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&..Yo/raA ., ;JtT ;JttllJFEDERAL NEGARIT GAZET A
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
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CONTENTS
Proclamation No. 60/1997The Re-Establishment and Modernization of CustomsAuthorityProclamation Page 321
PROCLAMATION NO. 60/1997
A PROCLAMATION FOR THE RE-ESTABLISHMENTAND MODERNIZATION OF CUSTOMS AUTHORITY
WHEREAS, realizing that the customs procedure establi-shed in line with the customs law in force couldn't havecomplied with the growing pattern of trade; activity, has nownecessitated for the establishment of new and efficient systemto serve the prevailing stage of international commodityexchange;
WHEREAS, the re-establishment of the Authority withthe power to decide on matters of customs and equip it withmodem facility is believed to enhance its effeciency andprecision in decision making process;
WHEREAS, the activities of contraband which is grow-ing very complicated and accompanied by the use of illegalforce, and the repression of which has now indispensablycalled for organizing the Authority in such a way that it bevested with all powers and duties like that of the re-gular policeforce have;
NOW, THEREFORE, in accordance with Article 55 (1)of the Constitution of tht> Federal Democratic Republic ofEthiopia, it is hereby proclaimed as follows:
PART ONEGeneral
I. Short TitleThis proclamation may be cited as "The Re-Establishmentand Modernization of Customs Authority ProclamationNo. 60/1997."
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2. DefinitionsIn this proclamation:
1) "Authority" shall mean Ethiopian CustomsAuthority;
2) "Goods" shall mean any commodities, personaleffect and animals including money;
3) "Cargo" shall mean any goods imported or expor-ted by any means of transport other than goodsrequired for consumption during the voyage onboard of the means of transport and, bona-fidepersonal baggage of passengers;
4) "Package" shall mean any material that is used foras cover, wrapper, or container of goods;
5) "Duties and Taxes" shall mean any duties and taxeslevied on Import and Export goods;
6) "Importation" shall mean bringing or cause to bebrought, goods through the first custom station intoEthiopia;
7) "Exportation" shall mean taking or cause to betaken out, goods through the final port of departurefrom Ethiopia;
8) "Customs Port" shall mean any place that isdesignated by the Board, for the implmentation ofcustoms laws, to be a place for importation orexportation, unloading,preservation or loading ofgoods;
9) "Customs Area" shall mean the territory ofEthiopia.
to) "Customs Station" shall mean any place desig-nated as customs office at the port of entry or exit ofgoods, transit routs or at customs area for thecontroll of import and export goods, collection ofduties and taxes;
11) "Customs Warehouse" shall mean any place desig-nated or established by a person licensed, by theAuthority for the deposit of import, export or transitgoods until the accomplishment of customs for-malities;
12) "Ware House Operator" shall mean any adminis-trator of a ware house that is established or theestablishment of which is licensed, by the Authorityin which goods are deposited until it accomplishescustoms formality;
13) "Means of Transport" shall mean any means ofconveyance including animals that is used for thecarriage of goods and passengers, on land, air, river,lake or sea;
14) "Master of means of Transport" shall mean aperson or an agent to command, supervise ormanage any means of transport during the voyage;
15) "Transit Goods" shall mean the movement ofgoods from one country to another by crossing theEthiopian Territory, or from one customs station toanother either by the same or changing the means oftransport;
16) "Transit Routes" shall mean any route designatedfor the movement of import or export goods undercustoms control;
17) "Customs Clearing Agent" shall mean a personwho is licensed to deal with the customs, for and onbehalf of another person, to effect customs for-malities related with the importation, exportationand in general with the movement and storage ofsuch goods within the customs area;
'lJr rflti ~fot.t\'1;J&T ;J,LflJ 'h'l'C: It rtt1;T i +, Iilfitil OJ.,... Federal Negarit Gazeta - No. 18 131hFebruary1997- Page 323
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18) "Customs Declaration" shall mean a form prepa-red by the Authority in whiChthe details of import,export or transit goods are described for theaccomplishment of customs formalities;"Customs Formalities" shall mean any customsoperations carried out in connection with importat-ion, exportation or transit of goods from the time ofarrival at the customs port until released from thecustoms control;"Document" shall mean any invoice, form orwritten evidence necessary to accomplish customsformalities and it includes books of record;"Invoice" shall mean a price document preparedand signed by the manufacturer or supplier andcertified by the authorized office of the exportingcountry as to correctness of the value and origin,stated in the document;"Identical Goods" shall mean any goods which arethe same in all respects including physical character-istics, country of origin, factory, quality and reputat-ions; minor differences would not preclude themfrom being regarded identical;"Similar Goods" shall mean any goods whichalthough not alike in all respects, have