cÉ c) examine the goods and take samples for
Ã‹LM:: examination and analysis.
4/ °n−‡ uT>S[S\uƒ ¨ÃU “S<“−‹
uT>¨cÆuƒ ¨pƒ ¾Ñ<U\¡ Ç=¡L^
c=Ä’<” Ák[u¨< c¨< uYõ^¨< ¾SÑ–ƒ 4/ The person who presented a customs declaration
Swƒ Ã•[ªM& J•U uYõ^¨< "M shall be entitled to be present when the goods are
}Ñ– vKYM×’< °n ¾SS`S` ¨ÃU examined or samples are taken; provided,
“S<“ ¾S¨<cÉ }Óv\” ÁŸ“¨<“M:: however, that if he fails to appear, the Authority
shall proceed to conduct the examination or to
take the samples in his absence.
5/ °n−‡ ¨ÅT>ð}g<uƒ ¨ÃU “S<“−‡

¨ÅT>¨cÆuƒ Yõ^ KTÕÕ´“ KU`
S^ ¨ÃU “S<“−‹” KS¨<cÉ ¾T>Á 5/ Transport of the goods to the place where they are
examined or samples are taken and any other
eðMÑ¨< T“†¨<”U ¾°n−‹ ›ÁÁ´
handling of the goods for the purpose of examination
u›eSß¨< ¨ÃU uLŸ=¨< ¨ÃU u¨Ÿ=K<
or taking samples shall be carried out by and all
Lò’ƒ“ ¨Ü ¾T>ðçU ÃJ“M:: J•U expenses borne by the importer, exporter or his
¾U`S^“ ƒ”}“ ¨Ü uvKYM×’< agent; provided, however, that the cost of analysis
¾T>gð” ÃJ“M:: and examination shall be borne by the Authority.
6/ uQÑ< SW[ƒ K}¨cÆ “S<“−‹
vKYM×’< K›eSÜ¨< ¨ÃU KLŸ=¨<
¨ÃU K¨Ÿ=K< ¾"X ¡õÁ ¾SðçU 6/ The Authority shall not be liable for payment of
Lò’ƒ ¾KuƒU:: any compensation to the importer or exporter or
his agent for samples taken in compliance with
7/ U`S^ ¾}Å[Ñv†¨< °n−‹ uÑ<U\¡
the law.
Ç=¡L^c=Ä” Ÿ}gð’<ƒ °n−‹ ¨<eØ
ŸòM w‰ ŸJ’<' ¾U`S^¨< ¨<Ö?ƒ 7/ Where only parts of the goods covered by the
u²=Á Ç=¡L^c=Ä” K}gð’<ƒ °n−‹ G<K< customs declaration are examined, the result of
}ðíT> ÃJ“M:: such examination shall apply to all goods
8/ ›eSß¨< ¨ÃU LŸ=¨< ¨ÃU ¨Ÿ=K< indicated by that declaration.
¾}Å[Ñ¨< ŸòM U`S^ ¾k\ƒ” °n 8/ Where the importer or exporter or his agent
−‹ u}SKŸ} }kvÃ’ƒ ”ÅK?K¨< considers that the result or partial examination
"cu' u°n−‡ LÃ }ÚT] U`S^
is not valid as regards the remainder of the
”Ç=Å[Ó K=ÖÃp Ã‹LM:: K}ÚT]¨<
¾U`S^“ ƒ”}“ Y^ ¾T>ÁeðMÑ¨< goods, he may request further examination of
”U ¨Ü Ãgð“M:: the goods and shall cover the expenses incurred
by such examination.
9/ ¾Ñ<U\¡ Ç=¡L^c=Ä’< T[ÒÑÝ ¾TÃŸ
“¨”uƒ ŸJ’' ¾Ñ<U\¡ Y’ Y`¯~ 9/ Where the customs declaration is not made
Ç=¡L^c=Ä’< LÃ uÑKì¨< ´`´` SW[ƒ subject to verification, the customs formalities
}ðíT> ÃJ“M:: shall be applied based on the particulars stated
in the declarations.
0/ eKc’Ê‹“ °n−‹ U`S^ vKYM×’<
SS]Á K=Á¨× Ã‹LM:: 10/ The Authority may issue directives on
examination of documents and goods.
09. eK}LLò °n−‹ Y’-
Y’-Y`¯ƒ ›ðíìU
1/ u}LLò’ƒ ¾}S²Ñu T“†¨<U °n ¾Ñ< 19. Transit Procedures
U\¡ k[Ø“ K?KA‹ ¡õÁ−‹ dÃðìU 1/ Goods registered under transit procedure shall
uƒ u²=I ›ªÏ ¾}Å’ÑÑ¨< ¾Ñ<U\¡ move through transit routes within the customs
lØØ` ¾}Å[Ñuƒ uÑ<U\¡ ¡MM
territory and under customs supervisions as
¨<eØ uT>Ñ˜ ¾S}LKòÁ S”ÑÉ K=”k
dke Ã‹LM:: determined by this Proclamation without
paying customs duties and other charges.
2/ ¾}LLò °n Y’ Y`¯ƒ ›ðíìU ¾T>Ë
S[¨< uÑ<U\¡ ¡MM ¾SÓu=Á u` 2/ Transit begins at the entry customs office and
c=J”' ¾T>Ö“kk¨< °n¨< uT>k`wuƒ ends when the goods are presented to the
¾SÉ[h ¾Ñ<U\¡ ×u=Á ’¨<:: destination customs office.
3/ vKYM×’< eK}LLò °n−‹ ›ðíìU 3/ The Authority may issue directives regarding
SS]Á K=Á¨× Ã‹LM:: goods in transit.
!. eK}LLò
eK}LLò °n−‹ ”penc?
1/ T“†¨ËUùƒ ¾Ñ<U\¡ ¨Åw ŸS’d~ uòƒ 1/ Transit customs formalities shall be completed
¾}LLò’ƒ ¾Ñ<U\¡ Y’-Y`¯ƒ Ãðì with respect to any goods in transit at the
UuM::
customs port of departure before the
commencement of transit operation.
gA 46)07 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4617
2/ T“†¨Á

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

!2. ¾Ñ<U\¡
SÒ²•‹ 22. Establishment of Licensed Customs Ware House
1/ vKYM×’< uT>cÖ¨< ðnÉ ¾T>ssS<
¾Ñ<U\¡ SÒ²•‹ ¾ÖpLL ¨ÃU ¾ÓM
1/ Customs warehouses that may be established upon
°n TŸT‰ ¾Ñ<U\¡ SÒ²•‹ “†¨<::
obtaining license from the Authority shall be for
2/ ¾ÖpLL °n TŸT‰ ¾Ñ<U\¡ SÒ²” general or private cargos.
TssU ¾T>ðkÉL†¨<' 2/ Persons eligible to establish customs
G( ¾°n TÕÕ´ Y^ ¾T>Á"H>Æ warehouses for general cargoes shall be:
¾”ÓÉ Y^ É`Ï„‹'
a) business organizations engaged in freight
K( ¾SÒ²” ›ÑMÓKAƒ Y^ transport;
KSY^ƒ ¾}ssS< ¾”ÓÉ Y^
É`Ï„‹'“ b) business organizations established to
operate ware house service; and
N( °n ¾Te}LKõ Y^ ¾T>Á"H>Æ
¾”ÓÉ Y^ É`Ï„‹' c) business organizations established to
operate customs clearing services.
ÃJ“K<::
3/ Persons eligible to establish customs
3/ ¾ÓM °n TŸT‰ ¾Ñ<U\¡ SÒ²” warehouses for private cargos shall be:
TssU ¾T>ðkÉL†¨<'
G( c¨<“ ß’ƒ ¾T>ÁÕÑ<²< ¯KU¯ a) international airlines engaged in the

kõ ¾›¾` S”ÑÉ É`Ï„‹' transportation of passengers and cargo;
K( °n−‹” Ÿk[Ø ’í KSgØ ¾}s b) enterprises established to sale duty free
sS< É`Ï„‹' “ goods; and
N( K?KA‹ uvKYM×’< ¾T>ðkÉL c) other persons that may be authorized by
†¨< c−‹' the Authority.
ÃJ“K<::
4/ uðnÉ ¾T>ssS< ¾Ñ<U\¡ SÒ²•‹ 4/ Grades of licensed customs warehouses shall
Å[Í vKYM×’< uT>Á¨×¨< SS]Á be determined by directives to be issued by
SW[ƒ Ã¨c“M:: the Authority.
5/ ¾Ñ<U\¡ SÒ²” ðnÉ T¨<Ý“ Td 5/ The issuance and renewal fees, the validity
Åh ¡õÁ' ðnÉ ì”„ ¾T>qÃuƒ Ñ>²?' period and conditions of renewal and
ðnÉ T>Åeuƒ“ ¾T>c[úƒ G<’@ revocation of customs warehouse licenses
¾T>’>eƒa‹ U¡` u?ƒ uT>Á¨×¨<
shall be prescribed by regulations to be
Å”w Sc[ƒ Ãë“M::
issued by the Council of Ministers.
!3. ¾Ñ<U\
!3. ¾Ñ<U\¡ SÒ²” ðnÉ TSMŸ‰ 23. Application for Warehouse License
¾Ñ<U\¡ SÒ²” KTssU ŸvKYM×’< Any person applying for a license to establish a customs
ðnÉ ¾T>ÖÃp c¨<' warehouse shall submit his application to the Authority
together with:
1/ ¾T>ÁŸ“¨<’¨<” ¾Y^ ¯Ã’ƒ ¾T>ÑMê 1/ documents showing the specific activities of

Te[Í' his business;
2/ Y^¨<” KTŸ“¨” ¾}cÖ¨<” ðnÉ' 2/ the license issued to operate the business;
3/ ›SM"‡ É`Ïƒ ŸJ’ ¾QÓ c¨<’ƒ 3/ certificate of registration where the applicant
¾}cÖ¨< SJ’<” ¾T>Á[ÒÓØ c’É' is an enterprise;
4/ ¾SÒ²’<” ¾Q”í –L”' 4/ the building plan of the warehouse;
5/ KSÒ²’<“ uSÒ²’< KT>ŸT‡ °n−‹ 5/ declaration of commitment to enter in to an
¾SÉ” ªeƒ“ ¾T>Ñv KSJ’< ¾}cÖ insurance contract for the warehouse and the
T[ÒÑÝ' goods to be stored in the warehouse;
6/ ›Ç=e ¾T>c^ SÒ²” ŸJ’ ¾SÒ²’<” 6/ in case of a new warehouse to be established, site
¾Ó”v õnÉ' ýL” ' ›É^h' and building plan, construction permit and
declaration of commitment to enter in to an
¾SÉ” ªeƒ“ ¾T>Ñv KSJ’< ¾}cÖ
insurance contract,
T[ÒÑÝ'
7/ documents showing that the warehouse is
7/ SÒ²’< K°n−‹ ›kTSØ“ ÅI”’ƒ
›eðLÑ> ¾J’< SX]Á−‹” TTEL~” equipped with apparatus necessary for proper
¾T>ÁdÃ Te[Í' “ storage and safety; and
8/ ›Óvw "K¨< ¾Ów` vKYM×” 8/ the tax identification number provided by the
¾}cÖ¨<” ¾Ów` ŸóÃ SKÁ lØ`' appropriate tax Authority.
ŸTSMŸ‰¨< Ò` ›ÁÃµ Tp[w ›Kuƒ::
24. Warehousing of Goods

!4. n−‹” ¨ÅÑ<U\
!4. ¨ÅÑ<U\¡ SÒ²” eKTeÑvƒ
1/ Goods arriving at any customs port shall be
1/ Ñ<U\¡ ¨Åw ¾Å[c T“†¨<U n deposited in the appropriate customs
ŸÅ[cuƒ k” ›”e„ eŸ ›Ueƒ k” warehouse within five days from the date of
É[e ›Óvw’ƒ ¨ÇK¨< ¾Ñ<U\¡ arrival.
SÒ²” SÓvƒ ›Kuƒ::
2/ Particulars of goods stored in customs

warehouse shall be registered in the
2/ T“†¨Ã²¨< ´`´` vKYM×’< and particulars to be entered in the
SS]Á K=Á¨× Ã‹LM:: registration book.
3/ A customs officer shall verify and sign the
entries in registration book and the cargo
3/ U´Ñv¨<“ ¾°n¨< ´`´` ƒ¡¡K— manifest.
eKSJ’< ¾Ñ<U\¡ gŸT‡uƒ Warehouse
G<’@ 1/ Goods presented to the Authority may be
1/ KvKYM×’< ¾k[u< °n−‹ ¾Ñ<U\¡ stored temporarily until the completion of
Y’-Y`¯ƒ eŸ=ðìUv†¨< É[e customs formalities.
uÑ>²?Á©’ƒ }ŸT‹}¨< K=kSÖ< 2/ Goods in customs warehouse shall be subject
Ã‹LK<:: only to such forms of handling which are
2/ uÑ<U\¡ SÒ²” ¨<eØ ÁK< °n−‹ necessary for ensuring their preservation
Ãµ†¨<“ SW[© vI]Á†¨< dÃK without altering their appearance and
¨Ø }Öwk¨< Sq¾†¨<” uT>Á[ essential characteristics.
ÒÓØ SMŸ< w‰ SÁ´ ›Kv†¨<::
3/ Where goods presented to the Authority are
proved to be hazardous to life and health of
3/ KvKYM×’< ¾k[u< °n−‹ uc−‹ humans or the environment, they shall be
QÃ¨ƒ“ Ö?“ LÃ ›ÅÒ ¾T>ÁÅ`c< disposed at the expense of the owner.
¨ÃU ›"vu=” ¾T>u¡K< SJ“†¨<
Ÿ}[ÒÑÖ u°n−‡ vKu?ƒ ¨Ü
”Ç=¨ÑÆ ÃÅ[ÒM:: 26. Goods to be Deposited in Authority’s
Warehouse
The following goods may be deposited in
!6. uvKYM×’< SÒ²” ¨<eØ eKT>ŸT‡
!6.
Authority’s warehouse established at customs port
°n−‹
of entry and exit or at any other place:
¾T>Ÿ}K<ƒ °n−‹ vKYM×’< uSÓu=Á“
uS¨<Ý ¾Ñ<U\¡ ¨Åx‹ ¨ÃU uT“
†¨ÁslT†¨< SÒ²•‹ 1/ goods not specified in a cargo manifest;
¨<eØ K=ŸT‡ Ã‹LK<&
1/ uß’ƒ SÓKÝ ¨<eØ ÁM}SKŸ~& 2/ goods for which no declaration is presented as to
the purpose they are imported for;
2/ ¾SÖ<uƒ U¡”Áƒ }KÃ„ SÓKÝ
ÁMk[uv†¨<& 3/ goods not specified to be deposited in a
licensed customs warehouse;
3/ u}ðkÅ ¾Ñ<U\¡ SÒ²” ¾T>kSÖ<
SJ“†¨< }KÃ„ ÁM}ÑKè& 4/ goods imported to be deposited in the
Authority’s warehouse;
4/ uÑ<U\¡ SÒ²” KSkSØ ¾SÖ<&
5/ goods transferred from licensed customs
warehouse to the Authority’s warehouse for
5/ uT“†¨ÁeðêT†¨<” QÑA‹
uS}LKõ ¾}Á²< °n−‹::
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27. Supervision of Customs Warehouses

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

4/ u²=I ›ªÏ uK?L G<’@ "M}Å’ÑÑ ue} Proclamation, supervision and control, by the
k` uÑ<U\¡ SÒ²•‹“ ¨Å Ñ<U\¡ Authority, of customs warehouse and goods
SÒ²” uÑu< n−‹ LÃ uvKYM×’< deposited in customs warehouse include any
¾T>Å[Ó ¡ƒƒM“ lØØ` ¾T>Ÿ}K<ƒ” measure taken to ascertain the following:
KT[ÒÑØ ¾T>¨cÆ ÙÍ−‹” ÃÚ
U^M&
G( ¨Å}ðkÅ ¾Ñ<U\¡ SÒ²” ¾T>Ñ a) the registration and periodical reporting,
u<“ ¾Ñ<U\¡ Y’-Y`¯ƒ }ðî in accordance with the manner
Vv†¨< ¾T>¨Ö< n−‹ vKY specified by the Authority, of goods
M×’< u¨c’¨< ¾S´Ñw ›ÁÁ´ stored in and cleared from a licensed
Y`¯ƒ SW[ƒ SS´Ñv†¨< warehouse;
”“ u¾Ñ>²?¨< ]þ`ƒ ¾}Å[Ñ<
SJ’<”&
K( ¨Å}ðkÅ ¾Ñ<U\¡ SÒ²” b) the transfer of those goods deposited in
¨<eØ Ñw}¨< u²=I ›ªÏ ›”kê a licensed warehouse for more than
!8 ¾}SKŸ}¨< Ñ>²? ÁKðv†¨< the time specified in Article 28 of this
n−‹ ¨Å vKYM×’< SÒ²” Proclamation;
”Ç=}LKñ SÅ[Ò†¨<”&
N( ¨Å}ðkÅ ¾Ñ<U\¡ SÒ²” ¾Ñu< c) the segregation of goods stored in a
n−‹ ”Å ›Ã’†¨<“ ”Å¾ licensed customs warehouse on the
vI]Á†¨< }KÃ}¨< KÅI”’ basis of their type and characteristics
†¨< }eTT> uJ’“ KlØØ` to enable their safe storage and
›Sˆ uJ’ G<’@ ¾}kSÖ< accessibility for supervision;
SJ“†¨<”&
d) a licensed customs warehouse is operated
S( ¾}ðkÅ¨< ¾Ñ<U\¡ SÒ²” in accordance with the grade of the
u}cÖ¨< ðnÉ Å[Í SW[ƒ license given.
}Óv\” ”Ç=ÁŸ“¨<” ¾}Å[Ñ
SJ’<”::
!8. °n−‹ uÑ<U\
!8. uÑ<U\¡ SÒ²” ¨<eØ 28. Time Limit of Storage in Customs Warehouse
eKT>q¿uƒ Ñ>²?
1/ Any goods imported by using sea or land
1/ T“†¨<U uvI` ¨ÃU u¾we }ÕÑ<µ transport and stored in a customs warehouse
¨Å ›Ñ` ¾Ñv °n ¨Å Ñ<U\¡ SÒ²” shall undergo customs formalities and be
ŸÑvuƒ k” ËUa u% k“ƒ ¨<eØ removed within 60 days from the date of
›eðLÑ>¨< ¾Ñ<U\¡ Y’-Y`¯ƒ storage.
}ðîVuƒ ŸSÒ²” S¨<×ƒ ›Kuƒ::
gA 4¹þ6)@1 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4621
2/ T“†¨¨<” undergo customs formalities and be removed
¾Ñ<U\¡ Y’ Y`¯ƒ }ðîVuƒ within 30 days from the date of storage.
ŸSÒ²” S¨<×ƒ ›Kuƒ::
3/ ¨Å Ñ<U\¡ x”É SÒ²” ¾Ñv
T“†¨²? ¨<eØ bonded warehouse shall undergo customs
›eðLÑ>¨< ¾Ñ<U\¡ Y’ Y`¯ƒ formalities and be removed within four
}ðîVuƒ ŸSÒ²” S¨<×ƒ ›Kuƒ:: months from the date of storage.
4/ ¨Å Ñ<U\¡ x”É SÒ²” ¾Ñv T“† 4/ Any production machinery or inputs to be
¨¨< customs formalities and be removed within
¾Ñ<U\¡ Y’-Y`¯ƒ }ðîVuƒ ŸS one year from the date of storage.
Ò²” S¨<×ƒ ›Kuƒ::
5/ Any goods stored in a customs warehouse
5/ ¨Å Ñ<U\¡ SÒ²” ¾Ñv °n ¾Ñ<U\¡ may not be kept for more than 7 days after
Y’-Y`¯ƒ Ÿ}ðìSuƒ u%EL Ÿ7 k” the completion of customs formalities.
uLÃ uSÒ²” K=qÃ ›Ã‹MU::
6/ ¨Å Ñ<U\¡ SÒ²” ¾Ñv °n u²=I 6/ Any goods stored in a customs warehouse
›”kê ”®<e ›”kê (5) u}SKŸ}¨< and not removed within the time specified in
Ñ>²? ¨<eØ "M¨× ¨Å vKYM×’< sub-article (5) of this Article shall be
¾}}¨< °n−‹ TŸT‰ SÒ²” disposed after being transferred to the
”Ç=³¨` }Å`ÑA ¨Ç=Á¨<’< ”Ç=¨ÑÉ
Authority’s abandoned goods warehouse.
ÃÅ[ÒM::
7/ Where the license for a bonded customs
7/ ¨Å x”ÉÉ Ñ<U\¡ SÒ²” ¾Ñv °n warehouse is cancelled before the expiry of the
¾SqÁ Ñ>²? ŸSÉ[c< uòƒ ¾SÒ²” time limit prescribed for storage of goods, the
ðnÆ Ÿ}c[² k]¨<” Ñ>²? KTÖ“kp goods shall be transferred to another customs
¨Å K?L ¾Ñ<U\¡ SÒ²” ”Ç=³¨` warehouse for the remaining time of storage.
ÃÅ[ÒM::
8/ Any expenses for transferring goods from a
8/ u²=I ›”kê ”®<e ›”kê (7) SW[ƒ bonded customs warehouse to another warehouse
Ÿx”ÉÉ ¾Ñ<U\¡ SÒ²” °n−‹” in accordance with sub-article (7) of this Article
¨Å K?L ¾Ñ<U\¡ SÒ²” T²ª¨` shall be covered by the owner of the warehouse
¾T>ÁeŸƒK¨<” T“†¨Å[Ñ< °n−‹
!9.
1/ Samples of goods stored in a customs

1/ ¨ÅÑ<U\¡ SÒ²” ¾Ñu< °n−‹”
uT>Ÿ}K<ƒ U¡”Á„‹ K“S<“ uT>J” warehouse may be removed from the
SÖ” ¾Ñ<U\¡ Y’-Y`¯ƒ ŸSÖ warehouse in a quantity sufficient to:
“kl uòƒ ¨Ü TÉ[Ó Ã‰LM&
G( °n¨<” u}Ñu=¨< ]õ KS a) ascertain the type and the material content
SÅw ¯Ã’~”“ ¾}cûƒ” Ø_ of goods to classify them under the
°n T[ÒÑØ ›eðLÑ> J• c=Ñ˜& proper tariff headings;
K( ¾°n¨<” ªÒ KS}S” ¾°n¨<” b) ascertain the type, quality and origin of
¯Ã’ƒ' Ø^ƒ“ ¾}S[}uƒ”
›Ñ` T[ÒÑØ ›eðLÑ> J• goods for valuation purpose;
c=Ñ˜&
N( ¾°n¨< “S<“ Kõ`É u?ƒ ¨ÃU c) satisfy a court or police order requiring
KþK=e U`S^ ”Ç=k`w the presentation of sample for
c=²´& inspection;
S( uªÒ c’Æ LÃ ¾}cÖ¨< ªÒ K} d) ascertain the price indicated on the invoice is
Ökc¨< °n SJ’<” KT[ÒÑØ& actually related to the specified item;
W( ª“ ÇÃ_¡}\ uT>ðpÇ†¨< e) other purposes determined by the Director

