fi\. Tf'k! ~f..t.l\lf Jt qPht.tt.!lf tT1It\.

&..Yo/raA ., ;JtT ;JttllJ

FEDERAL NEGARIT GAZET A
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

Y'll'''~ ~OD:r. <h'l'C I:f; 3rdYearNo.18

""tll M1ft - ft"t-t:r- ~ +1 IIlY-'a'!} nh.:,.r-kl t...e..t."lf "l'l"ht,(tllf tT-nt\.h ADDIS ABABA - 13th Feb. 1997
f ..'h1f-n+rot}r-"f 9°hc n..'" mftct.,:" frofll

0IJCD-6lil. CONTENTS
htpJ: ct'Pc =!;/Iilfitil '}.r. Proclamation No. 60/1997
f1-9"?-h IlItP'AflJ" 'h'1.1c; 1t000'k'krc; hlPt.?-'} The Re-Establishment and Modernization of Customs
ItODOJ{}'}fOJflJ htpJ: 1~ rf?}~ AuthorityProclamation Page 321

htpJ: <h'PC~/Iilfitil PROCLAMATION NO. 60/1997

f,,.r?-h 1l1tP't\flJ',} 'h,}Y."c; 1t000'k'krc; hlPt.?-'} A PROCLAMATION FOR THE RE-ESTABLISHMENT
ItODOJ{}' fOJflJ htp~ AND MODERNIZATION OF CUSTOMS AUTHORITY
OP' t. I\~ 1l1t0J- f1-ri-h h 'PJ: f1'lIl..~OJ- f1,r?-h WHEREAS, realizing that the customs procedure establi-
hlPt.C P'C'}T hllOD). f10.c; OJ6f.1' '},?1.' 'h'}:"it:J>fl.h&.1.Rr shed in line with the customs law in force couldn't have
~c h,ne fOl/wt1.' itlt(f~ f,}ltr h.,.4. f1i"'lOT AOJ-OJ-'P complied with the growing pattern of trade; activity, has now
h1.l.(}OT fiJy''''T 1.l.~ :JC ftllJ.fl)flJr fhlPt.C P'C,}'''' necessitated for the establishment of new and efficient system
to serve the prevailing stage of international commodity
ODlIC~T OOl/it&.It,,.:
exchange;
f1,r?- h' f hIP t.c: P' c'}.} f ,,..,.1\10&S h 6f.1'CIt01/I: l. '? WHEREAS, the re-establishment of the Authority with
fP'I,. hODt.C ~1.~T 'i~:" 'h').It'k'kr OI/y.'l.'? 1'1(L ODrn. the power to decide on matters of customs and equip it with
itlt;l'OD~OT : modem facility is believed to enhance its effeciency and
fl"1,}'}'~Il,}Y.' 'h'}:"it:J>fl. OJ.it'Oit.O 'hfrnc; ;}~A 'hf;J'h precision in decision making process;
ItOT OODrfl)'1: ~tJ,},} ItODhl\hA ftllJ.!itTA 7't\.ltlf WHEREAS, the activities of contraband which is grow-
P'An}'} !lta.. IlItP'Afl)'} OI/Y.I,.~f.'}'hit&.l\1. (f'i nOD11rf: : ing very complicated and accompanied by the use of illegal
force, and the repression of which has now indispensably
mv}'f'A',f ~f..t.l\lf .ItqPht.tt.!lf tT1It\.h ilI1
called for organizing the Authority in such a way that it be
OD')"IP"}' h'}"'~ 9.l;/~1 ODIPl.:" ftllJ.h,,.ItOJ- ;l'OJ-~:A :: vested with all powers and duties like that of the re-gular police
force have;
NOW, THEREFORE, in accordance with Article 55 (1)
hlJ:A t, '}1.' of the Constitution of tht> Federal Democratic Republic of
10 :,." Ethiopia, it is hereby proclaimed as follows:
"
~. h6f.bC C:iJit PART ONE
General
f,tJ htpJ: "f'"r~.h IlItP'An}'}'} 'h'}!.1ci II.OI/'k'krc.'
I. Short Title
hlPt.?-' ItODOJ{}' fOJfl) t,tpJ: ct'Pc ~/Iilf'u'il" ,,.1111." This proclamation may be cited as "The Re-Establishment
t\.m.,.it ~'.fI\A :: and Modernization of Customs Authority Proclamation
No. 60/1997."

.f"}.I;.'/';J ~:)/..} :JlL"J "'.",../:. '!i"r(ji

Unit Price } ().45
Negarit G.P.O.Box 80,001
 ftt-t,}. i 4>, !iifitii <J.,... Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 322
'lW t:f.?i~ I...Y.t./A ~;Jl.'''' ;JILt" 'h'1'C: I:';;

2. Definitions
~. :N':~"'L
j
In this proclamation:
OtlO n'P)?; ID-it'l' 1) "Authority" shall mean Ethiopian Customs
".,,,:,. f1'9"~h 11"P'AfI)'} "ID- ;
li' HI1"P'AfI)'}" Authority;
!{. H/J:J>" ".,,,,"j' ".,e;:fID-9" rt~'I' : f..,A oP1A11 "Ae; 2) "Goods" shall mean any commodities, personal
j
"A'}it":,, r\.1f,} 1'}UlI'} ~(.Q.9"I..A effect and animals including money;
".,,, ,.,. 0".,e;:t:ID-9" ".,~~..,. OJ1.n 1C ffll/.111 3) "Cargo" shall mean any goods imported or expor-
I:' H6f!''1''''''
OJ~9" hn1C f"".(1)'" /J,4>r\.1f,) 01.tI OJ:":" '1':"9" ted by any means of transport other than goods
i\~ f"".ID-i\-:,.'}e; f"'~1""f'} f..,A /J~9'"f n~(.Q. required for consumption during the voyage on
9"C9" j board of the means of transport and, bona-fide
!!. HoP.f'W" ".,,,..,. /J..j'9'"f f".,.rt&.~O:" : f"".m~" personal baggage of passengers;
".,e;:fID-9" "1C "0J0 j 4) "Package" shall mean any material that is used for
"'0'''' (I)~9" f"".h.l"'=O:"
(;. H~I.'I'e; :J'hit" ".,,,,.,. 010.e; OJIJJ. /J~9''f i\~ as cover, wrapper, or container of goods;
fOl//"A ".,e;:fID-9" c~~.,:,. ~1.'I'e; :"hlt '10J0; 5) "Duties and Taxes" shall mean any duties and taxes
".,,,:,. ".,e;:f0J0'}9" /J~ (l)f. levied on Import and Export goods;
'k H(I)Y. n"C ".,it',I1'''''' 6) "Importation" shall mean bringing or cause to be
nJ"f'A-1 oP"1O.1 {Ur., OoP:f.oPtl0J0 f"9"~h brought, goods through the first custom station into
"IO.J' "., 9" fI),"j.(I)~9" "A'}.ItoPfI) "., f: I..., .,0J0! Ethiopia;
".,,,,.,. ".,e;:f0J0'}9" /J~
1:, HOW. ID-6#!,n'l(: oPi\h" 7) "Exportation" shall mean taking or cause to be
hn.'}f'A'1 oPID-6,.1.01'" OoP(.Q.I.i't'f1.9"~h fl)lll taken out, goods through the final port of departure
01/ it OJfI'.'" OJ~9" "A'}.It (I) fI) 01/ f: I.'" ., ID- !
from Ethiopia;
~;, Hf"'9"...h OJY..n" ".,,,..,. "1.9"~h ih.., n&.KK9" 8) "Customs Port" shall mean any place that is
r\.'lA /J,4>9"~' OJY. n"C f"".10'0:" OJ~9" hn1C designated by the Board, for the implmentation of
t'OI/.(I)m.O'''' : t'''''.(,.14-0'''' : firy.mOckO:" OJ~9" customs laws, to be a place for importation or
t'0I/.6,.1. .,.0'''' n:J. '1m- 11"° ncJ',. f"".(a~oPOJo exportation, unloading,preservation or loading of
OI/f,':':m-9"p'ft'-(,. '1m- : goods;
".,,,..,. t'n.,"j'f'A'1 f..,.,:" hAA 9) "Customs Area" shall mean the territory of
ii' Hf'HI"~h hAA" Ethiopia.
'IOJ' :
.,.. 'Ht""9"...h fllO..f" ".,,,..,. W,OS OOJ{,l.l./J~9'"f i\~ to) "Customs Station" shall mean any place desig-
nated as customs office at the port of entry or exit of
-k'I""C t'OI/.Y.I."ul-). : -t>I.'I'CJ':"hit fOl/.h&.AO'''' goods, transit routs or at customs area for the
nQD"1H.J'e; OoP(f).6,.1. (l)Y.'O (I)~9" OoPoJoi\"&.1
controll of import and export goods, collection of
oP'}",f: 01.9"...t, hAA fOl/.1~ ".,e;:fOJo9" f1'9"~h duties and taxes;
(1,..,. 1,,{l-)' p'ft'-'.. 'lID- :
"";h&.'''' 11) "Customs Warehouse" shall mean any place desig-
".,,,..,. ',os OJ{'I.l. /J~9'"f
Hi' Ht'".9"...h oP.')"'}" nated or established by a person licensed, by the
f"'9"...h P''-p'c'H' "AithOl/.mCJ'~:" f.:l.it ffll/./(t Authority for the deposit of import, export or transit
foil-)' nl1"p'Afll'1' (IJ~9" hl1"P'AfI)~ L~ f: goods until the accomplishment of customs for-
0.fo(W10J0 (aID- t'0I/.'k'k9" t'/J~ ".,h".,;r- P'~t.. '10J0: malities;
:(!{, HfoP :JtI') :"i\&." ".,,,,.,. f"'9"~h P''1 p'c'H' "Aith"'l. 12) "Ware House Operator" shall mean any adminis-
&.K9"Il-). f.:l.it /J,4>9".f. f".,./(tf.O,"j. OI1"P'AfI)~ trator of a ware house that is established or the
OJ~9" Of}"P'Afl)'1. &..4>1.:f.l''k'kOl! oP;J,I1'} 00i\
establishment of which is licensed, by the Authority
~'1.} fOl/..fit.,.P'f.:C (am- .,0J0 j
in which goods are deposited until it accomplishes
".,,,..,. Of.Oit : OnfC : OOJ'}1' : OV~:,. customs formality;
:0:' H"";~;~'Jf" 13) "Means of Transport" shall mean any means of
(IJ~9" O'lihC (UIJ"} OJ~9" /J,cJ>')f"".1~1'1' r\.lr'}
conveyance including animals that is used for the
"A'} it ",}'} ~ {,L\,9" I.. A :
carriage of goods and passengers, on land, air, river,
n!, "fC/D;~;~'Jf :"i\&," ".,,,..,. ".,e;:f0J0'}9" ".,~~..,. 01'" lake or sea;
i\~ ~\'}P''' "A'}.It.f'U : "A'}.It/(tfl)mC OJ~9" P'I..OJo'} 14) "Master of means of Transport" shall mean a
j
~\'}~.c/D(,. 'p'Af')'} f,"(a111ID- (a0J0 (I)~9" (l)h,'" .,0J0 person or an agent to command, supervise or
".,,,..,. ""~~"'f OoP~fC OJ~9" manage any means of transport during the voyage;
H;' H','i\i\&. /J,4>"
0 C/Df')(},.,.".,~~~',. O"'&.~f. foP'l'i\"&.1 oPitoPC 15) "Transit Goods" shall mean the movement of
t'n.''''f'A'.f') """.,' n'kCt" f".,.'tf: OJ~9" hn'}1.' goods from one country to another by crossing the
t",.9"...h ",n..f (l)Y.l\.i\ f.,.9"...h "10.1 ffll/.,}~"~it Ethiopian Territory, or from one customs station to
'I(D' :
another either by the same or changing the means of
transport;
:!:'k' "fC/D','i\,,&.J' oP'}',JJ:" ".,,,,"j' 01.9"~h ck'l''I'C itC
0)(.1.1. /J,cJ>9'1' "A.}.It~~INH' foJoOJ(a'1 16) "Transit Routes" shall mean any route designated
.f'" "OS for the movement of import or export goods under
oP'}',Y: 'OJo:
".,,,..,. /J~9'"f') OJ1. n"C customs control;
X%' "f',-9"...h nit','i\i\&." 17) "Customs Clearing Agent" shall mean a person
h".,i\.,f}'''' : hn"C hcryi\OJfI)'''' Onm~i\~ /J~9'1' who is licensed to deal with the customs, for and on
11"'9"~h hAA ID-i\,,' hcry,ci/..:fOJo "A'}:"i\~(J.'i' behalf of another person, to effect customs for-
oP.'J"'} hcry.hcry:'~IH'o-t..:r ;JC f.l' f"9"~h malities related with the importation, exportation
(a0J0 1fti'
"'"
fcryi\LK9" oJo..,I1C
G:(:D1l\.'J;9'"f'} i\"l\.i\ and in general with the movement and storage of
"cryhe;(I)1 fcry..fi\"fA &..cJ> f: foJo(amOJo (a0J0.,0J0 : such 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 131h
February1997- Page 323

It. " f "'9'"';' tJ"

tJ "l &. lL r-')" 117/\:,. CD1.. h 1 C f "7.. 10- . 18) "Customs Declaration" shall mean a form prepa-
CDY, iD'6J.I' h1C f"7.."h- CDf,9'" iJ:J>,,1o red by the Authority in whiChthe details of import,
f+""~
1IC1IC f"7..1/\~l1:"C)' f"'9'".;.tJ F'I FC~:" f"7..LK export or transit goods are described for the
9'"l1:" l1'l /\F A 11)'" f"7..tI;J;Eo .}>~ 'IiD' ; accomplishment of customs formalities;
lit. "f"'9'".;.tJ F'I FC~:"" 117/\:" CD1..h1C f"7..1'l . 19) "Customs Formalities" shall mean any customs
CD1.. iD'6J.I' h 1 C f"7.." tJ CDf,9'" ~ iJ:J>.,.9'"';' tJ operations carried out in connection with importat-
+"" ion, exportation or transit of goods from the time of
CD1..11 h1..~ II l1:,. 1. H. "f.9'"r: ~ ') 1.. h.., 'l1l'l-t:
hitoolJJ.iD' ~ith"7..~hl1iD' CDf,9'" hh.:,.r-A'f ~ith arrival at the customs port until released from the
"7..CDII) ~ ~ it f"7.. h'i CD') O?'iTiD'9'" f.,.9'"';' tJ
customs control;
20) "Document" shall mean any invoice, form or
htCJ~K9'" '/.1..:" 'liD' :
~. written evidence necessary to accomplish customs
"ll'l~" 117/\:" /\''''9'".;.tJ hL~K9'" f"7.."'C1I
formalities and it includes books of record;
O?'iTiD'9'" 1..~1l:t; : .}>~ CDf,9'" O?it~jf lLlf,) 00111
21) "Invoice" shall mean a price document prepared
'l1,)9'" f,~9'"&.A:
and signed by the manufacturer or supplier and
~li' "ftp;J ll'l~" 117/\:" l1h9'"&.~ OJf,9'" l1;Eo9'""
certified by the authorized office of the exporting
h.}>/,.I1.iD' f1'tI;J"f.'i f+L~oo it/\iJ:J>iD' tp;J'i
country as to correctness of the value and origin,
it/\+oo~+l1:" k/C :"tJtJ/\;;:':" nh1';' FAil)') stated in the document;
l1-"llmiD' ooFt.f (l.'''' f+~;J1m ll'l~ 'liD' ; 22) "Identical Goods" shall mean any goods which are
~~. "t1'~f,'-t: h ') 1.: flf'l iJ:J>" 117/\:" l11'OD~1'l1:" the same in all respects including physical character-
h'IC'i ~1It.il : l1f,tI-t: . l1'1'&.-t: l1'lUt.iD' . l11l1f istics, country of origin, factory, quality and reputat-
"f, 'l/\iD' +L"'L":" ~'i l1O?'iTiD'9'" 1~:J'iD' h')~ ions; minor differences would not preclude them
f rf 'I 117/\:" lL If') f 'I' :J>.}>')A ~ '1:" 00 'i C l1~ f, '1:" from being regarded identical;
h')1: 'liD' hOO'lA hfit.,.C9'" ; 23) "Similar Goods" shall mean any goods which
~r' " "'00 UJUJf, iJ:1''' 117/\
:,. l1iD'it II)If iD'U1..-t:'i although not alike in all respects, have like characte-
'lUt.iD' +"'1,.&.11. flf'l'i h')~ ~f,':" F&.'i +"''lC ristics and like component materials which enables
/\117h 'i CD') l1h 117I,. 6J.I''I:" f "7...,. C11 iJ:J> lL If') them to perform the same functions and to be
hh')Y: h1C OOOOI.'f: : f,)"'~ 9'"AtJ-t: : f'l'&':"'i commercially interchangeable. The quality, origin,
WI l1f "f, f /\ iD' of'tC.I\
' L 'I:" h °19'":" iD'it 'I' f, 1 'l A ; reputation and the trade mark of the goods are
among the factors to be considered in determining
~'!!' "(liD''' 117/\:" f+tC,'J'C' (liD' CDf,9'" l1,.,..., f(liD''':''
their similarity;
oo'IH' f+(lmiD' hilA 'liD' :
24) "Person" shall mean any natural or juridical person;
~k '''It\I1.'''''' O?i\'''' O?'iTiD'')9'" iJ:J> foom"'9" :
25) "Owner" shall mean any person or an agent who
foo f11 : CDJ:',t\." fO?it+"t\~ : CD1..iD'6J.I' h1C
has the right to use, possess, transfer, import or
foo"tJ CDf,9" OJY.h'IC fO?it1'l:" 0011:" ft\iD' (liD' export goods into or from the country and includes
lLlf,) ~ ') Y,'lt\(l.'''' If'i iJ:J>iD'') t\0?~~1I f+l.h
the master or the agent of the means of transport
niD''} :""tC. OJf,9" OJtLfto'} f,l.(;},9" I,.A : who, as an owner, receives the goods for conveyan-
3'1;' "f'I'9".;.tJ i'f.9"" O?t\:" f1-9".;.tJ'} FI,. n;"J"~":" ce;
~,'}"lfh'iiD'') f-""'ml. OJf,9" iD'tJA'i f+(lmiD' 26) "Customs Officer" shall mean any customs emplo-
(liD' lLlf,) Y..';Jc~(ll.Ll.rvl,.+;;:') hf,~9"C9" ! yee or agent assigned to discharge customs operati-
~'?:" "f'I'9".;.tJ 7't\.it" O?t\:" f1-9".;.tJ ,.,...,'} ~')"lfit ons other than the supporting staffs of the Authority.
h,nc h~.e../,.A 7't\.it f+ooy,n'i 'It\FAII)''' 27) "Customs Police" shall mean an armed police
fOlJ.ftliD' f;:J'm'" f7't\.it ;"Jf,A 'liD' : force assigned by the Federal Police Commission to
?!~;. ")'1'}')'C''l,} Y..'" O?t\,), ,.,.101o,}'i l1,.,..., oorvl.:" enforce customs laws under ~he command of the
fOJm. oooot.f,,:f.'} l1oo+"t\c~ OJY, h1C iD'it'l' Authority;
t\ooo/'l:" foo~f.oot.,riD''} : hh1C t\00iD'1I):" foo 28) "Contraband" shall mean the act or an attempt of
{;L1.1.7iiD''}f'I-9".;.tJ lI)l1.f l101Jt\~ iJ:J>,,'f') OJY, or providing assistance of importing goods beyond
klC iD'it'l' O?it1'l')- : OIJitOJII):" : ~')"l10- CDf,9" the first or exporting beyond the last customs,,,
~,'}"l OJm~ t\ 117Y..'I.°1 oo'l"h C OJf,9" 00 C~:" OJf,9" station in contravention of laws and regulations or
possessing, selling or transfering of such goods in a
~ "'Lu'} f')OI1.: ODm'} f"TiD'') iJ:J>,,1o 00 f11 :
commercial level and it includes cooperation in
oo,i'J' : O?it-""t\c~'i n~'}Y.H.u fl\;' Y..'C1."'1'
such activities;
00," 'l n C') f,l.L1.9" I,.A :
29) "Disposal of Goods" shall mean the act of
?j'jj. 117 117t\:" 'I'.}>9" "f, fO? f,iD' fto OJf.9"
" iJ.'" it OJ11.:" destroying or cause to be destroyed goods that can
t\.{IJ-fto fO?f,1'l;'~iD' iJ."'''1o') nOlJ:J>mA: l1oo.}>nc
not or should not be used by burning, burying or
dJf,9" nO?'i;'~iD'9'" t\." ~f,":" o-~:J' OY'l'~:" OJf,9"
eliminating by any other means; ,
~ '}"lm~ 117Y..-I.°l 'liD' : 30) "Board" shall mean the Federal Government
ifl' "nc.(>:" O?t\:" f~'~D/,.A OO')"'F'''' f111,"'f ncY..' Revenue Board;
'IiD' ::
1K" rf?)!! A.,f"t./A '1;1(.:" ;1ILffJ ck'l'C I~ ftti::"} 4>1Iitfitil 'H'''. Federal Negarit
, Gazeta - No. 18 13thFebruary 1997 - Page 324

h Cj:A rJ-i\:" PART TWO

f1'9"~h 11t\P'AffJTJ itt\D7<J:<J:9" Establishment of the Customs
oo<J:<J:9"
Authority
r'
ji. f1'9"?-h 11t\P'AffJ1 tutU O~I\ "11t\P'AffJ)''' 3. Establishment
"f.,.l1t\ fOlJ.lIlt- f a."1 "'lD-~:" 1t\lD- t-f\c1 f:Ft\ I) Ethiopian Customs Authority (hereinafter
f~f..t-A OO1"1P':" OOP'/'1 0.:" [1'1i OtlU htp~ called "the Authority") is hereby Re-es-
1 f.. 1 c; .,.<J:<k":l. A :: tablished as a Federal Government organ with
"
~. 11t\P'AffJ)' "'1Il/'~~ t\{1C'&;'~[1'c;A :: its own juridical personality.
g. tpc; OOP'/'1 0.:" 2) The Authority shall be accountable to the
fl1t\P'AffJ)' tpc; OOP'/'1 0.:" hJtit hOI1 [1'1i"1f..hit.tl\ Board.
1.~~ OJ\.:"V'A-1 lD-it 1'9" [1'~ hJ\. :"V'k 1 lD-Q.1..}>C16l>LCj:4. Head Office
00 P' /, 1 o..y..rc; f1'9"?- h ffJfi.1 S"r I\.Ii~:" ~ rl\ A::
The Authority shall have its head office in Addis
~. ~I\D7S"r Ababa and may have branch offices and customs
11t\P'AffJ)' fOlJ.h.,.tt-:" ~I\D7S"r ~1i~;J-AI stations else where in Ethiopia or abroad, as may be
ji . (IJf.. h 1 C 0 OIJ.11t'c; (IJf.. lD-6J!' h 1 C 0 DfI.1\h- iJ:J> S" r necessary.
I\~ <l>1.'I'c;;J-hit OO(}l1(}1H
5. Objectives
~. hP't-lD-;1 C f.,. tfoo.&;. a..,.. rc; ~ t\ 9" h <l>Cj:it 9"9"
r t- I\~ The Authority shall have the following objectives:
"1 JtlD- tt- D71: I. "1
~.y.. 0 P' I