like characte-ristics and like component materials which enablesthem to perform the same functions and to becommercially interchangeable. The quality, origin,reputation and the trade mark of the goods areamong the factors to be considered in determiningtheir similarity;"Person" shall mean any natural or juridical person;"Owner" shall mean any person or an agent whohas the right to use, possess, transfer, import orexport goods into or from the country and includesthe master or the agent of the means of transportwho, as an owner, receives the goods for conveyan-ce;"Customs Officer" shall mean any customs emplo-yee or agent assigned to discharge customs operati-ons other than the supporting staffs of the Authority."Customs Police" shall mean an armed policeforce assigned by the Federal Police Commission toenforce customs laws under ~he command of theAuthority;"Contraband" shall mean the act or an attempt ofor providing assistance of importing goods beyondthe first or exporting beyond the last customs,,,station in contravention of laws and regulations orpossessing, selling or transfering of such goods in acommercial level and it includes cooperation insuch activities;"Disposal of Goods" shall mean the act ofdestroying or cause to be destroyed goods that cannot or should not be used by burning, burying oreliminating by any other means; ,
"Board" shall mean the Federal GovernmentRevenue Board;
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PART TWO
Establishment of the CustomsAuthority
3. EstablishmentI) Ethiopian Customs Authority (hereinafter
called "the Authority") is hereby Re-es-tablished as a Federal Government organ withits own juridical personality.
2) The Authority shall be accountable to theBoard.
4. Head Office
The Authority shall have its head office in AddisAbaba and may have branch offices and customsstations else where in Ethiopia or abroad, as may benecessary.
5. Objectives
The Authority shall have the following objectives:
I) Collect duties and taxes on goods imported orexported;
2) Implement Laws and International Conven-tions related to its objectives;
3) Control the importation or exportation ofprohibited or restricted goods.
6. Powers and Duties
To achieve its objectives, the Authority shall havethe following powers and duties;I) to assess duty paying values, collect duties and
taxes, collect license and service charges;2) to examine documents of importers or exporters
so as to enforce customs law;3) to establish customs stations in any customs
port, frontier post and transit routes;4) to approve the place for the deposit of import
and export goods, establish warehouses, givelicense for those who establish customswarehouse, supervise the proper handling ofdeposited goods; suspend or revoke warehouselicense;
5) to prevent and control the importation orexportation of goods in contraband;
6) to search any goods and means of transportentered in to or departing from Ethiopia throughcustoms ports, fronteir posts and other customsstations;
7) to detain prohibited, restricted or uncustomedgoods; and take the necessary measure;
8) under the authority given by and supervision ofthe Attorney General, to investigate customsoffences; institute criminal proceedings; andfollow up the case in court;
9) to collect, organize and disseminate import andexport data's;
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10) to carry out studies as to the leveing, assessment
and collection of customs duties, devise ways ofcombating and repression of contraband activity,and implement same upon approval;
11) to sale or dispose otherwise goods with out owner,
abandoned or forfeited;12) to issue or revoke customs clearing licence;13) to prepare forms and brochures necessary for
customs activity;14) to prepare and implement systems for the assess-
ment, and collection of duties, financial accountingand other related activities;
15) to arrange for trainings and work shops to upgrade
the efficiency of customs officers;16) to own property, enter into contract, sue and be sued
in its own name;17) Perform such other related activities required for
the attainment of its objectives.
7. Organisation of the Authority
The Authority shall have:1) a General Manager and Deputy General Manager or
Deputy General Managers to be appointed by theGovernment; and
2) the necessary staff.
8. Powers and Duties of the General Manager
1) The General Manager shall be, subject to the general
directives given by the Board, the chief executiveofficer of the Authority and shall plan, organize,direct and administer the activities of the Authority.
2) Notwithstanding sub-Article (1) of this Article, the
General Manager shall:
(a) exercise the powers and duties of the Authority
specified under Article 6 of this proclamation;(b) employ, administer and dismiss personnel in
accordance with the directives approved by theBoard following the basic principles of thefederal civil service laws;
(c) deploy, administer and dismiss customs police
force assigned by the Federal Police Commis-sion;
(d) prepare and submit to the Board the annual plan
and budget of the Authority and implementsame upon approval;
(e) effect payments in accordance with the ap-
proved budget and work programs of theAuthority;
(f) settle Civil disputes out of court in accordance
with the directives issued by the Board;(g) represent the Authority in all its dealings with
third parties;(h) submit periodical reports to the Board.