K?KA‹ U¡”Á„‹:: General.
2/ K“S<“ ¾}¨cÆ °n−‹ u¨Ö<uƒ 2/ Goods removed as sample shall be returned in the
SÖ”“ G<’@ Y^¨< ”Å}Ö“kk same quantity and condition as soon as the
¨ÅSÒ²” SSKe ›Kv†¨<:: J•U purpose for which they are taken out is fulfilled;
u}ðØa›†¨< ¨ÃU KT’éç]Á provided, however, that where it is not possible to
¾T>ðKÑ< uSJ“†¨< U¡”Áƒ K=SKc< return them due to their nature or due to their
¾TÃ‹K< c=J”' Kk[Ø“ ¡e being used for analysis, it shall be presumed as
”Ç=GXx‹ ›}TS” they are warehoused for the purpose of duties,
uSÒ²” ¨<eØ ”ÇK< ÃqÖ^M:: taxation and other charges.
". eKSÒ²” Ÿ=^Ã 30. Warehouse Fee
1/ ¾SÒ²” Ÿ=^Ã ”ÅT>Ÿ}K¨< Ãc 1/ Warehouse fees shall be calculated as

vM& follows:
G( ¨ÅÑ<U\¡ SÒ²” ¾Ñu< °n−‹ a) for goods stored in a customs warehouse,
¾Ñ<U\¡ Y’-Y`¯ƒ }ðîVv†¨< from the date of deposit until released upon
eŸ=¨Ö< Kq¿uƒ Ñ>²?& completion of customs formalities;
K( ŸÑ<U\¡ x”ÉÉ SÒ²” ¾}³¨\ b) for goods transferred from bonded customs
°n−‹ Ÿ}³¨\uƒ Ñ>²? ËUa warehouse from the date of transfer until
¾Ñ²?& formalities;
c) for goods seized due to contravention of laws
N( vKYM×’< ¾T>ÁeðêT†¨<”
that are enforced by the Authority, from the
QÑA‹ uS}LKõ ¾}Á²< °n−‹ date of sales until the buyer takes delivery of
Ÿ}gÖ<uƒ Ñ>²? ËUa Ñ¸¨< them.
eŸT>[Ÿw Kq¿ uƒ Ñ>²?::
2/ ¾Ñ<U\¡ SÒ²” Ÿ=^Ã TeŸðÁ }S” 2/ The rate of warehouse fees shall prescribed
vKYM×’< uT>Á¨×¨< ¾Q´w Te
by a public notice to be issued by the
¨mÁ Ã¨c“M::
Authority.
3/ u²=I ›”kê ”®<e ›”kê 1(N)
SW[ƒ ¾}gÖ< °n−‹ uÑ<U\¡ 3/ Goods sold pursuant to sub-article 1(c) of this
SÒ²” ¨<eØ Ÿ05 k“ƒ uLÃ K=q¿ Article may not be kept in the warehouse for
more than 15 days. If they are not removed
›Ã‹K<U:: Ÿ05 k” uLÃ Ÿq¿
vKYM×’< ÁKU”U M¿ Y’-Y`¯ƒ within 15 days the Authority can sale or
°n−‡ ”Ç=gÖ< ¨ÃU uK?L G<’@ dispose them in any way it thinks fit.
”Ç=¨ÑÆ K=ÁÅ`Ó Ã‹LM::
4/ u²=I ›ªÏ ›”kê %1 ”®<e ›”kê (2) 4/ Goods that could not be released upon
SW[ƒ uªeƒ“ K=Kkl ¾TÃ‹K< deposit of guarantee under sub-article (2) of
°n−‹ vKu?~ ”Ç=ëÇ†¨< uõ`É Article 61 of this Proclamation shall be
u?ƒ ¨ÃU u›e}ÇÅ` ¾SÚ[h ¨<d’@
exempted from warehouse charge from the
Ÿ}cÖ E,-. '*% /0 12 date of seizure until released by a final court
¨<d’@¨< eŸ}cÖuƒ k” É[e
or administrative decision.
uSÒ²” Kq¿uƒ Ñ>²? ¾SÒ²” Ÿ=^Ã
›ÃŸðMv†¨<U::
gA 4¹6)@3 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4623
5/ If goods that could not be released upon

5/ u²=I ›ªÏ ›”kê %1 ”Å}Å’ÑÑ¨<
uªeƒ“ K=Kkl ¾TÃ‹K< °n−‹ deposit of guarantee pursuant to Article 61 of
¨ÃU ¾õ`É u?ƒ ¾SÚ[h ¨<d’@ this Proclamation or that are awaiting the
¨ÃU ¾vKYM×’< ›e}ÇÅ^© ¨<d’@ final decision of court or the administrative
¾T>Öwl °n−‹ u}ðkÅ ¾Ñ<U\¡ decision of the Authority are stored in a
SÒ²” ¾’u\ ŸJ’ ¨Å vKYM×’< licensed customs warehouse, they shall be
SÒ²” }³¨<[¨< Sq¾ƒ ›Kv†¨<:: transferred and stored in the Authority's
warehouse.
"1. eK°n ›¨ÒÑÉ
"1. 31. Disposal of Goods
1/ uÑ<U\¡ lØØ` Y` ÁK< °n−‹ 1/ Goods under customs control may be sold,
u²=I ›ªÏ SW[ƒ uiÁß ¨ÃU transferred or disposed otherwise by the
uK?L uT“†üLg< °n−‹“ ¾lU ”edƒ 2/ The Authority may immediately sell
uvKYM×’< c=Á²< ¨Ç=Á¨<’< uN^Ï perishable goods and live animals seized. The
K=g×†¨< Ã‹LM:: ¾iÁß Ñu=¨<U proceeds of the sale shall be deposited until
Ñ<Ç¿ ¾SÚ[h ¾õ`É u?ƒ ¨ÃU final judicial or administrative decision is
›e}ÇÅ^© ¨<d’@ eŸ=ÁÑ˜ Éè given on the case.
uÇ=þ²=ƒ SkSØ Ã•ùM::
3/ The Authority may transfer goods having
3/ Ÿ]¡' Ÿpè' ŸvIM' ŸŸ=’Øuw historical, archeological, cultural, artistic or
¨ÃU ŸdÃ”e ›"DÁ ÖkT@ ÁL†¨<” scientific importance as well as goods
”Ç=G¨<K< intended for humanitarian purpose to
°n−‹” vKYM×’< ›Óvw’ƒ LL†¨<
appropriate government institutions.
¾S”ÓYƒ ›"Lƒ K=Áe}LKõ
Ã‹LM::
4/ Kc¨<' K”edƒ ¨ÃU K°îªƒ 4/ Goods that may not be sold or used due to
ÅI”’ƒ ÑAÍ= uSJ“†¨< ¨ÃU uIÓ their being a threat to the safety of humans,
u}¨c’< K?KA‹ U¡”Á„‹ K=gÖ< animals or plants or due to other reasons
¨ÃU ØpU LÃ SªM ¾TÃ‹K< prescribed by law shall be disposed otherwise
°n−‹ uK?L ›"D%E” uvKYM×’< by the Authority.
”Ç=¨ÑÆ ÃÅ[ÒM::
5/ u²=I ›”kê ”®<e ›”kê (4) SW[ƒ
5/ The owner of the goods disposed under sub-
”Ç=¨ÑÆ ¾}¨c’v†¨<” °n−‹ KTe
¨ÑÉ ¾T>¨×¨<” ¨Ü ¾°n¨< vKu?ƒ article (4) of this Article shall bear the cost of
ÃŸõLM:: the disposal.
6/ The remaining balance of the proceeds of the sale
6/ u²=I ›ªÏ ¾}¨c’<ƒ G<’@−‹ STE
after settlement of the following payments, in the
L†¨< Ÿ}[ÒÑÖ u%EL ŸiÁß ¾T>Ñ˜ order of their precedence, shall, upon ascertaining
Ñu=' the fulfillment of conditions provided for by the
provisions of this Proclamation, be paid to the
owner of the goods:
G( ¾k[Ø“ ¡c<” H>dw'
a) duties and taxes;
K( iÁÛ” KTŸ“¨” ¾¨×¨<” ¨Ü3
b) costs of the sale;
N( ¾SÒ²” Ÿ=^¿”' “
c) warehouse charges; and
S( °n¨<” KTÕÕ´ ¾¨×¨<” ¨Ü'
d) cost of transport.
”ÅpÅU }Ÿ}K< KS¡ðM ŸªK u%EL
}^ò¨< KvKu?~ ¾T>ŸðM ÃJ“M::
7/ u}^ò¨< Ñ”²w LÃ vKSwƒ ¾J’ 7/ Where no claim of the owner is submitted to the
c¨< iÁÛ u}ðçS ueÉeƒ ¨` Ñ>²? Authority within six months after the date of the
¨<eØ "MÖ¾k KS”ÓYƒ Ñu= sale, the remaining balance shall be transferred to
ÃÅ[ÒM:: the Government.
8/ u²=I ›ªÏ SW[ƒ °n−‹ eKT>g 8/ The Authority may issue directives to
Ö<uƒ“ eKT>¨ÑÆuƒ Y’-Y`¯ƒ prescribe the procedures applicable to the
vKYM×’< SS]Á K=Á¨× Ã‹LM:: sale and disposal of goods pursuant to this
Proclamation.
U°^õ Zeƒ CHAPTER THREE

¾Ñ<U\
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ ›}TS” CALCULATION OF CUSTOMS VALUE
Y`¯ƒ
"2. SÌ
"2. 32. Principles
1/ ¾Ñ<U\¡ k[Ø”“ K?KA‹ uÑu= °n−‹ 1/ The customs value for the purposes of
LÃ ¾T>Ö¾l ¡õÁ−‹” KTeLƒ applying the Customs Tariff and calculating
”Ç=GS\
QÑA‹ ¾}²[²\ƒ” ]õ ÁMJ’< other import charges, as well as for applying
ÙÍ−‹ uY^ LÃ KTªM ”Ç=‰M non-tariff measures prescribed by laws
¾T>}S’¨< ¾Ñ<U\¡ k[Ø TeŸòÁ governing foreign trade shall be determined
ªÒ u²=I ›ªÏ É”ÒÑ@−‹ SW[ƒ in accordance with the provisions of this
Ã¨c“M:: Proclamation.
2/ ¨Å ›Ñ` KT>Ñv T“†¨J’¨< be the actual total costs of the goods up to the
eŸ ›=ƒÄåÁ ¾Ñ<U\¡ ¡MM first entry point to the customs territory of
¾SËS]Á SÓu=Á É[e uƒ¡¡M Ethiopia.
K°n¨< ¾}ŸðK ÖpLL ¨Ü ’¨<::
3/ ¨Å ¨<ß ›Ñ` KT>L¡ °n ¾Ñ<U\¡ 3/ The customs value for export goods shall be
k[Ø TeŸðÁ ªÒ }Å`Ô ¾T>¨cÅ¨< the actual total costs of the goods up to the
°n¨< ¾}gÖuƒ“ Ÿ›=ƒÄåÁ S¨<Ý final exit point from the customs territory of
eŸJ’¨< ¾Ñ<U\¡ ¨Åw É[e Ethiopia.
KTÕÕ´ ¾T>ÁeðKÑ¨< ¨Ü ÉU`
ÃJ“M:: 4/ The Authority shall issue directives on the manner
of application of the valuation methods stipulated
4/ u²=I ›ªÏ eK}²[²\ƒ ¾ªÒ S}S— in this Proclamation, and to prescribe other
²È−‹ ›ðíìU ”Ç=G²?“ eK›ÑKÑK< not be applied and be applicable in the case of
°n−‹ ªÒ ¾S}S— ²È vKYM×’< secondhand goods.
SS]Á Á¨×M::
"3. ¾ÓwÃƒ ªÒ
"3. 33. Transaction Value
1/ ¨Å›Ñ` ¨<eØ KT>Ñv n ¾Ñ<U\¡ 1/ The customs value of imported goods shall
k[Ø TeŸðÁ ªÒ }Å`ÑA ¾T>¨cÅ¨< be the price actually paid or payable for the
K°n¨< uƒ¡¡M ¾}ŸðK¨< ¨ÃU goods and adjusted, where necessary, as set
¾T>ŸðK¨< ¾ÓwÃƒ ªÒ c=J” u²=I forth in Article 39 of this Proclamation;
›ªÏ ›”kê "9 ¾}SKŸ~ƒ }ÚT] provided, however, that:
¡õÁ−‹ ¾ŸK<uƒ K=J” Ã‹LM::
J•U'
a) there are no restrictions as to the disposal
G( uQÓ ¨ÃU QÓ” SW[ƒ vÅ[Ñ
M¿ ¨<d’@ Ÿ}×K< ÑÅx‹' °n−‡ or use of the goods by the buyer, other
”ÅÑ“ K=gÖ< ¾T>‹K<uƒ” SM¡›- than restrictions imposed by law or by
UÉ^© ›"vu= ŸT>ë’< ÑÅx‹ particular decisions issued based on such
¨ÃU u°n−‡ ªÒ LÃ ¾ÑAL }î°• law, a limit in the geographical area in
ŸTÁdÉ\ ÑÅx‹ ue}k`' Ñ»¨< which the goods may be resold or limits
¾Ñ³†¨<” °n−‹ KK?L ¾T>Áe}LM
õuƒ” G<’@ ¨ÃU ›ÖnkS<” that may not substantially affect the
›eS M¡„ K?KA‹ }ÚT] ÑÅx‹ value of the goods;
K=Å[Ñ< ›Ã‹K<U&
K( ¾°n¨< iÁß ¨ÃU ªÒ¨< K=} b) the sale or price of the goods is not subject to some
S’< ¾TÃ‹K< G<’@−‹ ¨ÃU conditions or restrictions for which a value cannot
be determined;
ÑÅx‹ ¾}×Kuƒ K=J” ›Ã‹
MU&
N( uÑ»¨< ŸT>ðçU ¾SMf c) no part of the proceeds of any
iÁß' Te}LKõ ¨ÃU ›Ön subsequent resale, disposal or use of the
kU Ò` u}ÁÁ² ŸT>Ñ˜ Ñu= LÃ goods by the buyer may accrue directly
ukØU J’ u}²ªª] KhÛ or indirectly to the seller,
¾T>ŸðM Ñ”²w K=•` ›Ã‹MU&
S( Ñ»¨<“ hÛ Ó”–<’ƒ ÁL†¨<
ŸJ’ ¾ÓwÃƒ ªÒ¨< ¾¡e“ d) where the buyer and seller are related,
k[Ø S}S— ªÒ J• ¾T>¨ the transaction value shall be considered
cÅ¨< uvKYM×’< }kvÃ’ƒ as the basis for valuation if it is accepted
c=ÁÑ˜ ’¨<:: by the Authority.
2/ Ñ»“ hß Ó”–<’ƒ ›L†¨< K=vM 2/ A buyer and a seller shall be deemed to be
¾T>‹K¨<' related only if:
G( ›”Æ ¾K?L¨< ¾”ÓÉ É`Ïƒ vK a) one of them is an officer or director of
YM×” ¨ÃU ÇÃ_¡}` ŸJ’' the other’s business;
K( uQÒ© S”ÑÉ °¨<p“ ÁÑ– ¾” b) they are legally recognized partners in
ÓÉ g]¢‹ ŸJ’<' business;
N( ¾›W]“ W^}— Ó”–<’ƒ c) they have employer-employee
"L†¨<' relationship;
S( ›”Æ ¾K?L¨<” ¾”ÓÉ É`Ïƒ d) one of them owns at least 10 % of the
›¡c=Ä•‹ Ÿ0%&4 ÁL’c uvKu? shares of the other's business;
ƒ’ƒ ŸÁ²'
W( ›”Æ K?L¨<” ukØU J’ e) one of them directly or indirectly
u}²ªª] ¾T>q×Ö` ŸJ’' controls the other;
[( ukØU J’ u}²ªª] ufe}— f) both of them are directly or indirectly
¨Ñ” lØØ` ¾T>Å[Óv†¨< controlled by a third party;
ŸJ’'
c( ukØU J’ u}²ªª] ufe}—
g) both of them directly or indirectly
¨Ñ” LÃ lØØ` ¾T>ÁÅ`Ñ<
ŸJ’' ¨ÃU control a third party;
g( eŸ G<K}— Å[Í ¾T>qÖ`

¾YÒ ¨ÃU ¾Òw‰ ÚÉ“ h) they are related by consanguinity or
"L†¨<' affinity up to the second degree.
w‰ ’¨<::
3/ hß“ Ñ»¨< Ó”–<’ƒ c=•^†¨< ui 3/ Where an examination of the circumstances
ÁÛ ²<]Á ÁK<ƒ G<’@−‹ }S` surrounding a sale between a buyer and a
U[¨< uS"ŸL†¨< ÁK¨< Ó”–<’ƒ uª seller who are related shows that the
Ò¨< LÃ }î°• ”ÇLdÅ[ c=S” relationship did not influence the price, the
¾ÓwÃƒ ªÒ¨< }kvÃ’ƒ ÁÑ—M:: transaction value shall be accepted.
4/ ¾hß“ Ñ»¨< Ó”–<’ƒ uªÒ¨< LÃ 4/ Where there are grounds for considering that
}î°• TdÅ\” KTS” ¾T>Áe‹M the relationship of the seller and the buyer
U¡”Áƒ c=•` vKeM×’< ÃI”’<” influenced the price, the Authority shall
K›eSß¨< SÓKê ›Kuƒ:: communicate same to the importer.
5/ Ó”–<’ƒ vL†¨< c−‹ S"ŸM u}ð 5/ The transaction value of goods in case of a
çS iÁß ¾°n−‡ ªÒ' sale between related persons shall be
acceptable where the importer can prove that
such value closely approximates to:
G( u}SddÃ ¨pƒ Ó”–<’ƒ uK?L
†¨< Ñ»“ hß S"ŸM u}Ÿ“¨’ a) the transaction value in sales, between
iÁß ¨Å ›=ƒÄåÁ u}LŸ< ›”É buyers and sellers who are not related, of
¯Ã’ƒ ¨ÃU }SddÃ’ƒ "L identical or similar goods for export to
†¨< °n−‹ ¾ÓwÃƒ ªÒ Ò`' Ethiopia during the same period;
K( u²=I ›ªÏ ›”kê "7 u}¨c’¨<
SW[ƒ Ÿ›”É ¯Ã’ƒ ¨ÃU b) the customs value of identical or similar
Ÿ}SddÃ °n−‹ ¾Ñ<U\¡ goods as determined under Article 37 of
k[Ø TeŸðÁ ªÒ Ò`' ¨ÃU this Proclamation; or
N( u²=I ›ªÏ ›”kê "8 u}¨c’¨<
SW[ƒ Ÿ›”É ¯Ã’ƒ ¨ÃU c) the customs value of identical or similar
Ÿ}SddÃ °n−‹ ¾Ñ<U\¡ goods as determined under Article 38 of
k[Ø TeŸðÁ ªÒ Ò`' this Proclamation.
¾T>k^[w SJ’<” ›eSÜ¨< KT[
ÒÑØ Ÿ‰K ¾°n−‡ ¾ÓwÃƒ ªÒ
}kvÃ’ƒ Ã•[ªM::
6/ In applying the tests under sub-article (5) of
6/ u²=I ›”kê ”®<e ›”kê (5) ¾}Ö
this Article, due account shall be taken of
kc<ƒ” T’íì]Á−‹ }Óv^© KT
É[Ó ¾”ÓÉ Å[Í M¿’ƒ' ¾w³ƒ demonstrated differences in commercial
M¿’ƒ' u²=I ›ªÏ ›”kê "9 SW levels, quantity levels, the appropriate
[ƒ uªÒ¨< LÃ ¾T>Å[Ñ< Te}" amounts determined pursuant to Article 39 of
ŸÁ−‹' hÛ ŸÑ»¨< Ò` vM}³ this Proclamation and costs incurred by the
SÅuƒ G<’@ Á¨×†¨< ¨Ü−‹ seller in sales in which he and the buyer are
“ hÛ ŸÑ»¨< Ò` u}³SÅuƒ not related and where such costs are not
G<’@ ÅÓV ’²=I ¨Ü−‹ uhÛ incurred by the seller in sales in which he and
ÁM}ŸðK< SJ“†¨< ŸÓUƒ ¨<eØ the buyer are related.
SÓvƒ Ã•ùM::
7/ u²=I ›”kê ”®<e ›”kê (5) ¾}Ö
kc<ƒ” T’íì]Á−‹ u›eSß¨< ›’ 7/ The tests set forth under sub-article (5) of this
di’ƒ w‰ uØpU LÃ ¾T>¨<K< Article shall only be used at the initiative of
ÃJ“M:: the importer.
"4. ¾›”É ¯Ã’ƒ °n−‹ ªÒ ›¨dc”