(lJf..h1C "1~~1It'c; hh1C "1~~(lJm- f.,.ht\htt- I) Collect duties and taxes on goods imported or
r'
(IJ ~9" it t\ h 111 11TlD-c; it t\ h
(lJffJ ffJTlD- 1 f..11 f.,. f..1.1 exported;
I1TlD-1 iJ:J>S"r oo4'>ffJlIlC:: 2) Implement Laws and International Conven-
tions related to its objectives;
?;. P'AffJ1c; "'''1I1C
3) Control the importation or exportation of
11t\P' AffJ). ~t\D7S"~1 h"111 t\D71:1.it fDfl.h.,.tt-:" prohibited or restricted goods.
P'AffJ1c; "'''1l1c>r ~Ii I.tpAI
ji. f<l>l.1'c; ;J-hit D7ith.t1 tp;1 ~"'9"lJ'AI <l>I.1'c;;J-tlit 6. Powers and Duties
"1Jtv-9" f.t:J>1: "C; fh1A"1f\o:" tlCj:1 ~(}OitI1AI To achieve its objectives, the Authority shall have
~. f1'9"?-tI a.""r1 t\D7it.t?9" fOlJ.lit.tA1' 1'~f. the following powers and duties;
flDfl.oot\h"'lD- (}lD- ,,~ fDfl.1J. (}~p,.r1 ~OOI. I) to assess duty paying values, collect duties and
9"t-AI taxes, collect license and service charges;
r' 01' 9"~ tI
(IJ f..{1rI 0 (IJ(}1 h t) 11fi.S" r "
lJ' 000'" 1\
2) to examine documents of importers or exporters
t\LI OO11p,.r f1'9"?-tI ffJfi.lS"r 1<J:<kD7AI
so as to enforce customs law;
g. (lJf.. h1C f0lJ.10' (IJ~9" (lJf.. lD-6J!' h1C fDfl.I\h-
3) to establish customs stations in any customs
iJ:J>S"r fOlJ.hD7~0:"1 P'Cj:t- ~(lJitc;AI 00;1"1 port, frontier post and transit routes;
1<J:<kD7AI f1'9"~tI 00;1"1 t\Dfl.1<J:<k00- .t:J>f.: 4) to approve the place for the deposit of import
f.(} ffJA I it t\iJ:J>S"r9" h1111 c; 1'fl:J> <k1'1'C
and export goods, establish warehouses, give
If..C;JA: f(}lIllD-1 &.:J>
1: 1"1~A; ~IPCtfA;
license for those who establish customs
~. flt11:"C>I111: (lJf.. h1C f0lJ.11t':"1 (lJf.9" hh1C
warehouse, supervise the proper handling of
fO'/.(lJm-:"1 iJ:J>?Jr "1.}>it:J>fI. ~4'>ffJlIlt-AI f.hl\
deposited goods; suspend or revoke warehouse
hl\A:: OtlU v-);;J' fO'/.1<1>"'<I>f\ciJ:J>?Jr1c; D7~~"f
license;
?Jr1 ~~tfA; hit.tl\'llD-1 a.;11f "C9")f ~(lJit~AI
0 (IJ(}1 h t) 11fi.?Jr
5) to prevent and control the importation or
?;. 01'9"?- tI (IJf..{1r: 1 Jt v-9"
" exportation of goods in contraband;
ot\.f\or f1'9"?-tI ffJfl.l?Jr 0 h-A f0lJ.11t'lJ' fDfl.(lJffi.
6) to search any goods and means of transport
iJ:J>?Jr1c; D7~~""?Jr1 ~.t:"'li AI
(IJ1. h 1 C 1 ~ f.11t' (IJ~9" (IJf.. lD-6J!'h 1 C "1 ~ f.I\ h-
entered in to or departing from Ethiopia through
'k
" customs ports, fronteir posts and other customs
Oa.°, f.,.ht\htt-: 11.11 f.,.f..1.1I1TlD-1 f1'9"?-tI P'~
stations;
P'C~:" IA"'.t?OOI1TlD-1 iJ:J>?Jr ~~tfAI hit.tl\
~(lJit~A; 7) to detain prohibited, restricted or uncustomed
'llD-1 a.;1«£ "C9")f
goods; and take the necessary measure;
~. hffi.}>1\~ O:J>fl. a.°' OOlJ.(}'1' lD-hAc; "C; f.}>(:l1
0 OOffJit fOlJ..t? 00- (lJ1 ~ 8) under the authority given by and supervision of
tI"'.:" A f1'9"~ tI a..,.. r1
f\or1 9"Coot- IffJt-AI f(IJ1~A hf\r1 ~oo(} the Attorney General, to investigate customs
C;J'AI ~h;J-"'I\AI offences; institute criminal proceedings; and
it. 1flS (IJ'J;l.iJ:J>?Jr1 O",oot\h.,. OOI.)fS"r1 ~~tfAI
follow up the case in court;
Iffic;.}>t-AI IIPI,.6l>LAI 9) to collect, organize and disseminate import and
export data's;
 1K" rftt'~ t..1..t.fA ~:1&:" ;JH.1lJ <IITC It ftti;:" 1t +, Iiififii ,.9'". Federal Negarit Gazeta - No. 18 13thFebruary1997- Page 325

I' ht\",,9'"~h +l'l''i'' :1"hh htr)tr)A= hTD'loo,}'i" 10) to carry out studies as to the leveing, assessment
h fIflfll1 ~ '}Jl 0-9'" ht\ it'} TC'fl,} .(- ck'l"rc 'I''i''T
and collection of customs duties, devise ways of
lY..C;JAI it. 4.+ ,(-9'" -t..,fl&.ce lY..C;JAI
combating and repression of contraband activity,
16' 11",,9'"~h .'I''I'C hC flit- flt\f1.T ft\."=fm-I f-t-tm-
lDf,9'" f-tlDlfl- f').4>,,'f') f,7ftr)AI lhlD"'~AI
and implement same upon approval;
11) to sale or dispose otherwise goods with out owner,
II' f",,9'"~h hh-t""L ~T JP&. 4..4>,(- f,fltr)AI
f,IPCIJAI abandoned or forfeited;
If, t\",,9'"~h JP&. h4.~~9'" hiM."1. f(f). ~,.'f,}'i" 12) to issue or revoke customs clearing licence;
f-tt\I~ 1\0-c:'f'} lH;J~AI 13) to prepare forms and brochures necessary for
I§, f+I.'I''i :1"hh ht\..y.'f'} . hflflfl111 t'111 hlll1'i" customs activity;
It.t\o'f -t:}~~ JP&.,,'f'} l\"7h'i"lD'} f"7.1h 'fit- 14) to prepare and implement systems for the assess-
fhlP&.C H1.."'f'}'i" hA.y.'f'} IlDtr)AI -t..,fl&.ce ment, and collection of duties, financial accounting
.
11.C;JAI and other related activities;
I~' .11.4>T 15) to arrange for trainings and work shops to upgrade
'''=fm- f1'9'"~h fll\OO-I"'f'} 1\"7t;;&.T
f"7.1h'fit- JPAm'i""'f'}'i" fOO-l "7?f?fl H1.."'f'} the efficiency of customs officers;
f,tll;JAI 16) to own property, enter into contract, sue and be sued
II' f,}l1lT fll\f1.T 1\00(f'} . m-A 1\00'l''I'A'i'' I1hoo-
in its own name;
I\oohflh'i" t\oohflh f,'f"AI
17) Perform such other related activities required for
If:, ~""7m-'} -t..,fl&.ce 1\"7.(-l.., f"7.1h4.A"" t\.f\o'f
the attainment of its objectives.
-t1J"7~ -t..,flC''f'} lh'i"m-'i"A::
fflt\JPAIfJ)' MIl9'" 7. Organisation of the Authority
i'
flt\JPAIfJ).I The Authority shall have:
6, 1100'}..,JPT
f"7.'{I'9'" h'}.(- 1) a General Manager and Deputy General Manager or
'1''1 JP&. hhh.l~I
9'"hTA '1''1 JP&. hhh.l~/ 9'"/'1''1 JP&. hhh.l~'fI Deputy General Managers to be appointed by the
~'i" Government; and
I' hh&."1.m- IP&.-t~'f! 2) the necessary staff.
f,lj~;J'A::
8. Powers and Duties of the General Manager
~, f'l''i''m- JPI,. hhh.l~ FAtr)'}'i" -t..,flC 1) The General Manager shall be, subject to the general
6' 'I''i''m- JP&. hhh.l~ fflI\JPAtr)). '1''1 JP&. directives given by the Board, the chief executive
hh&.~"7. 1100(f'} h{1C~ l1"7.flmm- hm.4>"f, officer of the Authority and shall plan, organize,
0000(,1 OOlPlT fflI\JPAtr)).'} JP&.,,'f
1~~AI direct and administer the activities of the Authority.
11.1,.~ AI f,oo&.A! lh-t~.(-&.A::
2) Notwithstanding sub-Article (1) of this Article, the
I' ftUJ h'}+1\ '}o-h h'}+1\ (6) ~,}Y..-tml1+ (fljI General Manager shall:
'I''i''m- F &. hh h.l~!
u) l1H.tJ h'l'~ h'}+1\ } f-tOOl\hi:T'} ffll\JPA (a) exercise the powers and duties of the Authority
1fJ).'} JPAIfJ'}'i" -t..,flC I1JP&."f, lm-"AI specified under Article 6 of this proclamation;
1\) f ~1..&.A it. iiA flciih ih..,'} OOlPl:1"ce (b) employ, administer and dismiss personnel in
~""7"'f 1100h-tA {1C~ 11"7.1~.(-+m- accordance with the directives approved by the
0000(,1 oolPlT fflI\JPAtr)).'} 1P&.-t7f'f Board following the basic principles of the
f,+'I'&.A! lh-t~'(-&.AI lf1'i"l1:1"AI federal civil service laws;
d1) f",,9'"~h'} ih.., ~'}Jllhhl1C h~1..&.A Tl\.h (c) deploy, administer and dismiss customs police
it "7. 7i'} f -too Y..11,} f T I\. it ;'Jf,A I1JP &. "f, force assigned by the Federal Police Commis-
lf1"7&.AI lh-t~'(-&.A . 'I'4.T it.1~9'" hJP&.
sion;
''''~AI (d) prepare and submit to the Board the annual plan
00) fflt\JPAtr)).'} ~oo:1"ce fJP&. TC'..,&.9'"'i"
and budget of the Authority and implement
111:'T hH;J~.y. I\{1C~ I+CflAI it.4.+,(-9'"
JP&. "f, lm-"A! same upon approval;
IP) 1\fll\JP A tr)). 11-t4. +Y..m- 111:'T'i" f JP I,. (e) effect payments in accordance with the ap-
TC'..,&.9'" oolPlT 1'}Hl1 lD6f.hlY..C;JAI proved budget and work programs of the
l) ft;;Td111d1.C hChC''f'} (1C~ 11"7.1lDtr)m- Authority;
0000(,1 oolPlT ht;;C.(- f1.T m-6f.hl1it9'"9'"~T (f) settle Civil disputes out of court in accordance
I\.Q;).Ch f,'f"A! with the directives issued by the Board;
fI) hV'h-t;;: lD1lj'f ;JC 11"7.Y..l""..,'}~~.y.'f o-it- (g) represent the Authority in all its dealings with
flI\JPAIfJ)',} f,OJh"AI third parties;
1i) hl\ JP&.m- ~,}~h.4>(\ I1f1.tf.m- I\{1C~ (,TCT (h) submit periodical reports to the Board.
I+CflA::
1~ r~?)i ~f..t,A ~;J~-r ;JILfIJ ~'I'C: It ',",-t-r i +1 Iiifitii 'H'''' Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 326

[. 1'lJm- F't,. nilh.!1: I\1ll\F'AffJ)' F't,. llilLI\1 3) The General ManagerR'l.ay delegate part of his
oPm1 F'AffJ1lJ +"'1l~1 I\9"h-rA 1''1 F't,. powers and duties to the deputy General Manager!
Managers, other officials and employees of the
nilh.!-n./I\9"/1''1 F'1r nilh.!~:t:lJ I\l\.f\o'f flll\F'
AffJ). ;}l\ksP'flJ IPI,.+7f'f Om-hAlJ t\.!il+I\Alf:
Authority to the extent necessary for the
management of the Authority's activities.
~~I\A::
9. Powers and Duties of the Deputy General Manager or
it. f9"h-rA 1''1 F't,. nilh.!-n./nilh.!~:t: F'AffJ1lJ +..,IlC Deputy GeneralManagers
1) The Deputy General Manager or Deputy General
Ii' h1'lJm- F'I,. nil h.! 1: OOlJ.l11' oPoPl,! oPlPl-r; Managers shall in accordance with directives given
0) flll\F'AffJ~1 +"'IlC'~ 001/"'.(-1 00l/1.t,.1:-r1
by the General Manager:
0 oPr t,.-rlJ 001/il+ll 0 C 1''1 m-1 F't,. nil h.! 1: (a) Support the General Manager in planning,
~l~A/ ~l~ f\c= organizing, directing and co-ordinating the
1\) 01''1 m- F't,. nil h.!1: fOlJ.l1ffic-r1 l\.f\o'f activities of the Authority,
F't,.sP'f !hlJoJ.lJA/!hlJm-lJf\c; (b) Perform other activities directed by the General
!{. 1'lJm- F'I,. nilh.!1: OOl/~IjCO-r 'Lit I\1'lJm- F't,. Manager.
nil h.! 1: f+l1ffic-r1 +..,IlC''f !hlJm-lJ A/!hlJ 2) In the absence of the General Manager carry out the
m-lJ f\c:: activities of the General Manager.
10. Budget
I' 01:-r Budget of the Authority shall be allocated by the
flI\F'AffJ). OoP1"'F'-r OOlJ.oP1.111\-r01:-r ~+~1.t,.A:: Government.
il 1\'£ PI 11 oP If.., 11 -r
11. Books of Accounts
Ili' L) The Authority shall keep complete and accurate
li' 1ll\F'AffJ)' f+o:tl\-'1 -rhhl\;;: f(J'). f'£'111 books of account.
oPlfo'11-r ~~IfA:: 2) The books of account and financial documents of the
!{. flll\F'AffJ). f'£Pl11 oPlf..,11-rlJ 11"11 '1h 11'1"'f Authority shall be audited annually by the Auditor
0 1''1 m- l>.Jt+C OJ~9" 0 1''1 m- l>.Jt+C 0 0IJ.11f9" General or by other Auditors designated by the
l>.Jt+C 0 fq oPi: ~oP l oP t,.f\c:: Auditor General.

hlf:A Y'il-r PART THREE

ill\Ill\F'AffJ)' nlPt,.C Performance of the Authority
9"tJt,.tj". n1'(- Chapter One
f'l.9"~.h ~1'1'C
Customs Control
12. Import and Export
I!{' ill\10S OJ'IJ. tJ:PsP'f I) For the implementation of the objectives of customs,
Ii' I\'''9''~h F' I,. nLK~9" fOlJ.h+f\c-r tJ:PsP'f the following goods shall be under the supervision
O"9"~h ~1'1'ClJ 1'O:P F'C ~(J'lJf\c ;
and control of Customs:
0) OJ1. n1C m-il1' f0lJ.1ft tJ:PsP'f "9"~h OJ1.11 (a) Imported goods from the time they get at
Customs port until the completion of customs
h1ftO"" 'Lit :e.9"C' f"9"~h1 F''1 F'Cq-r
formalities and received by the importer;
n o:tA +m- nil oP '1J.m- h il h OIJ.lh11 ;
(b) goods under drawback procedure from the time
1\) .f'oPl\7i "'l1' fOlJ.mf~Il:fm- tJ:PsP'f OJ1.m-tif!>
of draw back claim until exportation;
n1C I\oPl\h h"'lftO-r 'Ltl.1:9"C' hilhOlJ.I\h-; (c) goods, entered into customs warehouse until
dt) OJ1. 1'9"~h oP .'1"1 f1ft tJ:PsP'f h1ftO-r 'LtI. removed from the warehouse;
:e.9" C' h il h OIJ.OJm. ; (d) goods of export from the time they entered in to
oP) OJY. m-tif!> n 1 C fOlJ.I\b- tJ:PsP'f OJ1. "9"~ h customs port until the completion of customs
OJY.11 h1ftO-r 'Lit 1:9"C' f"9"~h F''1 formalities and be exported;
F'Cq-r + &."'lfD hilhOlJ.I\ h- ; (e) goods in transit, from the time their movement
0') +I\I\L tJ:PsP'f h 1Jt 1.,.".,.{}- h+L.,.1.0-r 'Lit is allowed until the completion of transit
:e.9"C' oP+I\I\~ hilhOlJ.!O:P ; procedure;
l) 111\0.'-'" fl\.I\Tm- 1 f++m- 1 f+OJl{}- OJ~9" (f) goods found with out owner, abandoned, for-
0 \'11-rC' 111,(- . f + !,.,. tJ:PsP'f h il hOlJ.if ffic feited or contraband goods until they are sold or
OJ~9" hilhOlJ.OJ1?,. ::
disposed other wise.
!{.0I/1-';:m-9" 11w- hlll\F'AII}). L:P'(- "!1:'; OtlU
2) with out prior authorization of customs, no one is
allowed to enter in to customs warehouse in which
n1.,.", 1o-il n1.,.'" (Ii) 0+11\0m- oPlPl-r O"9"~h
goods are deposited or; open or do any acts on those
<l:1''1'ClJ '1'0:P F'C ! ft. tJ:PsP'f OJ1. +hOl/:t:O-r
goods controlled and supervised by customs in
F'r~/,. oP..,ll-r ~ tJ:J>sP'f1 oPhL-r OJ~9" OI/lJ:fm-19"
accordance with sub Article (1) of this Article.
'11C OtJ:PsP'f I\~ oPL~9" n~'fA9" :: 3) The Authority shall be responsible for the damage on
[. O~1''1'ClJ 1'O:P F'C Ill\- tJ:PsP'f I\~ f"9"~h goods under its control and supervision caused by its
0'/"'1';;: I\0IJ.!Y.Cl1m-1'~-r flI\F'AffJ). ;}I\&. ~(J'lJA:: employees while discharging their official duties.
 1K' rfn ~1.~-1A ",;J~"" ,;JH.nJ ch-rc I~ ft]i;""';"" Iiifitil ,-,... Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 327