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3) The General ManagerR'l.ay delegate part of hispowers and duties to the deputy General Manager!Managers, other officials and employees of theAuthority to the extent necessary for themanagement of the Authority's activities.
9. Powers and Duties of the Deputy General Manager orDeputy GeneralManagers1) The Deputy General Manager or Deputy General
Managers shall in accordance with directives givenby the General Manager:(a) Support the General Manager in planning,
organizing, directing and co-ordinating theactivities of the Authority,
(b) Perform other activities directed by the GeneralManager.
2) In the absence of the General Manager carry out theactivities of the General Manager.
10. BudgetBudget of the Authority shall be allocated by theGovernment.
11. Books of AccountsL) The Authority shall keep complete and accurate
books of account.2) The books of account and financial documents of the
Authority shall be audited annually by the AuditorGeneral or by other Auditors designated by theAuditor General.
PART THREEPerformance of the Authority
Chapter OneCustoms Control
12. Import and ExportI) For the implementation of the objectives of customs,
the following goods shall be under the supervisionand control of Customs:(a) Imported goods from the time they get at
Customs port until the completion of customsformalities and received by the importer;
(b) goods under drawback procedure from the timeof draw back claim until exportation;
(c) goods, entered into customs warehouse untilremoved from the warehouse;
(d) goods of export from the time they entered in tocustoms port until the completion of customsformalities and be exported;
(e) goods in transit, from the time their movementis allowed until the completion of transitprocedure;
(f) goods found with out owner, abandoned, for-feited or contraband goods until they are sold ordisposed other wise.
2) with out prior authorization of customs, no one isallowed to enter in to customs warehouse in whichgoods are deposited or; open or do any acts on thosegoods controlled and supervised by customs inaccordance with sub Article (1) of this Article.
3) The Authority shall be responsible for the damage ongoods under its control and supervision caused by itsemployees while discharging their official duties.
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13. Postal consignment1) Goods imported or exported through post office
shall not be released without accomplishing cus-toms fonnalities.
2) The goods imprted or exported through post officeshall accomplish customs fonnalities under thecontrol and supervision of customs officer.
14. Prohibited Goods
Any goods the importation, exportation or transit ofwhich is prohibited by laws or international agreementsto which Ethioipia is a party, shall be re-exported orforfeited with out any special procedure to be followed.
15. Restricted Goods
1) Goods the importation or exportation of which isrestircted by law, unless they fulfiled specificfonnalities or conditions, shall be detained incustoms port unit! a decision is passed upon.
2) Goods detained in accordance with sub Article (1)of this Article shall be barred of departing fromEthiopia or shall be re-exported to the country fromwhich it is imported, unless a pennission is given toit, within 30 days, by the office controlling itsimportation or exportation.
3) Where restricted goods are not re-exproted with in30 days from the date of notification it shall beconsidered as abandoned to the customs.
CHAPTER TWO
Means of Transport16. Obligations of the Master of Means of Transport
Any master of the means of transport engaged in theimportation or exportation of goods shall:1) arrive or depart the means of transport, load or
unload goods, embark or disembark passengersonly at customs port;
2) notwithstanding the provisions of sub Article (1) ofthis Article, in case of force majeure, he may land orstop the means of transport in any place other than acostoms port; provided, however, the master of themeans of transport shall immediately report theincident to the nearest customs and administrationoffice of the region;
3) submit documents, to the appropriate customsofficer, to the effect that the means of transport isduly licensed to transport cargo's or passengers;
4) submit a manifest that show the list of goods loaded,discharged, stay on board or continue in transit, anda manifest that shows the name of persons to beembarked, disembarked,. stay on board or continuein transit to a proper customs officer within 24 hoursafter the arrival or before departure of the means oftransport;
5) refrain from embarking or disembarking passen-gers; or loading or unloading goods unlessauthorized by the Authority and in the absence ofCustoms officer;
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6) never allow any unauthorized person to reach about
or enter into the means of transport;7) report to the customs and discharge the cargo for
customs control, where the time for departure of themeans of transport is canceled or delayed for more
than 24 hours, after it is authorised to move;8) not attach, connect or prepare any additional room,
which serves as a hiding place for contrabandgoods, on the external or internal part of the means
of transport.
17. Goods DeclarationI) The master of the means of transport shall provide
information regarding the loaded goods, identifying
its purpose either for home consumption,warehousing, temporary admission, transiting or
trans shipment and deliver it to customs warehouseor shall accomplish the necessary transit customsformalities.