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

"6. ¨Å %EL ¾TeLƒ ²È
"6.
1/ Where the customs value of imported goods
1/ ¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ²?' determined by using the unit price of identical
u}SddÃ ¨ÃU u}k^û= ¨pƒ or similar goods imported at or about the same
¨Å ›Ñ` ¨<eØ ¾Ñu<“ uÑu<uƒ G<’@ time and which are sold in Ethiopia in their
Ó”–<’ƒ uK?L†¨< Ñ»“ hß S"ŸM original state in the greatest aggregate quantity
uŸõ}— w³ƒ u}gÖ<uƒ ’ÖL ªÒ to persons who are not related to the seller;
LÃ uSSW[ƒ“ ¾T>Ÿ}K<ƒ” provided, however, that the price shall be
ŸªÒ¨< LÃ uSk’e Ã¨c“M& reduced by:
G( ¨Å ›Ñ` ¨<eØ Ñw}¨< ¾T>gÖ< a) an amount of commission, expenses and
›”É ¯Ã’ƒ ¨ÃU }SddÃ °n− profit equal to that usually reflected in
‹” uT>SKŸƒ ›w³—¨<” Ñ>²? ¾T>
¾¨<” ¾¢T>i”' ¾¨Ü−‹“ ¾ƒ
sales within Ethiopia of identical or similar
`õ SÖ”& imported goods;
K( ¨Å ›Ñ` ¨<eØ KT>Ñu< ›”É b) the usual charges for the transport,
¯Ã’ƒ ¨ÃU }SddÃ °n−‹ insurance and other related costs to be
u›=ƒÄåÁ ¨<eØ ›w³—¨<” Ñ>²? incurred within Ethiopia for identical or
¾T>ŸðK<ƒ” ¾TÕÕ¹' ¾›=”g<^ similar imported goods;
”e“ K?KA‹ }³TÏ ¨Ü−‹&
c) import duties, taxes and other charges
N( ¨Å ›Ñ` ¨<eØ KT>Ñu< ›”É payable with respect to identical or similar
¯Ã’ƒ ¨ÃU }SddÃ °n−‹
imported goods.
¾T>ŸðK< ¾Ñ<U\¡ k[Ø' ¡e“
K?KA‹ ¡õÁ−‹::
2/ ¨Å ›Ñ` ¨<eØ ¾Ñu< ›”É ¯Ã’ƒ 2/ In case where there are no identical or similar
¨ÃU }SddÃ °n−‹ u}k^[u imported goods which are sold at or about the
Ñ>²? u›Ñ` ¨<eØ "M}gÖ< u²=I same time, the customs value to be determined
›”kê ”®<e ›”kê (1) SW[ƒ under sub-article (1) of this Article shall be
¾T>¨c’¨< ¾Ñ<U\¡ k[Ø TeŸðÁ based on the unit price of identical or similar
ªÒ Ÿ²Ö“ k” vMuKÖ ¾Ñ>²? M¿’ƒ imported goods which are sold in Ethiopia
¨<eØ ¨Å ›Ñ` ¨<eØ Ñw}¨< u}
within a period having a time difference not
gÖ< ›”É ¯Ã’ƒ ¨ÃU }SddÃ
°n−‹ ’ÖL ªÒ LÃ ÃSW[M:: longer than 90 days.
3/ ¨Å ›Ñ` ¨<eØ ¾Ñu<ƒ ›”É ¯Ã’ƒ 3/ In case where the identical or similar imported
¨ÃU }SddÃ °n−‹ uÑu<uƒ goods are not sold in their original state, the
G<’@ "M}gÖ<' u²=I ›”kê ”®<e customs value to be determined under sub-
›”kê (1) SW[ƒ ¾T>¨c’¨< article (1) of this Article shall be calculated by
¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ °n−‡ deducting the additional value resulting from
¾}Ÿ“¨’v†¨< k×Ã ¾U`ƒ H>Åƒ the subsequent processing of the goods.
ÁeŸ}K¨< }ÚT] c?ƒ }k”f
Ã}S“M::
"7. u¨Ü eK?ƒ LÃ ¾}SW[} ªÒ
"7. 37. Computed Value Method
1/ ¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ< 1/ Where the customs value of imported goods
U\¡ k[Ø TeŸðÁ ªÒ u²=I ›ªÏ cannot be determined as set forth in Articles 33
Ÿ›”kê "3 eŸ "6 u}Å’ÑÑ¨< to 36 of this Proclamation, it shall be based on a
SW[ƒ K=¨c” uTÃ‰Muƒ Ñ>²?' computed value, consisting of the sum of:
a) the cost of manufacturing or processing of
G( ¾°n−‡” ¾TU[‰ ¨ÃU ¾T the goods;
²ÒÍ ¨Ü−‹'
K( °n−‡ ¨Å ›=ƒÄåÁ u}LŸ<uƒ
›Ñ` ›”É ¯Ã’ƒ ¨ÃU }Sd b) an amount representing the selling
dÃ °n−‹ u›U^Œ‹ c=gÖ< expenses and profit equal to that usually
›w³—¨<” Ñ>²? ¾T>ÁeŸƒK<” ¾S reflected in the sale of identical or similar
gÝ ¨Ü“ ¾T>ÁeÑ–<ƒ” ¾ƒ goods by producers in the country of
`õ SÖ”' “ export; and
N( °n−‡” eŸ ›=ƒÄåÁ ¾ÑÁe¨×¨<” ¾TÕ transport of the goods to the port of entry
Õ¹' ¾SÝ—' ¾T^ÑòÁ' ¾S into the customs territory of Ethiopia.
”ŸvŸu=Á“ ¾›=”g<^”e ¨Ü”'
uT>Á"ƒƒ eK?ƒ LÃ }SY`„
Ã¨c“M::
2/ u²=I ›”kê É”ÒÑ@−‹ SW[ƒ ¾Ñ< 2/ In verifying, with the consent of the manufacturer,
U\¡ k[Ø TeŸðÁ ªÒ” KS¨c” data necessary for determining customs value
u›U^‡ ðnÉ ¾T>Ñ–¨<” S[Í pursuant to the provisions of this Article, the
KT[ÒÑØ' ¾›U^‡ ›Ñ` S”ÓYƒ government of the manufacturer's country shall be
Ñ<Ç¿” upÉT>Á ”Ç=Á¨<k¨< uT informed in advance and shall be ascertained that it
É[Ó ¾TÃn¨S¨< SJ’< S[ÒÑØ does not object such verification.
›Kuƒ::
"8. T>³“© ²È” uSÖkU ªÒ S¨c”
"8. 38. Fallback Method
1/ u²=I ›ªÏ Ÿ›”kê "3 eŸ "7 1/ Where the customs value of imported goods cannot
u}Å’ÑÑ¨< SW[ƒ ¨Å ›Ñ` ¨<eØ be determined under the provisions of Articles 33 to
¾Ñu< °n−‹” ¾Ñ<U\¡ k[Ø TeŸðÁ 37 of this Proclamation, it shall be determined based
ªÒ KS¨c” "M}‰K' u›Ñ` ¨<eØ on the data available in Ethiopia and using equitable
ÁK¨<” ¨p© S[Í uSÖkU“ Ÿ²=I methods consistent with the general principles
›ªÏ É”ÒÑ@−‹ ›ÖnLÃ SÌ Ò` embodied in the provisions of this Proclamation.
¾}××S T>³“© ²È” uSÖkU
Ã¨c“M::
2/ The importer shall, when it so requests, be
2/ u›eSß¨< ØÁo u²=I ›”kê ”®<e
informed, in writing, of the customs value
›”kê (1) SW[ƒ ¾}}S’¨< ªÒ“
¾›}TS” ²È¨< uêOõ K=ÑKêKƒ determined under the provisions of sub-article
Ã‹LM:: (1) of this Article and the method used thereto.
"9. uÓwÃƒ ªÒ LÃ ¾T>ÚS\

"9. ¾T>ÚS\ ¡õÁ−‹ 39. Costs to be included in Customs Value
1/ u²=I ›ªÏ ›”kê "3 SW[ƒ ¨Å 1/ In determining the customs value of imported
›Ñ` ¨<eØ ¾Ñu< °n−‹ ¾Ñ<U\¡ goods in accordance with Article 33 of this
k[Ø TeŸðÁ ªÒ c=¨c”' K°n−‡ Proclamation, the following costs shall be
u}ŸðK¨< ¨ÃU uT>ŸðK¨< ªÒ LÃ added to the price actually paid or payable for
¾T>Ÿ}K<ƒ SÅS` ›Kv†¨<& the imported goods:
G( uÑ»¨< ¾T>gð’< ¨Ü−‹ J’¨< a) expenses incurred by the buyer, and not
K°n−‡ u}ŸðK¨< ¨ÃU included in the price actually paid or
uT>ŸðK¨< ªÒ ¨<eØ ÁM}"}~' payable for the goods, in respect of:
(1) ŸÓ» ¢T>i” ue}k` T“ (1) commission and brokerage charges
†ï”“ ¾É except buying commission;
KL ¡õÁ&
(2) Ÿ°n−‡ }’ØK¨< K=¿ ¾T (2) the cost of containers which are
Ã‹K< ¾°n SÁ¹−‹ treated as integral part, for customs
¨Ü& purposes, of the goods;
(3) °n−‡” KTgÓ ¾¨× ¾Ñ<M (3) the cost of packing, whether for
uƒU J’ ¾T‚]ÁM ¨Ü& labor or materials;
(4) °n−‡” eŸ ›=ƒÄåÁ ¾Ñ< (4) the transport, loading, unloading,
U\¡ ¡MM ¾SËS]Á SÓ handling and insurance costs
u=Á É[e KTÉ[e ¾}ŸðK
¾ƒ^”eþ`ƒ'¾SÝ—' ¾T associated with the transport of the
^ÑòÁ' ¾S”ŸvŸu=Á“ ¾›=” goods to the port of entry into the
g<^”e ¨Ü& customs territory of Ethiopia;
K( °n−‡” KTU[ƒ ›eðLÑ> ¾J’<“ b) costs of engineering, design and plan

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

ðK¨< ªÒ ¨<eØ ÁM}"}~“
uÑ¸¨< ukØU J’ u}²ªª] c) royalties for intellectual property rights and
S”ÑÉ ”Ç=ŸðK< uiÁß ¨<K< license fees related to the goods that the buyer
is required to pay, either directly or indirectly,
¾}Å’ÑÑ< ¾›°Ub© ”w[ƒ
as a condition of sale of the goods, to the extent
aÁK=+“ ðnÉ ¡õÁ−‹& that such royalties and license fees are not
S( °n−‡” SMf uSgØ' KK?L included in the price actually paid or payable;
uTe}LKõ ¨ÃU uSÖkU d) the value of any part of the proceeds of any
ŸT>Ñ–¨< Ñu= LÃ KhÛ ukØU
subsequent resale, disposal or use of the
J’ u}²ªª] ¾T>ŸðK< ¡õÁ−‹::
goods that accrues directly or indirectly to
the seller.
2/ u²=I ›”kê SW[ƒ uÓwÃƒ ªÒ LÃ
¾T>ÅS\ T“†¨‹K< S[Í shall be made under this Article only on the
−‹ LÃ ¾}SW[~ SJ” ›Kv†¨<:: basis of objective and quantifiable data.
3/ ¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ KS¨c” 3/ No additions shall be made to the price actually
u°n¨< ¾}ŸðK ¨ÃU ¾T>ŸðM ªÒ paid or payable in determining the customs
LÃ ¾T>ÅS` ¡õÁ u²=I ›”kê value, except as provided in this Article. Such
u}Å’ÑÑ¨< SW[ƒ w‰ ÃJ“M:: payments may be made directly or indirectly by
¡õÁ¨<U uK?}` *õ ¡_Ç=ƒ ¨ÃU a letter of credit or any other legally acceptable
uQÓ u}ðkÅ K?L ¾¡õÁ Y`¯ƒ means of payment.
›T"Ã’ƒ ukØU J’ u}²ªª]
K=ðêU Ã‹LM::
#. uÑ<U\
uÑ<U\¡ k[Ø TeŸðÁ ªÒ ¨<eØ ¾TÃ
"}~ ¡õÁ−‹ 40. Charges not to be included in Customs Value
1/ K°n¨< u}ŸðK ¨ÃU uT>ŸðM ¾Ów

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

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

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

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

#3. 43. Other Conditions in Which Valuation Methods
<v†¨< K?KA‹ G<’@−‹ be Applicable
ŸLÃ ¾}SKŸ~ƒ ¾ªÒ ›}TS”
The valuation methods stipulated in the preceding
²È−‹ uT>Ÿ}K<ƒU LÃ }ðéT>
ÃJ“K<& provisions of this Proclamation shall also be
applicable to:
1/ °n−‹ ¾Ñ<U\¡ k[Ø“ ¡e dÃŸð

Mv†¨< ¾Ñ<U\¡ Y’-Y`¯ƒ }ðê
Vv†¨< Ÿ}Kkl u%EL uÉÒT> ¾ÑðìUuƒ G<’@ c=ÁÒ undergo another customs procedure to pay
ØU'
duties and taxes;
2/ ¾Ñ<U\¡ Y’-Y`¯ƒ }ðêVv
†¨< Ÿ}Kkl u%EL *Ç=ƒ ¾T>"H@
2/ goods which may undergo post customs
Év†¨<” °n−‹ uT>SKŸƒ&
clearance audit;
3/ K”ÓÉ LMJ’ ¯LT ¨Å›Ñ` ¨<eØ
¾T>Ñu< °n−‹” “ uÑ>²?Á©’ƒ
¨Å›Ñ` ¨<eØ ¾T>Ñu< °n−‹” 3/ the valuation of non-commercial imported
ªÒ ›}TS” uT>SKŸƒ:: goods and temporarily imported goods.
#4. ¾Ñ”²w U”³]

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

¾°n−‹ ¾]õ ›SÇÅw CUSTOMS TARIFF
45. Principles
#5. SÌ
#5.
1/ ¨Å Ñ<U\¡ ¡MM uT>Ñu< T“† 1/ Duties on goods imported into the customs
¨ŸðM k[Ø territory of Ethiopia shall be paid at the rates
uÑ<U\¡ ¾]õ Å”w u}¨c’¨< specified by the Customs Tariff Regulations.
U×’@ Sc[ƒ ÃJ“M::
2/ Where classification of goods and drawing up
2/ ß’~ u}KÁ¾ ¾]õ ›SÇÅw LÃ
¾T>SÅu< °n−‹” ¾Á² uSJ’< U¡ of customs declaration becomes difficult due to
”Áƒ °n−‹” ¾SSÅw ¨ÃU Ç=¡L a consignment containing goods falling under
^c=Ä” T²ÒËƒ Y^¨< ›É"T> J• different tariff classifications, the Authorities
c=Ñ˜“ ¾Ñ<U\¡ ¾]õ U×’@ M¡ may, at the request of the person presenting the
¾}KÁ¾ uT>J”uƒ Ñ>²? uÇ=¡L^c=Ä” declaration, allow that the customs duty for the
›pû=¨< ØÁo SW[ƒ vKYM×’<
›ÖnLÃ ß’~” Ÿõ}— ]õ uT>S entire consignment be charged on the basis of
Åwuƒ ¾]õ SÅw LÃ uSSÅw the tariff classification of the goods which are
¾]õ U×’@ MŸ< ”Ç=¨c” K=ðpÉ subject to the highest rate of customs duty.
Ã‹LM::
3/ Integrated tariff rate shall be applicable to
3/ ›Óvw’ƒ vK¨< QÓ Sc[ƒ ¾Ñ<U goods brought in or received from abroad by a
\¡ k[Ø ŸTÃŸðMv†¨< ue}k` traveler individual natural persons, intended to
KÓM“ Ku?}Ww ›vLƒ ÖkT@ be used in their households, unless such goods
”Ç=¨<K< uT“†¨SÖ< °n−‹ laws. The details shall be determend by the
u}K¾ G<’@ ¾}ªHÅ ¾]õ U×’@ directive issued by the authority.
SW[ƒ k[Ø ÃŸðMv†ªM:: ´`
´\ vKeM×’< uT>Á¨×¨< SS
]Á Ã¨c“M::
4/ Documents prepared by the World Customs
4/ eK°n−‹ ¾]õ ›SÇÅw ¨d˜ Organization in relation to classification of
Te[Í J• ¾T>qÖ[¨< ¾¯KU ¾Ñ< goods shall be taken as conclusive evidence.
U\¡ É`Ïƒ eKgkÙ‹ ›SÇÅw
¾T>Á¨×¨< c’É ’¨<::
#6. ¾°n−‹ ]õ ›SÇÅw” u}SKŸ}

#6. 46. Binding Information Regarding Tariff
›eÑÇÏ S[Í−‹” eKSeÖƒ Classification
1/ Ÿ›eSÜ¨< ¨ÃU Ÿ¨Ÿ=K< uT>k`w 1/ At the request of an importer or his agent, the
ØÁo SW[ƒ ¾°n−‹ ]õ Authority shall issue binding information in
›SÇÅw” u}SKŸ} vKYM×’< respect of the classification of goods.
›eÑÇÏ S[Í−‹” Ãc×M::
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}ÑKì 2/ The person using information referred to under sub-
¨<” S[Í ¾T>ÖkU c¨< Ák[u¨< article (1) of this Article shall be able to prove that
¾°n ´`´` SÓKÝ ›ekÉV ŸW the goods declared correspond in every respect to
Ö¨< S[Í Ò` }SddÃ SJ’<” those described in the information previously
T[ÒÑØ S‰M ›Kuƒ:: provided by him to get the binding information.
3/ ¾°n−‹ ]õ ›SÇÅw” u}SKŸ} 3/ Binding information regarding tariff

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

¾°n−‹ ¾Y]ƒ ›Ñ` ORIGIN OF GOODS
47. Determination of Country of Origin

#7. ¾°n−‹ Y]ƒ ›Ñ` ›¨dc”
#7.
1/ ›”É” U`ƒ uTU[ƒ H>Åƒ G<Kƒ“
1/ Where two or more countries are involved in
Ÿ²=Á uLÃ lØ` ÁL†¨< ›Ña‹ }d
ò uJ’<uƒ G<’@ ¾U`~ ¾Y]ƒ the production of a product, the origin of the
›Ñ` ¾T>vK¨< ¾SÚ[h¨< SW[© product shall be the country in which the last
¾U`ƒ Y^ ¾}"H@Åuƒ ¨ÃU ¾›=¢ substantial manufacturing or transformation
•T>Á© ¾ªÒ K¨<Ø H>Åƒ ¾}Ÿ“¨’uƒ process of economic value took place;
›Ñ` ÃJ“M& J•U ¾U`ƒ H>Å~ provided, however, that such process was
u²=G< ›Ñ` K²=G< ›LT u}²ÒË ów]" carried out in a plant equipped for this purpose
¨<eØ ¾}Ÿ“¨’“ H>Å~U u¨d˜ and led to a substantial transformation of the
SMŸ< uU`~ LÃ K¨<Ø ÁeŸ}K product or the creation of a new product
¨ÃU ›Ç=e U`ƒ ÁeÑ– SJ” altogether.
›Kuƒ::
2/ K²=I ›”kê ”®<e ›”kê (1) ›ðíìU 2/ For the purposes of sub-article (1) of this
c=vM ¾°n¨<” ¾Y]ƒ ›Ñ` KS¨c” Article, the criteria for determining origin, shall
¾T>ÁeðMÑ<ƒ Seð`„‹' be the following:
G( ¾]õ ›SÇÅw K¨<Ø' a) change of tariff classification;
K( ¾}ÚT] c?ƒ S„— SS²—' b) the ad valorem percentage criterion; and
N( ¾TU[‰ ¨ÃU ¾´ÓÏƒ Y^ c) the criterion of manufacturing or
H>Åƒ SS²—' processing operation.
“†¨<::
3/ uU`ƒ Ów›„‹ LÃ ¾]õ ›SÇÅw 3/ Working or processing methods because of which
K¨<Ø ¾T>ÁSÖ< Y^−‹“ ¾U`ƒ the products obtained receive tariff classification
H>Å„‹ u²=I ›”kê ”®<e ›”kê (1) other than that covering the various non-originating
¨<eØ ”Å}Ökc¨< ¾}TEL Y^ materials used shall be regarded as complete process
H>Åƒ J’¨< ÃqÖ^K<:: referred to sub-article (1) of this Article.
4/ T“†¨ ”ÇÃJ’< ¯LT this Proclamation shall not be deemed
uTÉ[Ó ¾}Ÿ“¨’ SJ’< Ÿ}[ÒÑÖ authentic.
¾U`ƒ ¡”¨<’< ŸY]ƒ ›Ñ` Å”w
›”í` ƒ¡¡K— J• ›ÃqÖÙ::
5/ ¾°n−‹ e]ƒ ›Ñ` ›¨dc”” u}SK 5/ The Authority may issue detail directives on the
Ÿ} vKYM×’< ´`´` ¾›ðíìU SS applications of rules of origin.
]Á K=Á¨× Ã‹LM::
48. Conditions not Considered When Determining

#8. ¾°n−‹ ¾Y]ƒ ›Ñ`” KS¨c” ÓUƒ
#8.
Rules of Origin
¨<eØ ¾TÃÑu< G<’@−‹
¾T>Ÿ}K<ƒ ¾›W^` H>Å„‹ ¾]õ The following operations shall not be taken into
›SÇÅw K¨<Ø ¾T>ÁeŸƒK< J’U ›MJ’ consideration when determining the origin of
¨Å ›Ñ` ¨<eØ ¾Ñu< °n−‹” ¾e]ƒ ›Ñ` imported goods, whether or not accompanied by a
KS¨c” ŸÓUƒ ¨<eØ ›ÃÑu<U& change in the tariff classification:
1/ uU`ƒ TÕÕ´ ¨ÃU ¡U‹ƒ ¨pƒ 1/ operations carried out to insure that the goods
U`~” vKuƒ G<’@ KTq¾ƒ are preserved in good condition during
¾T>Ÿ“¨’< }Óv^ƒ& transport or storage;
2/ °n−‹” ¾TÕÕ´ H>Åƒ KTkLÖõ 2/ operations carried out to facilitate
c=vM ¾T>Ÿ“¨’< }Óv^ƒ& transportation of goods;
3/ °n−‹” KTgÓ ¨ÃU KiÁß 3/ operations carried out to package or prepare
KT²ÒËƒ c=vM ¾T>Ÿ“¨’< }Óv^ƒ& goods for sale;
4/ °n−‹” u›¾` ¾T“ðe' ¾Te×ƒ' 4/ simple operations on goods such as ventilation,
¾TÉ[p' ¾Tk´k´' ¾}uLg< ¡õKA‹” spreading out, drying, cooling, removal of damaged
¾Sk¾`' TKeKh ¾Skvƒ ¨ÃU ´Ñƒ parts, greasing or rust removal, adding a coat of paint
¾Te¨ÑÉ' }ðØa›© G<’@−‹ u°n¨< to protect against natural elements, washing,
LÃ Ñ<Çƒ ”ÇÁÅ`c< kKU ¾Skvƒ' cleaning, sifting or screening, sorting or classifying,
¾TÖw' ¾TêÇƒ' ¾TuÖ`' ¾Sð}Ó' scaling, testing or calibration, packaging or breaking
¾SK¾ƒ' ¾SS²”' ¾SVŸ`' ¾SK"ƒ'
up of assembled packages or repackaging, dividing
¾TgÓ' iÑA‹” ¾Sõƒ' SMf
the bulks, affixing marks, labels or other
¾TgÓ' ¾SŸóðM' UM¡ƒ ¾TÉ[Ó'
u¨<H ¨ÃU uK?L ðXi ’Ñ` ›ÁÁ´ distinguishing signs on the packages of goods,
TÉ[Ó' uÚ¨< ¾S”Ÿ`' ¾SLØ' dilution by water or any other aqueous solution,
¾SŸ"ƒ' ¾S¨<nƒ “ ¾”edƒ °`É ionization, salting, peeling, crushing, removal of
¾SdcK< kLM H>Å„‹ ¡”¨<”& seeds from fruits and slaughtering of animals;
5/ ¾}TEL ¾U`ƒ ¨<Ö?ƒ KTeÑ–ƒ 5/ simple assembly of parts to constitute a

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

$. ¾]õ p“i ŸT>c×†¨<
ŸT>c×†¨< ›Ña‹ ¾T>SÖ<
°n−‹ ¾Y]ƒ ›Ñ` ›¨dc” The rules on preferential origin of goods shall be
determined in accordance with rules of origin
u¯KU ›kõ' u›"vu=Á© ¨ÃU uG<KƒÄi contained in international, regional or bilateral
¾”ÓÉ eUU’ƒ Sc[ƒ ¾]õ p“i agreements providing for reduction or relief from
¾T>c×†¨< GÑa‹ ¾e]ƒ GÑ` Å”w import duties.
ueUU’„‡ SW[ƒ ¾T>¨c” ÃJ“M::
CHAPTER SIX
PAYMENTS OF CUSTOMS DUTIES
U°^õ eÉeƒ
AND TAXES,
eKk[Ø“
eKk[Ø“ ¡e “
“ ¾›ÑMÓKAƒ ¡õÁ−‹ AND SERVICE CHARGES
$1. uÑu= °n−‹ LÃ k[Ø“