Ic- 07ll:J' lll\"tl\ tJ. iJ:J>Y'"f 13. Postal consignment

li- f"'9'"~h,.,," ,."C~:,. itf,LIJ9'"O:" "7tj:fm-9'" iJ:J> 1) Goods imported or exported through post office
07ll:J' 0.:" OtJ.A CD 1. h 1C t\. 11) CDf,9'" hh 1C shall not be released without accomplishing cus-
t\.CDII) hf,"fA9'" II toms fonnalities.
I- 07ll:J' 0.:" OtJ.A CD1.V1C f"t 1(ttj hV1C f"tCDffic 2) The goods imprted or exported through post office
iJ:J>Y'"f Olltt:t-m- O"t 1~ f"'9'"~tJ if.9'" ch.."rC shall accomplish customs fonnalities under the
hf+1.l10:" f"'9'"~tJ ,."., ,."C~:,. f,LR9'"O:J'A II control and supervision of customs officer.
Ig- f+hl\hl\- iJ:J>Y'-:;' 14. Prohibited Goods
0 ih.., CD f,9'" 1\.:"f"* 1 h I)A Oll''' -:;'I):fm- ~I\ 9'" h"'tt: Any goods the importation, exportation or transit of
ll9'"9'".,~"f oolPl:" CD1.h1C h '}.';f,1(t t hh1C h '}.'; which is prohibited by laws or international agreements
f,CDfficCDf,9'" f1\.:"f"*''} hAA h9:Cmm- h'}.';IAI- to which Ethioipia is a party, shall be re-exported or
m-it~ f +ilm I):fm- iJ:J>Y'-:;'f +1\f ,."., ,." C~:,. ooh+ A forfeited with out any special procedure to be followed.
itl IILA .., CD1. 00 fficO:" h 1C h,} -'loo 1\ll- CD
f,9'" h'}-'l
CDlll- f,1.l;1A II
15. Restricted Goods
I~- 11.11 f+1.l11):f(Do iJ:J>Y'"f
1) Goods the importation or exportation of which is
li- f+ CDil., ,."., ,."C~:,.'} CDf,9'" U-~:J',} t) 1\".7.I\-
restircted by law, unless they fulfiled specific
Oll+.,.C hh 1 C h '}.'; f,CDffic CDf,9'" CD1. h 1 C m-ll1' fonnalities or conditions, shall be detained in
h'}.';f,1(t Oih.., 11.11 f+1.l11):fm- iJ:J>Y'-:;'+1ltm- customs port unit! a decision is passed upon.
2) Goods detained in accordance with sub Article (1)
m-it~ hllh"til1'I):fm- .("lll Och1'1'C llC f,1/>11\- II
of this Article shall be barred of departing from
I- 11.11 f+1.l11):fm- iJ:J>Y'-:;' OtLtJ h,}"'''' '}o-ll
Ethiopia or shall be re-exported to the country from
h,}"''''(li) oolPl:" 0"t1~0:" 1.11.11.(t'} f"tlllh
which it is imported, unless a pennission is given to
III (Do 00""(,1 0.:" Oil 1\it .,.') m-ll1' L:J>.(" t) 1\ 0
"'l it, within 30 days, by the office controlling its
iJ:J>(Do hh 1C h '}.';f,CDII) CDf,9'" CD1. 00II)0:" h 1C importation or exportation.
h,}-'lOOl\ll f,1.l;JA II 3) Where restricted goods are not re-exproted with in
c- iJ:J>m-'} ooAl' hh1C h'}-'llllCDII) h+1I\RI\:" 1.11. 30 days from the date of notification it shall be
1. 9'"r: Oil 1\it .,.'} m-ll1' h h 1 C t) 1\IICDII) iJ:J>m- considered as abandoned to the customs.
h,} Y.++CD f,l/>mt-A II

CHAPTER TWO
:,.
9'" iJ t-tt: U- 1\
Means of Transport
lll\ "7=}=}'1fY'"f 16. Obligations of the Master of Means of Transport
Ii' f"7=}=}'1f~I\~ ..,1..:J' Any master of the means of transport engaged in the
O?'};;: m-9'" CD1. h 1 C f"t 11) CDf,9'" hh 1 C f"tCDII) "7=}=}"If
importation or exportation of goods shall:
~I\~ ;
1) arrive or depart the means of transport, load or
"7=}=}'1f (Do') 0"'9'"~ tJ CD1.11 1I!F "7 itltt:
unload goods, embark or disembark passengers
li' t "71/>9'"t
"7ll., it:" t no'} 11.;;: "7 it LC t "7 m-l.(" t iJ:J> 0065j, '}
only at customs port;
2) notwithstanding the provisions of sub Article (1) of
CDf,9'" "7 t-1tt: h 1\0:" II
this Article, in case of force majeure, he may land or
I' OtLtJ h,}"'''' '}o-ll h '}.,.'" (li) f+"1lm- It'iC9'" stop the means of transport in any place other than a
hh""9'" Ol\f, fll''' U-~:J' fl.1 ;11'9'" "7=}=}"lfm- costoms port; provided, however, the master of the
h.,.9'"~ h CD1.11 m-6J.I- t\. I/>9'" f, -:;'1\A II f,tJ 0 "7.lI'
means of transport shall immediately report the
'}O:,. 1.11. f"7=}=}'1fm- ~I\~ U-~:J'm-'} Oh""t-ItIm-
incident to the nearest customs and administration
1\1\m- f"'9'"~ h
'" ihL:" o.:"tj I\h t) I) Itm- hll+.';1.C office of the region;
litm-:J>A II 3) submit documents, to the appropriate customs
6J.I-.,:,. CDf,9'" ilm- 1\"7=}=}1I f,." t- L:J>.(" f +ilm m- officer, to the effect that the means of transport is
C'
oo lI'''' ') f"tl l;1"'1' il., .(" h ..,1)11 1\1\m- duly licensed to transport cargo's or passengers;
f"'9'"~ h
if.9'"''''CI)A II 4) submit a manifest that show the list of goods loaded,
~- "7=}=}'1f(DoCD1.1.9'"~h CD1.lI 01.lil CDf,9'" h"'9'"~h discharged, stay on board or continue in transit, and
CDY.'O hoo.,iti: 04C.:" OY1 ht-:" il~:" m-ll1' a manifest that shows the name of persons to be
f"7.65j, "(Do') t f"7.t-1Lm-') f f"7.itLlm-'} t f"tCDC embarked, disembarked,. stay on board or continue
10m-'} t h1C h9:c{I1 f"t~1.m-'} h'}-'lu-9'" O"7=}=}"If in transit to a proper customs officer within 24 hours
m-ll1' f"t"'lm-'} iJ:J>tj 00'}11.;;: f"7.1°Ol\h:"
after the arrival or before departure of the means of
1IC1IC 00..,1\65j, h"'l)lI I\I\(Do f"'9'"~h
transport;
if.9'" "7""lll
5) refrain from embarking or disembarking passen-
hl\O:" II
gers; or loading or unloading goods unless
~- hl)l\,."AII)'" L:J>.(" itf,ilmm-tj f"'9'"~tJ if.9'"
Olltt:t-(Do itf,1~ 00'}11.;;: "7itLC t "7m-l.(" t iJ:J>
authorized by the Authority and in the absence of
0061ij.'}tj "7t-1lf: hf,"fA9'" II Customs officer;
'IK' i:~?}~~ t..Y../..A ~:M')' :llL(/1 'h'rc: I:t r\'t-,;-).?; +1 :W~-iti! '}.9". Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 328

'k h-ht"'Y.t\'). (tw- nil"''''C OI/'}?fw-'/" I\.It (tw- mY.. 6) never allow any unauthorized person to reach about
oo~~'.,.w- h '})tm,'J oor~.,. 1.: ft\O-1-'/" :: or enter into the means of transport;
%. f'I'9"~h P"" P"Cf~,). f'htRoon-1-'} ilft- f6li}." 7) report to the customs and discharge the cargo for
OI/~~'}f h '})t '}.,.".,.il h1,'/"~h if,,/,, &.ft- Y: customs control, where the time for departure of the
h".(tmw- n:\It 'H'm' hY! it&.-1- (t~-1- nltf. f"1f means of transport is canceled or delayed for more
CDf.,/" f".(tlll ooln.') t\'I.'/"~h (f..,/" nOl/"m:" than 24 hours, after it is authorised to move;
iI,<I'sP',)'.h '})tl,.'14.c,' n1,'/"~h -rnft- P"C h '})tlf~ 8) not attach, connect or prepare any additional room,
OI/.f:lol itt\n,)' :: which serves as a hiding place for contraband
~;. n°,/~~''''w- fw-tif.bCDf.'/"fw-il1' itllA Itf. t\~,}"',c.' goods, on the external or internal part of the means
In .f: iI,<J>00 J'.I"'~,f f"7.!1 t\ °1A "'{;(;\.OI/
t hr~A of transport.
0001m9" : oo"'mA , ,.
CDf.,/" OI/u,'J'l..,' ft\n-1-'/" ::
17. Goods Declaration
X%. ilt\ iI,<J>sP"}"f"7. .,.c,n 0001t\6I>}. I) The master of the means of transport shall provide
Ii' f£lD:~~''''W- :~It&, : f".tib}."W- iI,<1>t\it1C W-il1' information regarding the loaded goods, identifying
r~~:;J' foon) : n£lD:Jlf} w-il-r f"7JI.f. : I1'UI.!'P."')' its purpose either for home consumption,
,
CD,f. 1','/C f"7:Il} : noon)(},). OI/~~-'" CDf.'/" I\.It warehousing, temporary admission, transiting or
OI/:~:~'''' noo.,.fC k/C Ml:c(n f"7.'/.Y: ooln.'} t\f.-f' trans shipment and deliver it to customs warehouse
nOl/ CD:"mY. 9"~. h OO.'JII'} h'})t -/l} m f. '/" f'" ItIt or shall accomplish the necessary transit customs
'I'
"
&,.,:,. f1,'/"~tJ P"" P"C~')' h '})t&.R'/"I]-1' 01/Y:lol formalities.
f.f:"Cn:J'A :: 2) The warehouse operator on receiving the goods
!{. {f),f. 'I.'/"~h 00 ,'Jrr} h '})t'/l} f"'Y.l'l iI,<J>chh,n shall identify and register the goods based on the
},'}Y."'&J~oo f'I'9"~.tJ oo:Jlf'} :~It&, nllU it'}.,.?.. information supplied in accordance with sub-Ar-
'}o.il it'}.,.?.' (Ii) 11-f"ffw- ool;f oo,vl')' iJft-w-'} ticle (I) of this Article.
t\f~'Y' f.oouolllA :: 3) Goods without declaration shall be presumed to
!~. 0001l\6b}. !A"'(tmIH. iJ,<J>t\k/C W-il1' r~)1.;J' have been imported for home consumption and
},'},f.oon) "..y.",(': nll.v, oo,vl')' f.ooll111A :: therefore, enter into a register accordingly.
ij. ffllS '/"Coo/,. t\.Y.I. °l(H' f"7:lll iI,<J>hOl/~~'}fw- 4) Goods requiring to pass quarantine examination
},'},f."'I,.'I&. 1',il&A'UD' ffllS '/"CooI,. hilh"7.&.?.'/" shall, as soon as they are discharged from the means
,r.'l.il hl\.t\..:}". iI,<J>sP',}".
".t\f.-f' m\I,. '}";'} hAA of transport, be stored in a separate zone until the
lTO,f.f'} 1',t\(H' :: accomplishment of quarantine examination.
?;. nIWt,f:':W- ,/,,~J"},f')' ,,..,.n)n)f.e; 1',Y.'I?f fin. 5) Int1ammable or dangerous goods shall be notified
iI,<J>sP',}",11-I.t\ f lTO :Jrr} h '})t.y.f. CDf.'/" nitil:fi},f. by the master of the means of transport before they
hCDf.,n h'})tCDm. hOl/~~'lfW- hool,.1'Pfw- n&,,} are discharged so that the goods be stored in a
fOl/:~~'lfw- :~It&, OI/il;J'CD:" itt\I]-1. :: separate warehouse or be removed urgently from
'k ilt\ iI,<J>sP:}', f".(tm{f)' 0001l\6b}. ,fA,"o.'I.1t aJf.,/" the port.
hly.,l; ,f:Cl":9" IY'} ".,nt\.. f"'&.Ooo 6) Where incomplete or erroneous goods declaration is
f"''''''''
1',t\l/Dln. (t.I.,'J'I'" 0I/1."7.! h'})t(t1' t\.Y.lol presented to customs and if ascertained that it is due
,e:}"'ltA:: to inadvertent error, amendment shall be allowed by
));. noo:~:~'lf9)")"' lD'il',' "';1>9"It.f. ilt\OI/.w-(\.e; h"'l1' .,., furnishing supplementary report.
ilt\ "7. rim. iI,<J>sP',}'.
18. Goods for Consumption and for sale on Board
Ii' fflll.h"'t\")' iI,<J>9)"}"'
11'/'.' Itf. 1':",/" Itf. f"7.w-t\.
I) The following goods shall enter into the means of
CD ,f.9" f"7.rim. lTOlyc;:fw- n1.'/"~h if.,/" hf'h~
transport without duty and taxes, where the customs
:rlln ,'1>1.'" ",f.h&.All:':w- noo~~'}fw- Itf.
f~6b}.l; t\': officers are satisfied that the goods are intended for
consumption or sale on board during the voyage;
11) CDf.ON,M. kll: t\"7.'/.,r.' oo~~'}f fOl/.!il&.
(a) fuel, lubricants, spare parts and other goods
A'/lD' "P':~:l; f,nl.;J' ,nl.')' '}>ll')' : oot\'PCDtifi}.
sP:}".c; t\.t\,;,}". t\oo:~~'.,.w- itil&A'l fin.
necessary for the operation of the means of
transport;
iI ,<J>sP',}". :
(b) food staff, drinks, and articles for gift and sales
t\) n'H' Itf. t\lTO'}'I,f."/f',)"-e;t\OI/~~'}fw- Wl,.,,."/f':f'.
to passengers and employees on board of the
f"7.1Y'} 9"oNlc; oom1' : fil(lI;J.e; f7i!6f.b
iJ,<J>sP:}"::
means of transport;
ilft-sP',}'.
2) The master of the means of transport who received
!{. nll.u 1',,}"'R' '}o.il 1','}"'?'" (Ii) f'''''lll~''''
the goods specified in sub-Article (I) of this Article
},'},f.lJ.~;J'w- n'H' CD'}>'}1':",/" Itf. h'Pt\. lDf.'/"
shall present a declaration to the customs officer,
h,f-j'im. n:\It CTO:~:~'lfW-CD,f."..,,,n,), aJY.o(}n"7.OO
about the goods consumed, sold, disposed and
t\ilIH' 'lll. fOl/:~:~''''w- :~It&, 1':",/" Itf. f'Pt\w-'} :
he; f,,.l&.W-'} remained on board, upon return to the initial loading
nil(n;J' f".ltt\&.w-'} : f'''rimw-'}
customs port.
fflll.,f"f. 0001t\6b}. t\'I,,/,,~,tJ ~..'/" OI/:"l,n itt\o,), ::
1Jr i:f~!i A..l.,t./A ~;M.'f- ;ltLtI) <IITC I~ rtt-t.'f- i .,., Ififi'fi ~.,... Federal Negarit Gazeta - No. 18 131b
February1997- Page 329

c. OOO~~""fD-;)I\A. 00"'1\~ lA+~OO-1- ""'iTfD-'" 3) Goods not declared by the master of the means of
iJ:P 1\01 C fD-"''1't;:;(;J- ~,~ 'P1\
"'''''''C' f ;J-I\LfD- transport shall be deemed consumed locally and be
+~...'i ,.J-h'".e.hLAO;J-A rl
subject to the duties and'taxes left unpaid.
,.. iJt.tf. , 1-
iJ:P9''f, O,,"'~h "lhl\t.f\M "'1\0000-1\-1-. CHAPTER THREE
00
"'1\ L"."Ii 'i "'I\"""'~ h-O Declaration, Examination and
Release of Goods
:m. f,,"'~h "lhl\t.f\f'" "'1\0000-1\-1-
fl' f,,"'~h "lhl\t.f\f" h"".e.+C-o'lTfD- O"''''+C 19. Lodgement of Customs Declaration
OtUJ h'P;Eo h'+" If: O"'tf~tf~fD- 001P~-1- f".oo
1) Except exempted by directives all goods entered in
tr10 iJ:P I) I\P' A 1lJ). 0 "7.,tD'"~fD- f "l h I\t.f\ f'" :":( accordance with Article 17 of this proclamation
,Ot,.}. "''l''A.,. tD"l1fD-). OO:,.~-Ohl\O-1- II
shall forthwith lodged for clearance in aspected
I' f1''''~h "lhl\(~f\f" f"".e.+C-o'lTfD- 1n.'i tD'L1. copies of customs declaration.
iJ,cJ>9''f, O",ool\h". "C~ 0000(,1 ltDllJA II
2) Goods exempted from clearance shall be deter-
r' f1''''~h h"''''I\I\~. f\m.e.:" ~'i h"'LI\1.. 1.;Jk mined by diretives issued by the Board.
(}~,.'f f\+CO' iJ,cJ>fD- hoo.("~(\- Ok-1- I\h, 1- +,
,O;F f"".K'i f,,"'~h 3) Where customs clearing agent applies for hold
-\hl\t.f\f'" "''l''A.,. I\.+C-o
.e.':;'I\AII IJ'tj,.. iJ,cJ>fD-Olf.lJ 'ltl. fD-"'", "'A~~(} function and fulfils supporting documents, prelod-
f+I.OfD- "lhl\(~f\f" "'IPC" iJ:PfD- f\001lJ "'1\
gement of customs declaration may be allowed for
f1.9"~h -\hl\(~f\ f" ''''l''A.,. OO:,.~-O .e.tjCO;J-Ar: any five days before the arrival of the goods at
~. 0'l,"f1(,1TfD-tDl.'" O"".(}m--1-h1A..,f\--1- "'h"-1- customs port. However, if the goods do not arrive
iJ,cJ>9'":f.
:"1.;"".1 "'(}"'''''PTfD- f,,"'~h P'~ p'c~-1- within the five days, a new declaration shall be
~'-\~.Kr'lTfD- 11I\P'AIlJ)' I\.~.:".(" .e.'fl\A II lodged at the time of arrival of the goods.
:,.1:"".1 f"7.,(}IlJTtIJ-' iJ:P9''f 'trC'trC'i hL~KOO-'
4) The Authority may allow goods to be cleared
hiM.I\'l f"".,f1.C1' "'h , ,,,,'f, 'll\P'AIlJ)'
00000(,1 .e.tD"''i A II urgently due to their nature or the service they are
?;. I\,,''''~h P'~ P'C~'''' """'LK"7.,1 O"7.,+COfD- required for. The details and the reasons that
f1''''~h "lhl\(~~f" fD-il... f"'tf~tf~-1- oo~jf9''f justifies this procedure shall be prescribed in the
O',,"'~h h"''''I\I\~, ''''l''A'''fD-'i ".LCOOfD-OO:,.~-O directives issued by the Authority.
f.'iC'lT'PA II 5) All informatiQn supplied in the customs declaration
?;. I\h"C fD-il'1' c':~:J' foollJ ~fD-".-of\- f"'OOtf10 iJ:P shall be filled and signed by the customs clearing
+~II' f"".h~.AO'1' : h+~... ~~ f"".~1 tDf.'" agent.
OJ1.~.'''' +~m' ",ool\'li ~ '''lIJ'' f"7.,mf:"O-1- iJ:P 6) Any imported goods registered for home consump-
,,.I\f.1. O'", h -\hl\t.f\f" I\f. ooooAh'r
hl\ 0 'rll
tion shall be identified and declared in the customs
a)1. tlJ-6J!rh1C f"".I\h ""'iTtIJ-'" iJ:P 0~1.0-1- h"C declaration in dutiable, duty free or duty draw back
f:'
f"".+C tDf.'" 01.'L,f'C~'r tD...'" "'OOA{\ tD1. h1C import regimes.
f".,:,'l 00 In. "'I\f.1' 01''''~h "lhl\t.f\f'" 7) Goods entered for an out right export or temporary
ooOOAh-1- hl\o'1' I: export shall be declared in Customs declaration.
~. f'H'''~h -\hl\(~f\f" O(}H~' '''~'''O. '''+'If.~'1' 8) Customs declaration accepted by the entry reception
(}..f"~ OJ-\1fD-~. "'OO'tr..,,, f1''''~h P'~ P'C~.)' shall immediately be registered for the accomplish-
~'-\~.K"'(H' f.Y.~;JA II
ment of customs formalities.
~" h',,"'~h -\hl\(~~f" ;JC Oh'l(,~'1' "'I\"".+CO' (}~,,'f 20. Supporting Documents of Customs Declaration
;i. f"'''',,,h "lhl\(~~f"'i ftt:t.. ~1C 00..,I\6lrJ.O"7.+c 1) On the lodgement of cusotms declaration and
'00.1. 1..1Lf"".h',,'I\..1' (}~,.'f 'P'i :":( O'll\P'AIlJ)' declaration of facts the following original
O"".tD(}~fD- '0",1, ''''';J~''' Oh'l(,~-1- OO:,.~-O documents in supp°Q:shall be supplied to customs
hl\(H' : in a number of copies fixed by the Authority:
lJ) f""~~'f (}~1.'
(a) Transportation document,
1\) f'P;J (}~1.':
,h) f'l'h ~"cJ>
(b) Price document,
1.' :
00) fiJ,cJ> 1fC'trC : (c) Bank permit,
",) f"'oo~''''H' h"C ""~;J16liJ. f, hc tD~+-1-: (d) Packing list,
~'i (e) Certificate of origin, and
~) "'I\o'f 'll\P'AIlJ~. 00000(,1 f"".tD"''iTfD- (f) Other necessary documents to be prescribed in
t,il~.I\'l flJ'~. (}H'.":f' II the directives issued by the Authority.
1X' rft!} ~1..t-/;\ ~;.I~T ;.111(1)<h1'l: I:t ftt1;TI +'} !lififli '-9"- Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 330