2) The warehouse operator on receiving the goods
shall identify and register the goods based on theinformation supplied in accordance with sub-Ar-ticle (I) of this Article.
3) Goods without declaration shall be presumed to
have been imported for home consumption andtherefore, enter into a register accordingly.
4) Goods requiring to pass quarantine examination
shall, as soon as they are discharged from the means
of transport, be stored in a separate zone until theaccomplishment of quarantine examination.
5) Int1ammable or dangerous goods shall be notified
by the master of the means of transport before they
are discharged so that the goods be stored in aseparate warehouse or be removed urgently fromthe port.
6) Where incomplete or erroneous goods declaration is
presented to customs and if ascertained that it is due
to inadvertent error, amendment shall be allowed byfurnishing supplementary report.
18. Goods for Consumption and for sale on Board
I) The following goods shall enter into the means of
transport without duty and taxes, where the customs
officers are satisfied that the goods are intended forconsumption or sale on board during the voyage;
(a) fuel, lubricants, spare parts and other goods
necessary for the operation of the means oftransport;
(b) food staff, drinks, and articles for gift and sales
to passengers and employees on board of themeans of transport;
2) The master of the means of transport who received
the goods specified in sub-Article (I) of this Articleshall present a declaration to the customs officer,about the goods consumed, sold, disposed andremained on board, upon return to the initial loadingcustoms port.
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3) Goods not declared by the master of the means of
transport shall be deemed consumed locally and besubject to the duties and'taxes left unpaid.
CHAPTER THREEDeclaration, Examination and
Release of Goods
19. Lodgement of Customs Declaration1) Except exempted by directives all goods entered in
accordance with Article 17 of this proclamationshall forthwith lodged for clearance in aspectedcopies of customs declaration.
2) Goods exempted from clearance shall be deter-
mined by diretives issued by the Board.3) Where customs clearing agent applies for hold
function and fulfils supporting documents, prelod-gement of customs declaration may be allowed forany five days before the arrival of the goods atcustoms port. However, if the goods do not arrivewithin the five days, a new declaration shall belodged at the time of arrival of the goods.
4) The Authority may allow goods to be cleared
urgently due to their nature or the service they arerequired for. The details and the reasons thatjustifies this procedure shall be prescribed in thedirectives issued by the Authority.
5) All informatiQnsupplied in the customs declaration
shall be filled and signed by the customs clearingagent.
6) Any imported goods registered for home consump-
tion shall be identified and declared in the customsdeclaration in dutiable, duty free or duty draw backimport regimes.
7) Goods entered for an out right export or temporary
export shall be declared in Customs declaration.8) Customs declaration accepted by the entry reception
shall immediately be registered for the accomplish-ment of customs formalities.
20. Supporting Documents of Customs Declaration1) On the lodgement of cusotms declaration and
declaration of facts the following originaldocuments in supp°Q:shall be supplied to customsin a number of copies fixed by the Authority:(a) Transportation document,(b) Price document,(c) Bank permit,(d) Packing list,(e) Certificate of origin, and(f) Other necessary documents to be prescribed in
the directives issued by the Authority.
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2) Transportation document that is required in supportof export goods shall be a document that is used asevidence for the transportation of goods upto thecustoms port of exit.
3) The Authority may require any document to bepresented in an Amharic translation made by offcialtranslators.
4) Customs declaration shall be acceptable where thenecessary documents which are prescribed underthis Article are presented and approved by thecustoms officer.
21. Verification of Documents and Examination of Goods
1) The proper customs officer shall verify documentsand examine goods to assure the accuracy ofinformation supplied in the document.
2) The owner of the goods or his authorised agent shallattend during examination of the goods. Where theowner or his agent fails to appear at the time ofexamination, the proper Customs Officer shall openand examine the goods in the presence of relevantofficials.
3) Procedure of goods examination shall be prescribedby directives issued by the Authority.
22. Examination at the Request of Importer1) If any importer or his agent believes that the goods
have suffered damage, short or pilferated in routemay request for prior examination of the goodsbefore the lodgement of goods declaration.
2) Where the request made in accordance with sub-Article (1) of this Article and its reason are justifiedby the Authority; goods examination may be carriedout upon payment
-of service charge. Customs
declaration shall, therefore, be filled in accordancewith the examination report. -
3) Service charges for prior examination of goods shallbe prescribed by directives issued by the Authority.