$1. k[Ø“ ¡e ¾S¡ðM
ÓÈ 51. Obligation to Pay Import Duties and Taxes
u²=I ›ªÏ ¨ÃU uK?KA‹ QÑA‹ u}K¾ Unless otherwise provided by this Proclamation or
G<’@ "M}Å’ÑÑ ¨ÃU uS”Óeƒ u}K¾ other laws or decided by government, import duties
G<’@ "M}¨c’ ue}k` ¨Å ›Ñ` ¨<eØ and taxes shall be payable for any imported goods.
uT>Ñu< T“†¨¨c”uƒ 52. Applicable Dates for Determination of Duties and
Ñ>²? Taxes
uÑu= °n−‹ LÃ ¾T>ŸðK¨< k[Ø“ ¡e The applicable dates for determining customs duties
¾T>¨c”uƒ Ñ>²? ”ÅT>Ÿ}K¨< ÃJ“M& and taxes shall be as follows:
G( ¨Å ›Ñ` KT>Ñu< °n−‹ ¾Ñ<U\¡ a) for goods imported, the date when the customs
Ç=¡L^c=Ä” }kvÃ’ƒ uT>ÁÑ˜uƒ declaration is accepted;
k”&
b) for goods carried by passengers, the date of
K( }Õ¼‹ Ã²ª†¨< KT>SÖ< °n−‹ customs clearance;
¾Ñ<U\¡ Y’-Y`¯ƒ uT>ðìUuƒ
k”&
N( u›Å^ °n ¡U‹ƒ KT>kSÖ< °n c) for goods placed in consignment stock, the date
−‹ Ñ¸¨< uT>[Ÿwuƒ k”& of delivery to the buyer;
S( Ÿ›Å^ °n ¾TŸT‰ eõ^ ¨ÅÑ<U\¡ d) for goods transferred from consignment stock
SÒ²” KT>gÒÑ\ °n−‹ Ÿ›Å^ to customs warehouse, the date when the goods
°n TŸT‰¨< u¨Ö<uƒ k”& are taken out from the consignment stock;
W( uÑ>²?Á©’ƒ ¨Å ›Ñ` ¨<eØ KÑv e) for goods temporarily imported, the date when
°n' °n¨< u›Ñ` ¨<eØ ”Ç=k` the customs declaration presented for the
KG<K}— Ñ>²? ¾k[u¨< Ç=¡L^c=Ä” second time is accepted if they are declared for
}kvÃ’ƒ vÑ–uƒ k”& home consumption;
[( ¨Å ›Ñ` ¨<eØ KTeÑvƒ ¯LT f) for goods transited within customs territory for
uÑ<U\¡ ¡MM ¨<eØ ƒ^”²=ƒ the purpose of import, the date when
K}Å[Ñ< °n−‹ ¾°n−‡ declaration for such goods is lodged, or where
Ç=¡L^c=Ä” uk[uuƒ k”&
there is no declaration, the date when decision
Ç=¡L^c=Ä” ÁMk[u ŸJ’ ÅÓV ¾Ñu=
°n k[Ø ¡õÁ−‹ ¨<X’@ u}cÖuƒ on payment of import duties is made.
k”:: 53. Service Charges
$3. ¾›ÑMÓKAƒ ¡õÁ
$3. The service charges to be collected by the Authority
vKYM×’< ŸÑu=“ ¨Ü °n−‹ ¾Ñ<U\¡ in connection with the application of customs
e’-e`¯ƒ ›ðíìU Ò` u}ÁÁ² KT>cÖ¨< formalities to import and export goods shall be
›ÑMÓKAƒ ¾T>ÁeŸõK¨< ¾›ÑMÓKAƒ ¡õÁ determined by regulations.
uÅ”w Ã¨c“M::
CHAPTER SEVEN
U°^õ cvƒ
TEMPORARY IMPORTATION, EXPORTATION
°n−‹” uÑ>²?Á©’ƒ eKTeÑvƒ' AND
eKTe¨×ƒ“ RE-EXPORTATION OF IMPORTED GOODS
}SMc¨< eKT>¨Ö< ¾Ñu= °n−‹
54. Temporary Importation

$4. uÑ>²?Á©’ƒ °n−‹” eKTeÑvƒ
$4.
1/ Goods necessary for trade promotion,
1/ ”ÓÉ” ŸTe}ª¨p' Ÿ‚¡•KAÍ= iÓ technology transfer, tourism and cultural
Ó`' Ÿ~]Ú“ ŸvIM M¨<¨<Ø' ŸÓ”
exchange, construction works and consultancy
v Y^ ¨ÃU ŸU¡` ›ÑMÓKAƒ Ò`
services may temporarily be imported without
¾}ÁÁ²< °n−‹ ¾SÖ<uƒ U¡”Áƒ
”Å}Ö“kk uSÖ<uƒ ›"D%E” ”Ç= payment of duties and taxes subject to their re-
¨Ö< J• k[Ø“ ¡e dÃŸðMv†¨< export at the completion of such tasks.
uÑ>²?Á©’ƒ K=Ñu< Ã‹LK<::J•U SKª However spare parts and consumable goods
¨Ý−‹“ ›Lm °n−‹ uÑ>²?Á©’ƒ shall not be temporary imported.
K=Ñu< ›Ã‹K<U::
2/ u²=I ›”kê ”®<e ›”kê (1) Ÿ}S 2/ The Ministry of Finance and economic
KŸ~ƒ ¨<Ü °n−‹ k[Ø“ ¡e
development may, by directives, determine
dÃŸðMv†¨< uÑ>²?Á©’ƒ ¨Å ›Ñ`
¨<eØ ¾T>Ñu<v†¨< K?KA‹ G<’@−‹ conditions other than those stated under sub-
Ñ”²w“ ›=¢•T> MTƒ T>’>e}` article (1) of this Article under which
uT>Á¨×¨< SS]Á Ã¨c“M:: temporary importation of goods without
payment of duties and taxes may be permitted.
3/ Any person who imports goods temporarily,
3/ °n−‹” uÑ>²?Á©’ƒ ¨Å ›Ñ` ¨<eØ without payment of duties and taxes, shall
¾T>ÁeÑv c¨< Ÿk[Ø“ ¡e ’í veÑ provide security equivalent to the duties and
v¨< °n LÃ uT>ðKÑ¨< k[Ø“ ¡e taxes payable with respect to such goods.
SÖ” ªeƒ“ Tp[w ›Kuƒ::
4/ It is prohibited to use goods imported on temporary
4/ uÑ>²?Á©’ƒ ¨Å›Ñ` ¨<eØ ¾Ñv” °n basis other than the purposes for which they are
¨Å ›Ñ` ¨<eØ ”Ç=Ñv Ÿ}Å[Ñuƒ imported or to use them out of the locality where the
¯LT ¨ÃU Y^¨< ŸT>Ÿ“¨”uƒ activities are carried out.
Yõ^ ¨<Ü uØpU LÃ ”Ç=¨<M
TÉ[Ó ¾}ŸKŸK ’¨<::
5/ ŸÓ”v Y^−‹ ¨ÃU ŸU¡` ›ÑMÓKAƒ 5/ The Authority may permit the transfer of
Ò` u}ÁÁ² uÑ>²?Á©’ƒ ¾Ñu< °n−‹ ›Ñ` temporarily imported goods for construction
¨<eØ ”Ç=q¿ u}ðkÅL†¨< ¾Ñ>²? ÑÅw works or consultancy services, within the
¨<eØ K}SddÃ ›ÑMÓKAƒ ¾T>¨<K<
°n−‹” KTeÑvƒ Swƒ LL†¨< c−‹
authorized period, to other duty free right
”Ç=}LKñ vKeM×’< K=ðpÉ Ã‹LM:: holders with respect to similar goods.
6/ uÑ>²?Á©’ƒ Ñw}¨< }SMc¨< uT>¨Ö< 6/ Customs duties and taxes shall be paid on the
ÁÑKÑK< °n−‹ `Ï“ ªÒ LÃ °n−‹ depreciated values of temporarily imported
c=¨Ö< vK¨< ]õ Sc[ƒ ¾Ñ<U\¡ goods up on their re-exportation based on the
k[Ø“ ¡e ÃŸðMv†ªM:: tariff currently applicable.
7/ uÑ>²?Á©’ƒ ÁeÑv¨<” °n u²=I ›”kê 7/ Any person who transfers temporarily imported
”®<e ›”kê (5) SW[ƒ KK?L goods to another person in accordance with sub-
¾T>Áe}LMõ c¨< °n¨< ¨Å ›Ñ` article (5) of this Article shall have the obligation to
¨<eØ ŸÑvuƒ Ñ>²? ËUa eŸ}LKðuƒ pay duties and taxes on the depreciated value of the
Ñ>²? É[e uT>cu¨< ¾`Ï“ p“i LÃ goods calculated for the period from the date of
k[Ø“ ¡e ¾SŸðM ÓÈ ›Kuƒ:: importation until the date of transfer.
8/ Ÿ–aË¡ƒ e^−‹ Ò` u}ÁÁ² uÑ>²?Á©’ƒ 8/ The project owner where temporarily imported
Ÿk[Ø“ ¡e ¡õÁ ’í J’¨< ¾Ñu< °n−‹ goods, without payment of duties and taxes, are
›ÑMÓKAƒ LÃ ¾ªK<uƒ –aË¡ƒ c=Ö“kp deployed shall inform the Authority, in writing,
¾SÚ[h ¡õÁ ŸSðçS< uòƒ ¨ÃU ¾– the completion of the project, prior to
aË¡~ Ñ>²? c=^²U ¾–aË¡~ vKu?ƒ settlement of final payments, or any period of
KvKYM×’< uêOõ Te¨p ›Kuƒ::
extension of the project.
9/ uÑ>²?Á©’ƒ ¨Å GÑ` ¨<eØ ¾Ñu<
9/ The conditions under which temporarily
n−‹ u›Ñ` ¨<eØ ¾T>k\uƒ
G<’@“ ¾k[Ø“ ¡e ¡õÁ¨< ›ðíìU imported goods may remain within the country
¾”²w“ ›=¢•T> MTƒ T>’>e}` and the manner of payment of duties and taxes
uT>Á¨×¨< SS]Á Ã¨c“M:: shall be determined by the directives to be
issued by the Ministry of Finance and economic
development.
$5. ¾Ñ>²? ÑÅw
$5. 55. Time Limit
1/ Ÿ~]Ú“ ŸvIM M¨<¨<Ø ¨ÃU 1/ Imported goods for tourism, cultural exchange
Ÿ‚¡•KAÍ= iÓÓ` Ò` ¾}ÁÁ²< n−‹ or technology transfer shall be re-exported
¨Å ›Ñ` ŸÑu<uƒ Ñ>²? ËUa ueÉeƒ within six months.
¨^ƒ Ñ>²? ¨<eØ }SMc¨< S¨<×ƒ
›Kv†¨<::
2/ Imported goods for trade promotion shall be re-
2/ ”ÓÉ KTe}ª¨p ¾Ñu< °n−‹ exported within two months.
¾Te}ª¨l }Óv` u}Ö“kk uG<Kƒ
¨` ¾Ñ>²? ÑÅw ¨<eØ S¨<×ƒ
›Kv†¨<::
3/ Imported goods for construction works and
3/ ŸÓ”v Y^“ ŸU¡` ›ÑMÓKAƒ consultancy services or as per a project
¨ÃU uýaË¡ƒ eUU’ƒ SW[ƒ agreement shall be re-exported within the time
¨Å ›Ñ` ¾Ñu< n−‹ u–aË¡ƒ limit prescribed in the agreement.
eUU’ƒ u}ÑKì¨< ¾Ñ>²? ÑÅw ¨<eØ
}SMc¨< S¨<×ƒ ›Kv†¨<::
4/ uÑ>²?Á©’ƒ ¨Å ›Ñ` ¨<eØ ¾Ñv n 4/ The Authority may extend the time limit where
u²=I ›ªÏ u}Å’ÑÑ¨< ¾Ñ>²? ÑÅw the importer proves on acceptable ground that
}SMf Ÿ›Ñ` K=¨× ¾TÃ‹M the goods imported temporarily can not be re-
SJ’<” ›eSÜ¨< ŸÖ¾k“ um exported within the time specified time.
U¡”Áƒ S•\ Ÿ}[ÒÑÖ vKeM×’<
¾Ñ>²? ÑÅu<” K=Á^ÚMƒ Ã‹LM::
5/ u²=I ›”kê ”®<e ›”kê (4) SW[ƒ 5/ The security provided for temporarily imported
n¨< ›Ñ` ¨<eØ ¾T>qÃuƒ Ñ>²? goods shall be transferred to the government
"M}^²S ue}k` uQÓ ¾}¨c’¨< treasury if the goods are not re-exported within
¾SqÁ Ñ>²? ”Å}Ö“kk uG<Kƒ ¨` two months after the completion of the
Ñ>²? ¨<eØ n¨< }SMf "M¨× specified period, unless the period is extended
uªeƒ“ ÁeÁ²¨< Ñ”²w uS<K< in accordance with sub-article (4) of this
KS”ÓYƒ Ñu= ÃÅ[ÒM:: Article.
$6. uÑ>²?Á©’ƒ ¨Ø}¨< ¾T>SKc< °n−‹
$6. 56. Temporary Export
1/ uT>Ÿ}K<ƒ U¡”Á„‹ uÑ>²?Á©’ƒ 1/ Goods exported temporarily by completing
KS¨<×ƒ ¾Ñ<U\¡” Y’-Y`¯ƒ customs formalities for the following reasons
¾ðçS< °n−‹ k[Ø dÃŸðMv†¨< may be allowed to re-enter the country without
}SMc¨< SÓvƒ Ã‹LK<&
payment of duties and taxes:
G( u›Ñ` ¨<eØ KSÖÑ” ¨ÃU KS
Åe ¾TÃ‹K< uSJ“†¨< U¡” a) imported goods sent abroad for repair
Áƒ ¾}ŸðKv†¨< k[Ø }SLi and maintenance without repayment of
dÃÅ[Ó }ÖÓ’¨< ¨ÃU Éc¨< duties and taxes;
KSSKe ¨Å ¨<ß ¾T>LŸ<
°n−‹&
K( uÑ>²?Á©’ƒ ›Ñ` ¨<eØ ¾Ñu<“ u› b) temporarily imported goods sent abroad
Ñ` ¨<eØ KSÖÑ” ¨ÃU KS for repair and maintenance without
Åe vKS‰L†¨< U¡”Áƒ uÑu<uƒ cancellation of the guarantee given at the
Ñ>²? ¾}cÖ¨< ªeƒ“ dÃ¨`É
u¨<ß ›Ñ` Éc¨< ¨ÃU }Ö time of their importation;
Ó’¨< ”Ç=SKc< ¾T>LŸ< °n−‹&
N( ¨Å¨<ß ›Ñ` KY^ ¾T>H@É c¨< c) personal effects, automobiles for
¾T>H@Éuƒ” Y^ KTŸ“¨” ¾T> personal use, machinery and equipment
ÖkUv†¨ <¾ÓM SÑMÑÁ °n taken out by a person for the purpose of
−‹' ¾ÓM }iŸ`"]' SX]Á− carrying out his work abroad;
‹“ Ti’]−‹&
S( K”ÓÉ“' KvIM' ¨ÃU KT“
†¨„‹ ¨ÃU d) goods exported for trade fair, exhibition
›=Ó²=u=i•‹ ¨Å¨<ß ›Ñ` or cultural show.
¾T>LŸ< °n−‹::
2/ u²=I ›”kê ”®<e ›”kê 1(G) ¨ÃU 2/ Good returning pursuant to sub-article 1(a) or
(K) SW[ƒ }SMc¨< uT>SÖ< °n (b) of this Article shall be subject to duties and
−‹ LÃ KØÑ“ ¨ÃU KÅd u¨ taxes on the cost of maintenance and repair
×¨< ¨Ü SÖ” k[Ø“ ¡e ÃŸð
incurred abroad.
Mv†ªM::
3/ uÑ”²w“ ›=¢•T> MTƒ T>’>e}`
u}ðkÅ eUU’ƒ uK?L ›"D%E” "M} 3/ Goods may be eligible for exemption from
¨c’ ue}k`' °n−‹ uÑ>²?Á©’ƒ duties only if returned from abroad within one
¨Å¨<ß ›Ñ` H@Å¨< k[Ø“ ¡e year, unless a longer period is specified in an
dÃŸðMv†¨< SÓvƒ ¾T>‹K<ƒ u› agreement approved by the Ministry of Finance
”É ¯Sƒ Ñ>²? ¨<eØ }SMc¨< and economic development.
¾SÖ< ”ÅJ’ w‰ ’¨<::
$7. }SMc¨< eKT>¨Ö<“ }SMc¨< eKT>Ñu<
$7. 57. Re-Exportation and Re-Importation of Goods
°n−‹
1/ Goods imported and declared for home
1/ K›Ñ` ¨<eØ õÐ }wKA ¾}S²Ñu consumption that are not prohibited or the
°n ÁM}ŸKŸK ¨ÃU ›Ñvu< QÓ” entrance of which is not contrary to the law
¾TÃí[` ŸJ’ ¾Ñ<U\¡ Y’-Y`¯ƒ may be re-exported at the request of the
ŸSðìS< uòƒ ¨Å ¨<ß }SMf importer before completing customs formalities
”Ç=¨× ØÁo ¾k[u ”ÅJ’ ¾k[Ø“ upon payment of 5% of the duties and taxes to
¡c<” 5 %&4 } õKAuƒ ”Ç=¨× be paid on the goods.
K=ðkÉ Ã‹LM::
2/ Exported domestic goods that have been

2/ ¾›Ñ` ¨<eØ U`ƒ J’¨< ¨Å ¨<ß returned within one year because of their failure
Ÿ}LŸ< u%EL uiÁß ¨<K< ¨ÃU u”ÓÉ
Ó”–<’ƒ ¾}SKŸ}¨<” ¾Ø^ƒ Å[Í to meet the quality standards specified by the
vKTTEL†¨< U¡”Áƒ u›”É ¯Sƒ contract of sale or business relation that has
Ñ>²? ¨<eØ Ÿ}SKc< ŸÑ<U\¡ k[Ø“ been the basis for their export shall be relieved
¡e ’í ÃJ“K<:: from customs duties and taxes.
3/ uvKÑ<Ç¿ ØÁo SW[ƒ u²=I ›”kê 3/ The period specified in sub-article (2) of this
”®<e ›”kê (2) LÃ ¾}kSÖ¨< ¾Ñ>²? Article may be extended at the request of the
ÑÅw u›dT˜ U¡”Áƒ K=^²U interested party on justifiable grounds.
Ã‹LM::
4/ u²=I ›”kê ”®<e ›”kê (2) ¾}ÑKì¨< 4/ Without prejudice to the provision of sub-
”Å}Öuk J• °n−‹ }SMc¨< ¨Å article (2) of this Article, were re-imported
›Ñ` ¾T>Ñu<ƒ ¨Å ¨<ß ŸSL"†¨< goods prior to their exportation from the
uòƒ ¾SÚ[h ØpT†¨<” du= uT customs territory had been released for free
É[Ó k[Ø }k”fL†¨< ¨ÃU S<K< circulation at a reduced import duty or totally
KS<K< }’e„L†¨< ŸÑ<U\¡ ¡MM K’í relieved from import duty on account of their
´¨<¨<` ¾}Kkl“ K}SddÃ }Óv` end use shall be granted only where they are re-
¾T>¨<K< ŸJ’ w‰ ’¨<:: imported for the sane purpose
5/ }SMc¨< ¾T>Ñu< °n−‹ K}SXXÃ 5/ Where the goods are not re-imported for the
¯LT ¾TÃ¨<K< ŸJ’ ¾T>ŸðK¨< ¾Ñ²? K’í be reduced by the amount of the duty paid on
´¨<¨<` u}Kkkuƒ Ñ>²? u}ŸðK¨<
SÖ” Ãk”dM:: their first release for free circulation.
6/ Where the amount of the previously paid
6/ kÅU c=M ¾}ŸðK¨< ¾Ñ<U\¡ k[Ø
°n¨< }SMf c=Ñv ŸT>ŸðK¨< ¾ÑuMØ u=J” Ñ”²u< }S payable on re-importation, refund shall not be
Li ›ÃJ”U:: granted.
7/ u²=I ›”kê ”®<e ›”kê (2) LÃ 7/ The provisions of sub-article (2) of this Article
¾}Å’ÑÑ¨< u=•Ù °n¨< ¨Å ¨<ß shall not apply in the case of goods exported
u}LŸuƒ G<’@ ¾T>Ñ˜ "MJ’ ue}k` from the customs territory under the outward
u”®<e ›”kè LÃ ¾}Å’ÑÑ¨< ¾Ñ<U\¡ processing procedure unless those goods
Y’-Y`¯ƒ }ðíT> ›ÃJ”U:: remain in the same state in which they were
exported.
8/ The provisions of sub-article (2) to (7) of this
8/ u²=I ›”kê Ÿ”®<e ›”kê (2) eŸ (7)
¾}Å’ÑÑ<ƒ T""h }Å`ÑAv†¨< uT>S Article shall apply mutatis mutandis to the
Kc<' kÅU c=M ¾Ñ<U\¡ Y’-Y`¯ƒ return of compensating products previously
}ðîVv†¨< u}LŸ< ¨ÃU u¨Ö< “ exported or re-exported sub-segment to an in-
u›Ñ` ¨<eØ ¾U`ƒ e`¯ƒ Ÿ}ðìS ward processing procedure.
v†¨< u%EL uT>¨Ö< °n−‹ LÃ
}ðíT> ÃJ“K<::
9/ The detailed application of the provisions of

9/ ¾²=I ›”kê É”ÒÑ@−‹ ´`´` ›ðíìU
this Article shall be prescribed by directives to
vKYM×’< uT>Á¨×¨< SS]Á
Ã¨c“M:: be issued by the Authority.
gA 4¹þ6)$ ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4640
$8. uUƒ¡’ƒ eKT>Ñu< °n−‹

$8. 58. Replacement Procedure
1/ K›Ñ` ¨<eØ õÐ c=vM ¨Å GÑ` 1/ Goods imported for home consumption,
¨<eØ ¾Ñv °n ŸÑ<U\¡ lØØ` dÃ because of their incompatibility to their
¨× ueI}ƒ' uwMiƒ' KKSKƒ intended purpose, defect, error of consignment
¯LT SªM "KS‰M' ¨ÃU ¾}TEL or their incompleteness, may be allowed to be
"KSJ” ¾}’d uª^”+ c`}òŸ?ƒ LÃ re-exported and replaced without additional
u}SKŸ}¨< Ñ>²? ¨<eØ }SMf payment of duties and taxes upon the request of
”Ç=¨× u›eSÜ¨< ØÁo Ÿk[u the importer within the time specified under the
°n¨< Ÿ›Ñ` ”Ç=¨× }Å`ÑA
warranty certificate before their release for free
uUƒ¡’ƒ ¾T>S×¨< }SXXÃ °n
}ÚT] k[Ø“ ¡e dÃŸðMuƒ circulation.
”Ç=Ñv K=ðkÉKƒ Ã‹LM::
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@ 2/ The detailed application of the provisions of
´`´` ›ðíìU vKYM×’< sub-article (1) of this Article shall be prescribed
uT>Á¨×¨< SS]Á Ã¨c“M:: by directives to be issued by the Authority.
$9. °n−‹” K’í ´¨<¨<` eKSMkp

$9. eKSMkp 59. Release of Goods for Free Circulation
1/ uQÓ uK?L G<’@ "M}Å’ÑÑ ue}k` 1/ Unless otherwise provided by law, any goods
T”—¨<U °n k[Ø“ ¡e may not be released before the payment of
dÃŸðMuƒ K’í ´¨<¨<` ›ÃKkpU:: customs duties and taxes.
2/ ¾Ñ<U\¡ e’ Y`¯ƒ }ðêVuƒ K’í 2/ Any imported goods that have completed the
´¨<¨<` ¾}Kkk T“†¨<U n ›Ñ` necessary customs formalities and released for
¨<eØ ”Å}S[} n ÃqÖ^M::
free circulation shall be considered as domestic
goods.
3/ K’í ´¨<¨<` ¾}Kkk °n ”Å ›Ñ` 3/ Goods released for free circulation shall lose
¨<eØ °n ¾T>Ãuƒ” G<’@ the status of domestic goods where:
uT>Ÿ}K<ƒ U¡”Áƒ K=Á× Ã‹LM&
G( °n−‡ Ÿ}Kkl u%EL K’í ´¨<¨<` a) the customs declaration for their release for
¾}Kkkuƒ ¾Ñ<U\¡ Ç=¡L^c=Ä” free circulation is invalidated;
QÒ©’~” "×'
K( ¨Å ¨<Ü ¾T>L¡ U`ƒ KTU[ƒ b) they are imported for inward processing
uØ_ °n’ƒ ¾Ñv“ uk[Ø }SLi and treated under the drawback procedure;
e`¯ƒ ¾T>e}“ÑÉ c=J”&
c) they have to be re-exported in accordance
N( ¾}uLg ¨ÃU Ø^~” ÁMÖuk with the terms of the contract due to the
uSJ’< U¡”Áƒ u}Ñv¨< ¨<M fact that they are defective or fail to meet
Sc[ƒ }SMf Ÿ›Ñ` ”Ç=¨×
the required standards; or
¾T>Å[Ó c=J”& ¨ÃU
S( °n¨< }SMf c=¨× ¨ÃU d) they are re-exported or used only for the
uvKYM×’< K}ðkÅ ›ÑMÓKAƒ permitted purpose and subject to drawback
w‰ c=¨<M“ k[Ø“ ¡e }SLi system.
¾T>Å[Óuƒ c=J”:
gA 4¹þ6)$1 ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4641
U°^õ eU”ƒ CHAPTER EIGHT