~- CD1. eD-tif!"n1C tV''lAh /):J> VOtmV+eD- VOI/~~"" 2) Transportation document that is required in support
() ~.(- /):J>eD-') hh. -rf'A- 1 00eD-6li. hit h If ~eD- of export goods shall be a document that is used as
V1-9"-rh CD1.11 .(-l it t\0I/~~1I VCDIIJ
eD-') CDQ.1. evidence for the transportation of goods upto the
VOt1"~ Vn1C eD-it1' OI/~~"" (}~.(- ~eD- II customs port of exit.
0I/e;:feD-9" 0eD-tif!" n1C *')* V+lO (}~.(- Oih;J'e 3) The Authority may require any document to be
r'
+C~ Ot CD1. nOl/ c"c'/ ++C1-1fO h,}.It +C11 l) t\P' presented in an Amharic translation made by offcial
AIIJ). 1\.111 ~"fitA II
translators.
4) Customs declaration shall be acceptable where the
!!. V1-9"-rh .lth Itt.lL f''} ++l}~ ~-r 1\.11~ VOt "ft\ eD-
necessary documents which are prescribed under
0 tt 0 n'} + 1\ V+" l"-r-r ()~p.."f +":l.A +eD- oo:"l
l}:feD- 01-9"-rh i'f.9" lLl;J11' ~eD- II
this Article are presented and approved by the
customs officer.
e; () ~ p.."f'}itt\ ooooc ooc
~Ii- /):J>9'''f'} itt\ 00 L +1i 21. Verification of Documents and Examination of Goods
Ii - CD1. n 1 C fOt 1 o-e; CD1. eD-tif!" n 1 C vOt It tJ. /):J>9'''f 1) The proper customs officer shall verify documents
01-9"-rh .lthltt.lLf',} It~ h+lfOlteD- ;JC A~~-r and examine goods to assure the accuracy of
V"'It:feD- 00 If ). '} t\0I/ l;J11' n'" l}11 1 t\ eD-V1-9"-r h information supplied in the document.
i'f.9" V+lo--r'} (}~p.."f ~OOl9"t.A ; h,}1.nitLlt1. 2) The owner of the goods or his authorised agent shall
~i:9" /):J>9'''f') ~L-r7i A II attend during examination of the goods. Where the
~. V/):J>eD- l}t\ 0."" CD~9" CDh.t\- /J:J>eD-0 OtL +1i O-r owner or his agent fails to appear at the time of
1.tL 0P'CJ;t.eD- 0011-r nt\O-r II Iftf9" l}t\o.i: examination, the proper Customs Officer shall open
(IJ~9" CDh.t\- t}A+1"f V1-9"-rh i'f.9" n"'l}11 11t:feD- and examine the goods in the presence of relevant
~It~"9'''f 0+1)".0-r /J:J>eD-')hlj:.y. ooL+1i ~"fitA II officials.
r- itt\ /):J> lj:+7i nL~~9" l}t\P'AIIJ)' 0000(,1 1CDIIJAII 3) Procedure of goods examination shall be prescribed
by directives issued by the Authority.
~~- Onitoo£lJ.eD- 1'1<1: VOt1.l.., CJ;+7i
22. Examination at the Request of Importer
Ii' 0I/'}"c'/eD-9" nitoo£L1. CD~9" CDh.t\- .lthltt.lLf',} 1) If any importer or his agent believes that the goods
hoo:"lo- OL-r /J:J>eD-+(}11~A .. "".(-!lA CD~9" have suffered damage, short or pilferated in route
00
m:" t\1 eD- +hCJ;;I:A 001/t\-r 9"Coot. h,) .lt1.l may request for prior examination of the goods
..,t\-r t\oomV:" ~"fitA II before the lodgement of goods declaration.
~- l}t\P'AIIJ). OttO n'}+1\ '}o-it n'}+1\(Ii) oolPl-r 2) Where the request made in accordance with sub-
V"'lOeD-1'1<1: -rhht\"c'/ oolf)''} t}00~0-r Vn1A Article (1) of this Article and its reason are justified
.., f\u:" hCJ;1 001/it hLA :".(-00 lj:+7i h,}.It he; CD') by the Authority; goods examination may be carried
I\.~.:"~' ~"fitA II 0lj:+7i 0+1"feD- ooljf oolPl-r9" out upon payment - of service charge. Customs
V1-9"-rh .lthltt.lLV''} +IfOA.y. ~+Cl}AII declaration shall, therefore, be filled in accordance
t\:,.~.t1IJ.1 CJ;+7i VOthLA Vn1A..,f\o-r hlj:1 0l}t\P' with the examination report. -
r'
A(JJ~ OOtCDIIJ 0000(,1 ~CD(}e;A II 3) Service charges for prior examination of goods shall
be prescribed by directives issued by the Authority.
~r- /J:J> itt\OI/itlh11
23. Delivery of Goods
Ii- V1-9"-rh .lthltt.lLf',} V+lOl}:feD- /J:J>9'''f V1-9"-rh
1) All goods listed in customs declaration shall be
P'~ P'c'}-r h+L1aool}:feD- O~It l}t\o.i: CD~9"
CDh.t\- /J:J>eD-'}CD.lt1eD-).~lhqA :: removed from the warehouse by the owner or his
~. V/J:J>eD- l}t\o.-r CD~9" CDh.t\-t}A+lhO /J:J>9':r:CD1.
agent immediately upon the accomplishment of
l}t\P' A IIJ). V++eD- /J:J> customs formalities.
9'''f 01/it+ 006li. 00;J "'}
2) Goods which is not removed from the warehouse
h'}-'t1o- +1.C1 OttO n'P~ n'}+1\ '}o-it n'}+1\
"r
(r) oolPl-r h+CD(} ~eD- 1.tL O~It V++eD- /J:J>9'''f with in the period specified in sub-Article (3) of
Article 43 of this proclamation, shall be sold or
Oool}A Ol}t\P'AIIJ). ~rillJt\- CD~9" ~CD1~t\- II
disposed otherwise as deemed abandoned to the
customs.
9" /Jt.CJ; n t.-r CHAPTER FOUR
it Ii + It It~, /J:J>9' "f
Goods in Transit
.
~!! + ItItL /J:J> 9' "f it t\ Ot '} +" + 0 -r V-t;J- 24. Condition for the Movement of Goods in Transit
0I/e;:feD- 9" + It It L i1:J>"
Any goods in transit shall:
1) accomplish tranist formalities at the customs port of
Ii' h'}:"it:J>().eD-'} hOl/.~9"CO-r V1-9"-rh CD1.11
departure before the commencement of transit
hOO~"i: OL-r V+ltitL ~-r V1-9"-rh P'~ P'C'}-r
operation. The details shall be specified in direc-
~L1a9"O;J-A ; l'ClIC v-t;J-eD- l}t\P'AIIJ)' OOt1
tives issued by the Authority;
CDIIJeD-0000(,1 ~CD(}e;A;
2) Start the operation under the cover of guarantee
~- h oo'} +"+ 0 L'r l}t\P' A IIJ). 0 OtCDit ~eD-'}~ ~-r prescribed by the Authority;
lfit-re; I\.+C110-r ~1l}A;
 1X-rf0li ~1.~.1A ";MT ;)/L") <h1'C I~ ~
rtt'I;-.-I+' IlifTIf
-a't,. . . Federal Ne garit Gazeta-No. 18 13thFebruary 1997 -Page 331

r' hh,).(' {1:J" CD1. t\.f\ (1:J" fO? ') +/t +ttco- 3) move only by a clearing agent licensed by the
f"'9'"~ h
hh"'f\f\~ ~T r t.-- L:J>.(' O.,.ttmco- ttco- ;}f\~ ~T Authority.
1I;F ~1f1i1A::
25. Arrival of Transit Goods
tJ'~. ht\"'f\f\~ iJ:J>9'"{-00 .('I.h
1) All transit goods shall arrive at the port of customs
b'
~ "71i:fco-9'" "'f\f\~ iJ:J> "').}>h:J>lI.co- 00?10:J>OT destination in the condition prescribed and within
f"'9'"~h CD1.1I O"'CDtt~OT 1.tf. co-h'l''i O.,.f\hOT the period specified by the customs.
V-~:J" OO.('l.h ht\OT::
2) Customs Clearing Agent shall report forth with to
I' OtllJ h')+;t ')O-h h')+;t (Ii) O",oot\h.,.co-
the customs destination office, the arrival of the
OOlPl.T iJ:J>co-f1.l.tt OOIf).') f"'9'"~h hh"'f\f\~ goods in accordance with sub-Article (1) of this
t\OO.('l.ifco- am.1 CD"lICO-).I/tco-:J>IA::
Article.
tJ'?;. f"'9'"~h CD1.{1"{-'ifOO"'f\t\~1 00')".('
26. Customs Port and Transit Routes
.,.f\f\L iJ:J>9'"{- O"'CD"'~ f"'9'"~h
Ii' CD1.1I OholA 1) Goods in Transit shall be imported in prescribed
OOO"'I1T O.,.L+J;. fOO"'f\t\~1 oo').,P."{- OO~~11
ht\I1:fCO-Ii
customs ports and be transported through allowed
transit routes.
I' f"'9'"~h CD1.{1"{-'i fOO.,.f\t\LI 00')".(' O{1CJ;. 2) Customs ports and transit routes shall be determined
~CDttlil\-i ~1J9'" (1CJ;. OO?ICDtlJco- f.111l1l "7h:J"
by the Board and prescribed in public notice issued
CD4:1 ~.,t\KIA::
by the Board.

9'"iJt.--~h9'"hT
iJ:J>9'"{-,)01.tf.I'£~T ht\"7h.,I1T CHAPTER FIVE
"'I' ht\"7hCDtlJT Temporary Importation and
tJ'?;. 01.tf.I'£~T ht\"7h.,I1T Exportation of Goods
Ii' ')..,.('') h"7 h.,.'P CD.}>'h-l;h'ifto:( 7i..,..,C' h-l:~
27. Temporary Importation
119'"'1' hl1lJlA IAco-co-'I" h..,')I1:J" rt.--'i h9'"hC
h.,lA..,ftoT;JC I) Goods necessary for trade promotion, technology
f""'~ iJ:J>9'"{-fOOfficOT9'"h')IT
') 1..,. m '1'++ 000fficOT h 1).:\'} '}"lCDffic If'i transfer, tourism and cultural exchange, develop-
" " ment works and consultancy service may tem-
+1.'1''1' :J"hh /t~hLIAI1:fco- 01.tLl'£~T 1\..,0-
~"{-f\l\-:: porarily be imported without payment of duties and
iJ:J>9'"{-,)01.tf.I'£~T CD1.h.,c co-h'l' fO?1h.,11 ttco- taxes subjecHObe re-exported on the completion of
I'
its objectives.
h+I.'I''i :J"hh ~, I1h.,l1co- iJ:J>f\~ OO?Lt\.,co-
2) A person who imports goods temporarily, without
+1.'1''1' :J"hh oom'} AfllJ h'P~ 9'"iJt.--~ ?; O"'OOt\
h.,.co- OOlPl.T 'PhT'i "7.}>1.1Iht\OTII payment of duties and taxes shall submit security
equivalent to the duties and taxes in accordance with
r' 01.11.1'£~T CD1.h.,c co-h'l' f.,I1'} iJ:J>CD1.h.,C
co-h'l' '}"l., 11 h .,.1.1. ., 0 T ,f\"7 the provisions of chapter 7 of this Proclamation.
CD~9'" r t.--co-
"
hO? hli CD')0 T r~t.-- CO-Q;}.0'l'.}>9'" f\~ ,,'} "lCO-IA
3) It is prohibitied to use goods imported on temporary
"7.('1..., f.,.ht\ht\ ~co-:: basis other than the purposes for which they are
imported or to use out of the localities where the
tJ';J} f1.tf.., 1.11
activities are carried out.
Ii' 01.tf.I'£~T CD1.h.,C co-h'l' fO?.,o- iJ:J>9'"{-h.,C
28. Time Limit
co-h'l' h.,o-OT 1.tf.1.9'"r: Oh.('hT CDC'OTr:1.hT
CD~9'"hoo'}..,r~ ;JC 0.,.1.1.., h9'"9'"~T O"'CDtt~co- 1) Temporarily imported goods shall be re-exported
f1.tf. ".('11 co-h'l' "'OOlAttco- ooco-tlJT ~'iCI1 within six months or within the time specified in the
:f'PIA:: project agreement or in agreement entered with the
I' 01.H.I'£~T CD1.h.,C co-h'l' f.,11 iJ:J> OfllJ h'}+;t Government.
,}o-h h'}+;t (Ii) OOlPl.T 2) The Authority may extend the time limit for a period
O"'CD"'~CO- f1.tL .,1.11 .

co-h'l' "'oolA(8 I\.CDtlJ f"7~"{-1A OOIf).,} hhooQ;}.CO- of not more than one month where the importer
004: V-~:J" t)hl.~ l1t\rlAtlJ)' f1.tf. .,1.0-'} hh,}.(' proves on acceptable ground that the goods impor-
CDCf\IAOt\m 1.tf. 1\.1t.--1I9'"t\T ~"{-f\IA:: ted temporarily cannot be re-exported within the
r' ')..,.(''} h"7h.,.'PCD.}>. h-l;h'ifto:( 7i..,..,C' h-l:~ time specified in sub-Article(1) of this Article.
119'"'1' hl1lJlA IAco-co-'I' ;JC f"',," iJ:J>'}Oh.,c
3) Goods for trade promotion, technology transfer,
co-h'l' t\"7~fT O.,.L+1.co- 1.tf. co-h'l' Oh.,C co-h'l" tourism and cultural exchange may, upon request,
t\oo1i'l' CD~9'"t\"7h+I.T h"'mf+'i h..,111111f\:fco- be sold or remain within the country upon payment
00r ~1 o..,."{- L:J>.(' h.,. ttm co- iJ:J>co- ') "l+C of taxes and duties based on their value at the time of
O"'mf+OT
"
1.tf. OO?ICDtlJco-'P;J OOlPl.T +1.'1''1'
request, where the request is made within the period
:J"hh "'h~fto h.,C co-h'l' "')"l+C 1\.1.1...,~"{-f\IA:: prescribed for their stay and authorized by ap-
propriate offices to remain in the country.
 1K' 1:1«91 A..~&.&\~:MT ;Inti) <k'l'C I:!; ftt-tT}"" Iitfitit ,.,... Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 332

!!. h..,'}fI:J" F~1j hrhc ~1A"'f\oT ;JC f.,. 1 IU /Jft> 4) Goods for development work and consultancy
0~1C m-h1' "'}Jt~f,. O"'OJ{}~m-OJf,.r OhrrH: services may remain within the country upon
m-h1' o.,.oot\h"'m- . 1.U m-h1' 0~1C m-h1' .
payment of taxes and duties based on their value at
"'}Jt+C h"'mf+1j ~"'fl11 flI\TlD- ooJPt,l o..y.r the time when the goods are imported; where it is
~ft> 1: h"'{}mm- OJ1. ~1C m-h1' {}.1f1 ODll.IOJff)m- requested within the period prescribed and
i" CP;J 001P~.'t +~1'1j :J"hll- .,.hlj:f\o ~1C m-h1' lL+C authorized by appropriate offices to remain in the
f,.rl\Ar. country.
~. 01.Ulce~.'t f1f1/Jft> h~:"r Ol\f,. Olf~ rh'}IT 5) Where temporarily imported goods, are destroyed
hh1A..,f\oT m-tJJ. hlf~1j f,.1im-r 004: "7h~1f or irrecoverably lost by force majeure and where it is
h"'~;J1m f1-~1: oom'} .,.+'}{\ ODll.IOJff)m-CP;J proved with sufficient evidence, the goods may
I\f,. +~m-Ij :J"hll- .,.hlj:f\o ~1C m-h1' f,.+toA OJf,.r remain in the country upon payment of duties and
O~t\OT u-~:J" OJ1.m-6J.1'~1C "'}JtOJff) f,.1.~;JA:: taxes based on the value of goods less the amount of
1tU' 01.Ulce~T OJ1''''aJc fDll.oot\ll- /Jft>?Jr damage.
ii' htUJ O:J"r O"'OOt\h1:T rh'}l.y.r I ft1.Ulce~T 29. Temporary Export
t\oom-ff).'t f1-r-rh'} JP~ JPC~T f ~oo- /Jft>?Jr 1) Goods exported temporarily by accomplishing cus-
+~1' ltf,.holLAflTm- OO"'flT f,.rl\l\-; toms formalities may be allowed to re-enter into the
V) 0l't1C m-h1' t\OOm1'} OJf,.r t\oo:J"1.h country without payment of duties and taxes, on the
f"7f,.rl\- ooolfljTm- rh'}IT f.,.hLt\flTm- following conditions:
+~l' "'001\ 7i ltf,.1.~'" .,.m'" ~m- OJf,.r (a) imported goods sent abroad for repair and
:J"1:{}m- t\ 00 00 t\h OJ1. m-6J.1'~ 1C fDll.1\h-
maintenance without repayment of duties and
/Jft>?Jrl
taxes;
t\) 01.Ulce~T ~1C m-h1' f10- "'1 0~1C m-h1' (b) temporarily imported goods sent abroad for
i\OOm1'} OJf,.r t\oo:J"1.h flt\OO~I\Tm-
repair and maintenance without cancellation of
rh'} IT 010-0T 1.U f"'{}mm- CPhTIj
the guarantee given at the time of their impor-
ltf,.(J)C1: 0 m-6J.1' ~ 1 C :J"1:... m- OJf,.r
.,. m'" ~m- ,,'} Jt 00 t\ ll- fDll.1\h- /J:J>?Jr t
tation;
(c) personal effects, automobiles for personal use,
OJ 1. m-6J.1' ~ 1 C t\JP to fDll."l1: {}m- fDll."l1:
"') machinery and other equipment necessary for
OT'} JP ~ t\"7hIjOJ'} fDll.m+rflTm- f..,A
his work abroad;
001A11 /Jft>?Jrt f..,A .,.7ihCl1t,t 00",1,1
?Jrlj "77i~t,?Jrt
(d) goods exported for trade fair, exhibition or
(0) t\'}..,1:t t\flUA OJf,.r t\"7IjTm-iJ" ~f,.~T cultural show.
OJf,.r J\. "'llft. 7iLir OJ1. m-6J.1'~1C 2) Goods returning pursuant to sub-Article (1)(a) and
Tco,."'r
fill/. 1\h- /Jft>?Jrt (b) of this Article shall be subject to duties and taxes
~. hllU Ol\f,. O'}o-h ~'}+~ ii(V) "'1 (t\) OOIP~T on the cost of maintenance and repair incurred
.,.ooA{}m- ODll.OOtn./Jft>?Jr I\f,. t\1'11j OJf,.r t\/J1./i abroad.
OOJff)m- OJtJJ. oom'} +~1'1j :J"hh f,.h~AflTCPA:: 3) Goods may be eligible for exemption from duties
C. OOO'}"'JPT 0"'~+1. hrr~T 01\.1\ h~~'} I1A'" only if returned from abroad within six months,
OJ"'~ Oh.,.+Ct /Jft>?Jr 01.Ulce~T OJ1. m-6J.1'~1C unless a greater period is specified in the agreement
"l1.m- +~1' ltf,.h~AflTm- OO"'flT fDll.rl\-T approved by the government.
Oh1:hT OJC 1.U m-h1' .,.ooA{}m- foom- ",}1.If~
11~ ~m-:: CHAPTER SIX
Establishment and Administration
r/J~lj: h1:hT .
of Warehouses and Conditions for
00 ;JU'} ht\"7**rl ht\"7h"'~1.CIj /Jft>?Jr 000 ;JU'}
Warehousing Goods
ht\DIl.~~OT u-~:J"
@. foo ;JU'} oo**r 30. Establishment of Warehouses
OJ1. ~ 1 C fDll.10- OJf,.r OJ1. m-6J.1' ~ 1 C fDll.1\h-
1) Customs warehouse, for the storage of import or
ii'
/Jft>?Jr f1-r-rh JP~ JPC~T "hh.LRrflTm- fDll. export goods until the accomplishment of customs
~~OT OJf,.r fDll.h"7:t:OT OI!;Jtn ",}1.~"'fl11~1:
formalities, may be est~blished by the Authority,
Oflt\JPAff)~ OJf,.r 0'}..,1: 1:C~T OJf,.r 0..,t\{}11 business organizations or by individuals.
2) Customs warehouse established by the Authority
lL**r f,.rl\A::
~. Oflt\JPAff)~ fDll.**r 00 ;JU'} OOO'}"'JPT ;JUff) shall be notified to the public by Government
ODll.OJff)f ihll11 "7h:J"OJ4:1 001t\~ ~t\OT:: Gazettes.
C. 0'}..,1: 1:C~.y.rlj O..,t\{}Pr f1-r-rh 00 ;JWir 3) Business organizations and individuals shall es-
lL** 00- fDll.r l\-T 0 fIt\JPA ff) ~ 0 DIl.{}1' Lft>1: tablish customs warehouses by a license given by
f,.IfIjA:: the Authority.
1K" rfl/)i~ A..1.&./A ~:MT .nLtIJ -IITCI~ flt1:T i +, IilfTil ,.,.. FederalNegaritGazeta- No. 18 13thFebruary 1997 - Page 333