23. Delivery of Goods
1) All goods listed in customs declaration shall beremoved from the warehouse by the owner or hisagent immediately upon the accomplishment ofcustoms formalities.
2) Goods which is not removed from the warehousewith in the period specified in sub-Article (3) ofArticle 43 of this proclamation, shall be sold ordisposed otherwise as deemed abandoned to thecustoms.
CHAPTER FOURGoods in Transit
24. Condition for the Movement of Goods in TransitAny goods in transit shall:1) accomplish tranist formalities at the customs port of
departure before the commencement of transitoperation. The details shall be specified in direc-tives issued by the Authority;
2) Start the operation under the cover of guaranteeprescribed by the Authority;
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3) move only by a clearing agent licensed by theAuthority.
25. Arrival of Transit Goods
1) All transit goods shall arrive at the port of customsdestination in the condition prescribed and withinthe period specified by the customs.
2) Customs Clearing Agent shall report forth with tothe customs destination office, the arrival of thegoods in accordance with sub-Article (1) of thisArticle.
26. Customs Port and TransitRoutes
1) Goods in Transit shall be imported in prescribedcustoms ports and be transported through allowedtransit routes.
2) Customs ports and transit routes shall be determinedby the Board and prescribed in public notice issuedby the Board.
CHAPTER FIVETemporary Importation and
Exportation of Goods
27. Temporary Importation
I) Goods necessary for trade promotion, technologytransfer, tourism and cultural exchange, develop-ment works and consultancy service may tem-porarily be imported without payment of duties andtaxes subjecHObe re-exported on the completion ofits objectives.
2) A person who imports goods temporarily, withoutpayment of duties and taxes shall submit securityequivalent to the duties and taxes in accordance withthe provisions of chapter 7 of this Proclamation.
3) It is prohibitied to use goods imported on temporarybasis other than the purposes for which they areimported or to use out of the localities where theactivities are carried out.
28. Time Limit
1) Temporarily imported goods shall be re-exportedwithin six months or within the time specified in theproject agreement or in agreement entered with theGovernment.
2) The Authority may extend the time limit for a period.
of not more than one month where the importerproves on acceptable ground that the goods impor-ted temporarily cannot be re-exported within thetime specified in sub-Article(1) of this Article.
3) Goods for trade promotion, technology transfer,
tourism and cultural exchange may, upon request,be sold or remain within the country upon paymentof taxes and duties based on their value at the time ofrequest, where the request is made within the periodprescribed for their stay and authorized by ap-propriate offices to remain in the country.
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4) Goods for development work and consultancyservices may remain within the country uponpayment of taxes and duties based on their value atthe time when the goods are imported; where it isrequested within the period prescribed andauthorized by appropriate offices to remain in thecountry .
5) Where temporarily imported goods, are destroyed
or irrecoverably lost by force majeure and where it isproved with sufficient evidence, the goods mayremain in the country upon payment of duties andtaxes based on the value of goods less the amount ofdamage.
29. Temporary Export1) Goods exported temporarily by accomplishing cus-
toms formalities may be allowed to re-enter into thecountry without payment of duties and taxes, on thefollowing conditions:(a) imported goods sent abroad for repair and
maintenance without repayment of duties andtaxes;
(b) temporarily imported goods sent abroad forrepair and maintenance without cancellation ofthe guarantee given at the time of their impor-tation;
(c) personal effects, automobiles for personal use,machinery and other equipment necessary forhis work abroad;
(d) goods exported for trade fair, exhibition orcultural show.
2) Goods returning pursuant to sub-Article (1)(a) and(b) of this Article shall be subject to duties and taxeson the cost of maintenance and repair incurredabroad.
3) Goods may be eligible for exemption from dutiesonly if returned from abroad within six months,unless a greater period is specified in the agreementapproved by the government.
CHAPTER SIXEstablishment and Administrationof Warehouses and Conditions for
Warehousing Goods
30. Establishment of Warehouses1) Customs warehouse, for the storage of import or
export goods until the accomplishment of customsformalities, may be est~blished by the Authority,business organizations or by individuals.
2) Customs warehouse established by the Authorityshall be notified to the public by GovernmentGazettes.
3) Business organizations and individuals shall es-tablish customs warehouses by a license given bythe Authority.
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31. Warehousing of Goods
1) Goods arriving at any Customs Port shall enter intoappropriate customs warehouse within 5 days fromthe date of unloading.
2) Goods not entered into warehouses within the timespecified in sub-Article (1) of this Article, shall bedeposited in the Authority's warehouse as'deemedimported for home consumption pursuant tosub-Article (3) of Article 17.