¾Ñ<U\
¾Ñ<U\¡ k[Ø“ ¡e ¡õÁ” KSgð” SECURITIES TO GUARANTEE PAYMENT
¾T>cØ ªeƒ“ OF CUSTOMS DUTIES AND TAXES
60. General
%. ÖpLL
1/ The Authority may requires security to be
1/ vKYM×’< ¾Ñ<U\¡ k[Ø“ ¡e ¡õÁ provided in order to ensure payment of customs
SŸðK<” KT[ÒÑØ ªeƒ“ K=ÖÃp
duties and taxes.
Ã‹LM::
2/ The security specified under sub-article (1) of
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ
uvKYM×’< ¾T>Ö¾p ªeƒ“ ¾Ø_ this Article may be cash deposit, bank
Ñ”²w }kTß ¨ÃU ¾v”¡ ¾ªeƒ“ guarantee, insurance bond or a written
c’É ¨ÃU ¾›=”g<^”e x”É ¨ÃU commitment.
uîOõ ¾}Å[Ñ ¾ÓÈ eUU’ƒ K=J”
Ã‹LM::
3/ The Authority shall require only one security to
3/ vKYM×’< K›”É ¾Ñ<U\¡ k[Ø“ be provided in respect of one payment of
¡e ”Ç=GŸðM k[Ø“ ¡e provided, however, that at the request of the
¡õÁ“ K?KA‹ ¡õÁ−‹ }ÖÁm uT>J debtor, the Authority may permit
’¨< c¨< ØÁo SW[ƒ uG<Kƒ ¨ÃU comprehensive security to be provided to cover
Ÿ²=Á uLÃ *ý_i•‹ U¡”Áƒ ¾T>Ÿ payments arising from two or more customs
cƒ ¡õÁ” ¾T>gõ” ªeƒ“ ”Ç=cØ operations.
uvKYM×’< K=ðpÉ Ã‹LM::
4/ vKYM×’< ªeƒ“¨< Ç¨< ŸT>SK 4/ The Authority may authorize the security to be
Ÿ}¨< c¨< ¨<ß uJ’ uK?L c¨< provided by a person other than the debtor.
”Ç=cØ K=ðpÉ Ã‹LM::
5/ Government institutions that are financed by
5/ uS”ÓYƒ uËƒ ¾T>}ÇÅ\ SY]Á government allocated budget may provide letter
u?„‹ KÑ<U\¡ k[Ø“ ¡e ¡õÁ of guaranty with out being required to provide
›ðíìU uT>Ákù<ƒ ¾ÅwÇu? ªeƒ“ security to cover customs duties and taxes in
K=e}“ÑÆ ¾T>‹K< c=J” ¾Ø_ Ñ”²w' the form of cash deposit, bank guarantee or
¾v”¡ ¨ÃU ¾›=”g<^”e ªeƒ“ insurance bond.
”Ç=cÖ< ›ÃÑÅÆU::
6/ Where the Authority establish that the security
6/ vKeM×’< ¾k[u¨< ªeƒ“ ¾°Ç ¡õÁ provided does not fully cover the liability, it
¨<” ¾TÃgõ” J• "Ñ–¨<' vK°Ç¨< shall require the debtor to provide additional
}ÚT] ªeƒ“ ”Ç=Ák`w ¨ÃU
security or to replace the original security with
¾SËS]Á¨<” ªeƒ“ uK?L ”Ç=k¾`
TÉ[Ó Ã‹LM:: a new one.
7/ ¾Ñ<U\¡ k[Ø“ ¡e °Ç¨< uŸòM 7/ Where the customs duty and tax liability has
Ÿ}Ö“kk vKÑ<Ç¿ uT>ÖÃk¨< been extinguished in part, the security shall be
SW[ƒ ªeƒ“¨< Ãk’dM:: reduced accordingly at the request of the
debtor.
61. Conditions of Security
%1. ªeƒ“ ¾T>ÖÃpv†¨< G<’@−‹
%1.
1/ The Authority may release goods upon
1/ ¾T>Ÿ}K<ƒ G<’@−‹ c=ÁÒØS< vKY receiving security for the following reasons:
M×’< ªeƒ“ uSkuM °n−‹” K=Kp
Ã‹LM&
G( ¾Ñ<U\¡” Y’-Y`¯ƒ KTeð a) when additional time is required to produce
ìU ¾T>ÁeðMÑ< c’Ê‹ uum U¡ complete documents necessary for the
”Áƒ ÁM}TEK< c=J”“ ’²=I” completion of customs formalities;
c’Ê‹ KTTELƒ }ÚT] Ñ>²?
c=ÁeðMÓ&
K( k[Ø dÃŸðMv†¨< uÑ>²?Á©’ƒ b) to ensure the re-exportation of goods

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

%2. 62.Right and Obligations Related to Security
1/ ¾ªeƒ“ ›Ã’„‹” uT>SKŸƒ u²=I 1/ Notwithstanding the provisions of this
›ªÏ ¾}Å’ÑÑ<ƒ u=•\U vKYM×’< Proclamation relating to types of security, the
u²=I ›ªÏ ›”kê %1 ”®<e ›”kê Authority my require cash deposit for goods
1(G) KT>gð’< Ñ<ÇÄ‹ ¾Ø_ Ñ”²w falling under sub-article 1(a) of Article 61 of
ªeƒ“ uSÁ¹’ƒ K=Ö5 Ã‹LM:: this Proclamation.
2/ ªeƒ“ ”Ç=Ák`w ¾T>Ö¾p c¨< u²=I 2/ Any person required to provide security shall
QÓ Ÿ}Å’ÑÑ<ƒ ¾ªeƒ“ ›Ã’„‹ be allowed to choose any form of security
›”Æ” SU[Ø Ã‹LM& J•U prescribed under this Proclamation; provided,
vKeM×’< ¾}S[Ö¨< ªeƒ“ ŸÑ<U\¡ however, that the Authority may reject the type
›c^` Ò` ¾TÃ××U ŸJ’ vKeM×’<
or security chosen where it is incompatible with
¨<Ép K=ÁÅ`Ñ¨< Ã‹LM::
the required customs procedure.
3/ The Authority may require that the type of
3/ vKYM×’< ¾}kuK¨< ¾ªeƒ“ ¯Ã’ƒ security chosen be maintained for a specified
K}¨c’ Ñ>²? w‰ ”Ç=ÁÑKÓM K=ë” period.
Ã‹LM::
4/ A guarantor shall be jointly and severally liable
4/ ªeƒ“ cÜ¨< ŸvK°Ç¨< Ò` u›”É with the debtor for the secured amount of a
’ƒ“ u’ÖL Ç¨<” Ÿ’¨KÆ“ ¨Ü¨<” customs debt, including interests and costs
¾S¡ðM ÓÈ ›Kuƒ:: incurred.
5/ ªeƒ“ ¾}ÑvKƒ ÓÈ S<K< uS<K< 5/ Any security shall be extinguished upon the full
”Å}ðìS ªeƒ“¨< k] ÃJ“M:: settlement of the debt. The Authority shall,
vKYM×’< ªeƒ“ ¾}ÑvKƒ ÓÈ
when requested, issue evidence showing the
¾}ðìS SJ’<” ¾T>ÑMê Te[Í
c=Ö¾p ¾SeÖƒ ÓÈ ›Kuƒ:: extinction of the secured debt.
%3. ¾ªeƒ“ SÖ”

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

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

¾Ñ<U\¡ ›c^` Å”w S×c< Ÿ}[ÒÑÖ may, if it reveals that the provisions governing
¾õƒNwN?` ¨ÃU ¾¨”ËM ¨ÃU customs formalities have been breached, entail
¾G<K~”U Lò’ƒ ¾T>ÁeŸƒM ¨<Ö?ƒ civil or criminal liability or both.
Ã•[ªM::
5/ u²=I ›”kê Sc[ƒ uvKYM×’< 5/ The Authority's inspection under this Article
¾T>Å[Ñ¨< U`S^ K="H@É ¾T>‹K¨< may be carried out only within ten years from
¾Ñ<U\¡ È¡L^c=Ä” }kvÃ’ƒ "Ñ–uƒ the date a customs declaration has been
k” ËUa eŸ ›e` ¯Sƒ vK¨< Ñ>²? accepted.
¨<eØ w‰ ’¨<::
%5. uM¿’ƒ eKT>ðKÓ k[Ø“

%5. k[Ø“ ¡e 65. Deferred Payment
1/ ¨Å ›Ñ` KÑv ¨ÃU Ÿ›Ñ` K¨× °n 1/ Where the amount of customs duties and taxes
¾}ŸðK¨< ¾Ñ<U\¡ k[Ø“ ¡e paid in respect of goods imported or exported is
uT“†¨Ñv¨< less than the actual amount required, the
Á’c SJ’< uU`S^ ¾}Å[cuƒ difference shall be collected within ten years of
”ÅJ’ vKeM×’< ¾°n¨<” vKu?ƒ the date of such difference by the Authority
¨ÃU ¨Ÿ=K<” uM¿’ƒ ÁM}ŸðK¨<”
from the owner or his agent.
k[Ø“ ¡e dÃŸðM ÔÉKA Ÿk[uƒ
k” ËUa u›e` ¯Sƒ Ñ>²? ¨<eØ
K=ÁeŸõM Ã‹LM::
2/ The seizure procedure prescribed under the
2/ u²=I ›”kê ”®<e ›”kê (1) Sc[ƒ Income Tax Proclamation shall be applicable to
¾}Ö¾k¨<” ¾Ñ<U\¡ k[Ø“ ¡e the property of a debtor who is not willing to
KS¡ðM ðnÅ— ÁMJ’ ¨ÃU pay the customs duties and taxes referred to in
¡õÁ¨<” uSnÜ ÃÓv˜ ÁLk[u sub-article (1) of this Article or has not lodged
vK°Ç Kk[Ø“ ¡c< ›cvcw uÑu= an appeal against the decision thereto.
Ów` QÓ LÃ ¾}SKŸ}¨< ”w[ƒ”
Ãµ ¾TeðçU e`¯ƒ }ðíT>
ÃJ”uM::
%6. k[Ø“
%6. k[Ø“ ¡e }SLi eKTÉ[Ó 66. Reimbursement of Duties and Taxes
1/ u°n−‹ ›cÁ¾U' u]õ ›SÇÅw' 1/ Reimbursement claims shall be granted if
uªÒ ›}TS” ¨ÃU uK?L ¾H>dw duties taxes are overcharged as a result of
›W^` eI}ƒ U¡”Áƒ uwMÝ incorrect commodity classification, tariff
¾}ŸðK ¾k[Ø“ ¡e }SLi ØÁo setting, valuation or other calculation mistakes.
c=k`w uwMÝ ¾}ŸðK¨< k[Ø“
¡e KŸó¿ }SLi ÃÅ[ÒM:: 2/ Claims for reimbursement of duties and taxes
submitted pursuant to sub-article (1) of this
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ Article shall be considered only if it is
uwMÝ ¾}ŸðK ¾k[Ø“ ¡e submitted within six month after the goods are
}SLi ØÁo K=Ã ¾T>‹K¨< °n¨< imported or exported upon completion of
¾Ñ<U\¡ Y’ Y`¯ƒ ›Ö“q ¨Å ›Ñ` customs formalities.
ŸÑvuƒ ¨ÃU ¨Å ¨<ß ›Ñ`
Ÿ}LŸuƒ k” ËUa ueÉeƒ ¨^ƒ
¨<eØ Ÿk[u w‰ ’¨<::
CHAPTER TEN
RELIEF PROCEDURE
U°^õ ›e`
eKk[Ø
eK k[Ø ’í Swƒ Y`¯ƒ
67. Granting Duty Free Privilege
%7. ¾k[Ø ’í Swƒ ›c×Ø
%7. Duty free privilege with respect to import and
export goods may be granted by the law,
¾Ñu=“ ¨Ü °n−‹” uT>SKŸƒ ¾k[Ø international agreement to which Ethiopia is a party
’í Swƒ uQÓ' ›=ƒÄåÁ uð[S‰†¨<
›KU ›kõ eUU’„‹ ¨ÃU ¾Ñ”²w“ or by the directives to be issued by the Ministry of
›=¢•T> MTƒ T>’>e}` uT>Á¨×¨< Finance and economic development.
SS]Á K=WØ Ã‹LM::
%8. k[Ø dÃŸðMuƒ ¨Å ›Ñ` eKÑv °n

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

%9. uÑÅ[Ó lØØ`
1/ The importation, exportation or transit of goods
1/ ›Óvw’ƒ vK¨< QÓ“ ¯KU ›kõ which infringe intellectual property rights
eUU’ƒ ¾}¨c’<ƒ” ¾›°Ub© ”w[ƒ stipulated in the relevant legislations and
vKu?ƒ’ƒ Sw„‹ uT>í[` G<’@ °n international conventions.
Ÿ¨<ß TeÑvƒ ¨ÃU ¨Å ¨<ß SL¡
¨ÃU Te}LKõ ¾}ŸKŸK ’¨<::
2/ The Authority shall upon request of an
2/ vKeM×’< u›°Ub© ”w[ƒ vKSw~ intellectual property right holder suspend
ØÁo ›Óvw’ƒ ÁL†¨< Te[Í−‹ c=k customs formalities and withhold goods in case
ù<Kƒ Swƒ” Ãí[^K< }wK¨< ¾T> of imported, exported or transited goods
Ö[Ö\ƒ” Ÿ¨<Ü ¾T>Ñu<' ¨Å ¨<ß suspected to be in violation of intellectual
¾T>LŸ< ¨ÃU ¾T>}LKñ °n−‹” ¾Ñ<
U\¡ Y’-Y`¯ƒ ›ðíìU TÑÉ property rights.
¨ÃU n−‹” Ãµ Tq¾ƒ Ã‹LM::
3/ vKYM×’< u^c< }’di’ƒ uum S[Í 3/ The Authority may upon its own initiative
LÃ uSSe[ƒ T”—¨<U ›Ã’ƒ suspend customs clearance and release of
¾›°Ub© ”w[ƒ vKu?ƒ’ƒ Swƒ imported or exported goods if it has sufficient
}ØdDM wKA c=ÁU” ¾Ñ<U\¡ Y’- evidence to believe that an intellectual property
Y`¯ƒ ›ðííU ”Ç=qU“ ¨Å GÑ` right has been infringed.
¾T>Ñu< ¨ÃU ¨Å ¨<Ü ¾T>LŸ<
°n−‹ ”ÇÃKkl K=ÁÓÉ Ã‹LM::
&. ÑÇ” eKTd¨p 70. Notification of Suspension

1/ vKYM×’< u²=I ›ªÏ ›”kê %9 ”®<e 1/ Where the Authority decides to suspend
›”kê (3) Sc[ƒ ¾Ñ<U\¡ e’-e`¯ƒ customs clearance and release of imported or
›ðíìU ”Ç=qU“ ¨Å GÑ` ¾T>Ñv exported goods pursuant to sub-article (3) of
¨ÃU ¨Å ¨<Ü ¾T>L¡ °n ”ÇÃK Article 69 of this Proclamation, it shall notify
kp c=ÁÓÉ' same to:
G( K›eSÜ¨< ¨ÃU KLŸ=¨<' a) the importer or exporter;
K( K›°Ub© ”w[ƒ Swƒ vK b) the holder of the intellectual property right;
u?~' “ and
N( K›=ƒÄåÁ ¾›°Ub© ”w[ƒ c) the Ethiopian intellectual property right
êIðƒ u?ƒ' office.
Td¨p ›Kuƒ::
2/ vKYM×’< Te¨mÁ¨<” KT>SKŸ 2/ If within a period not exceeding ten working
†¨< ¨Ñ•‹ ŸcÖuƒ Ñ>²? ËUa vK<ƒ days after the notice of the suspension has been
0 ¾e^ k“ƒ }Ñu=¨< QÒ© ÙÍ notified to interested parties or that the
¾}¨cÅ SJ’< "M}ÑKìKƒ ue}k`
competent authority has taken provisional
¨ÃU uQÓ YM×” u}cÖ¨< ›"M
ÑÇ¨<” ¾T>Á^Ú ÙÍ "M}¨cÅ measures prolonging the suspension, the goods
¾}Á²¨< °n SMkp ›Kuƒ:: shall be released.
3/ vKeM×’< u²=I ›”kê ”®<e ›”kê (2) 3/ Where the Authority, upon the request of a
¾}Ökc¨<” ¾Ñ>²? ÑÅw u²=I ›”kê person referred to in sub-article (1) of this
”®<e ›”kê (1) Ÿ}Ökc<ƒ c−‹ Article, finds it necessary, it may extend the
u›”Ç†¨< uêOõ ØÁo c=k`wKƒ“ time limit referred to in sub-article (2) of this
›eðLÑ> J• c=Ñ˜ }ÚT] 5 ¾Y^ Article for additional five working days.
k“ƒ K=Á^Ú Ã‹LM::
&1. n−‹” ¾SK¾ƒ Swƒ
&1. 71. Right of Identifying Intellectual Property
¾Sw~ vKu?ƒ' ¾n¨< ›eSÜ' LŸ= The right holder, importer, exporter or the owner of the
¨ÃU vKu?ƒ ¾}Á²<ƒ °n−‹ uÑ<U\¡ goods, shall have the right to identify withheld goods in
×u=Á ¨<eØ ÁK<“ uÑ<U\¡ lØØ` e` any appropriate manner, including the right to inspect the
J• uT”—¨ ¾TÃJ”v†¨< n−‹

&2. 72. Exception
u²=I ›ªÏ Ÿ›°Ua›© ”w[ƒ Sw„‹ Ò` Measures related to the protection of intellectual
u}ÁÁ² ¾}Å’ÑÑ<ƒ ›”kë‹ ¾”ÓÉ vMJ’<“ property rights provided in this Proclamation
S”ÑÅ™‹ Ã²ª†¨< uT>Ñu< ¾ÓM SÑMÑÁ shall not apply to non-commercial and personal
°n−‹ LÃ }ðíT> ›ÃJ”U:: effects brought by passengers.
U°^õ ›e^ G<Kƒ CHAPTER TWELVE

ŸÑ<U\
ŸÑ<U\¡ Y^ Ò` u}ÁÁ² ¾}×K< K?KA‹ OTHER OBLIGATIONS RELATED TO CUSTOMS
ÓÈ−‹ OPERATION
&3. ÖpLL
&3. 73. General
u²=I ›ªÏ ŸÑ<U\¡ Y^ Ò` u}ÁÁ² Without prejudice to the obligations related to
¾}×K<ƒ ÓÈ−‹ ”Å}Öul J’¨< customs operations provided for under this
u²=I U°^õ ¾}SKŸ~ƒ ÓÈ−‹
›Óvw’ƒ vL†¨< c−‹ LÃ }ðíT> Proclamation, the provisions of this Chapter shall
ÃJ“M:: apply to relevant persons.
&4. eK°n−‹ SÓKÝ ¾Tp[w ÓÈ

&4. 74. Obligation to Present Goods Declaration
1/ ¾SÕÕ¹¨< Lò' ¾}Ý’¨< °n K›Ñ`

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

`¡¡w ”Å}ðçS ¾Ñ<U\¡ SÒ²” 2/ The warehouse operator on receiving the goods
Lò u²=I ›”kê ”®<e ›”kê (1) shall identify and register the goods on the
u}Ñ–¨< S[Í SW[ƒ °n¨<” KÃ„ basis of the information supplied in accordance
ÃS²ÓvM:: with sub-article (1) or this Article.
3/ u²=I ›”kê ”®<e ›”kê (1) “ (2) 3/ Goods without declaration pursuant to sub-
“ u²=I ›ªÏ Ÿ›”kê 03 eŸ 05 articles (1) and (2) of this Article and Articles
u}SKŸ}¨< SW[ƒ SÓKÝ 13 to 15 or this Proclamation shall be presumed
ÁM}cÖuƒ °n K›Ñ` ¨<eØ õÐ to have been imported for home consumption
”ÅS× }qØa k[Ø“ ¡e and shall be subject to payment of duties and
ÃŸðMuM:: taxes accordingly.
4/ ¾Ö?“ U`S^ K=Å[Óuƒ ¾T>Ñv °n 4/ Goods requiring passing quarantine examination
ŸTÕÕ¹¨< ”Å}^Ñð ›eðLÑ>¨< shall, as soon as they are discharged from the means
¾Ö?“ U`S^ eŸT>ðçU É[e ŸK? of transport, be stored in a separate zone until the
KA‹ °n−‹ }KÃ„ u"D^”+” ¡MM accomplishment of quarantine examinations.
Sq¾ƒ ›Kuƒ::
5/ uvI]Á†¨< U¡”Áƒ }k××Ã“ ›ÅÑ— 5/ The master of a means of transport shall provide
¾J’< °n−‹ ŸTÕÕ¹¨< ŸS^Ñó†¨< information regarding inflammable or dangerous
uòƒ u}K¾ SÒ²” ”Ç=q¿ ¨ÃU goods, before they are discharged, so that they shall
u›e†"DÃ Ÿ¨Åw ”Ç=¨Ö< ¾TÕ be stored in a separate warehouse or be removed
Õ¹¨< Lò Te¨p ›Kuƒ:: urgently from the port.
6/ eK°n−‹ ¾}cÖ¨< SÓKÝ ÁM}TEL 6/ Where incomplete or erroneous goods
¨ÃU ¾}dd} ŸJ’“ É`Ñ>~U J” declaration is presented and if ascertained that
}wKA ¾}ðìS ›KSJ’< c=[ÒÑØ it is due to inadvertent error, an amendment
T[T>Á ”Ç=cØ K=Å[Ó Ã‹LM:: shall be allowed by furnishing supplementary
report.
7/ k[Ø dÃŸðMv†¨< ¨Å ¨<Ü ›Ñ` 7/ The master of a means of transport shall present
uT>H>É TÕÕ¹ LÃ ¾}Ý’<“ a declaration, upon return to the initial loading
KTÕÕ¹¨< ›eðLÑ> ¾J’< ’ÇÏ' pvƒ' customs port, about the consumed, sold or
SKª¨Ý−‹“ °n−‹ ¨ÃU uÑ<µ disposed and remaining fuel, lubricants, spare
LÃ KS”ÑÅ™‹“ KW^}™‹ ¾T>¨<K< parts and other goods necessary for the
UÓw“ SÖÙ‹ ¨ÃU ¾eÙ“ operation of the means of transport or food
¾iÁß n−‹ uÑ<µ ¨pƒ ØpU LÃ staff, drinks and articles for gift or sale to
ŸªK< ¨ÃU Ÿ}gÖ< TÕÕ¹¨< °n−‡
passengers and employees onboard of the
¨Å}Ý’<uƒ ¾Ñ<U\¡ ×u=Á c=SKe
¾TÕÕ¹¨< HLò ØpU LÃ ¾ªK¨<”' means of transport and which were loaded
ueÙ ¾}LKð¨<”' ¾}gÖ¨<”“ without payment of duties and taxes.
¾}[ð¨<” ¾T>ÁXÃ SÓKÝ Tp[w
›Kuƒ::
&5. ¾TÕÕ¹ Lò ÓÈ