@i!' ":l-1P"f.wI. 00.7"' ltl\"7lt,q:,. 31. Warehousing of Goods

i!' 1-r""h w1.-o f1.~(a "7'iTm-r ,,:I- h+t-,,,,o:,, 1) Goods arriving at any Customs Port shall enter into
+, ,,,It.,. "hh ~ +, ~~lt fooll)O:"~f, appropriate customs warehouse within 5 days from
+I\f,'" wI. "7.-'f,0:" f1-r""h 00.7"' oo..,q:,. the date of unloading.
f,'i"CO;J-AII 2) Goods not entered into warehouses within the time
I' OfltJ "'+1\ 'o-lt ",+1\ (i!) 0+,I\2\m- l.tL specified in sub-Article (1) of this Article, shall be
m-h'P wI. 1-r""h 00.7"' lA,f1 ,,:I- 0"'+1\ Ii deposited in the Authority's warehouse as'deemed
'o-lt "'+1\ (r) OOIP~:" I\",C m-lt'l' ~':;J- imported for home consumption pursuant to
"'1.0011) +-''P~ wI. ql\P'AII)). 00.7"' f"qAII sub-Article (3) of Article 17.
@I' foo.7"' ck'P'PC 32. Controlling Warehouses
Oql\P'AII)). Wf,r Oql\P'AII)). U~ 0+**00 0"7'i All goods deposited in the Authority's ware house or in
Tm-r f1-r""h 00.7"' f"7.~~ ":l-1P"f.wI. 1-r""h any licenced customs warehouses shall be controlled by
00
.7"' h,...O:" +, l.r~ 01-r""h ~r ck'P'I'C Customs Officers.
f,1.~..,qTCPAII
33. Warehouse Registers
@r' 01-r""h 00.7 'i""f.0011'-0 "f, ltl\00001l,-o
" 1) All warehoused goods shall be registered in the
i!' "7'iTm-r wI. 1-r""h 00.7"' f,q ,,:I- 1fC1fC appropriate register book. Method of registration
v-t.;J-m- "f+,1\2\ 000.7"). 0011'-0 "f, f,OO",qAII
and the details of the register book shall be
It''OO".7'''''i 0011'''' ltl\"7.f,"m- 1IC1fC ql\P'
All)). oooo(,IIWII)AII . prescribed in directives issued by the Authority.
2) Customs officer shall verify the goods described
I' 9'"1f,qm-'i f":l-m- 1IC1IC :"hhA ltl\OOIl')'
and its registration by signing on the books of
f1-r""h ~r 0001f,"''i O~~:,. 00..,I\81m- "'C1.
registration and cargo manifest.
"f, ooo"'~r "7~.7''P f,'i"CO;J-AII
@§. ":l-1P"f.01-r""h 00.7"' m-lt'l' f"7.~~O:" 1.fJ. 34. Time Limit of Storage in Customs Warehouses
1) Any goods entered in. to licenced customs
i!' w1.+"'+1.f1-r""h 00.7"' f,q "7'iTm-r ,,~
OY'lt:" WC 1.fJ. m-lt'P +,fi.m- f1-r""h P'~ warehouse shall be removed within three months,
P'C'i:" + "'1\'l" 0:" hoo .7"' oom-II):" f,'i"C by accomplishing the necessary customs for-
O;J-AII malities.
I, 0+"'+1. f1-r""h 00.7"' f,q ,,:I- OfltJ ",+1\ 2) Goods entered in to licenced customs warehouse
,o-lt ",+1\ (i!) O+ool\h+m-1.fJ. m-lt'P I1AWII) that is not removed within the time specified in sub-
":l-m- wI. ql\P'AII)). f1-r""h 00.7"' "'-'llfwC Article (1) of this Article, may be sold or disposed
+1.C1- Wlllm-). f,TiIl)A Wf,r "'-'lw,~ otherwise after being transferred to the Authority's
f,1.~.7AII warehouse.
r' 0+"'+1. f1-r""h 00.7"' f,q ,,:I- fY'lt:" WC 3) Where a license for customs warehouse is cancelled
1.fJ.m-hoo~~"" O~:,. foo.7"' U~ h+IP~" before the expiration of three months, that is
+(,m-, 1.fJ. I\"7m'i+~ wI. ql\P'AII)). f1-r""h prescribed for the storage of goods, the goods shall
00;1"' "'lllfwC f,1.~.7AII be transferred to the Authority's warehouse to
§. h+"'+1. f1-r""h 00;1"' ":l-1P"f.' wI. ql\P' accomplish the remaining time for storage.
All)). 00.7"' "7""WC f"7.1lth:"I\m-, "7'iT 4) Any expenses for transferring the goods from
m-, r W(J;}.f + + 1.1\:" f1-r""h 00;1"' q 1\0.:" licenced customs warehouse to the Authority's
'"
f,h~"AII warehouse shall be covered by the owner of the
~. wI. ql\P'AII)). f1-r""h 00.7"' "'Il,q f+1.~' warehouse.
,,:I- 0 Y'It:'' WC 1.fJ.m-lt'P +, fi.m- f1-r""h P' ~ 5) Goods entered into the Authority's customs
P'C'i:" +"'1\'l"0:" hoo .7"' oom-II):" f,'i"C warehouse shall be cleared within three months
O;J-AII upon accomplishing all customs formalities.
i' O,o-lt "'+1\ (~) o+w(a~m- f1.fJ. ,1.-0 m-lt'l' 6) Any'. goods which is not removed from the
hql\P'AII)). 00.7"' "'-'lWII) lA+1.~" ,,:I- Authority's warehouse within the time specified in
ql\P'AII)). t\.Timm- wf,r O"7'iTm-r oo,,~ sub Article (5) of this Article may be sold or
t\.lltw..,1.m- f,"f."AI' disposed otherwise by the Authority.
i' ":l-1P"f. OqtJ(,ITm- rh":,, t\.~~ f"7f,"f.tt- 7) The Authority may sale, at any time goods that are
Wf,"" I\"mqO~ f"7f,oo~ 0"7.1I')'0:"1.fJ. ql\P' perishable or not convenient for preservation.
All)). O"7'iTm-r 1.fJ."'-'lTim- I1.C.7A"
35. Sale of Goods
c!)~. It 1\ ,,:I- "?f?f l'
1) The proceeds of sale of goods which is not removed
i!' h1-r""h 00.7"' ql\OOm-II);J-Tm- rh":,, Oql\p' from customs warehouse and sold by the Authority,
A 11)).h"7.Tim- ":l-1P"f. f"7.':>S ""-0 I
shall be applied in the payment of:
1Jr rf@! t..1..t./A., ~~+ ;JlLfIJ <k1'C .It, '..-1:+ i .,., Iiifi'D 'i''''' Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 334

v) 1i1at:1 N'7ht,"1D1 fIDII)1D-11DQ;}.' (a)

expenses of the sale,
t\~ f"'I.Tt," .rh(}c'} ,£,,-0' (b)
duti~s and taxes,
th) fflt\""'AII)~1 fOD;J"'} h.t-f,' (c)
charges for the Authority's warehouse,
OD) /}:J>1D-1t\00J~~1I fIDII)1D-11DQ;}.' (d)
cost of transport and the balance, if any, shall be
t\ODhLA hCPt\ O~\f, .,.t-klD- Oflt\o.i: it9'" .,.cf>OOJ..,.. deposited by the Authority for the account of
f,1.I.;JA:: the owner.
I' O"'t-,ID- 11"-0 i\f, flt\OD-o-r flY~ (lID- 1i1at: 2) Where no claim is lodged to the Authority within six
O.,.LROD Oit~it-r IDC 'ut. ID-it'l' t}Amf.,. t\OD1 months from the date of the sale, the balance
"''''''-r 10. f,1.I.;JA:: deposited shall be transferred to the government.
r' OH.tJ hCP~ ODIPI.-r /}:J>9'''f itt\OOJ.7fm-O-r CDf,9'" 3) The Board shall issue directives regarding the sale
itt\00J.1D1~0-r , ~ ""'C~-r {1C~ ODOD{,IIIDIIJA:: and disposal of goods under this proclamation.
r!}i' itt\/}:J>9'''f h+07OD'I' 36. Storage of Goods
(
ji . O""9'"~h OD;J"1 ID-it'l' itt\ OOJ.1 ~ /}:J>9'''f h cf>OOJ
I) The Authority shall issue directives for stacking and
ODTt," hmflO:" flt\""'AII)~ 1IC1IC ODOD{,1 storage of goods in customs warehouse.
lID II)A:: 2) Any person who operates customs warehouses shall
I' OOJ1i11D-9'"f""9'"~h OD;J"11 O~i\,~-r fOOJ.It},£1: respect the conditions specified in the directives
(lID- flt\""'AII)~ 11D1I)1D-1 ODOD{,1 OOJhOC f,liC issued by the Authority.
.0.rA:: 3) The operator of a warehouse shall be liable for any
r' OH.tJ h1.,." 10-it h1.,." (ji) ODIPI.-rfIDII)1D-1 damages on goods in disrespecting the directives
ODOD{,1 .,..., fl t-ce fl t\00J1: I..., 0 h cf>OOJ
OD'I't,"hm fl 0:" issued by the Authority under sub-Article (I) of this
9'"h11-r 0/}:J>9'''f i\f, t\OOJ.1.CiaOOJt,"TID-9'"""~-r Article.
fOD;J"~ ~i\k "'101<1: f,1Yt,"A::
37. Goods Taken for Sample
r!}~. t\ t,"oo-t," IDQ;}. itt\ OOJ.1.I..,../}:J>9' "f
ji. 1D1.""9'"~h OD;J"1 f1~ /}:J>9'''f1 hH.tJ O;J-"f I) For the reasons listed hereunder goods may be taken
t\"'"I."~-r9'"h11-f"f for sample from the warehouse before the accom-
, ~ '. t\t,"oo-t," 000J.1Y1 ODm1 plishment of customs formalities:
f""9'"~h ""'C~-r hODmt,""'~ O,-r IDQ;}.
OOJ
1: I..., f,EF i\ A:: (a) when required for checking the type and the
V) /}:J>1D-1 0"'10.1D- ;J-{,fj: t\ODOD1.-o ~f,~i:1t," content of goods to classify in the proper tariff
/}:J>ID-f"'(lt-0-r1 'I't. /}:J> OOJI.;J1'1'hitLi\1. heading;
IYli l1.1~; (b) when required for identifying the type, quality
t\) f/}:J>1D-1 CP;J t\OD"'OD1 f/}:J>1D-1 ~f,~-rl and country of origin of the goods for valuation
Tt--rt," f"'ODI..,.0-r1 h1C OOJI.;J1'1'hitLi\1. purposes;
IYli l1.1:t;; (c) when a court or police order its presentation for
th) f/}:J>ID- t,"oo-t," t\fj:C1: o.-r 1Df,9'" t\;r/Lit inspection purposes;
9'"CODt- h,}~"'C-o lL.r"1I; (d) to ascertain the price indicated on the invoice is
OD) OCP;J IP~~ i\f, f"'(lmlD- CP;J t\"'m"'(l1D- /}:J> appropriate for the specified item;
fOOJ.ODT1 ODIY~1 t\00J1.;J1'1' ; (e) for other reasons allowed by the General
IP) cpt,"ID- , t- h it h.1~ 0 OOJ.L
:"~TID- lbfto"f Manager.
9'"h11-f"f:: 2) Goods issued for sample shall be returned in the
I' t\t,"oo-t," f"'ID(l~ /}:J>9'''f OlDmO-r ODm1t," o-~;J- same condition and quantity as they were taken out.
, t-ID- 'N} 1..,. 10t,""'''' ID1. OD;J"1 ODODt\ it f,li Cfl
Where it is destroyed during examination or
TCPA:: f,0-1 h1:{ O.,.L'I'C'hTlD-lDf,9'" t\OOJ~"R{,1
retained for reference it shall, be. presumed as
fOOJ.Lt\.,.. 0 ODIYt,"TID- 9'"h11 -r /L ODt\ (}c fOOJf, "f t\-
warehoused for the purpose of duties, taxation and
lLIY1 t\ "'I.Tt," .r hit h 1 ~ 0-9'" t\ t\.fto"f '£'1 {1"f for other reasons related with accounts and charges.
h.,.OOJOD1 OOD;J"1ID-it'l' h 1~t\- f,4'>mt-A::
38. Access to Customs Warehouse
r!}~' CD1.""9'"~h OD;J"'} itt\OD..,fl-r
;;: 1D-9'" (lID- ID1. ""9'"~ h
h.,. L .,.1.t\ -r 0 it .,.+C OOJ'} Except those authorized by customs, no one is allowed to
OD;J"1 OD..,fl-r hf,"fA9'":: flt\""'AII)~ 1D1. ""9'"~h
enter into customs warehouse. The Authority shall issue
OD;J"1 t\ OD'"fl -r itt\ OOJ.L"'1:i\TID- directives regarding persons to have access to customs
(l9'''ft,'' it t\ OOJ.1
~O-r o-~.r ODOD{,IIIDII)A::
warehouses and the conditions thereof.
@;. f"'L"'~ f""9'"~h
OD;J"li"f itt\OOJcJ:cJ:9'" 39. Establishment of Licensed Customs Warehouses
ji. OH.tJh1.,." '}o-it h'}"''' (I) ht," (r) f"'ODt\hi:-r 1) Persons specified in sub-Articles (2) and (3) ofthis
(l9'''f hflt\""'AII)~ 000J.(l'l' L:J>1: fm:"i\i\ 1Df,9'" Article may establish general or private customs
f..,A f/}:J> OOJhOOJEF f""9'"~h OD;J"1 t\00JcJ:cJ:9'" warehouses upon receiving of license from the
f, "fi\ t\-:: Authority.
1~ rlc!}?; ~1..t-1:\ ~;MT ;m.fIJ 4:1'C It ftti;T i +1 Hilifit '-9'"- F~dera1Negarit Gazeta - No. 18 13thFebruary 1997 - Page 335
,
.'

I- 1I1~I\I\ iJ~ III1hlll1;Ff1-9""?-h tIP

;1"' 1111**9""
f""LL 2) Tbe following are eligible to establish customs
.

+ X'I\Tm- f""Lh+I\-"" 'Tm-; warehouses for general cargoes:

u) fiJ:P 1II1~~"U JP(,. f""LII1~~ f1..,X' JP(,. (a) business organizations engaged in freight tran-
sport; .
X'C~"'~~ (b) business organizations established to operate
t\) f tIP;1"' "1 A.., f\e"" JP(,. t\ tIPJP(,...,. f +** 00-
warehouse services;
f1..,X' JP(,. X'C~"'~~ (c) business organizations established to operate
th) iJ:P flll1it+I\t\tt: JP(,. f""LII1'l~ f1..,X' JP(,. customs clearing services.
X'C~"'~:: 3) The following can establish private customs
r' f..,A iJ:P III1hlll1;Ff1-9""?-h tIP
;1"' 1111**9""
f""LL+ warehouses to be used only for the storage of their
X'I\Tm- f""Lh+I\-"" 'Tm-; own goods:
u) (am-' ~~..,. f""LI~1-~ ~t\9"" "+tt: "fC (a) imemational airlines engaged in the transpor-
tlP11"'~~ tation of passengers and cargo;
t\) iJ:P9'"f1 h+~~ ~~ t\tlPi'f1' f+**tIP X'C~""~ (b) enterprises established to sale duty free goods;
th) lbf\e"f h1~u-~;J-m- (1C~ f""LL~X'I\Tm- (c) other persons and enterprises that may be
(a9'"f'l X'c~"'"f:: authorized by the Board.
III1t1PAh;Fitt\OIJ~~11 40. Application for Warehouse License
".
1II11~m-9"" f1-9""?-h tIP ;1"' t\1II1**9""L:PX' 1) Any person requesting for a license to establish
Ii' customs warehouse shall submit the following
f""LlI1f,~ (am- hlll1t1PAh;Fm- ;1C f""Lh+I\-"",
documents together with his application:
tIP~~9'"f "'f,fI 1111~~11"t\O""~
u) fOlJ.lh'lm-~m-1 f JP(,. ~f,~""~
(a) specific activities of the business;
t\) . JP (,.m-1 t\lII1h'llD1 f+(a1l1m-1 L:P X' lDf,9"" (b) license or trade certificate for the activity;
f1..,X' 9""ithc lD~+""~ (c) certificate forregistratiomwherethe applicant
th) "tlPAI1=J:' X'C~"" hU'~ fCh'" (am-~"" is an enterprise;
f+(all1m- tlPU''''' f""Ll ~;1"'1' (a~X'~ (d) the site and building plan, and construction
tIP) "-'tit f""LlP(,. tIP;1"' hU'~ ftIP;1""" fCh1~ permit in case of a warehouse to be established
TI\1 f""'l;J- L:P X'' "X'(,.?f~ new;
lP) hll1~I\I\ [;J-A f+hLt\m-1 111;;rA (e) documentary proof for the paid up capital;
f""Llltf, (a~X''' (f) insurance certificate for the warehouse and for
~) OtIP;1"'" itt\""Lhlll1=J: iJ:P9'"f'l itt\ tIP;1"'" the goods to be warehoused;
f+1'lm-1 ftIPX'1 «Pit""' f""Llltf, (a~X'~ (g) documentary proof for the fulfilment of
(1) tIP ;1"'" t\iJ:P9'=J: "+lII1t1P1'' ~tJ1~"" "itLI\1. storage and safety equipment of the
fU'''' tIP"'I,I9'~1 1II1"."l.I\i:1 f""Llltf, (a~X':: warehouse;
I' OL:P X' f""L**OO- f1-9""?-h tIP;1 li"f1 ~~~ (1C~ 2) Grades of licensed customs warehouses shall be
"
f,lDit'lA:: decided by the Board.
r' 1II11~m-9"" f1-9""?-h tIP
;1"' t\1II1**9"" L:PX' 3) Persons who request for a license to establish a
fOlJ.lI1f,~ (am- L:P~ 1 t\1II1"'1""' Of1.tl.m- customs warehouse shall pay license and renewal
t\lII1lt~it hlf:l f.htt:I\A:: fees.
!!. t\L:P X' 1II1m--L'I t\lII1lt~?f f""LhLt\m- 11"11 tlP1I11~
4) The amount of license and renewal fees, the time for
L:P~ fa1.,. f""L~f.O"" 1.tI.~ L:P~ f""L;J-~itO""' which the license remains in effect, and the specifics
f""L(a~"UO"" "UC"UC u-~;r O""Ltit""C'"f 9""hc 0."" for renewal and cancellation shall be prescribed by
O""LlDtIJ ~ 111 f.lD(a'l A:: regulations issued by the Council of Ministers.