32. Controlling WarehousesAll goods deposited in the Authority's ware house or inany licenced customs warehouses shall be controlled byCustoms Officers.
33. Warehouse Registers
1) All warehoused goods shall be registered in theappropriate register book. Method of registrationand the details of the register book shall be
. prescribed in directives issued by the Authority.2) Customs officer shall verify the goods described
and its registration by signing on the books ofregistration and cargo manifest.
34. Time Limit of Storage in Customs Warehouses1) Any goods entered in. to licenced customs
warehouse shall be removed within three months,by accomplishing the necessary customs for-malities.
2) Goods entered in to licenced customs warehousethat is not removed within the time specified in sub-Article (1) of this Article, may be sold or disposedotherwise after being transferred to the Authority'swarehouse.
3) Where a license for customs warehouse is cancelledbefore the expiration of three months, that isprescribed for the storage of goods, the goods shallbe transferred to the Authority's warehouse toaccomplish the remaining time for storage.
4) Any expenses for transferring the goods fromlicenced customs warehouse to the Authority'swarehouse shall be covered by the owner of thewarehouse.
5) Goods entered into the Authority's customswarehouse shall be cleared within three monthsupon accomplishing all customs formalities.
6) Any'. goods which is not removed from theAuthority's warehouse within the time specified insub Article (5) of this Article may be sold ordisposed otherwise by the Authority.
7) The Authority may sale, at any time goods that areperishable or not convenient for preservation.
35. Sale of Goods
1) The proceeds of sale of goods which is not removedfrom customs warehouse and sold by the Authority,shall be applied in the payment of:
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(a) expenses of the sale,(b) duti~s and taxes,(c) charges for the Authority's warehouse,(d) cost of transport and the balance, if any, shall be
deposited by the Authority for the account ofthe owner.
2) Where no claim is lodged to the Authority within sixmonths from the date of the sale, the balancedeposited shall be transferred to the government.
3) The Board shall issue directives regarding the saleand disposal of goods under this proclamation.
36. Storage of GoodsI) The Authority shall issue directives for stacking and
storage of goods in customs warehouse.2) Any person who operates customs warehouses shall
respect the conditions specified in the directivesissued by the Authority.
3) The operator of a warehouse shall be liable for anydamages on goods in disrespecting the directivesissued by the Authority under sub-Article (I) of thisArticle.
37. Goods Taken for Sample
I) For the reasons listed hereunder goods may be takenfor sample from the warehouse before the accom-plishment of customs formalities:(a) when required for checking the type and the
content of goods to classify in the proper tariffheading;
(b) when required for identifying the type, qualityand country of origin of the goods for valuationpurposes;
(c) when a court or police order its presentation forinspection purposes;
(d) to ascertain the price indicated on the invoice isappropriate for the specified item;
(e) for other reasons allowed by the GeneralManager.
2) Goods issued for sample shall be returned in thesame condition and quantity as they were taken out.Where it is destroyed during examination orretained for reference it shall, be. presumed aswarehoused for the purpose of duties, taxation andfor other reasons related with accounts and charges.
38. Access to Customs WarehouseExcept those authorized by customs, no one is allowed toenter into customs warehouse. The Authority shall issuedirectives regarding persons to have access to customswarehouses and the conditions thereof.
39. Establishment of Licensed Customs Warehouses1) Persons specified in sub-Articles (2) and (3) ofthis
Article may establish general or private customswarehouses upon receiving of license from theAuthority.
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2) Tbe following are eligible to establish customswarehouses for general cargoes:
.
(a) business organizations engaged in freight tran-sport; .
(b) business organizations established to operatewarehouse services;
(c) business organizations established to operatecustoms clearing services.
3) The following can establish private customswarehouses to be used only for the storage of theirown goods:(a) imemational airlines engaged in the transpor-
tation of passengers and cargo;(b) enterprises established to sale duty free goods;(c) other persons and enterprises that may be
authorized by the Board.
40. Application for Warehouse License1) Any person requesting for a license to establish
customs warehouse shall submit the followingdocuments together with his application:(a) specific activities of the business;(b) license or trade certificate for the activity;(c) certificate forregistratiomwherethe applicant
is an enterprise;(d) the site and building plan, and construction
permit in case of a warehouse to be establishednew;
(e) documentary proof for the paid up capital;
(f) insurance certificate for the warehouse and forthe goods to be warehoused;
(g) documentary proof for the fulfilment ofstorage and safety equipment of thewarehouse;
2) Grades of licensed customs warehouses shall bedecided by the Board.