&5. 75. Obligation of Master of Means of Transport
1/ T”—¨<”U ¾TÕÕ¹ GLò' 1/ The master of any means of transport shall:
G) ¨Å›Ñ` ¾T>Ñv ¨ÃU Ÿ›Ñ` ¾T> a) only use authorized customs routs for
¨× TÕÕ¹ uvKeM×’< Ÿ}ðk arrival and departure of the means of
Å¨< ¾Ñ<µ SeS` ¨<ß T”kd transport, for loading and unloading of
ke' TqU' S”ÑÅ— Tdð`' goods, and for embarkation and
°n T¨<[É ¨ÃU T^Ñõ disembarkation of passengers;
¾KuƒU::
b) submit to the appropriate customs officer
K) ß’ƒ ¨ÃU c¨< KTÕÕ´ ¾Y^ documents that show the means of
ðnÉ ¾}cÖ¨< SJ’<” transport is duly licensed to transport
¾T>Á[ÒÓØ c’É ›Óvw LK¨<
cargos or passengers;
¾Ñ<U\¡ gÝ’¨<” arrival or before departure of the means
¨ÃU ¾T>^Ñð¨<” ¨ÃU ¾T>dð ¨<” of transport that show the list of goods
¨ÃU ¾T>¨`Å¨<” ¨ÃU ›Ñ` and persons loaded and taken onboard,
›s`Ù ¾T>H@Å¨<” ”Ç=Gk[¨<” °n“ S”ÑÅ— discharged and stay onboard or continue
¾T>ÁSK¡ƒ ´`´` SÓKÝ ›Óvw in transit;
LK¨< ¾Ñ<U\¡ g<U Tp[w ›Kuƒ&
d) refrain from embarking or disembarking
S) vKYM×’< ðnÉ dÃcÖ¨<“ passengers or loading or unloading
Ñ<U\¡ g<U uYõ^¨< dÃÑ˜ cargos in the absence of customs officer
S”ÑÅ— Tdð` ¨ÃU T¨<[É unless authorized or by the Authority;
¨ÃU °n SÝ” ¨ÃU T^Ñõ
›Ã‹MU& e) never allow any unauthorized person to
approach to the means of transport;
W) Ÿ}ðkÅKƒ c¨< ue}k` T”—
¨<U K?L c¨< ¨Å TÕÕ¹¨<
”Ç=ÖÒ SõkÉ ¾KuƒU&
f) report to the customs officer and
[) TÕÕ¹¨< ¾Ñ<U\¡ Y’-Y`¯ƒ discharge the cargo for customs control
¾}ðìSuƒ” °n ß• ”Ç=”k where the time for departure of the
dke uÑ<U\¡ g<U ðnÉ Ÿ}c means of transport is delayed for more
Ö¨< u%EL Ñ<µ¨< Ÿ!4 c¯ƒ uLÃ than 24 hours or canceled after it is
Ÿ²Ñ¾ ¨ÃU Ÿ}c[² ÃI”’< authorized to depart.
KÑ<U\¡ g<U uTd¨p °n−‡
”Ç=^Ññ“ uvKYM×’< Øun
Y` ”Ç=J’< TÉ[Ó ›Kuƒ::
2/ u²=I ›”kê ”®<e ›”kê 1(G) ¾}Å’

ÑÑ¨< u=•Ù Ÿ›pU uLÃ ¾J’ G<’@ 2/ Notwithstanding the provisions of sub-article
c=ÁÒØU T”—¨J”uƒ Ñ>²? stop the means of transport at any place other
¾TÕÕ¹¨< Lò G<’@¨<” u›pû= than a customs port; provided, however, that he
Á¨< LK¨< ¾Ñ<U\¡ êQðƒ u?ƒ ¨ÃU shall immediately report the incident to the
u›"vu=¨< ¾Ñ<U\¡ êQðƒ u?ƒ ŸK?K nearest customs office or, in the absence of
K›"vu=¨< ›e}ÇÅ` Td¨p ›Kuƒ:: customs office, to the local administration
office.
&6. ¾ÑŸ}K<ƒ” ÓÈ−‹SðçU
›Kuƒ&
G) KÑ<U\¡ Y^ ›eðLÑ> ¾J’< u=a
a) provide offices equipments and
−‹ ”“ ŸY^¨< Ò` }ÁÁ»’ƒ
ÁL†¨<” Sd]Á−‹“ ²S“© technological devices necessary for
‚¡•KAÍ=−‹” ¾TTELƒ& customs operations;
K) ¨Å SÒ²” ¾T>Ñu<“ ¾Ñ<U\¡

Y’-Y`¯ƒ }ðêVv†¨< ¾T> b) keep registration book in accordance with
¨Ö< °n−‹” vKYM×’< uT>¨ directive issued by the Authority for the
e’¨< ¾S´ Ñw ›ÁÁ´ Y`¯ƒ goods entering into and cleared from the
SW[ƒ SS´ Ñw“ u¾Ñ>²?¨<
KvKYM×’< ]þ`ƒ ¾TÉ[Ó& warehouse, and report to the Authority
from time to time;
N) uSÒ²’< ¾T>kSÖ<ƒ” °n−‹
”Å ¯Ã’†¨<“ ”ÅvI]Á†¨< c) segregate goods on the basis of their type
uSK¾ƒ KÅI”’†¨< }eTT> and nature for the purpose of their safe
uJ’“ KlØ Ø` uT>ÁS‹ storage and convenience in control;
G<’@ ¾TekSØ&
S) vKYM×’< ¾T>M"†¨< ¾Ñ<U\¡ d) provide proper reply to the queries made
g<V‹ KT>Ákù<ƒ ØÁo }Ñu= by customs offices assigned by the
ULi SeÖƒ“ KlØØ`“ Authority and cooperate for inspection and
KU`S^ Y^†¨< ¾S}vu`& investigation;
W) uSÒ²’< ¨<eØ Ñw}¨< ¾}ðk e) report and transfer to the Authority those
Å¨< ¾Ñ>²? ÑÅw ¾VL†¨<” °n goods deposited in the warehouse for more
−‹ ´`´` uT¨<×ƒ Td¨ than the time specified under this
p“ °n−‡” KvKYM×’< ¾T
Proclamation;
e}LKõ&
[) uvKYM×’< ÁM}ðkÅ °n ¨Å f) ensure that no goods enter or removed
SÒ²” ”ÇÃÑv ¨ÃU ŸSÒ²” from the warehouse without the permission
”ÇÃ ¨× ¾Sq×Ö`& of the Authority;
c) ¾}cÖ¨<” ¾Ñ<U\¡ SÒ²” g) secure renewal of his customs warehouse
ðnÉ u¨p~ ¾TdÅe& license within the specified time;
g) ðnÉ ÁM}c×†¨< c−‹ ¨Å h) prohibit unauthorized persons from
SÒ ²” ”ÇÃÑu< ¾Sq×Ö`& entering the customs warehouse;
k) ¾Ñ<U\¡ Y’-Y`¯ƒ ¾}Ö“kk i) release goods from the customs warehouse
uƒ” °n ¨Ç=Á¨<’< ”Ç=¨× upon the completion of customs
¾TÉ[Ó:: formalities.
gA 4¹þ6)% ØÁ‰L U¶T Uz¤È qÜ_R !7 02 qqN 21 ›.M Federal Negarit Gazeta No. 27 19th February, 2009 …. page 4650
&7. ¾Ñ<U\
&7. ¾Ñ<U\¡ e’ Y`¯ƒ ›eðíT> ÓÈ 77. Obligations of Customs Clearing Agents
1/ T”—¨<U c¨< ¾°n ›eSÜ¨<” 1/ Any person who engages in clearing goods on
¨ÃU LŸ=¨<” ¨¡KA ¾Ñ<U\¡ Y’ behalf of an importer or exporter shall be
Y`¯ƒ KTeðìU ¾Ñ<U\¡ Y’- required to be licensed as a customs clearing
Y`¯ƒ ›eðíT>’ƒ ðnÉ K=•[¨< agent.
ÃÑvM::
2/ Notwithstanding the provisions of sub-article
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@ (1) of this Article, the owner of goods shall,
u=•Ù ¾°n¨< vKu?ƒ ¾S<Á without showing certificate of professional
T[ÒÑÝ c`+òŸ?ƒ Tp[w competence, be able to complete customs
dÁeðMÑ¨< ¾Ñ<U\¡ e’-e`¯ƒ formalities by himself.
SðìU Ã‹LM::
3/ Where customs formalities are completed
3/ ¾Ñ<U\¡ Y’-Y`¯ƒ ¾T>ðìS¨<
through a customs clearing agent, the owner of
u¨Ÿ=M ›T"˜’ƒ ŸJ’ ¨Ÿ=K<“
¾n¨< vKu?ƒ eKk[Ø“ ¡e ¡õÁ the goods and the agent shall jointly and
u›”É’ƒ“ u’ÖL Lò ÃJ“K<:: severally be liable for the payment of customs
duties and taxes.
4/ ¾Ñ<U\¡ Y’-Y`¯ƒ ›eðíT>’ƒ
ðnÉ ¾T>cØuƒ G<’@“ vKðnÊ‹ 4/ Conditions of licensing clearing agents, and
¾T>•b†¨< Sw„‹“ ÓÈ−‹ their rights and obligations shall be prescribed
u²=I ›ªÏ SW[ƒ uT>¨× Å”w by regulations to be issued hereunder.
Ã¨c“M::
78. Obligation to provide Information

&8. S[Í ¾SeÖƒ ÓÈ
&8.
1/ ¾Ñ<U\¡ QÓ” uS}LKõ k[Ø ÁM}
ŸðKuƒ ¨ÃU v’e}— ¾}ŸðKuƒ ¨ÃU 1/ Any person who has information about
¾}ŸKŸK ¨ÃU ÑÅw ¾}Å[Ñuƒ ¨ÃU uncustomed or less taxed or prohibited,
¾¢”ƒav”É °n S•\” ¾T>Á¨Ñ˜ immediately inform the nearest customs office
¾vKYM×’< êQðƒ u?ƒ ¨ÃU ¾QÓ or law enforcement authority.
›eŸv] ›"M Td¨p ›Kuƒ::
2/ T”—¨cÖ¨< S[Í“ 2/ The information supplied and the identity of the
T”’~ uT>eØ` ÃÖunM:: informant shall not be disclosed.
3/ u²=I ›”kê ”®<e ›”kê (1) 3/ Where the information supplied to the
u}ÑKç¨< SW[ƒ KvKYM×’< Authority or other law enforcement authority
¨ÃU KQÓ ›eŸv]¨< ›"M u}cÖ pursuant to sub-article (1) of this article leads to
Te[Í SW[ƒ ¾}Ñ–<ƒ °n−‹ seizer of the goods, all persons that have
ulØØ` e` ”Ç=¨<K< KTÉ[Ó provided information, cooperated and
K}vu\ƒ' ÉÒõ &78 KcÖ<ƒ supported the Authority shall be rewarded in
c−‹ vKYM×’< uT>Á¨×¨< accordance with directives issued by the
SS]Á SW[ƒ ä ÃŸðLM:: Authority.
&9. S[Í−‹” Ãµ eKTq¾ƒ

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

¾Ñ<U\¡ Y’-Y`¯ƒ }ðîVv
†¨< Ÿ}Kkluƒ k”' a) goods imported for home consumption are
released for free circulation upon the
K) ¾¨Ü °n−‹ Ç=¡L^c=Ä” }k completion of customs formalities;
vÃ’ƒ "Ñ–uƒ k”'
b) an export declaration is accepted for export
N( Ÿk[Ø ’í J’¨< uÑ>²?Á©’ƒ ¾Ñu< goods;
°n−‹” KZe}— ¨Ñ” KTe}L
KKõ ¾Ñ<U\¡ Y’-Y`¯ƒ Ÿ}Ö c) customs formalities are completed to
“kkuƒ k”' transfer goods imported temporarily on
ËUa ÃJ“M:: duty free basis.
3/ uvKYM×’< }kvÃ’ƒ ÁÑ–<“ 0

¯Sƒ ÁKó†¨< Ç=¡L^c=Ä•‹“ 3/ Customs declaration and supporting document
ÅÒò c’Ê‹ uT“†¨"M ²È ”Ç=k[ì< }Å`Ñ¨< K=¨ÑÆ years may be disposed after being stored
Ã‹LK<:: electronically.
4/ u²=I ›”kê ”®<e ›”kê (3) SW[ƒ
¾}k[ì< c’Ê‹ uIÓ òƒ Ÿ<M 4/ Documents retained pursuant to sub-article (3)
}kvÃ’ƒ Ã•^†ªM::
of this Article shall have the same legal effect.
'. ¾S}vu` ÓÈ 80. Duty to Cooperate
1/ T”—¨Ñv KS¨×ƒ ”Ç=‹K< 1/ Any person shall have the duty to cooperate
ƒww` TÉ[Ó ›Kuƒ:: with employees assigned by the Authority in
2/ ¾ôÈ^M“ ¾¡MM ¾S”ÓYƒ ›"Lƒ discharging their official duties efficiently.
¢”ƒav”É” KSq×Ö` uT>Å[Ó 2/ Federal and regional state organs shall
e^ ¾S}vu` Lò’ƒ ›Kv†¨<:: cooperate with the Authority in the fight against
3/ ¢”ƒav”É”“ QÑ-¨Ø ¾”ÓÉ ”pe contraband.
nc?” KSq×Ö` uT>Å[Ó Ø[ƒ 3/ Where the Authority, in the fight against
vKYM×’< Ÿ›pS< uLÃ c=J”' contraband, encounters circumstances which
ŸT>SKŸ†¨< ¾ôÉ^M“ ¾¡MM are beyond its control, it may discharge its
S”Óeƒ ¾ìØ ›eŸv] ›"Lƒ Ò`
uSJ” u×U^ e^¨<” K=ÁŸ“¨<” duties in collaboration with the Federal and
Ã‹LM:: Regional enforcements organs.
4/ ¾Ñ<S\¡ g<U }Óv\” KTŸ“¨”

°`Ç c=ÖÃp T“†¨<U QÓ 4/ Any law enforcement body shall, upon request,
›eŸv] ›"M ÉÒõ SeÖƒ ›Kuƒ:: assist a customs officer in discharging his duty
properly.
5/ u²=I ›”kê ¾}Ökc<ƒ ›"Lƒ
}Ñu=“ }S××˜ HÃM }ÖpS¨<
QÑ¨Ø e^” TeqU Ã‹LK<:: 5/ The bodies referred to in this Article may use
appropriate and proportional force to stop an
illegal activity.
U°^õ ›e^ Zeƒ

¾Ñ<U\
¾Ñ<U\¡ gŸ}K<ƒ YM×”“ 81. General
}Óva‹ Ã•\M&
1/ Any customs officer shall have the powers and
G) uSÅu— Y^¨< LÃ vKuƒ Ñ>²? duties to:
ÃI” ›ªÏ ¨ÃU vKYM×’<
¾T>ÁeðìT†¨<” K?KA‹ QÑA‹ a) while in discharging his duties, examine
¾}LKñ c−‹”' n−‹”“ and detain or seize persons or goods and
¾SÕÕ¹ ²È−‹” ÃðƒhM' means of transport contravening this
ulØØ` Y` Á¨<LM& u²=I Proclamation or other laws to enforced by
›ªÏ Sc[ƒU ›eðLÑ>¨<” the Authority; and shall take necessary
ÙÍ ÃëÇM& measures in accordance with this
K) ŸÑ<U\¡ Y’-Y`¯ƒ ›ðíìU Proclamation;
Ò` u}ÁÁ² Te[Í−‹ u›ß` b) where there is sufficient ground to suspect
Ñ>²? ¨<eØ K=c¨\ ¨ÃU K=Öñ an evidence relating to customs formalities
Ã‹LK< ¾T>M um Ø`×_ may be lost within a short period of time,
c=ÁÉùƒ uT“†¨²?“ x conduct a search at any time and place
ÁK õ`É u?ƒ ƒ°³´ wù^
without court warrant;
T"H@É Ã‹LM&
N) ¾Ñ<U\¡ QÑA‹ uS}LKõ ¾}ðìS<
¨”ËKA‹” U`S^ Á×^M' S´Ñw c) investigate offences committed in violation
ÁÅ^ÍM& ›eðLÑ> Te[Í−‹”
uTcvcw ¡e ”Ç=Sc[ƒ K›nu? of customs laws, prepare files, gather
QÓ Áe}LMóM& u¨”ËK— SpÝ necessary evidences and forward same to
Y’-Y`¯ƒ QÓ u}Å’ÑÑ¨< Sc[ƒ the prosecutor to institute criminal
}Ö`×]−‹” uªeƒ“ K=Kp proceedings; release a suspect on bail in
Ã‹LM& accordance with the Criminal Procedure
2/ u²=I ›”kê ”®<e ›”kê 1(K) SW Code;
[ƒ u}"H@Å wù^ ¾}Ñ– Te[Í 2/ Evidence produced by search conducted
uõ`É u?ƒ }kvÃ’ƒ Ã•[ªM::
pursuant to sub-article 1(b) of this Article shall
3/ ¾Ñ<U\¡ g<U u²=I ›”kê ”®<e be acceptable by courts.
›”kê 1(N) ¾}SKŸ}¨<” }Óv` 3/ A customs officer shall, in exercising his
uTeðçU [ÑÉ u¨”ËK— SpÝ
powers and duties specified under sub-article
Y’-Y`¯ƒ QÓ KþK=e ¾}cÖ¨<
YM×”“ }Óv` Ã•[ªM:: 1(c) of this Article, have the powers and duties
vested in a police officer under the Criminal
4/ ;<= > ;<= ? @ Procedure Code.
)'A BCD? %5E F
4/ A custom officer shall possess identification
7G &:
H IJKD E card and wear an officer uniform before he
7? A%33 )'A %'&LL commences search in executing the customs
M: C7? N33 laws. The search shall be undertaken by the
same gender.
'2.
'2. ¾Sð}i'
¾Sð}i' ¾SÁ´“ ulØØ` Y` 82. Power to Examine, Seize and Detain
¾TªM eM×”
1/ Any customs officer:
1/ ¾Ñ<U\¡ g<U'
a) may enter into any means of transport and,
G) uT“†¨Ñ–< k[Ø ÁM}ŸðKv†¨<” and seal goods subject to payment of duties
n−‹ uSK¾ƒ' uSð}i“ uT and taxes and make them pass through
gÓ K}Ñu=¨< ¾Ñ<U\¡ Y’ Y` customs formalities;
¯ƒ ›ðíìU SÓKÝ ”Ç=k`
wv†¨< KTÉ[Ó Ã‹LM&
K) ¨Å Ñ<U\¡ ¡MM uT>Ñv ¨ÃU

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

’ƒ u›Óvu< ÑMë u²=I ›”kê SW
[ƒ ¾n−‹” iÓ uT”dƒ ¨ÃU 3/ A customs officer may use the police force
ulMõ ¾}²Ñ< n−‹” uS¡ðƒ where he is denied to remove the packages or
õ}h KTÉ[Ó ¾T>SKŸ}¨<” c¨< open the containers of goods for examination
ÖÃq ðnÉ "LÑ– ¾þK=e ÃM pursuant to the provisions of this Article after
K=ÖkU Ã‹LM:: properly introducing himself to the concerned
person.
'4.
'4. c’Ê‹” ¾SS`S`“ ulØØ` Y`
¾TªM YM×”
84. Power to Examine and Seize Documents
1/ ¾Ñ<U\¡ gÑ˜ c’É ›ek`x K=S[U`“ cases of under invoiced goods or goods found
¾c’Ê‡” pÍ= KS¨<cÉ Ã‹LM:: without completing customs formalities,
examine and take copies of documents under
2/ ¾Ñ<U\¡ g<U uQÑ-¨Ø S”ÑÉ ¨Å the possession of any person.
›Ñ` ¾Ñv ¨ÃU Ÿ›Ñ` ”Ç=¨×
¾}Å[Ñ ÁK °n eKS•\ um
S[Í ¨ÃU Ø`×_ c=•[¨<
°n¨<”“ °n¨<” ¾}SKŸ~ c’Ê‹” 2/ A customs officer may, where he has sufficient
K=S[U` Ã‹LM:: grounds to believe that the law is violated with
respect to imported or export goods, examine
3/ u²=I ›”kê ”®<e ›”kê (1) ¨ÃU the goods and their documents.
(2) SW[ƒ ¾}S[S\ c’Ê‹
K¨”ËM ¡e uTe[Í’ƒ ¾T>ðKÑ< 3/ A customs officer shall have the power to seize
c=J” ¾Ñ<U\¡ g<U c’Ê‡” documents examined pursuant to sub-article (1)
ulØØ` Y` ¾TªM YM×” or (2) of this Article where they are needed as
Ã•[ªM:: evidence for instituting criminal proceedings.
'5.
'5. uþe n” ¾S¡ðƒ“
¾S¡ðƒ“ ¾SS`S`
YM×”
85. Power to Open and Examine Postal Goods
1/ ¾Ñ<U\¡ g<U Kk[Ø“ ¡e ¡õÁ
›ðíìU c=vM ¾þe n−‹”
vKu?~ ¨ÃU ¨Ÿ=K< ¨ÃU ¾þe 1/ A customs officer shall, for the purpose
É`Ï~ }¨"Ã vKuƒ ¾S¡ðƒ“ payment of customs duties and taxes, have the
¾SS`S` YM×” Ã•[ªM:: power to open and examine postal goods in the
2/ ¾Ñ<U\¡ g<S< u²=I ›”kê ”®<e ›” presence of the owner of the goods or his agent
kê (1) u}SKŸ}¨< U`S^ or a representative of the post officer.
¨<Ö?ƒ SW[ƒ ¾þe n” ulØ 2/ The customs officer may seize or restrict the
Ø` Y` ”Ç=¨<M TÉ[Ó ¨ÃU
movement of postal goods upon the result of
”penc?¨<” SÓƒ Ã‹LM::
the examination conducted pursuant to the
3/ K²=I ›”kê ”®<e ›”kê (1) ›ðíìU provisions of sub-article (1) of this Article.
#
vKu?ƒ$ TKƒ KÑu= n }kv¿
¨ÃU K¨Ü n LŸ=¨< ’¨<:: 3/ For the purpose of sub-article (1) of this
Article, the term “owner” means the consignee
for import goods and sender for export goods.
'6.
'6. ¾ôÈ^M þK=e YM×”“ }Óv` 86. Powers and Duties of the Federal Police
¾ôÈ^M þK=e ÃI” ›ªÏ ¨ÃU vK The Federal police shall, with respect to the
YM×’< ¾T>ÁeðêT†¨<” K?KA‹ enforcement of this Proclamation and other laws
QÑA‹ uTeŸu` [ÑÉ' that are enforced by the Authority:
1/ ¾¢”ƒav”É ”penc?−‹” ÃŸLŸ 1/ control contraband activities; seize contraband