"Ii' f'lt\L:P~ ..,1..;J- 41. Obligations of the Licensee

f1-9""?-h tIP
;1"' h1-'tI*ck9"" f+L+~t\"" (am-hH.tJ Any person licensed to establish customs warehouse
O;J-~ f+"~"?-"'" "11..;r9'"f tlPLfa9"" "t\O""~ shall:
Ii' f+t..+~ 1 f1-9""?-h tIP
;1"' h 1-'t~tlJlI1C O'lt\ I) Provide office and furnish with equipments neces-
JPtIJ'" t\+tIP~O f1-9""?-h i'f.9"" t\JP(,.m- f""Llit sary for the customs officer assigned by the
LA.., ftC'' f~Cht.."" tIP"'I,I9'~1 lII1"."l.I\""~ Authority;
I' lD~ tIP ;1"' f0lJ.1{t'l f1-9"?-h JP~ JPC~"" +L~'l" 2) Keep registration book in accordance with direc-
'lTm- f""LlD If\o iJ:P9'~1 'l t\JP A tIJ.,. 0 ""LlDit ~m- tives issued by the Authority for the goods entered
f(1P"U111 JPC~"" tlPlP~"" tlPtIP"U111'1 t\+ into and cleared from the warehouse, and report to
"""U
tIP~om- f1-9""?-h i'f.9"" Of1.tl.m- I,;rc"" 1111
X'~"'~ the customs officer assigned at any time required;
r' OtIP;1"'" fOlJ.+tlPlf\o"'" iJ:P9'"f h1~ ~f.~;rTm-' 3) Store goods by identifying their nature and charac-
h1~'ltJI,ITm- OtIPt\f"" t\~tJ1~;J-Tm- +itlll1""L teristics in a safe and convenient condition for
OU'~' t\ck~~C O""Llt1P"f u-~;J- lII1it+tlP1'~ control;
f1Jr [ft!j} ~y"(../:\. ~;1(.')' ;1ILffJ 'h'l'C: I:t fit.,;:" 1;4>1:0l!'1fi! ~'9'" Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 336

~. 1t~'f'fC'I It9"CODII' IlltFl\Il)). f"7.l\I1:fCD- 4) Give proper reply to the queries made by customs
officers assigned by the Authority and cooperate for
f1-9"""h if.'l" T It"7..t'''' C0--r 'f I <I: "'1 O. 9"1\7i
ODitm-r'l It9"CODt-:fCD-Ft- OD.,.IlOC; inspection and investigation;
5) Transfer to the Authority's warehouse those goods
~, 01-9"""h OD;JU, CD-it'f 111.,.CD-"it-r WC f'l"1\
deposited for more than three months in his
:fCD-' "~9'T 'UC'UC O"7CD-Il)-r W$'. IlltFl\Il)).
warehouse.
OD;J U, "7 it.,." Itlj: "It O-r::
OllltFl\Il)). OD;JU, CD-it'f itlt"7.h"7~ "~9'T 42. Goods to be Deposited in the Authority's Warehouse
~I'
The following goods may be deposited in customs
htLtJ O:J"T f.,.UlU",,-r "~9'T IlltFl\Il)). OOD"'o.l'I
warehouses at customs port of entry, and of exit or at any
OODCD-".1.1 f1-9"""h W$'.{1T wl>9" O"7'1:fCD-9" Frt.t-
other places, that are established by the Authority:
0 "7.1*<k"7:f CD-OD;JUlfT CD-it'f ft.h"7~ l>TI\ftc; 1) Goods not indicated in the cargo manifest;
j! . 06f.1"~ -r OD'"It "'"1 CD-it'l'l l\ .,. ODIt h.,.; 2) Goods not declared the purpose they are imported
!{. fODm.O-r 9"h, .f')- .,.ltl>'" OD..,It"'"1 1l\"'lO for;
1l~~CD-j 3) Goods not declared to be deposited in a licensed
e. O'I-t_"'$'.f1'9"""h OD ;JU, f"7. "'ODm. ODIf'l:fCD- customs warehouse;
.,-Itl>1" 1l\"..'It1..: 4) Goods imported to be deposited in the Authority's
9. . O'1l\F l\ Il) ~- OD.'J lI"} It OD"'OD'f f ODm.: warehouse;
?;, n"7'l:fCD-9" 9"h, .f')- h.,.t.""- OD ;Jtl1 OJ$'.IlltF 5) Goods transferred from licensed customs
l\fI)). OD;JlI"} f"-"w",,: warehouse to the Authority's warehouse for what-
nl'11')-Co'Il1Y.: 0'1>9" IlltFl\Il)). f"7.1 rat. 1i'''7:f CD- ever reasons;
'i.'
u'lo'.f-1 nOD.,.I\ItC': f'I-.f,t::
6) Goods seized by reason of contraband or for
contravention of any laws that are to be enforced by
~e' fOD;JlI"} h.t-1> raltOlJ.;h\.nO-r 'LII.
the Authority.
;i' nl1ltFl\fI)). OD:Jlf"} f1n. ".4>9''1- hllU n;J-T
43. Calculation of Warehouse Fee
~\'}.V-"-ODlth'''w' nOD.'Jtf"} 1t.,.f.O'r 'UI. h./,.f. f.ht.
l\ 'FI~CPl\ :
1) Storage fees for goods deposited in the Authority's
0) mY- "-9"<;,h oo.'Jtf"} f111 ,,~ "ratA'LCD- customs warehouse shall be calculated as follows:
(a) goods entered in customs warehouse; from the
f"-9"""h F~ FCf~.)- .,.t.?''l''n'r hrah.wll): date of entry until released upon accom-
It) h.,.t."'Y- "-9"<;,h OD ;Jtl1 f'''.'Wl h"",wlO'r
plishing customs formalities;
'LII. :f..9"C' f"-9"""h c:.C"7ft..1; "m'l'" hrah (b) goods transferred from licensed warehouse;
fill.W fI) :
from the date of transfer until released upon
dt) nl'11')-Co'I11.r.: atf.9" 11ItFl\ fin- f"7.lrat.?'''7 accomplishing customs formalities.
:1~CD-1 U'lo',}'- noo"-I\ltC;; fi-Itl ":1' ":1'CD- (c) goods saized by reason of contraband or
h.t-i'imn"'- 'UI. :f.9"Co'11f.CD-hrah"7.lhll :: contravention of laws that are enforced by the
~, n'lU "1.,.?' ODrl'l')- f"7.ht_ItCD- fOD;Jtl1 h.t-f. Authority; from the date of sales until the
11ItF l\ Il) ). n fIIJ..fat fI) CD- f ,n 11.n O?ra;J-w~1 buyer collects them;
1>11t1.l\ :: 2) The amount of~feespayable for storage pursuant to
!~, O'lU "1.,.?' 1o-ra t,1"'?' (j;) ODlPl.r f1-9"""h F~ this Article, shall be prescribed by the Authority in
FCf~.)- f,"t.1.ODn.)- wl>9" f.t-i'im ":1' OOD;Jtl1 public notice.
::
3) Goods sold or accomplished customs formalities
CD-ra'f h" 1 Y: WC nl\l> ft.'" 1> "1>'1-l\9" h" 1 y..' wC
pursuant to sub-Article (1) of this Article shall not
nl\f. h.,.f I1ltFl\fI)). Ilt9"19" l\f. F'1 FCq-r
stay in the warehouse for more than one month. If it
".4>9":('h1J;.rim. wl>9" h1J;.W1~ I$'.C;Jl\ :: stays for more than one month the Authority can
9.' n'lU "cP~ "1.,.?' ~9.(I) ODlPl-r ocpra-r'l ft.1t"'~ sale or dispose it in anyway it thinks fit.
f"71>1'1t- h.4>9''.}'-1 I1ltf1.i: h1J;.wraJ;:fCD- Ort.CY..' 4) Goods which could not be released upon deposition
(1..)- fOD'lilili"i CD-lt); I\.fa'f h:1'CD- h""UO-r 'LII. of guarantee under sub-Article (2) of Article 44 of
:f..9"Co'CD-lt); hrah.,.famn-r VI. Y..'lra nl11\F l\1l)). this proclamation are free from warehouse fee from
OD;J,f"} I\.,.f.O')- 'UI. fOD;JU1 h.t-1> "l>hLl\11 the date of seizure by customs until released by a
:1~CD-9":: final decision of court.
I,. c,: fa 11-r
9"" CHAPTER SEVEN
cpra'r'l Guarantee
~9.' cpra.)-'l ffllJ.mf:"I1:fCD- IJckr9'T 44. Conditions for Guarantee
j!. hll.u O;J'T f"'ODI\h.f:'r 1Jc);;J-9'T1\.1;J'fOD-I11\F 1) The Authority may release goods upon receiving
l\n)~- CPit-r'l OOD.,.Ol\ ":1'9'T1 ft.I\:" l>TI\l\ ! guarantee for the following reasons:
0) f"-9"""h1 F~ FCq-r I\"7itL1.9" f"7.lra (a) when an extension of time is required to fulfil
t.l\1- fa~f::(- OO~ 9"h11-r Il\.,.uy.ftc 1\.1f1'l documents necessary for the accomplishment
~\'1Il U1 fa~f:.}'- 1\o?uy."-r .,. '1ili"7t 'LII. 1\.1ra of customs formalities;
t_l\"1 :
 1R- rfc9~ t..1..t-/A ";1~T ;1'1.'" ~'I'C It ftt1:T} 4>, Iilfifii 'H'O' Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 337

t\) "'l1' i\f,hLAfI:fw- O'LH..f«e~'-" my. n1C (b) when documentary proof is required to ascer-
f111- tJ:P,,"f +ODA Itw- ODW-Il);J-:fw-1 t\D'/l tain the re-exportation of duty relieved tem-
;111' ; porarily imported goods;
th) +1\I\L tJ:P,,"f 0 +m It~w- OD it OD C +~1-" w- (c) when it is necessary to ascertain that transit
O+L.,." ODW-'Q..foc hn1C ODW-Il);J-:fW-1 goods have been exited through the approved
mf,9" OD~1L!:fw- m"rr~w- f1-9".;.h Il)fi.! customs port of exit or arrived at the predeter-
OD'(-ll}:fw-1 t\D'/l;J1T ; mined customs port of destination;
OD) f"'l1' ~K D'/Ol;J-:F +ltTj::fw- 0111- Tt.. (d) when it is necessary to ascertain the expor-
tJ:P,,"f +ODC+W- W-6f!" n1C f"7.1\ h- tation of goods which are produced by duty
m"
tJ:P,,"f ODW-Il);J-:fW-1 t\D'/l;J1 T ; relieved imported raw materials;
IP) O;J-&lJ: n ODJ;
"11 mf,9" 0'P;J +OD1 l1,(- (e) until the disputes on tariff classification or
f"7. ~ hCh~"f w-l}~ hit h "7.ItTfI:fw- 1.11. price valuation of goods are settled;
'(-lit II 2) Goods seized by reasons of contravention of cus-
!i' hf11'-"C'fl1,(- f h+ht\hA- f 1Y.1I h+"l1f1:fw- toms laws, except those goods seized due to
m f,9" t\ lJ:C,(- n.'-" OD'/itl~ ~.-,. h "7.Lt\ 1- tJ:J>,,"f contraband, prohibition, restriction or goods
Oit',..,.C Ot\.t\v"f 9"h1.f.,."f f1-9".;.h1 ill'? OOD+ required as evidence by court, may be released by
I\t\tt: f"7..f'" tJ:J>,,"f 1-J;f, fOD'lJ.li'f w-l}~ hithD'/. the Authority upon receiving sufficient guarantee
ItT 0 .-,. ,(-l it 'P it'-"C; ,,..,.11 t\v tJ:J>,,"f1 OD A .,.:,. until a final decision is passed upon.
f,"fl\A II
45. Amount ofGuarantee
ijl;' .f'Pit'-"C; Ah 1) The amount of guarantee for the goods specified in
ii- mUJ n'P~ n1"'''- ~!! 1o-it n1.,.'" (Ii) ODlPl'-" sub-Article (1) of Article 44 of this proclamation,
fD'/.ltmw- 'Pit,).C; OtJ:J>w- I\f, t\.hLA hO'/.1f1W- shall not be less than the duties and taxes payable for
f"'lT Ah D'/~it ft\O')-9" II the goods.
2) The amount of guarantee for the goods specified in
~- mUJ n'P~ n1.,.", ~'9. 1o-it n1.,.", (~) ODlPl')-
f+.fll tJ:J>,,"f1 O'Pit').C; t\.t\:" fO'/."ft\w- ftJ:J>W-1 sub-Article (2) of Article 44 of this proclamatioin
'P;JC; t\"'l,,' ftllJ.O:J> 'Pit'-"C; OD'/:"l1l f,rrC;A :: shall be equal to the value of the goods and duties
f'Pit,)-C; qf,~'-" payable for the goods;
?ii-
ii- t\flt\P'AIl)~ ftllJ..,.COW- 'Pit:'-C; 't-"'fI~'1')' 46. Types of Guarantee
ftllJ/ilW- fTt.. 'l1l111 OD.f"'" mf.9" On.TV'k! ill'" 1) A guarantee to be accepted by the Authority shall be
ODlPl'-" h'''ODlI10 fOD'(-1 Y:c~:" mf,9" fl1h cash deposit or document of guarantee given by
f,t-ltm f'Pit'-"C; It '11.:ft.rr1 '1w- :: insurance or bank registered in accordance with
~- OILtJn'P~ ODlPl:" ftllJ.ltT 'Pit')-C;n~.K"9" ott::,.th Ethiopian laws.
,0th.C ih'? itt\ 'Pit'-"C; 0'''Y. 'I11 w- ODIP l:" 2) Guarantee given under this proclamation shall be
f,OD ~,.A:: governed by suretyship provisions ofthe civil code.
e. O'Pit').C;w- ODlPl')' hC';!w- fO'/.~."9"O')-1 v-).:J' 3) The Authority shall decide on methods of payment
flt\P'AfI}~ f,OJitC;A :: of the guarantee.

9"tJ~,.c,; il9"1:"
'P;J n,t'D'/OD1 : :J'&C'; }',ODJ;Y.,OC;f"'lT ilt\.,)- CHAPTER EIGHT
;J Valuation, Tariff Classification
?i?;' "'l'" D'/ilh~..f 'P
my. n-IC t\tIIJ.1f1 OJf,'/" OJY. w-6f!" n1C t\O'/.'\h and Calculation ofDuties and Taxes
D'/c;:fw-'/" tJ:P f1-'/"<;.h '''IT D'/ilhL.f 'P;J fO'/.rr'1w- 47. Duty Paying Value
O'-"hhA t\tJ:Pw- f,t'Y.l'l m:""" OJ'1.1. '1w- ::
The duty paying value of any import or export goods
ij~' mY. n'l{: ftllJ.1f1 tJ:1-"'l'" D'/ilh~..f 'P;J
shall be the actual total costs of the goods.
Ii' t\'H,o.;.h n~.K"'/" OJY.n-IC w-il,,' fO'/.1f1tJ:J>f"'l,,'
48. Duty Paying Value oflmports
D'/ilh~..f 'P;J .rli ftllJ.mltY.w- t\tJ:J>w- OD"'"lf :
1) For the purpose of customs the duty paying value
tJ:J>cD-1hilh n.')'V'A',f fOD~~OD&!f1.,/".;.h mY.'O
for imported goods shall be the sum of the transac-
1.:lil t\D'/~~11 h 1-'tv-'/" t\OD1.:1 'PiI:"C; hln1
fOJfI}w- m,Q. Y:'/"C f,.rc; A :: tion value, freight cost and insurance premium that
is paid to deliver the goods upto a prescribed
~. t\tJ.cJ>w-O'-"hhA f,t.,(I.l1W- m";). fD'/.:J.ltOw- O'P;J
I\f, ,t''''h Ii fD'/..fY.C'? f+i\ltl f1",1.: '?1}.'1'-" customs port.
2) Transaction value and other related costs given by a
Ot\.":fw- It,,"f ODt}hA t\+Y.l1 '?1If,:" f+h~.
supplier who is associated in business with the
t\w-1 mf,'/" ftllJ.h,c.t\W-1 '-"hht\~ 'P;J OODh'''A
importer shall be considered genuine unless the
f..rc; A ::
given price is influenced by their relationship.
 ~.,... Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 338
IK' f:Y.C!)~
I
4..f..(..fA" ;MT ;JIL"I ch1'G:r:~ ft-t-tT}"" !!tfitil