3) Persons who request for a license to establish acustoms warehouse shall pay license and renewalfees.
4) The amount of license and renewal fees, the time forwhich the license remains in effect, and the specificsfor renewal and cancellation shall be prescribed byregulations issued by the Council of Ministers.
41. Obligations of the LicenseeAny person licensed to establish customs warehouseshall:
I) Provide office and furnish with equipments neces-sary for the customs officer assigned by theAuthority;
2) Keep registration book in accordance with direc-tives issued by the Authority for the goods enteredinto and cleared from the warehouse, and report tothe customs officer assigned at any time required;
3) Store goods by identifying their nature and charac-teristics in a safe and convenient condition forcontrol;
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4) Give proper reply to the queries made by customsofficers assigned by the Authority and cooperate forinspection and investigation;
5) Transfer to the Authority's warehouse those goodsdeposited for more than three months in hiswarehouse.
42. Goods to be Deposited in the Authority's Warehouse
The following goods may be deposited in customswarehouses at customs port of entry, and of exit or at anyother places, that are established by the Authority:1) Goods not indicated in the cargo manifest;2) Goods not declared the purpose they are imported
for;3) Goods not declared to be deposited in a licensed
customs warehouse;4) Goods imported to be deposited in the Authority's
warehouse;5) Goods transferred from licensed customs
warehouse to the Authority's warehouse for what-ever reasons;
6) Goods seized by reason of contraband or forcontravention of any laws that are to be enforced bythe Authority.
43. Calculation of Warehouse Fee1) Storage fees for goods deposited in the Authority's
customs warehouse shall be calculated as follows:(a) goods entered in customs warehouse; from the
date of entry until released upon accom-plishing customs formalities;
(b) goods transferred from licensed warehouse;from the date of transfer until released uponaccomplishing customs formalities.
(c) goods saized by reason of contraband orcontravention of laws that are enforced by theAuthority; from the date of sales until thebuyer collects them;
2) The amount of~feespayable for storage pursuant tothis Article, shall be prescribed by the Authority inpublic notice.
3) Goods sold or accomplished customs formalitiespursuant to sub-Article (1) of this Article shall notstay in the warehouse for more than one month. If itstays for more than one month the Authority cansale or dispose it in anyway it thinks fit.
4) Goods which could not be released upon depositionof guarantee under sub-Article (2) of Article 44 ofthis proclamation are free from warehouse fee fromthe date of seizure by customs until released by afinal decision of court.
CHAPTER SEVENGuarantee
44. Conditions for Guarantee1) The Authority may release goods upon receiving
guarantee for the following reasons:(a) when an extension of time is required to fulfil
documents necessary for the accomplishmentof customs formalities;
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(b) when documentary proof is required to ascer-
tain the re-exportation of duty relieved tem-porarily imported goods;
(c) when it is necessary to ascertain that transit
goods have been exited through the approvedcustoms port of exit or arrived at the predeter-mined customs port of destination;
(d) when it is necessary to ascertain the expor-
tation of goods which are produced by dutyrelieved imported raw materials;
(e) until the disputes on tariff classification or
price valuation of goods are settled;2) Goods seized by reasons of contravention of cus-
toms laws, except those goods seized due tocontraband, prohibition, restriction or goodsrequired as evidence by court, may be released bythe Authority upon receiving sufficient guaranteeuntil a final decision is passed upon.
45. Amount ofGuarantee1) The amount of guarantee for the goods specified in
sub-Article (1) of Article 44 of this proclamation,shall not be less than the duties and taxes payable forthe goods.
2) The amount of guarantee for the goods specified in
sub-Article (2) of Article 44 of this proclamatioinshall be equal to the value of the goods and dutiespayable for the goods;
46. Types of Guarantee
1) A guarantee to be accepted by the Authority shall be
cash deposit or document of guarantee given byinsurance or bank registered in accordance withEthiopian laws.
2) Guarantee given under this proclamation shall be
governed by suretyship provisions ofthe civil code.3) The Authority shall decide on methods of payment
of the guarantee.
CHAPTER EIGHTValuation, Tariff Classification
and Calculation ofDuties and Taxes
47. Duty Paying Value
The duty paying value of any import or export goodsshall be the actual total costs of the goods.
48. Duty Paying Value oflmports1) For the purpose of customs the duty paying value
for imported goods shall be the sum of the transac-tion value, freight cost and insurance premium thatis paid to deliver the goods upto a prescribed
customs port.2) Transaction value and other related costs given by a
supplier who is associated in business with theimporter shall be considered genuine unless thegiven price is influenced by their relationship.