LM& ¾¢”ƒav”É n−‹” ÃÃ³M' goods and hand over them to the Authority;
KvKYM×’< Áe[¡vM&
2/ apprehend criminal suspects and bring them to
2/ ¾¨”ËM É`Ñ>ƒ }Ö`×]−‹” ›É• justice;
uSÁ´ KQÓ Ák`vM&
3/ Produce prosecutor’s witnesses to the court of
3/ ¾®nu? QÓ Ue¡a‹” Kõ`É u?ƒ law;
Ák`vM&
4/ accompany customs transit goods and vehicles;
4/ }LLò ¾Ñ<U\¡ n−‹”“ }iŸ`"
]−‹” ÁÏvM&
5/ ¾Ñ<U\¡ gÁŸ“¨<”uƒ ¨pƒ ¾þK=e the necessary support in the discharge of their
ÃM SÖkU c=ÁeðMÑ¨< ÉÒõ duties;
Ãc×M&
6/ use appropriate and proportional force to
6/ ¾õ}h Y^ ”ÇÃŸ“¨” ¾T>ðÖ`” control any act of obstruction in conducting
G<Ÿƒ ulØØ` Y` KTªM }Ñu=“ inspections;
}S××˜ ¾J’ ÃM ÃÖkTM&
7/ guard institutions, controlling stations and
7/ Øun KT>ÁeðMÒ†¨< ¾vKYM×’< warehouse of the Authority, which require
}sTƒ' Sq×Ö]Á ×u=Á−‹“ protection;
¾Ñ<U\¡ SÒ²•‹ Øun ÁÅ`ÒM&
8/ guard customs check points and national
8/ QÑ¨Ø n K=}LKõv†¨< uT>‹K< frontiers through which illicit goods may cross
¾›Ñ]~ É”ua‹“ Ÿ?L−‹ Øun border.
ÁÅ`ÒM::
87. Complaint Handling Procedure
'7. ¾p_ ›k^[w“ ›ðƒ e`¯ƒ
1/ u°n−‹ ¾Y]ƒ ›Ñ` ›¨dc”' ªÒ
›}TS”' ›cÁ¾U' ›SÇÅw ¨ÃU 1/ Where any protest arises as to origin, valuation,
u]õ M¡ LÃ }n¨<V ¾k[u commodity description, classification or tariff
”ÅJ’ ¾}n¨<V¨< ’Øw Ÿ}S²Ñu rate, the duties shall be payable in accordance
u%EL vKYM×’< uT>ë’¨< SW[ƒ with the decision of the Authority upon
k[Ö< ÃŸðLM:: registration of the point of protest.
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ 2/ A person who has paid duties under protest
k[Ö<” u}n¨<V ¾ŸðK c¨< ¡õÁ pursuant to sub-article (1) of this Article may
uðçS u05 k“ƒ ¨<eØ p_¨<” appeal to a review committee established by the
uvKYM×’< K}ssS¨< ›u?~ Authority, within 15 days after the date of
›×] u<É” Tp[w Ã‹LM:: payment.
3/ ¾vKYM×’< ›u?~ ›×] u<É”' 3/ The review committee of the Authority shall
examine complaints regarding:
G( u°n−‹ ¾Y]ƒ ›Ñ` ›¨d a) origin, valuation, commodity description,
c”' ªÒ ›}TS”' ›cÁ¾U' classification and tariff rates;
›SÇÅw“ u]õ M¡'
b) administrative decision given in
K( u²=I ›ªÏ ›”kê 1)7 SW accordance with Article 107 of this
[ƒ uT>cÖ< ›e}ÇÅ^© ¨<d’@ Proclamation; and
−‹' “
N) ŸÑ<U\¡ Y’ Y`¯ƒ ›ðíìU c) other administrative decisions in respect
Ò` u}ÁÁ² uT>cÖ< K?KA‹ completion of customs formalities;
›e}ÇÅ^© ¨<d’@−‹'
and submit recommendations to the Director
LÃ ¾T>kù< p_−‹” SÙa General.
Kª“ ÇÃ_¡}\ ¾¨<d’@ Hdw
Ák`vM::
4/ u}n¨<V k[Ø ¾ŸðK c¨< veS² 4/ Where a decision is given in favor of the person
Ñu¨< }n¨<V SW[ƒ ¨<d’@ ¾}c
who paid under protest, the excess amount of
ÖKƒ ”ÅJ’ uƒ`õ ¾}ŸðK¨<
money paid shall be refunded within 30 days
Ñ”²w ¨<d’@ u}cÖ u" k” ¨<eØ
after the date of the decision.
ÃSKeKM::
5/ The person who paid duties under protest and is
5/ u}n¨<V k[Ø ¾ŸðK c¨< uª“
ÇÃ_¡}\ u}cÖ¨< ¨<d’@ p` ¾}c– aggrieved by the decision of the Director
General may lodge an appeal to the Tax Appeal
”ÅJ’ ¨<d’@¨< uÅ[c¨< " k”
¨<eØ KÓw` ÃÓv˜ Ñ<v›? ÃÓv˜ Commission within 30 days after the date he
Tp[w Ã‹LM:: received the decision of the committee.
6/ ª“ ÇÃ_¡}\ ¨<d’@ ¾cÖuƒ Ñ<ÇÃ 6/ Where no appeal is lodged to the Tax Appeal
u²=I ›”kê ”®<e ›”kê (5) Commission in accordance with sub-articles (5)
SW[ƒ KÓw` ÃÓv˜ Ñ<v›? "Mk[u of this Article, the decision of the Director
¨<d’@¨< ¾SÚ[h ÃJ“M:: General shall be final and conclusive.
7/ The Tax Appeal Commission shall examine
and decide, in accordance with the law, on
7/ ¾Ów` ÃÓv˜ Ñ<v›? u²=I ›”kê cases submitted to it within the time specified
”®<e ›”kê (5) LÃ u}SKŸ}¨< in sub-article (5) of this Article.
Ñ>²? ¨<eØ ¾k[uKƒ” Ñ<ÇÃ SÙa
uQÓ SW[ƒ ¨<d’@ Ãc×M::
8/ The Tax Appeal Commission shall have the
8/ ¾Ów` ÃÓv˜ Ñ<v›? u²=I ›ªÏ power granted to it in the Income Tax
SW[ƒ ¾k[u<Kƒ” Ñ<ÇÄ‹ SÙa Proclamation to decide cases submitted to it in
KS¨c” uÑu= Ów` ›ªÏ ¾}cÖ¨<
accordance with this Proclamation.
YM×” Ã•[ªM::
9/ Any party dissatisfaction with the decision of
9/ ¾Ów` ÃÓv˜ Ñ<v›?¨< ucÖ¨< ¨<d’@
the Tax Appeal Commission may appeal to the
LÃ p` ¾}c– ¨Ñ” ¨<d’@ u}cÖ "
Federal High Court within 30 days from the
k“ƒ ¨<eØ KôO^M Ÿõ}— õ`É
date of receipt of the decision of the Appeal
u?ƒ ÃÓv–<” Tp[w Ã‹LM::
Commission.
10/ Other appeal procedures prescribed by the
0/ K?KA‹ eKÃÓv˜ ›k^[w Y`¯ƒ Income Tax Proclamation shall be applicable to
uÑu= Ów` ›ªÏ ¾}SKŸ~ É”Ò appeals presented pursuant to this
Ñ@−‹ u²=I ›ªÏ SW[ƒ KT>kù< Proclamation..
ÃÓv™‹U }ðíT> ÃJ“K<::
88. Right of Customs Officer

'8.
'8. ¾Ñ<U\
¾Ñ<U\¡ g<U Swƒ
Any customs officer shall be entitled to the services

T”—¨ƒ U¡”Áƒ KT>k`wuƒ ¡e
uvKYM×’< ¨Ü ¾Øwp“ ›ÑMÓKAƒ proceedings instituted against him in connection
”Ç=ÁÑ˜ ¨ÃU ¾vKYM×’< ’Ñ[ðÏ with any act committed in the course of properly
”Ç=Ÿ^Ÿ`Kƒ ÃÅ[ÒM:: discharging his official duties.
¡õM ›^ƒ PART FOUR

uÑ<U\
uÑ<U\¡ Y^ LÃ eKT>ðçS< ¨”ËKA‹ OFFENCES AGAINST CUSTOMS ACTIVITIES
U^õ ›”É CHAPTER ONE
uvKeM×’< W^}™‹ eKT>ðìS< ¨”ËKA‹ OFFENCES COMMITTEE BY CUSTOMS
OFFICERS
'9.
'9. ¾S<e“ É`Ñ>ƒ 89. Corrupt Practices
T”—¨<U ¾Ñ<U\¡ g<U SÅKÁ Any customs officer who, by receiving a bribe, by
uSkuM' uÚÉ“ ¨ÃU uK?L ¾ØpU reason of nepotism or in consideration of any other
Ó”–<’ƒ' unlawful benefit:
1/ ¾}ŸKŸK' ÑÅw ¾}Å[Ñuƒ ¨ÃU 1/ allows or attempt to allow the importation or
k[Ø ÁM}ŸðKuƒ °n ¨Å ›Ñ` exportation of prohibited or restricted goods or
”Ç=Ñv ¨ÃU Ÿ›Ñ` ”Ç=¨× ÁÅ[Ñ goods on which duties are not paid;
¨ÃU KTÉ[Ó ¾VŸ[ ”ÅJ’'
2/ uGc}— ¨ÃU u}ßu[u[ ¾Ñ<U\¡ 2/ allows the completion of customs formalities

Ç=¡L^c=Ä” ¨ÃU ÅÒò c’É on the basis of false or deceitful customs
¾Ñ<U\¡ Y’-Y`¯ƒ ”Ç=ðçU' declaration or supporting documents, reduce or
k[Ø“ ¡e ”Ç=k’e ¨ÃU relief or attempt to reduce or relief payments of
”ÇÃŸðM ÁÅ[Ñ ¨ÃU KTÉ[Ó duties and taxes, cooperates in committing such
¾VŸ[' ¾}vu[ ¨ÃU ’²=I” acts or engages in similar activities;
¾SdcK< K?KA‹ É`Ñ>„‹” ¾ðìS
”ÅJ’' shall be punishable in accordance with the relevant
provisions the criminal law and of evidence and
›Óvw’ƒ vL†¨< ¾¨”ËM IÓ “ ue’ procedural law of the Federal Ethics and Anti
UÓv`“ ì[ S<e“ ¢T>i” ¾¨”ËM“ Corruption Commission.
¾Te[Í ¾e’ e`¯ƒ É”ÒÑ@−‹ Sc[ƒ
Ãk×M::
(. uYM×” ›LÓvw eKSÖkU 90. Abuse of Power

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

%'P'
G/ ›ÑMÓKA„‹” ÁÕ}}' °n−‹
”Ç=Á²< ¨ÃU ¾Ñ<U\¡ Y’ a/ lags in providing services, seize goods or
Y`¯ƒ ðêS¨< ”ÇÃ¨Ö< ÁÅ retard their customs clearance, disrupt the
[Ñ' TÕÕ¹−‹ ŸÑ<µ›†¨< ” voyage of a means of transportation or
Ç=e}ÕÑAK< ÁÅ[Ñ ¨ÃU ’²=I” commits other similar offences,
¾SdcK< É`Ñ>„‹” ¾ðçS ”Å
J’ ¨ÃU'
K/ ¾}cÖ¨<” g<Sƒ ¨ÃU eM×” b/ misuses his official position or the power
uÓMê }Óv` ¨ÃU uÓÉðƒ proper to his office, whether by a positive
ÁK›Óvw ¾}ÑKÑK ”ÅJ’ act or by a culpable omission, or
¨ÃU'
N/ uÓMê Ÿ}cÖ¨< eM×” ›Mö c/ exceeds the power with which he is
¾c^ ”ÅJ’ ¨ÃU' officially invested, or
S/ eM×’< ¾TÃðpÉKƒ” Ñ<ÇÃ d/ performs official acts when he is not, or no

u}KÃU eM×” dÃ•[¨< ¨ÃU longer, qualified to do so, especially in the
Ÿe^¨< ŸÑÅ'Ÿ}³¨[' ¨ÃU case or in consequence of incompetence,
eM×’<” ¨ÃU Lò’~” Ÿ}¨ suspension, transfer, removal from office
uL ¾cûƒ ”ÅJ’' or its cessation,
Ÿfeƒ eŸ ›e` ¯Sƒ uT>Åè
shall be punishable with rigorous imprisonment
ê’< Y^ƒ Ãk×M::
from 3 up to 10 years.
U°^õ G<Kƒ
CHAPTER TWO
uK?KA‹ c−‹ eKT>ðìS< ¨”ËKA‹ OFFENCES COMMITTED BY OTHER PERSONS
91. Contraband
(1. ¾¢”ƒav”É ¨”ËM
(1. ¨”ËM
1/ T”—¨ÁeðîT†¨<” K?KA‹ Proclamation or other laws enforced by the
QÑA‹ ¨ÃU u’²=G< SW[ƒ ¾¨Ö< Authority, including regulations and directives
Å”x‹” ¨ÃU SS]Á−‹” uS}LKõ
issued there under, imports or exports
¾}ŸKŸK<' ÑÅw ¾}Å[Ñv†¨< ¨ÃU
¾Ñ<U\¡ Y’-e`›ƒ ÁM}ðìSv†¨< prohibited or restricted goods or without
n−‹ ¨Å Ñ<U\¡ ¡MM "eÑv ¨ÃU customs clearance or illegally imports duly
ŸÑ<U\¡ ¡MM "e¨× ¨ÃU uIÒ© exported goods shall, without prejudice to the
S”ÑÉ ¾¨Ö< n−‹” uIÑ¨Ø S” forfeiture of the goods and equipments used in
ÑÉ SMf "eÑv ¨”ËK< ¾}ðìSv†¨< the commission of the offence and the proceeds
n−‹“ SX]Á−‹ “ ¾¨”ËK< õ_ thereof, be punishable with a fine equivalent to
S¨<[c< ”Å}Öuk J• u°n−‡ LÃ the amount of the customs duties and taxes
K=ŸðM ŸT>Ñv¨< k[Ø“ ¡e Ò` payable on the goods and with rigorous
uT>S×Ö” ¾Ñ”²w SkÝ“ Ÿcvƒ imprisonment from 7 to 15 years.
eŸ ›e^ ›Ueƒ ¯Sƒ uT>Åè î’<
Y^ƒ Ãk×M::
2/ u²=I ›”kî ”®<e ›”ê (1) LÃ 2/ Any person who transports, stores, offers for
u}SKŸ}¨< QÑ¨Ø S”ÑÉ ¾}Ñ–< sale or buys goods referred to in sub-article (1)
n−‹ SJ“†¨<” Á¨k ¨ÃU of this Article while being or ought to have
T¨p c=Ñv¨< n−‡” ÁÕÕ²' been aware of the illegality of their acquisition
ÁŸT†' KiÁß Ák[u ¨ÃU ¾Ñ³ shall, without prejudice to the forfeiture of the
T”—¨<U c¨< up” Mx“ K¨”ËK< goods and equipments used in the commission
v°É ¾J’<ƒ c−‹ Swƒ dÃ’" of the offence and the proceeds thereof without
¨”ËK< ¾}ðìSuƒ °n“ Sd]Á “ affecting the rights of third parties who
¾¨”ËK< õ_ S¨[c< ”Å}Öuk J• transacted in good faith, be punishable with a
un−‡ LÃ K=ŸðM ŸT>Ñv¨< k[Ø“ fine equivalent to the amount of the customs
¡e Ò` uT>S×Ö” ¾Ñ’[²w
duties and taxes payable on the goods and with
SkÝ“ Ÿcvƒ eŸ ›e^ ›Ueƒ
¯Sƒ uT>Åè î’< Y^ƒ Ãk×M:: rigorous imprisonment from 7 to 15 years.
3/ Where the offence referred to in sub-article (1)
3/ u²=I ›”kê ”®<e ›”kê (1)
¾}SKŸ}¨< ¨”ËM ¾}ðìS¨< ÃM of this Article is committed by the use of force
uSÖkU ¨ÃU uu<É” uSÅ^Ëƒ or by an organized group with the offender the
ŸJ’ ¾°n¨< S¨[e“ ¾Ñ”²w punishment shall be, without prejudice to the
SkÝ¨< ”Å}Öuk J• Ÿ05 eŸ ! forfeiture of the goods seized and fine, from 15
¯Sƒ î’< e^ƒ Ãk×M:: to 20 years rigorous imprisonment.
(2. uQÒ© n ŸKL’ƒ ¾T>ðìU ¾Tßuù`
(2. 92. Fraudulent Acts Committed under the Cover of
¨”ËM Legally Declared Goods
1/ T”—¨<U c¨< uQÒ© n ŸKL’ƒ' 1/ Any person who imports or exports or attempts
to import or export:
G( ¡MŸL ¾}Å[Ñuƒ” n ¨Å ›Ñ` a) prohibited goods under the cover of legally

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

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

K=ŸðM ¾T>Ñv¨<” k[Ø“ ¡e relation to the country of origin of goods
”ÇÃŸðM ¨ÃU ›’e}— ¾k[Ø“
¡e ¡õÁ ”Ç=ðìU ¨ÃU ¾}ŸðK
with the purpose to evade the payment of
k[Ø“ ¡e }SLi ”Ç=J” customs duties and taxes or to obtain
¾T>ÁÅ`Ó Gc}— Te[Í ¨ÃU reduction or refund of customs duties and
SÓKÝ Ák[u ”ÅJ’' taxes;
N( c’Ê‹” ¾ÅK²' ¾c[²' ¾ók c) deletes, cancels, erases or forges
¨ÃU ›eSeKA ¾W^ ”ÅJ’' documents; or
¨ÃU
d) commits any mischievous acts to evade the
S( uK?KA‹ T“†¨ÁÅ`Ó }Óv` ¾ðìS goods undeclared or those in respect of
”ÅJ’'
which false information is presented, be
Te[Í ÁMk[uuƒ ¨ÃU Gc}— SÓ punishable with a fine equivalent to the
KÝ ¾}cÖuƒ n S¨[c< ”Å} amount of the customs duties and taxes
Öuk J• un¨< LÃ K=ŸðM ŸT>Ñ payable on the goods and with rigorous
v¨< k[Ø“ ¡e Ò` uT>S×Ö” imprisonment from seven to ten years.
¾Ñ”²w SkÝ“ Ÿcvƒ eŸ ›Y`
¯Sƒ uT>Åè î’< e^ƒ Ãk×M:: 2/ Where the offence referred to in sub-article (1)
of this Article is committed by a corporate
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}S body, provisions of sub-article (2) and (3) of
KŸ}¨< ¾¨”ËM É`Ñ>ƒ ¾}ðìS¨< article 92 of this proclamation shall be
uQÓ ¾c¨<’ƒ Swƒ u}cÖ¨< É`Ïƒ
applicable.
¾J’ ”ÅJ’ u²=I ›ªÏ ›”kê (2
”®<e ›”kê 2 “ 3 Sc[ƒ }ðçT>
ÃJ“M::
94. Falsifying Documents and Symbols of the

(4. ¾vKeM×’<” c’Ê‹“ SKÁ−‹ ¨ÅGcƒ
(4. Authority
eKSK¨Ø
Any person who, with intent to cause damage to the
T”—¨ÖkUuƒ” pê' 1/ falsifies forms, seal, identity cards, emblem or

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

(5. 95. Opening of Parcels and Removal of Marks
eKT”dƒ
1/ Any person, who, without being Authorized by

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

(6. 96. Soliciting of Corrupt Practices
1/ ¾Ñ<U\¡ g<U ¨ÃU ¾ôÈ^M þK=e 1/ Any person who bribes a customs officer or
uÑ<U\¡ QÑA‹' Å”x‹“ SS]Á−‹ police officer, or induces the offer or
¾²²¨<” ”ÇÃðêU ¨ÃU ¾}ŸK acceptance of such bribe, with intent to
ŸK¨<” ”Ç=ÁÅ`Ó SÅKÁ ¾cÖ ¨ÃU procure him to perform or omit an act in
SÅKÁ ”Ç=cØ ¨ÃU ”Ç=kuM violation of customs laws, regulations or
ÁÅ[Ñ T”—¨Å[e SkÝ“ Ÿ7 eŸ 05 Birr 50,000 up to Birr 100,000 and with
¯Sƒ uT>Åè ê’< e^ƒ Ãk×M:: rigorous imprisonment from 7 to 15 years.
2/ Any person who has committed an offence
2/ u²=I ›”kê ”®<e ›”kê (1) specified under sub-article (1) of this Article
¾}SKŸ}¨<” É`Ñ>ƒ ¾ðçS c¨< may not be prosecuted where he reports to the
°n¨< ŸÑ<U\¡ ŸS¨<×~ uòƒ concerned body the commission of the offence
Ÿ}Úvß Te[Í Ò` ›É^ÑA~” with tangible evidence before the goods are
KT>SKŸ}¨< ›"M "e¨k u¨”ËK< released from customs.
LÃŸce Ã‹LM::
(7. ¾Ñ<U\
(7. ¾Ñ<U\¡ Y^ ›ðíìU” eKTc“ŸM 97. Obstruction of Customs Formalities
1/ T”—¨<U c¨< ÁKum U¡”Áƒ' 1/ Any person who, without good cause, obstructs or
¾Ñ<U\¡ g<U c’Ê‹” ”ÇÃS[S` hinders the duties of a customs officer in the
¨ÃU TÕÕ¹−‹” ¨ÃU °n−‹” investigation of documents or the inspection of a
”ÇÃð}i ¨ÃU ¨Å SÒ²”' ¾”ÓÉ means of transport or goods, prohibits him from
SÅw` ¨ÃU S•]Á u?ƒ ”ÇÃÑv entering a warehouse, a business premise or a
ÁÅ[Ñ ¨ÃU G<Ÿƒ ¾ðÖ[ ¨ÃU dwelling house, refuses to reply to the inquiries of
KT>Ö¾k¨< ØÁo ƒ¡¡K— SMe the customs officer, resists to co-operate for
ÁMcÖ ¨ÃU KU`S^ ÁM}vu[ investigation or interferes by any means so as to
¨ÃU uT“†¨Å[e SkÝ“ ŸZeƒ
eŸ ›Ucƒ ¯Sƒ uT>Åè e^ƒ
Ãk×M::
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}SK of this Article is committed by the use of force
Ÿ}¨< ¨”ËM ¾}ðìS¨< ÃM uSÖ or by an organized group the imprisonment
kU ¨ÃU uu<É” uSÅ^Ëƒ ŸJ’ shall extend from five to ten years rigorous
¾e^ƒ p×~ Ÿ›Ueƒ eŸ ›e` imprisonment.
¯Sƒ ê’< e^ƒ Ÿõ ÃÅ[ÒM::
98. Misuse of Duty Free Goods