j:' b:PlD-' ~ilh h/"f'kl foP"f.oP(,llD- f1-9"?-h dJ1.i1 3) Where a document which show the correct freight
1:~il i\"7~~1f fdJtlJlD-' dJa). f"7.1~;J'11' (}~.(' cost up to the first customs port is not produced or
the document produced is rejected by the Authority;
"'A"'~O dJ~9" f"'~OlD- (}~.(' OI1i\P'AtIJ~ .,..,.11
the freight cost of identical goods transported at or
~~:" "'1\11' b:PlD- dJl, tt. :"f"k 1 OoPtlJO:" O"'oP
about the same time with' the same means of
i'ti't~ 'ltL ; '''oPi'ti't~ oP~~'1f'i" OoP1.0~ 1-"
transport shall be taken to calculate the cost of
oPiloPC 0"fC''1(,.9'' i\"'~~tt" "'oPi'ti't~ b:P9'r
freight.
f'''h~.i\lD- f"7~~"" fJ';J fil"':" oPlP~:" ~lT'i"A II 4) Goods imported with out insurance coverage or
!!. b:PlD- foP!.'" 'Pil'}''i'' IA'''111i\:'' hlT~ dJ~9" transported under insurance coverage but the bill
f"'~OlD- f'Pil:"'i" (}~1: ''''''11~~:'''''I\11' O"'oPi'ti't~ produced is rejected by customs, the insurance cost
'lliS iJ'~:" O'''oPi'ti't~ "7~~"r'i" f1-" oPiloPC paid for identical goods transported at or about the
i\'f'~~t' "'oPi'ti't~ b,cj>f"'h~.i\lD- foP.(" "~{1' same time with the same means of transport shall be
taken to calculate the cost of insurance.
fil""}' oPlP~:" ~I''i''A ::
5) To determine the accurate value of the goods
?;, OIUJ ",.,.'" ,o.il ",.,.'" 00 ~'i" (r) oPlP~:"
pursuant to sub-Articles (2) and (3) of this Article,
i\b,cj>lD-O:"hhA f"'h~.i\lD-' 'P;J i\oP"'oP' f"7.h
;
the following additional costs shall be considered:
'f'i\"}' dJ(.tl,9'r 0.,.t.1J."7(' ;j'i't0, ~lT'i"i\- (a) commissions and brokerage costs incurred by
rJ) 011(lD- f'f'~.KOO- ttOl/.1i''i'' f 1.'i\I\ hCJ:l9'r ! the buyer;
i\) i\b:PlD- oPI'''' ~'i" OoP1'1flD- lD-il1' ~'.Il (b) the cost of container and cost of packing the
:J'1io, i\"71:~O' fdJtIJ dJ(.tl, : goods be it for labour or material;
(c) the value of goods and services supplied by the
~h) he':l IA'htKoPl1:flD- dJ~9" 0:"'i"1i 'P;J
buyer free of charge or at reduced cost, to the
f."'lIf' ~'i" OO-i\'"!.'1I1TlD- Ob.cJ>lD-
'11( lD-il1' extent that such value has not been included in
.f'A'f'''''f''': 'f'~P,~ b.cJ>9'i- 'P;J! the price actually paid or payable;
oP) o.,.,,':J'9" I'~ n.,.tI'P'P(' oP'11: i\b.cJ>lD- (d) royalties and license fees related to the goods
f'f",~1 fr:IA":'i" f~,:PI: he':l ! that is paid directly or indirectly by the buyer;
I") i\b:PlD- OI/il6"1~ : "7(,.1~,1'i" i\"'I't1 fdJffi. (e) loading, unloading and handling charges paid
OJ('I,l.9'~}" II up to the port of importation.
6) The method of calculating the costs specified under
j;. hlUJ nl\~ O,o.il ",.,.'" (?;) f'''''~tI?-,}. Af. Af.
sub-Article (5) of this Article and conditions that
O)(,',l.sP"f'ili\OI/,""f"':O:" ~'.IliJ'9" o.,.~'" OI/ilh~,1
may have impact on the duty paying value shall be
fJ','J I\~ 'f'K-~':- ,fl.C:Ji\' fOi/.I(}''j. iJ'kJ'9'r' {1C~
prescribed in directives issued by the Board.
ooPoP(,1 ,fOJflJ/.\ :: 7) Where documents necessary to determine duty
%. f"'I.'I' "7ilh~.,f fJ'.'J i\oP'f'oP' fOl/,lili-i\' (}~F.r paying value of the goods are not presented, or
"'/.\.,,~o' dJ~9" f.,.~nlD- ()~ 1..' n'1l\p' AtIJ~ tI,1..' rejected by the Authority, the transaction. value of
"""'1~~'}' "'I\'n' fb.cj>lD- 'P.'J fOl/,dJ(}~lD- b.cJ>lD- identical goods imported from the same country at
hODflHH' kl C III l.f lD- 'UL f oPtIJ Of},e.~i: ",,: or about the same time shall be taken to determine
fin'} b.cj>oPIPI.'} nOl/I:~o, ~lD- :: the value of the goods.
8) Sub-Article (7) of this Article shall apply, where the
~I;' fll.tI "'+K- ,o.{} ",.,.'" (%) 'f'~,~01/, fOl/.lT~lD-
goods are purchased at the same commercial level
b,cj>sP:': 0"'1..' I~~~,}, fO'.O~'}- ',~~'i" oPffi'
and quantity as the goods being valued. Where no
O,,.i\lf
f"""" iLl" ~dJ' :: ~tJ nOl/~:J:/.\o'}' 'UL such purchase is found, upon some adjustment, the
f}~~ :":flD- ",1..'
fO"'I~'}' ,,~~CI' (1IJm'} .H""" transaction value of identical goods sold at different
.un. b.cj>9'~f-fJ'.'J I\f. "{}~.I\'llD- f'/, '1.n OI/il''''''hl commercial level and in different quantities, shall be
h"'I,~'1 0:\1\ fb.cj>(u' fJ':J ~OJ(}'i"/.\ :: taken to determine the value of the goods.
ij. f+I.'I' "7{}h~"f'P.'J nll.tJ "'+KT ,o-{} ",.,.'" (~~) 9) Where the value of the goods cannot be determined
(1IJIJ'I.'}' i\.dJ(}'} I,/.\:J:i\ b,cj>lD- hoPtlJO:" "1C in accordance with sub-Article (8) of this Article,
nll.,flD- 'liLOJI, klC /\111 "'oPi'ti't~ b.cJ>f"'h~.
the transaction value of similar goods imported
from the same country at or about the same time
i\dJ"} '}'hh/\ c;: 'P.'J (1IJ1P~'}' 0"71..'~'1 'P ;JlD-
shall be taken to determine the value of the goods.
~OJ(}CI'/.\ ::
10) Sub-Article (9) of this Article shall apply, where the
:(. fll.tI ",.,.'" ,o.il ",.,.'" (i!) '''~.~OI/. fOl/.lT~lD- goods are purchased at the same commercial level
b,"'9)',f- n"'} 1..' 't('.~,}- fO'i1~'}- ',~~'i" oPm' and quantity as the goods being valued. Where no
~(U, :: ~tJ n"7~~/.\o'}- 'UL fb:PlD- such purchase is found, upon some adjustment, the
f"""" iLl"
fJ':J fOl/.OJ(}~lD-n'''/\,ff f'1i1,e.:" ',~~'i" (1IJm' transaction value of similar goods sold at different
n.,,''''' "'oPi'ti't~ b.cj>sP-:'''.
'P;J I\~ "{}LI\'llD- f"!.'1'O commercial level and in different quantities, shall be
"7{}"''''hl h"",I.'1 n:\1\ ~lT'i" A :: taken to determine the value of the goods.
 1K" I:f.yi ~I.&-IA ~;1~T ;11111)~1'C I;'; fl"ti:T i +, IifTD ,.,... Federal Negarit Gazeta - No. 18 131hFebruary 1997 - Page 339

Iii' f1fltJ ,,').,.'" hl\"'H~H~"" fCP;J OD"'OD~ H1..9''f 11) The applicatjon of valuation methods listed in this
"m.oJ>.,.r ~') Jl V.r a~ HltJ f".oJ>CP;J OD"'OD~ Article, and other alternatives to be followed by the
H1..9''f ODIP~"" f"'~... "7hhLJ' cP;J ODIDc'1,)a"7.e. Authority, shall be prescribed in the directives
;F A a"" 1.11. 111\P' A IIJ). l\. h.,.1\ ID- hl\ "7.11) issu~by the Board.
fOD"'OD~ H1.. I1C~ ODOD/'IIIDIIJA II
49. Deductibles from Import Value.
ID ~ h"7. 111 ".oJ> cP;J I\.e. hl\ "7. .,.~ ~ 't.., 11'f
~i' ""C 1) The following adjustment costs shall be deducted
ID~ U1 C ID-h... h "7. 1 I) ".oJ> CP;J I\.e. f"7. h.,., ,.
Ii' from import values:
't .., 11'f .,..,.Ci7i .e.~~;J"" ! (a) costs for damages in routes;
U) ".oJ>ID- a.,.,. I\.e. itA f ~~ c'1') .,...c;-1- ! (b) costs for damages in customs warehouse.
1\) ".oJ>ID- aOD ;J H,) ID-h... Itl\ f ~~ c'1,).,...c;-1- ! 2) When it is requested and agreed upon by the
l\"7h.,.llhA "hLI\1. flf~ IDa;}.II customs office to destroy or dispose any dangerous
I' aOD;JH') ID-h... ".oJ>9''f "~1~ aODIfCi:f1D-
''''' goods deposited in the warehouse, the goods shall
rh')l-1- ~')Jl.oJ>m"" lD.e.r 01\.1\ ,,\\:\') ~')Jlm4- be destroyed or disposed otherwise at the presence
""~ c'1.+Cl1Ci""~ID- f.,.~al\-1- f.,.r~h ODP't.l of customs officer and other officials concerned,
0."" c'1.h".",., f.,.r~h ~rCi tt,&>'f ""'1)11 11\:f1D- and the value of the goods destroyed or disposed
:}1\t.9''f 1),...0"" ".oJ>1D- ~')Jl.oJ>mA lD.e.r ~,)Jlm4-
otherwise shall be deducted proportionally from the
.,. ~c.,.. a.,. .oJ> m I\ID- lD.e.r ~ ') Jlm~ a.,. ~~ 1ID-
duty paying value of the goods.
ODm') CP;JID-.,..,.Ci7i .e.IfCiA II
50. Value of Export Goods
:I' ID~ ID-~ ""C f"7.l\h ".oJ>CP;J
I\.,.r~h "L~~r ID~ ID-~ f"7.l\h ".oJ>CP;J ~ID-
For customs purpose the value of export goods shall be
""C the transaction value of the goods and the cost of
f"7. I)1\ID-".oJ>ID- f.,. if m a"" ~ CihJ\. ""f'k 1 ODIJJo"Ii~hh
1f~1D-f.,.r~h ID~11 .(' ~ h 1\"7~~'" f"7.1hLA 11D-IDa;).
transportation up to the port of exit.
.('rc .e.IfCiA II 51. Exchange Rate
:Iii' f1')Hl1 r')tft. 1) For goods imported through letters of credit, the
Ii' att,.,.c t-ti: ht.Jl"" "'1( f"'L~ODa"" ".oJ> CP;J exchange rate shall be the rate specified on the bank
f"7. c'11\
ID- 011') h c'1~.(' I\.,.OD1\h"'lD- ~ Ci ...:" r I\.e. document against the utilized currency.
I\CPI\ID-1')Hl1 f.,.hLI\ID-') fMtft. Ah ODIP~-1- 2) For any other purchase the official rate of exchange
a"7.('~'" ~ID-II prescribed at the time of acceptance of customs
I' htt,.,.c t-tt: ht.Jl"" ID-~ I\"'L~OD "'1( f".oJ>1D- CP;J declaration, shall be applicable.
f"7.c'11\1D-f.,.r~h Jlhl\~c'1.M "'CI1 "''''I).e.~''''
52. Commodity Classification & Tariff Rate
1)110"" +') ...:"r I\.e. I\CPI\ID-1')Hl1 a"'c'1mlD-
Any goods imported or exported shall be subject to:
fr')tft. Ah .e.1fC;A II
1) Pay duties and taxes according to the tariff of
21' f".oJ>9''f "OD~~l1Ci f ;t-t.ti: Ah Harmonized Commodity Description and coding
ID~ ""C f"7. 1o-Ci ID~ ID-"'" U1C f"7.l\ h- ".oJ>9''f ! system;
Ii' hl\ ".oJ>9''f "c'11frC; "OD~~l1 alDlIJlD- f.,.r~h 2) Pay duties and "taxes according to the preferential
;t-t.ti: ODIP~..,. "'OD.('aw- a;t- t.ti: f"'lD c'1~ID-.,.~... tariff rate where goods are imported from the
.e.hLAI):fCPA ! preferred country;
I' J\. ""f'k 1 a L~ OD;F:f1D- h rr~.,. 'f f ;t-t.ti: :"Ci7i 3) Pay duties and taxes at the rate in force on the day
f.,. ~~ 11\:f1D- c'1.1f') .,.~ffio f"7.hLI\ ID- a.,..,. HIID-
the declaration of the goods are presented to, and
;t-t.ti: Ah .e.IfCiA ! accepted by the customs office.
r' .,.~... f"7.hLI\ID- 1\".oJ>9''f f.,.r~h Jlhl\toc'1.M
53. Disputable Cases
a.,. ~ a a"" ~ Ci "''''I).e. ~..,. 1111 a"" .,.') ~').,. (l"7.1P
too"" :t't.ti: Ah .e.IfCiA II 1) Where any protest arises as to valuation, commodity
i description and classification and tariff rate, the
2r' "h toIll. hl\ If). .,..&;f' 'f
duties and taxes shall be payable upon regi~tration of
Ii' a".oJ>9''f CP;J ".,-,OD') . hc'11frCi hOD~~l1
the point of protest.
~')Jlv.r a:t't.tt: Ah I\.e. .,..oJ>1D-1f"
f.,.~a ~,)~If~
f.,. .oJ>1D-1f"1D-~...11 h"'ODU1a 0:\1\ f.,.r~h ~r 2) Payment made under protest pursuant to sub-Article
(1) of this Article shall be resolved within 3 months
a"7.lDh~1D- ODIP~"" "'~ffio .e.hLI\A II
by the General Manager.
I' atttJ ,,').,.'" ODIP~-1- a.,..oJ>1D-1f" f.,.hLI\ .,.~... 3) Where final decision is given in favour of the person
"'~.e. aY'h"" IDC 1.tI. ID-h... al1l\P'AtI)). fal\.e.
:}I\k ID-It~ "c'1...a:t'A II
who paid under protest, the duties and taxes paid
a.,. .oJ>1D-1f"fhLl\1D- c'11D- I)hODU1aID- .,. .oJ>1D-1f" excessively shall be refunded to him within 30 days
r'
after the decision is given by the Authority.
ODIP~"" I1I\P'AIIJ)' ID-It~ hc'1m a""ctt: f.,.hLI\ID-
1')Ul1 or!) +') m-h... a.,. .oJ>m-1f"I\hLI\m- "ODl\h
I\:t'A II
1A' rl' ~I.~IA ~;J&.}o :JrLlIJ 4I1'C I~ rt}-t"" i .,., Iiifi"ii 'I.,.. February 1997 - Page 340
Federal Negarit Gazeta - No. 18 13111

§, a.,. ?tD-If" {flLI\ (\tD-"ht-it~tD- ~ R V1-""~h 4) Where the Authority's decision is given in favour of
""
if..",. Vm(\~tD- 1\00Jt~.J: al}l\P'AII)~ h"'11\,,1\"" customs the sum of money paid on protest shall be
+, 1.",.r: atD-itktD- "l\ool1l11J07.J:, ac!j +, tD-11'1' -deemed as the duty and tax payable for the goods,
P' A II) ~ 0 "7. L:" to'l\"" tj:Cto' 0."" h 11 itA 00 IP l.,. unless the person paid under protest brought an
action in a cobrt having jurisdiction within 30 days
"'lm- a..,.hhA l\iJ?tD- ~''('''hLI\ Umt-A II

after he is notified of the decision by the Authority.

!§, "'l... it"hLAa"" m.( "1C V"7.11} iJ?

i' aih"'l' 1\.""Vwkl aLloo!F:ftD- IJI\",."+tj: 11",.",. 54. Duty Free Imports
~.,.~ m"",. oo'"'IP''''' a"7.1.(C1tD- 11""""~""~
1) Goods may be imported or exported free from any
~ to' iJ?"~ h+l'l' ~" 1I'~tD- m.( "1C tD-11... duties and taxes in accordance with law or inter-
1\.1(1- m"",. h"1C I\.mm- "~"f\o II national agreement to which -Ethiopia is a party or
I' "'l... it"hLAa..,. m.( "1C tD-11... V"7.11} iJ? by an agreement made and permission given by the
..,. ,,1\tD- (\tD- (\.",,,1\ tj: .
"'00 it it" V"'l... ~~ oo-R government.
"'l... it"hLAa..,. "'OOAl' h"1C (\.mll) . iJ?tD- 2) Any goods imported duty free may be sold or
a.,."ALa"" l.tI. a"7.1mti)tD- 'P:J ~~ ",.,. 1}1\tD- disposed to ,any person who enjoys similar
V;J-ttj: Ah oolPl""~ "'lm- h.,.hLI\ a:\" 1\"7'
privileges, or exported, without paying duties and
~tD-" (\tD- 1\."'''I\tj: "~"A II taxes; or subject to pay customs duties and taxes at
r' +l... it"hLAa"" m.( "1C tD-11...V11} iJ? h":""" the rate and value prevailing during the time of sales
a"" all'~ ,.h""" Vm4-m",. ~..,. V.(l(\a"" or disposal, be transferred to any person.
t
~''(II'~ "1100,;L1"tD-
I\I}I\P'AII)~ ~;rC""',(C;JAII 3) Where duty free imported goods are lost or damaged
I}I\P'AII)~"" V"'latD- ",.h""" a4: 11'':"(\'11TtD- due to force majeure the importer shall report
+lm- aOD-f\o~'Jl+C m",. ahdoA ~'JlhLA forthwith to the Authority, and if it is proved to the
I\.!'(C"'I "~"A I' satisfaction of the Authority the whole or part of the
!~, "'l... "'00"11 111\"7 to' l"'l duties and taxes may be cancelled.
i' 111\"'00,,11 "'l... a,,"f\o~ ih""~ V"'.(~11tD- ~,.(.,.
55. Re-payment of Duty
m a.,. 11'':" J (D.( "1C tD-11... a "7.1 I}~ m.( dJdfI}- "1C

O"7."h iJ? a;J-~tj: "(\IV" . a'P;J """"00' . 1) Notwithstanding other duty draw back regulations,
"" repayment claims shall be gr,anted if duties are over
a'l. -1-R "IP t-C m"",. a ,,~~ tj: 11u.,."" ",.h"""
a-RAAl V.,.hLI\ +l... I\h4-" "'00"11 "'(l;JA .. charged as a result of incorrect commodity clas-
sification, tariff setting, valuation, and other cal-
I' aft.U "'+Jt '0-11 ","'Jt (6) OOlPl"" +lm-
culation or assessment mistakes.
"'00"11 V"'L.(l1tD- I1U.,."" oo,:"~' I}I\P'AII)~
~'~m'" m"",. 1}1\0..J:""4: ~'~+la "II'~A II 2) Pursuant to sub-Article (1) of this Article, duties and
11'':"'' +lm- "'00"11 V"7..(l1tD- iJ?tD- m.( "1C taxes shall be repaid when t~e Authority discovers
h1l}a"" m",. m.( tD-1if!'"1C h.,."ha"" +'1.,.r: or. when the importer claims for it. However, the
al1to'l1"" mc tD-11... I1U.,..J: V;J-m+~ ...,4: V+la duties and taxes may be repaid only if the errors are
~ ''(II'~ -R!F ~tD- .. discovered and lodged to customs within 6 months
from the date of clearance for importation or
B' h1-""~h m.(-R "'OOAl' I1I\"7.mll) iJ?
exportaion of the goods.
1\"1C tD-11...tj:}(;J- .,.-RI\tD- V"'00"1(1- iJ?"~ V1-""~h
P'~ P'CIJ"" hOOL""7:ftD- ad."" mf. tD-"'" .,.ooA(\tD- 56. Re-exportation from the Customs Port
~'Jlmm- ...,4: V+la ~'f.lI'~ h+l... "7l1hLf CP;JtD- Goods imported and declared for home consumption
~ rc(\,"" a"7l1hLA "'OOA(\tD-~'Jlmm-I\.4.:"to' may be re-exported at the request of the importer before
""
"~"A 18
accomplishing customs formalities upon payment of 5%
!I' aA"~"" I1I\"7.LI\"'IV+l... 'l.-1-R the fee of the value of the goods.
i' ml. lJ1C a11}m"",. hlJ1C amll) iJ? V.,.h4.l\m-
"" 57. DefeITed Payment
+l'l' a"7~:ftD-"" ",.h"""l\.hLA h"7.11}tD-+l'l'
1~(\ ooll'~ a",.c~~ V.,.f.l(\a"" ~'f.lI'~ 111\P' 1) If the duty paid for the goods imported or exported is
AII)~ ViJ?tD-' 111\0."" m"",. mh.f\o, aA"~"" less than the actual duty required to be payable the
lA.,.hLI\w-, +l""l1htj:"A II differen<:eshall be collected by the Authority from
the owner or his agent.
I' I}I\P'AII)~ RtLU","'Jt '0-11 "'+Jt (6) OOlPl""
aA"~"" lA.,.hLI\tD-' +l... 1\00mV:" V"7.~I\tD- 2) The collection of the difference reffered to under
iJ?tD- mf. "1C h1110"" m"",. h"1C hmll)O"" +, sub-Article (1) of this Article shall be made by the
1."" r: a 11-1\"" IJOO"" 1.1t tD-11... ~ tD- :I
Authority within two years from the date of
clearance of goods.
'lK" rf~l! t..1..t./A ~;JtT ;J,f,1lJ <h'l'C It "\11;T} +1 Iitfitii '}.9". Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 341

r/)t.lt- Um~ CHAPTER NINE

f,.r~h ifre; f,.r~h Tilit Powers and Duties of Customs
FAlf)')e; 1'..,flC Officers and Customs Police
j=t. itl\,.r~h ifr FAlf)')e; ;}I\LF,' 58. Powers and Duties of Customs Officer
Ii. f,.r~h ifr
OOU~O~ Ft.lD-- I\~ flI\O"'" 1.H. I) Customs officer while on his official duties shall
f"th+t\-"'" FAlf)')e; ;}I\L~"'" ~Cjl/PA ! have the following powers and duties:
u) lD~ h1C f"t1o-e; hh1C f"tlDlflc lD~r (a) to stop and search means of transport carrying
f"t+I\I\~ OI/~~""'sPT') O+lD(a). f,.r~h import, export or transit goods;
If)o..!sPT fOl/it<F>re; fouL1'7i ! (b) to seize goods found concealed in the means
.