IK' f:Y.C!)~ 4..f..(..fA" ;MT ;JIL"I ch1'G:r:~ ft-t-tT}"" !!tfitil~.,... Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 338
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3) Where a document which show the correct freightcost up to the first customs port is not produced orthe document produced is rejected by the Authority;the freight cost of identical goods transported at orabout the same time with' the same means oftransport shall be taken to calculate the cost offreight.
4) Goods imported with out insurance coverage ortransported under insurance coverage but the billproduced is rejected by customs, the insurance costpaid for identical goods transported at or about thesame time with the same means of transport shall betaken to calculate the cost of insurance.
5) To determine the accurate value of the goodspursuant to sub-Articles (2) and (3) of this Article,the following additional costs shall be considered:(a) commissions and brokerage costs incurred by
the buyer;(b) the cost of container and cost of packing the
goods be it for labour or material;(c) the value of goods and services supplied by the
buyer free of charge or at reduced cost, to theextent that such value has not been included inthe price actually paid or payable;
(d) royalties and license fees related to the goodsthat is paid directly or indirectly by the buyer;
(e) loading, unloading and handling charges paidup to the port of importation.
6) The method of calculating the costs specified undersub-Article (5) of this Article and conditions thatmay have impact on the duty paying value shall beprescribed in directives issued by the Board.
7) Where documents necessary to determine dutypaying value of the goods are not presented, orrejected by the Authority, the transaction. value ofidentical goods imported from the same country ator about the same time shall be taken to determinethe value of the goods.
8) Sub-Article (7) of this Article shall apply, where thegoods are purchased at the same commercial leveland quantity as the goods being valued. Where nosuch purchase is found, upon some adjustment, thetransaction value of identical goods sold at differentcommercial level and in different quantities, shall betaken to determine the value of the goods.
9) Where the value of the goods cannot be determinedin accordance with sub-Article (8) of this Article,the transaction value of similar goods importedfrom the same country at or about the same timeshall be taken to determine the value of the goods.
10) Sub-Article (9) of this Article shall apply, where thegoods are purchased at the same commercial leveland quantity as the goods being valued. Where nosuch purchase is found, upon some adjustment, thetransaction value of similar goods sold at differentcommercial level and in different quantities, shall betaken to determine the value of the goods.
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11) The applicatjon of valuation methods listed in thisArticle, and other alternatives to be followed by theAuthority, shall be prescribed in the directivesissu~by the Board.
49. Deductibles from Import Value.
1) The following adjustment costs shall be deductedfrom import values:(a) costs for damages in routes;(b) costs for damages in customs warehouse.
2) When it is requested and agreed upon by thecustoms office to destroy or dispose any dangerousgoods deposited in the warehouse, the goods shallbe destroyed or disposed otherwise at the presenceof customs officer and other officials concerned,and the value of the goods destroyed or disposedotherwise shall be deducted proportionally from theduty paying value of the goods.
50. Value of Export Goods
For customs purpose the value of export goods shall bethe transaction value of the goods and the cost oftransportation up to the port of exit.
51. Exchange Rate
1) For goods imported through letters of credit, theexchange rate shall be the rate specified on the bankdocument against the utilized currency.
2) For any other purchase the official rate of exchangeprescribed at the time of acceptance of customsdeclaration,shall be applicable.
52. Commodity Classification & Tariff Rate
Any goods imported or exported shall be subject to:1) Pay duties and taxes according to the tariff of
Harmonized Commodity Description and codingsystem;
2) Pay duties and "taxes according to the preferentialtariff rate where goods are imported from thepreferred country;
3) Pay duties and taxes at the rate in force on the daythe declaration of the goods are presented to, andaccepted by the customs office.
53. Disputable Cases
1) Where any protest arises as to valuation, commoditydescription and classification and tariff rate, theduties and taxes shall be payable upon regi~tration ofthe point of protest.
2) Payment made under protest pursuant to sub-Article(1) of this Article shall be resolved within 3 monthsby the General Manager.
3) Where final decision is given in favour of the personwho paid under protest, the duties and taxes paidexcessively shall be refunded to him within 30 daysafter the decision is given by the Authority.
1A' rl' ~I.~IA ~;J&.}o :JrLlIJ 4I1'C I~ rt}-t"" i .,., Iiifi"ii 'I.,.. Federal Negarit Gazeta - No. 18 13111February 1997 - Page 340
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