(8. Ÿk[Ø ’í uÑv °n ›LÓvw SÑMÓM
(8.
1/ Unless otherwise provided by other laws or
1/ uK?L QÓ ¨ÃU ›=ƒÄåÁ treaties ratified by Ethiopia, any person who, in
u}kuK‰†¨< ¯KU ¯kõ eUU’ƒ violation of this Proclamation:
u}K¾ G<’@ "M}Å’ÑÑ ue}k` Ÿk[Ø
’í J• ¨ÃU up“i k[Ø ¾Ñv” °n a) uses duty free goods or goods imported on
ÃI”” ›ªÏ uT>n[” G<’@' the basis of reduced duty and tax rates for
G( ¾k[Ø ’í Sw~ Ÿ}cÖuƒ ¯LT purposes other than which the duty relief is
¨<ß uK?L ›ÑMÓKAƒ LÃ ÁªK granted or transfers them to another person
¨ÃU KK?L c¨< Áe}LKð ¨ÃU or places them, in any manner, under the
uT“†¨<U SMŸ< Ÿu?}cw ¨<ß service or possession of other persons
uK?KA‹ c−‹ ›ÑMÓKAƒ ¨ÃU outside of his family; or
Ãµ Y` ”Ç=¨<M ÁÅ[Ñ'
¨ÃU
b) while being or should have been aware of
K( Ÿk[Ø ’í J• ¨ÃU up“i k[Ø
¾Ñv SJ’<” Á¨k ¨ÃU T¨p the facts, buys, receives, uses, transfers or
c=Ñv¨< ¾Ñ³' ¾}kuK' ¾}ÑKÑK' places such goods under the services of
Áe}LKð ¨ÃU KK?KA‹ c−‹ others;
ÓMÒKAƒ ”Ç=¨<M ÁÅ[Ñ' shall, without prejudice to the forfeiture of the
T”—¨²? K=ŸðM ŸT> the amount of the customs duties and taxes
Ñv¨< k[Ø“ ¡e Ò` uT>S×Ö” ¾Ñ payable when such good were imported and
”²w SkÝ“ ŸZeƒ ¯Sƒ eŸ ›U with imprisonment from 3 to 5 years.
eƒ ¯Sƒ uT>Åè e^ƒ Ãk×M::
2/ For the purpose of sub-article 1(a) of this
2/ K²=I ›”kê ”®<e ›”kê 1(G) ›ðéçU Article, the term “family” includes only the
#
u?}cw$ ¾T>K¨< nM ¾vKSw~” spouse, children and parents of the right holder.
¾ƒÇ` ÕÅ—' MÐ‹“ ¨LÐ‹” w‰
ÁÖnMLM::
(9. QÑ-
(9. QÑ-¨Ø °n−‹” Ãµ eKSÑ–
eKSÑ–ƒ 99. Possession of Unlawful Goods
¾²=I ›ªÏ K?KA‹ É”ÒÑ@−‹ ”Å}Öul Without prejudice to other provisions of this
J’¨< T”—¨<U c¨< ¾}ŸKŸK' ÑÅw Proclamation, any person who, knowing or ought to have
¾}Å[Ñuƒ ¨ÃU ¾Ñ<U\¡ Y’-Y`¯ƒ known the fact, possesses prohibited or restricted goods
ÁM}ðìSuƒ °n SJ’<” Á¨k ¨ÃU or goods that have not undergone customs formalities
T¨p c=Ñv¨< Ãµ Ÿ}Ñ– ¾°n¨< S¨[e shall, without prejudice to the forfeiture of the goods, be
”Å}Öuk J• u°n¨< LÃ K=ŸðM punishable with a fine equivalent to the amount of the
ŸT>Ñv¨< k[Ø“ ¡e Ò` uT>S×Ö” customs duties and taxes payable on the goods and with
¾Ñ”²w SkÝ“ ŸZeƒ eŸ ›Ueƒ ¯Sƒ rigorous imprisonment from three to five years.
uT>Åè î’< e^ƒ Ãk×M::
). “S<“−‹” ›KSSKe 100. Failure to Return Samples
T”—¨<U c¨< }Ñu= ÁMJ’ wMîÓ“ Any person who, with intent to procure undue
KTÓ–ƒ ¨ÃU KK?L c¨< KTeÑ–ƒ ¨ÃU advantage for himself or for any other person or
uK?L c¨< LÃ Ñ<Çƒ ”Ç=Åè uTcw with intent to cause damages to others, fails to
K“S<“ ¾¨cÅ¨<” °n ÁMSKc ¨ÃU return samples of goods or who uses or damages
u°n¨< ¾}ÑKÑK ¨ÃU °n¨< ”Ç=Öó them, shall, without prejudice to the payment of
ÁÅ[Ñ ”ÅJ’ ¾°n¨<” ªÒ' k[Ö<”“ the value of the goods and duties and taxes
¡c<” S¡ðK< ”Å}Öuk J• Ÿw` 3 payable on the goods, be punishable with a fine
eŸ w` 5 uT>Åè SkÝ“ ŸG<Kƒ from Birr 3000 up to Birr 5000 and with
eŸ ›Ueƒ ¯Sƒ uT>Åè î’< e^ƒ rigorous imprisonment from two to five years.
Ãk×M::
101. Contravention by Master of Means of Transport

1)1. ¾SÕÕ¹ Lò ÓÈ−‹” eKS×e
1)1.
1/ The master of any means of transport who:

1/ T”—¨²? ÑÅw ¨<eØ a) fails to submit passengers' or cargo
¾S”ÑÅ™‹” ¨ÃU ¾°n manifest within the specified time;
ß’ƒ SÓKÝ "Lk[u'
K( Ÿ}ðkÅKƒ c¨< ue}k` K?L b) gives access to any unauthorized person
c¨< ¨Å SÕÕ¹¨< ”Ç=ÖÒ to the means of transport; or
"Å[Ñ' ¨ÃU
c) delays the departure of the means of
N( SÕÕ¹¨< ŸÑ<U\¡ ¨Åw ”
transport from the customs port without
Ç=¨× Ÿ}¨c’ u%EL U¡”Á~”
KÑ<U\¡ gÅ[e shall be punishable with a fine from Birr

SkÝ Ãk×M:: 2,000 up to 5,000.
2/ T”—¨<U ¾SÕÕ¹ Lò Ñ<U\¡ 2/ The master of any means of transport who
¨Åw uÅ[c SÕÕ¹ LÃ ¾Ñ<U\¡ load or unload or attempt to load or unload
g<U uK?Kuƒ °n ¾Ý’ ¨ÃU Á^Ñð goods in the absence of customs officer shall
¨ÃU KSÝ” ¨ÃU KT^Ñõ be punishable with a fine of Birr 7,000 up to
S<Ÿ^ ÁÅ[Ñ ”ÅJ’ Ÿw` 7 eŸ Birr 10,000 and with imprisonment from 5 to
w` 0 uT>Åè SkÝ“ Ÿ›Ueƒ 7 years.
eŸ cvƒ ¯Sƒ uT>Åè e^ƒ
Ãk×M::
3/ T”—¨SÖ< ¨ÃU ¨Å ¨<ß ›Ñ` unloads or loads or attempts to unload or load
¾T>LŸ< °n−‹” ŸÑ<U\¡ ¨Åw import or export goods at a place other than a
¨<ß "^Ñð ¨ÃU ŸÝ’ ¨ÃU customs port shall, with out prejudice to the
KT^Ñõ ¨ÃU KSÝ” ŸVŸ[ forfeiture of the goods, be punishable with a
¾°n¨< S¨[e ”Å}Öuk J• Ÿw` fine from Birr 7,000 up to Birr 10,000 and
7 eŸ w` 0 SkÝ“ Ÿcvƒ with rigorous imprisonment from 7 to 15
eŸ ›e^ ›Ueƒ ¯Sƒ uT>Åè years.
î’< Y^ƒ Ãk×M::
1)2.
1)2 ¾Ñ<U\
¾Ñ<U\¡ SÒ²” ”Ç=ÁslU
”Ç=ÁslU ¾}ðkÅKƒ 102. Contravention by the Warehouse Licensee
c¨< ÓÈ”
ÓÈ” eKS×e
¾Ñ<U\¡ SÒ²” ”Ç=ÁslU ¾}ðkÅKƒ A licensee who has failed to discharge the
vKõnÉ u²=I ›ªÏ ›”kê &6 obligations stated under article 76 of this
¾}Å’ÑÑ<ƒ” ÓÈ−‹ dÃðêU ¾k[ proclamation may punish with a fine of Birr
”Å J’ Ÿw` $ eŸ w` 1) 50,000 to 100,000 and his license may be
¾T>Åè ¾Ñ”²w Skà }kØ„ ðnÆ revoked.
K=W[´ Ã‹LM::
1)3. °n ¾Te}LKõ Y^ ¾T>ÁeŸƒK¨<”
1)3.
ÓÈ eKS×e 103. Contravention in Relation to Transit of Goods
Any person engaged in the transit of goods fails
to arrive and report within the specified time to
°n ¾Te}LKõ Y^ ¾T>Á"H>É c¨<
u}ðkÅKƒ ¾S}LKòÁ S”ÑÉ LÃ customs station in route or at the customs port of
KT>Ñ˜ ¨ÃU S}LKõ KT>Áunuƒ destination about goods in transit shall be
¾Ñ<U\¡ ×u=Á u}¨c’¨< Ñ>²? SÉ[c<” punishable with a fine of Birr 5,000 to 20,000 and
ÁLe¨k ”ÅJ’ Ÿw` 5 eŸ w` his license shall be revoked.
! SkÝ }kØ„ ðnÆ Ãc[³M::
1)4.
1)4. Øó}—
Øó}— ¨ÃU ’í ¾TÉ[Ó ¨<d’@ u¨<è 104. Effects of Conviction or Acquittal on Forfeiture
LÃ ¾T>•[¨< ¨<Ö?ƒ
1/ Any goods or means of transport shall,

1/ T”—¨<”U n ¨ÃU TÕÕ¹ K=Á without further order, be forfeited upon the
e¨è uT>‹M ¨”ËM u}Ÿcc c¨< conviction of a person accused of an offence
LÃ ¾Øó}˜’ƒ ¨<X’@ Ÿ}cÖ }Ú entailing forfeiture of such goods or means
T] ƒ°³´ SeÖƒ dÁeðMÓ n¨< transport.
¨ÃU TÕÕ¹¨< ”Ç=¨[e
ÃÅ[ÒM::
2/ S¨[e ÁKuƒ n ¨ÃU TÕÕ¹ 2/ If any goods or means of transport liable to
¾Öó ¨ÃU ÁM}Ñ– ŸJ’ }ŸXg< forfeiture is lost or can not be found the court
n¨< ¨ÃU TÕÕ¹¨< k[Ø }Ÿ may order the offender to pay an amount
õKA ¾T>Á¨×¨<” ªÒ ÁIM Ñ”²w equal to the duty paid value of such goods or
”Ç=ŸõM õ`É u?~ T²´ Ã‹LM:: means of transport.
3/ ¾²=I ›ªÏ É”ÒÑ@−‹” uS}LKõ 3/ Where a person prosecuted for violation of

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

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

k[Ø“ ¡e ¨<eØ Ÿ!5%&4 ¨ÃU 1/ The Authority is hereby empowered to settle
customs offences, other than those relating to
Ÿw` 5) ¾T>uMØ k[Ø“ ¡e
¾T>ŸðMv†¨<” dÃÚU` uÑ<U\¡ contraband or involving above 25% or Birr
e^ LÃ ¾T>ðçS< ¨”ËKA‹” vI]“ 500,000 of the payable duties and taxes,
uQ´w“ uS”Óeƒ ØpU LÃ ¾T>Á administratively by taking due account on the
Å`c<ƒ” Ñ<Çƒ ŸÓUƒ ¨<eØ nature of the offences and their impact on the
uTeÑvƒ u›e}ÇÅ^© ¨<X’@ Mvƒ interests of the public and government.
”Ç=ÁÑ–< KTÉ[Ó vKYM×’< u²=I
›ªÏ YM×” }cØ„M::
2/ The categories of customs offences subject to
2/ ›e}ÇÅ^© ¨<X’@ ¾T>cØv†¨<
¾Ñ<U\¡ ¨”ËKA‹ ¯Ã’ƒ' ¾T>¨cÆ administrative settlement, the types penalties
¾p×ƒ ÙÍ−‹“ ¾¨<X’@ ›c×Ö< and procedures of such settlement shall be
Y’ Y`¯ƒ vKYM×’< uT>Á¨×¨< prescribed by a directive to be issued by the
SS]Á Ã¨c“M:: Authority.
3/ vKeM×’< uT>cÖ¨< ›e}ÇÅ^© 3/ Any person who is aggrieved by the

¨<X’@ LÃ p_ ¾T>•[¨< c¨< u²=I administrative settlement of the Authority
›ªÏ ›”kê '7 Sc[ƒ ¾vKY may appeal to the Tax Appeal Commission
M×’< ›u?~ ›×] u<É” ¨<X’@ within 30 days after receiving the decision of
uÅ[c¨< u" k“ƒ ¨<eØ KÓw` the review committee of the Authority
ÃÓv˜ cT> Ñ<v›? ÃÓv˜ K=Ák`w pursuant to Article 87 or this Proclamation.
Ã‹LM:: ¾Ów` ÃÓv˜ cT> Ñ<v›? The decision of the Tax Appeal Commission
¾T>cÖ¨< ¨<X’@ ¾SÚ[h ÃJ“M:: shall be final.
108. Applicability of other Laws
1)8. ¾K?KA‹ QÑA‹ }ðíT>’ƒ
1)8.
Unless otherwise higher penalties provided in the
u¨”ËM QÓ ¨ÃU uK?L QÓ ¾uKÖ Criminal Code or other laws, penalties provided
p×ƒ ¾T>Áek× "MJ’ uk` u²=I ›ªÏ
under this proclamation shall be applicable.
¾}Å’ÑÑ<ƒ p×„‹ }ðíT> ÃJ“K<::
¡õM ›Ueƒ
PART FIVE
M¿ M¿ É”ÒÑ@−‹ MISCELLANEOUS PROVISIONS
1)9.
1)9. ¾SÁ´“ ulØØ` Y` ¾TªM YM×” 109. Power of Seizure and Detention
1/ vKeM×’< u²=I ›ªÏ ¾}Å’ÑÑ<ƒ ¾¨ 1/ The Authority may seize and detain, until the
”ËM É`Ñ>„‹ ¾}ðçS<v†¨< °n appropriate final decision is given, goods and
−‹”“ TÕÕ¹−‹” ›Óvw ÁK¨< means of transport with respect of which
¾SÚ[h QÒ© ¨<X’@ eŸT>cØv offenses under this Proclamation are
†¨< É[e SÁ´“ ulØØ` Y` committed.
TªM Ã‹LM::
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@
2/ Notwithstanding the provisions of sub-article (1)
u=•Ù ¾TÕÕ¹¨< vKu?ƒ ¾}ð of this Article, where the owner a means of
çS¨< ¨”ËM Ÿ^c< °¨<kƒ ¨ÃU transport proves that the offense is committed
ðnÉ ¨<Ü SJ’<” Te[Çƒ Ÿ‰K without his knowledge or consent, the means of
¾}ðìS¨< ¨”ËM ¡wÅƒ ¾¾ transport shall returned to him upon being
Ÿw` 0 eŸ w` $ }kØ„ penalized with a fine from Birr 10,000 up to Birr
TÕÕ¹¨< ÃSKeKM:: ´`´` 50,000 depending on the magnitude of the
›ðíìS< vKYM×’< uT>Á¨×¨< offence. The detailed application of this provision
SS]Á Ã¨c“M:: shall be prescribed by directives of the Authority.
3/ K²=I ›”kê ”®<e ›”kê (2) ¯LT 3/ For the purpose of sub-article (2) or this
#
vKu?ƒ$ ¾T>K¨< nM }Ÿ^Ã” Article the term “owner” shall not include a
›ÃÚUÙ:: lessee.
1)0. ¾Ñ<U\
1)0. ¾Ñ<U\¡ pë‹ 110. Customs Forms
1/ KÑ<U\¡ Y’-Y`¯ƒ ›ðéçU ¾T>Á 1/ Forms necessary for the completion of

eðMÑ< pë‹” T²ÒËƒ“ Td}U customs formalities shall be prepared and
¾T>‹K¨< vKYM×’< w‰ ÃJ“M:: published only by the Authority.
2/ uvKYK×’< ðnÉ "MJ’ ue}k` 2/ Unless with due authorization of the
T”—¨<U c¨< ¾Ñ<U\¡ pë‹” SÁ Authority, possession and distribution of
´“ TŸóðM ›Ã‰MU:: customs forms shall be prohibited.
1)01. S[Í eKSeÖƒ “ ›u?~ eKTp[w

1)01. 111. Providing Information and Complainant
1/ vKeM×’< ŸÑ<U\¡ Ò` ¾}ÁÁ²< 1/ The Authority shall disseminate laws,

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

1/ ¾T>’>eƒa‹ U¡` u?ƒ ÃI” ›ªÏ
KTeðçU ¾T>ÁeðMÑ< Å”x‹” regulations necessary for the implement-
K=Á¨× Ã‹LM:: ation of this Proclamation.
2/ vKeM×’< ÃI” ›ªÏ“ u²=I ›”kê 2/ The Authority may issue directives necessary
”®<e ›”kê (1) SW[ƒ ¾T>¨Ö< for the implementation of this Proclamation
Å”x‹” KTeðçU ¾T>ÁeðMÑ< and regulations issued pursuant to sub-article
SS]Á−‹” K=Á¨× Ã‹LM:: (1) of this Article.
1)03. ¾}h\
1)03. ¾}h\“ }ðíT> ¾TÃJ’< QÑA‹ 113. Repealed and Inapplicable Laws
1/ ¾›=ƒÄåÁ Ñ<U\¡ vKYM×”” ”Å
Ñ“ KTssU“ ›W^\” KS¨c” 1/ The Re-Establishment and Modernization of
¾¨×¨< ›ªÏ lØ` %/09)'9 (”Å Customs Authority Proclamation No. 60/1997,
}hhK)S A TUD 1)!5/09)( E Proclamation No 125/1998 and Proclamation
A TUD 3)%8/09)(5 u²=I ›ªÏ No. 368/2003 are hereby repealed.
}ibM::
2/ ÃI” ›ªÏ ¾T>n[” T“†¨SKŸƒ }ðéT>’ƒ ›Ã•[¨<U:: Proclamation, have effect with respect to
matters provided for by this Proclamation.
1)04. ¾SgÒÑ`Á É”ÒÑ@−‹

1)04.
114. Transitory Provisions
1/ ÃI ›ªÏ ŸSê“~ uòƒ ¾}Sc[~ 1/ Criminal or civil cases instituted prior to the
¾¨”ËM “ ¾õƒN wH@` ¡f‹ coming effect of this Proclamation shall be
u’u[¨< QÓ SW[ƒ õéT@ ÁÑ—K<:: disposed in accordance with the previous laws.
2/ ÃI ›ªÏ ŸSê“~ uòƒ u”ØMØM 2/ Cases to be settled by administrative decision that

LÃ ÁK< u›e}ÇÅ^© ¨<d’@ K=¿ have been pending prior to the coming into effect
¾T>‹K< Ñ<ÇÄ‹ u²=I ›ªÏ Sc[ƒ of this proclamation shall be settled in accordance
¨<d’@ K=ÁÑ–< Ã‹LK<:: with the provisions of this proclamation.
3/ ÃI ›ªÏ ŸSê“~ uòƒ uY^ LÃ 3/ Existing regulations and directives shall, in

¾’u\ Å”x‹“ SS]Á−‹ ¾²=I” so far as they are consistent with provisions
›ªÏ É”ÒÑ@−‹ e"M}n[’< u²=I of this Proclamation, continue in force until
›ªÏ SW[ƒ uT>¨Ö< Å”x‹“ replaced by regulations and directives issued
SS]Á−‹ eŸT>}Ÿ< É[e hereunder.
}ðíT>’†¨< ÃkØLM::
)05. ›ªÌ ¾T>ì“uƒ Ñ>²?

1)05. 115. Effective Date
This Proclamation shall enter into force up on the

ይֱ ዋጅ ፌዴ‫ ָף‬ጋ‫ ُע‬ጋዜጣ ٍُ‫ז‬ date of publication in the Federal Negarit Gazeta.
ከወጣُ ‫ׂש‬#
‫ׂש‬# ጀ‫ צו‬የፀ( ይֲ(ָ፡፡
Done at Addis Ababa, this 19th day of February, 2009
ዲ ‫ ֹו‬02 ‫ׂש‬#
‫ׂש‬# 21 ዓ.‫ו‬
GIRMA WOLDEGIORGIS
GR¥ wLdgþ×RgþS
PRESIDENT OF THE FEDERAL
yxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE DEMOCRATIC REPUBLIC OF ETHIOPIA
¶pBlþK PÊzþÄNT

Proclamation No. 622-2009 - Customs Proclamation

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yxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK

ØÁ‰L nU¶T Uz¤È

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

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

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

›ªÏ lØ` 6)!2/

1. ›ß` `°e 1. Short Title

ÃNÇ êU nU¶T Uz¤È ±.œ.q.Ü *¹þ1

2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@

1/ u²=I ›ªÏ ¾}Å’ÑÑ¨< ¾Ñ<U\¡ Y’-

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

9. uþe eKT>LŸ< °n−‹

2/ uþe u?ƒ uŸ<M ¨Å ›Ñ` ¾T>Ñv “

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

[( ¾}Õ¼‹” h”×−‹“ K?KA‹ °n

W( ¾e]ƒ GÑ` T[ÒÑÝ ¾Ue¡`

2/ vKYM×’< um U¡”Áƒ c=k`wKƒ u²=I

04. kKM ÁK ¾Ç=¡L^c=Ä” ›k^[w

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

2/ ¾²=I ›”kê É”ÒÑ@−‹ ´`´` ›ðéçU

07. Ç=¡L^c=Ä”” eKSW[´

5/ °n−‡ ¨ÅT>ð}g<uƒ ¨ÃU “S<“−‡

2/ T“†¨<U }LLò °n ”penc?¨< uT>Á

!2. uvKYM×’< ðnÉ eKT>ssS< ¾Ñ<U\

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

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

ŸTSMŸ‰¨< Ò` ›ÁÃµ Tp[w ›Kuƒ::

24. Warehousing of Goods

2/ Particulars of goods stored in customs

27. Supervision of Customs Warehouses

4/ Save as otherwise expressly provided in this

29. Goods Taken for Sample

1/ Samples of goods stored in a customs

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

". eKSÒ²” Ÿ=^Ã 30. Warehouse Fee

1/ ¾SÒ²” Ÿ=^Ã ”ÅT>Ÿ}K¨< Ãc 1/ Warehouse fees shall be calculated as

5/ If goods that could not be released upon

U°^õ Zeƒ CHAPTER THREE

g( eŸ G<K}— Å[Í ¾T>qÖ`

"4. ¾›”É ¯Ã’ƒ °n−‹ ªÒ ›¨dc”

36. Deductive Value Method

"9. uÓwÃƒ ªÒ LÃ ¾T>ÚS\

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

N( K°n−‡ u}ŸðK¨< ¨ÃU uT>Ÿ

1/ K°n¨< u}ŸðK ¨ÃU uT>ŸðM ¾Ów

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

2/ ¾Ñ<U\¡ k[Ø TeŸðÁ ªÒ c=¨c”

#1. ŸÓwÃƒ ªÒ LÃ eKT>k’c< H>Xx‹

#3. ¾ªÒ ›}TS” ²È−‹ }ðíT> ¾T>J’

1/ °n−‹ ¾Ñ<U\¡ k[Ø“ ¡e dÃŸð

#4. ¾Ñ”²w U”³]

U°^õ ›^ƒ CHAPTER FOUR

#6. ¾°n−‹ ]õ ›SÇÅw” u}SKŸ}

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

U°^õ ›Ueƒ CHAPTER FIVE

47. Determination of Country of Origin

48. Conditions not Considered When Determining

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

50. Preferential Rules of Origin

$1. uÑu= °n−‹ LÃ k[Ø“

9. uþe eKT>LŸ< °n−‹

2/ uþe u?ƒ uŸ<M ¨Å ›Ñ` ¾T>Ñv “

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

2/ T“†¨<U }LLò °n ”penc?¨< uT>Á

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

g( eŸ G<K}— Å[Í ¾T>qÖ`

1/ °n−‹ ¾Ñ<U\¡ k[Ø“ ¡e dÃŸð

#6. ¾°n−‹ ]õ ›SÇÅw” u}SKŸ}

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

%2. ªeƒ“” ¾}SKŸ~ Swƒ“ ÓÈ−‹

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

&2. ›ªÌ }ðíT> ¾TÃJ”v†¨< n−‹

&4. eK°n−‹ SÓKÝ ¾Tp[w ÓÈ

1/ ¾SÕÕ¹¨< Lò' ¾}Ý’¨< °n K›Ñ`

2/ ¨ÅÑ<U\¡ SÒ²” ”Ç=Ñv ¾}Å[Ñ °n

&5. ¾TÕÕ¹ Lò ÓÈ

G( K›Ñ` ¨<eØ õÐ ¾Ñu< °n−‹

'. ¾S}vu` ÓÈ 80. Duty to Cooperate

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

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

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

(5. iÑA‹” eKSõƒ“ UM°¡„‹”

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

K( n¨< ¨ÃU TÕÕ¹¨< ¾Ñ<U

1)01. S[Í eKSeÖƒ “ ›u?~ eKTp[w

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