1\) lD~ h1C h,)J;~1o- lD~r hh1C h,)J;~lDlflc of transport for the 'purpose of evading
f+hl\ht\- 1~1I f+~~1f1TlD-- lD~r +~1' prohibition, restriction or duties; and if
h,)J;~hLAflTlD-- 00l/(a1l f+~Ock /):I'sPT
deemed necessary, detain the means of trans-
Olt-+i1' ft.1"f. /):I'sP=J:,)fou!1I h'))lu-r h,)~ port, the master of the means of transport or
U-~;J-lD-- 0I/~~""'lD--') t fOi/~~""'lD--') ;}I\L
the owner of the g'oods for investigation;
lD~r f/):I'lD--') fll\o."'" ~tf I\rcout. 01'0:1' (c) to enter and patrol at any port of entry or exit,
FC fOl/<F>f"'";
international airport or customs warehouse;
m) oou"'o..!e; OUlD--M>}. lD~{1T t o'}l\r h+lt-
inquire to and get proper reply from the master
hlD--C'TI\') o<J~L!sPT lD~r f,.r~h
of the means of transport or warehouse
ou ;JUCjT OU..,fI"'" t OUU'PlDC t fOi/~~""'lD--')
operator, investigate any document and books
lD~r fou ;JU') ;}I\LlD--')foumf;'J> he; ouAit
fOl/..,j..,.. t outf..,l1..,..e; (a~"'T') fououcouC of records related to import and export ac-
!
ou) OI/')~lD--')r lD~ h1C f"t1f1 lD~r lD~ lD--6J!o
tivities;
(d) to. inquire and get proper reply from any
h1C f"t'tY: OU')1~~ lD~r flll/~~"'"
passenger or employees of the means of
1Pt.1'~ itl\!UlD-- /):1' h'))l!it~J; foumf;'J> he;
OUAit flll/..,j"'" t itl\+(amlD-- OUAit ..,..hhl\
transport about any goods in relation to
~~..,.. ft.mt.mC importation or exportation; if there is a reason
/):I'sPT') fouL1'7i ;
IP) 1II/')~lD--r (alD-- lD~ h1C h,)J;~1f1 lD~r to suspect, examine their luggage;
(e) where there is a reason to suspect of hiding
hh1C h,)J;~lDlf) f+hl\hl\,) lD~r 1~lIf+~
~10""'') lD~r +~1' ilhLAO"'" f"t1f1lD--')
prohibited, restricted or dutiable goods in his
/):1' 0 (alD--~i: lD--it'l' 1\ou ~ 0 ck 0 t 1'Clf)t:.
body, carry out body search by similar sex,
ft.Cj~lD-- httt\- O+ou,,"~ ~;J- h'))lL+7i and seize goods found in contravention of the
flll/Y:~'" he; +~lI<F> f+1jlD--') /):1' fou!1I law, and detain the person for investigation;
h'))lu-r (f) on authorization of court, search business
~1I'" f+1jlD--') (alD--I\rcout.
Ock1''I'C itc flll/<F>f""'; premises, warehouses, dwelling houses,
~) flt-CY: 0."'" ""'/)tf1l 01ll/lD--lf)"'"010.. e; lDm.. documents and books of records of any person
f')..,Y: Ft. I\~ f+lPlII/~ (asPT') f')..,Y: engaged in import or export trading business.
OU~lIC f't."l1 ou1l111 (a~"'T t ou;JU') lD~r Where goods or documents are found in
fouCj&! 0."'" fouL1'7i h'))lu-r f,.r~h contravention of tire customs laws, seize such
ih..,') Oou+I\I\lt- 'I'~"'" +L1\'I" ft.1~ 1'4-..,.. document and goods; if necessary, detain and
f+LRouO""'') (a~Y: lD~r /):1' fou!1I investigate the owner of the goods, or lock the
h'))lu-r h')~hitLI\1.~i: f/):I'lD--') fll\o."'" business premises or warehouses;
I\rcout. Ock'l'1'C FC flll/<F>f"'"lD~r f')..,Y: (g) to seize duty free goods transferred to other
OU~lI~,) lD~r ou;JU).') flll/"{i..,! person in contravention of the rules laid down
(a) h+~'I' ~~ f1f1,) /):1' OfUJ h'P~ h+L+~lD-- in this proclamation and detain the person who
lD--m..1\1\.1\ (alD--hi1+I\Al.: f+1j') (alD--he; transferred it.
f+I\I\LlD--') /):1' fou!1I II 2) Where goods in contravention of customs laws are
~. f,.r~h ih..,') OOU+I\I\lj:f+!U /):1' fll\o."'" lD~r seized in the absence of the owner or person
;}I\L fIT~ (alD-- ..fA+1jl\"'" ft.IT') flI\FAlf)). responsible, the Authority shall immediately call by
fll\o."'" lD~r ;}I\L ~i:,) f"tlDitY: (alD--h '))l+ClI notice for the appearance of the owner or person
lD)l!lD--). OOl/it;J-lDt! ~mt.A II . responsible for the goods seized;
r. f+!UlD-- /):1' fll\o."'" lD~r ;}I\L fIT~ (alD--lII/it;J-lD 3) Any right of the owner or agent in relation to the
t!lD-- OlDlf) Oe!) +') lD--it'l' ttA+~O lD~r Olt-CY: goods seized shall be barred, if not appeared or
0."'" hit ttAOUIP~1' O/):I'lD-- I\~ f"t Cj~lD-- oull"'" instituted legal action.within 30 days from the date
~cJ:~lf)A II
of issuance of the notice;
!!. f,.r~h ifr OtlU h')+1\ f+U~U~""'') 1'..,flC"T 4) Customs officer shall wear uniform, and hold
O"t!he;lD--')O"'" lD:""'" f~,)l1 AlIit ouAOite; A~ special identity or identification card while carrying
rAh..,.. lD~r OU;J-lDt! OU!1I hl\O"'" II
out his official duties specified in this Article;
1W rf~g ~1..t.1A ~:1&.'1- ;J/LfIJ cfl'l'C I~ fi1i:.'I- i +, Iilfitii ,.,... Federal Negarit Gazeta - No. 18 13111
February 1997 - Page 342

~. f.,.~.;.h if.~ ntLtJ "'}+~ f"'11\~""'} JPt-'I'T 5) Customs officer shall be assisted by customs police
I\OI/hC;(J}1f.,.~.;.h 7't\.h,} ~~IA ~lIlcf>Ol/lAII while carrying out his efficial duties.
f.,.~.;.h 7't\.h .,...,qC'i ~ItL ~..,. 59. Powers and Duties of Customs Police
:lit.
Customs Police shall:
f.,.~.;.h 7't\.h !
1) Seize goods and detain persons moving in con-
f1.~.;.h'} ih.., (J)~~ .,.~.;.h fOO/.lhL~:flD"'}
Ii' travention of customs or any other laws that are
ih10T 000"'''1\lt: fOO/.'}+,,+l\- b:J>'I'T'}C; ll'l'T'}
enforced by the Authority;
~~tllA : n.,.~.;.h JPt- It~ (J},}:(IA ~'}.&;~IPt- 2) Investigate any customs offences and shall forward
~hlthltlA ! his report for the necessary legal action;
(J}'}:(IA "'L~'fP ll.1:ti O~coot- 1lf}t-1A t hh
I' 3) customs Police in enforcing customs laws shall have
~'}-toolPl""~ f~Coot- 001f1",') Ih.,.ItIA4-1A ! the powers and duties vested to regular police force
C. f.,.~.;.h 7't\.h f.,.~.;.h'} ih10T OOl/hL~~ l11: in the criminal procedure code.
O(J},}:(I\~ 00:"651. ih.., JP~ JPCq..,. 1\001.n~ 7't\.h
60. Using Force
f .,.lllll m- JP IAIf}'}'i .,..., q C ~'i (.'I' IA II Customs police shall use reasonable force:
:So ~~IA hI\OOlll+~ 1) to stop and detain any person who overruns customs
f.,.~.;.h 7't\.h ! stations, or transport goods out of customs transit
Ii' f.,.hl\hl\ f 11.11 f.,.1.l10"" (J)~~ +l'1' IIA.,.hLI\ routes to evade prohibition, restrictions or duties on
O..,.') b:J> (J}1. "1C lD"h'1' I\OI/h1q..,. (J)~~ h"1C the goods;
1\000h(J}lf}"" 00l/1l1l fOO~lf}lIl~1 If)o.l'1'T'} 2) to detain any person who obstruct customs officer
noolf}h (J)~~ h.,.L+1. oohooc lD"~ ...:J>'I'T'} while searching in the discharge of his respon-
nOl/~~1f It~ 11\,} lllD" "'10. f(J'~ ~~IA noolll+~ sibilities, and carry out the necessary search.
1\000h~~C; O~1'1'C hC 1\0001:l.., ! 61. Customs Investigation and Institution of
fCJ:.,.if JPt- ~'}.&;~hC;(J}'} o-h..,. fOO/.L'1'C'} OI/,}~ Proceedings
I'
m-'}~ llm- "'10. f(J'~ ~~IA noolll+~ n~'1''1'C hC 1) Where an offence is committed against the
1\01/1: l..,C; It:''' if m-'} OI/hC;(J}') ! provisions of customs laws or any other laws
~T"IA II enforced by the Authority, customs police shall,
~Coo(,. hl\OI/ 1:l..,C; CJ:C1: 0."" hl\OI/:"lll seize the goods or detain the person found in
:sli-
.,.~.;.h contravention of the laws and carry out inves-
Ii- f.,.~.;.h 7'.\.h ntLtJ "'P:E- (J)~~ nl\.I\"T
tigation, in accordance with the provisions of the
OOO/.lhcL~OI/:flD" ih10T f.,.1. ~1"""'} noo"'''I\CJ: ~

criminal procedure code.

1'4-..,. f cL~oo'} lllD" (J)~~ 1'4--1: f.,.~oon""'} b:J>
2) Customs Police shall forward the investigation
000 11f 0 (J}'):( 1\ ~ 00:"651. ih.., JP ~ JP Cq..,. 00 IP l""
report he made under sub-Article (1) of this Article
~coot- 111'£'&;1AII
to customs prosecutor or in case of serious offenses,
I' f.,.~.;.h 7't\.h ntLtJ "')+~ '}o-h "'}+~ (Ii)
to the Attorney General. .
oolPl""'I1~1.lD"'} ~coot- 001f111 I\.,.~.;.h O:J>o. 3) The Customs prosecutor who discharge his respon-
ih.., (J) ~~ ~ '} 1.(J}'}:( t\- hll1."" I\lIl :"It~ O:J> 0. ih..,
sibilities under the strict supervision and follow-up
Ih.,.ItIA4-1AII of the Attorney General, shall institute criminal
C. Olll:"lt~ O:J>o. ih.., f:"ClI h""""IA'i ~'1''1'C proceedings, in accordance with the criminal
fOl/.llt-lD" f.,.~.;.h O:J>o. ih.., f(J},}:(I\~ 00:"651. ih..,
procedure code, in the court having jurisdiction.
JP~ JPCq..,.'} nooh.,.1A ""''1111 ql\lD" CJ:C1: 0.""
f(J},}:(1A h{\T'} ~oollC;J-1A II
PARTFOUR
Offences Against Customs Activities
hlt: IA "t-""
Sub-Section one
n1.~.;.h JPt- 1t1l hl\OO/.cL~OO-(J},}~I\"T Offences Committed by Customs
') o-h hCJ:1Ab Employees
O.,.~.;.h 1Pt-.f3Ff hI\OO/.L~OO- (J},}:(I\"T
62. Corrupt and Relationship Practice
:sl- 001.1\1 hl\oo+OIA ~'i 01f~1:C; hl\ooJPt-"" 1) Any customs officer or customs police who, by
Ii' 0I/,}~lD"~ f.,.~.;.h if.~ (J)~~ f.,.~.;.h 7't\.h receiving a gift or by reason of correllation or by any
001.1\1 noo+OIA : n1f~1:'i (J)~~ 01\.1t f'1':"~ other illegal relationships of mutual benefit:
..,'}"f.~..,. ! (a) allow or attempt to allow the importation or
v) f.,.hl\hl\ : 11.11 f.,.1.l1n"" (J)~~ +l'1' exportation of prohibited, restricted goods or
IIA.,.hcLl\n"" b:J> (J}1. V1C ~'}-t1q (J)~~ goods on which duties are not paid;
hV1C ~')-'l(J}lf} l1.l1 (J)~~ 1\0001:l.., f'fPhl! (b) allow to accomplish customs formalities by
1\) (J'') 111\"nVll"'~'i O"'~OlOl f.,.~.;.h -thlt false and deceitful customs declaration or sup-
t-ll.f-,} (J)~~ 1.;JL 1l~1: f.,.~.;.h JP~ JPCq..,. porting documents; reduce or attempt to reduce
~'}-tcL~~: +l'1' ~'}-t+~h (J)~~ ~'}.&;~hLIA or obstruct payable duties and taxes; or
l1.l1 (J)~~ 1\0001:l.., f'fPhl : f.,.qnl (J)~~ cooperate on such similar activities;
~~tLtJ,} foo"llt\- I\.I\"T 1:C"l"'T'} f~oo ; is punishable with rigorous imprisonment from 15 to
~,}1.(J'~ ! hI~ ~hh t;~ qoo"" nOO/.1.Ch~). ~ht-"" 25 years.
~+lf}1A II
'lit rf~r ~1..t.1A ~;MT ;JtLIIJcft-rC!~ ft]-I;T 1i+, !iifitii 'i.f". Federal Negarit Gazeta - No. 18 13thFebruary 1997 - Page 343

!l' OIUJ tt'}+1\ '}CHl tt'}+1\ Ii(U) "he; (i\) f+ODi\h 2) A person who, after committing the offences
-I:'-"'} fm,}~A 1:C1.+"f fL7.OD llm- 1:C1.-H:'} specified under sub-Article (1) (a) and (b) of this
fLRODm- OD1.i\/ OOD+OA ilt\ODIf~ iJ:J>m- Article, immediately reports of the corrupt practice
h"'9""~h 'k-r-rC hODm-tlJ-I: 0''-'' h+Q;tfl6l" with tangible evidence, before the goods are taken
OI/il~)f ;JC +1:'1" /il:t-m+ "h,}1.If~ om'}~fto out of the customs area, may not be prosecuted for
I\1-hllil 1-"fl\AII the offence he committed.
~r' OP'AtIJ"} /t\tt..,fli1 ilt\ODP't.'-"
63. Abuse of Power
0I/'}1'/m-9""f"'9""~h i'f.9""m1-'r f"''r~h Tt\.illf'} 111\0
Any customs officer or customs police who, with intent to
llm-'} t\OD.,..c;.-,.iJ:J>?'"f"h,}-'t/~ t f"''r~h P'~ P'C'}'-"
injure another person, hold on customs formalities or
L1\ODm- "h'}.c;1-mm- t O'k1'1'C P'C "h'}-'tm-fto t OI/~~
..,.?,"f h.,.JI tt:fm- "h'} -'t .,.~ 1- fto m 1-'r "hHl u'} f ODtall fto
detain or put goods under custody, stop or delay the
means of transport or commit other similar offences is
1:C1.+"f'} fLROD i
"h,}1.If~ t hY'il'-" "hilh tt'ril'-" '}OD.-,. O"t1.Cil 1\~ punishable with rigorous imprisonment from 3 upto 5
years.
"hP't.'-" 1-+tIJ A II

'}o-il htt:A !l
SUB-SECTION TWO
O"''r~h P't. 1\1- 01\.1\o"f ll?'"f ilt\"tL7.~ m,}~I\o"f Offences Committed by Others
9""iJt.tt: tt '}1:
Chapter One
OI/~~..,.?'"f'} f"tODt\h-l: U1-"f'} OODlI)ililt\"tLR~
m,}~I\o"f
Offences Against Provisions
~~ . f OD~~"" ;)I\A,~'-" f"t! ilh'-"I\:fm-'} ..,1..:t-?'"f ilt\ ODII)il Related to Means of Transport
Ii- 0I/'}1'/m-9""fOD~~"" ;)1\, ; 64. Contravention by the Master of a Means of Transport
U) o"'mll~m- l.tL m-il1' hm-6l" tt1C ilt\ODII)m-
1) Any master of the means of transport, who:
m1-9"" m1. m-QJ. U1C ilt\"t't1.m- llm- m1-'r
iJ:J> OD'" t\ 6liJ. /1\ + ~ 0 ; (a) fail to hand over passengers or cargo manifest
t\) h.,. L +1.t\'-" IIm- 0 il.,.+C 1\.1\ llm- m1. with in the specified time to customs;
OD~~..,.m-"h'}-'tm;J /1.~1 ; (b) gave access to any unauthorized person to the
tit) OD~~""m- h"''r~h m1.ll "h'}-'tmll) h+mll~ means of transport or;
O~I\ 'rh'} /-I:'} t\"''r~h i'f.'r ta/il~.c;e;L:J>1:
(c) Caused the means of transport stay at customs
ta/1~ "h'}-'t-'1- /1.~1 ;
"h,}1.If~ hi1C !litu (o-t\'-" itu llC) "hilhllC liit port beyond the time for its departure without
notifying and getting permission from the
(tt'ril'-" itu i1C) O"t1.Cil f1'}Ull OD+"'"1-+II)AII
customs officer;
!l- 0I/'}1'/m-'r fOD~~"" ;)1\, h"''r~h m1.ll 01.~l1-
OD~~..,.?,"f 1\1- f"''r~ h i'f.'r 0 I\.t\0'-" iJ:J> f6liJ.~ is punishable with fine from Birr 2,000 upto Birr
m1-9"" /t.1L t t\OD6liJ.'}m1-'r t\0I/t.1tt: ~ht. 5,000.
/1.~1 i "h,}1.If~ hllC ~itu (1lf1'-" itu llC) "hilhllC 2) Any master of a means of transport, who loads or
I if.u (ttP'c itu llC) O"t1.Cil f1'}Ull OD+"'" "he; unloads or atte~pts to load or unload goods in the
h Y'il'-" "hil h tt 'r il'-" '} OD.-,. 0 "t1.C il "hilt.'-" absence of customs officer, is punishable with fine
1-+11)A II from Birr 7,000 upto 10,000 and imprisonment
r- 0I/'}1'/m-'r fOD~~"" ;)I\~ ; from 3 upto 5 years.
u) hm-6l" U1C f"tODm- m1-'r m1. m-6l" tt1C
3) Any master of the means of transport:
f"tl\ h- iJ:J>?,"f'}h"''r~h m1.ll m-QJ.OI/'}+
ta+il m1-'r t\iJ:J>?'"f OD..,(1./ h+mll~m- (a) shall not move, import or export goods, out of
f"''r~h 11)(1./ m-'f.1. 1):J>?,"f'}OI/il1f1'-"m1-'r Customs area, or bring in or take out through
OI/ilmll)'-" t h1.'r~h m1.ll m-6l" iJ:J>9'"f'} customs station other than those prescribed or
0I/t.1tt: tt1-"fA'r ; unload out of customs Port;
t\) OflU tt'}+1\ '}o-il tt'}+1\ r(lJ) f+1i\~'-"'} (b) who commits or attempts to commit offences
1:C1.+"f fLROD m1-'r t\ODLR'r ~ht. specified under sub-Article (3) (a) of this
/1.~1i "h,}1.If~ : iJ:J>m- m-Cil ODIf~ "h,}1.+ Article is, without prejudice to the forfeiture
mO+If'i; hllC ~ itu (1lf1'-" itu llC) "hilh llC of the goods, punis~able with both fine from
I itu (ttP'c itu -Oc) O"t1.Cil f1'}Ui1 OD+"'" . Birr7,000upto Birr 10,000and imprisonment
"he; hftil'-" "hilh llf1'-"'}OD.-,. O"t1.Cil "hilt.'-"
from 3 upto 7 years, .
o-t\ -I:'} 'r :"11) -f"f 001/11)ODC 1-+11) A ;
 ~.,... Federal Negarit Gazeta - No. 18 131/1
February 1997 - Page 344
1K" rf~!! ~1o('.1A ~;M:" .nLfIJ ch'l'C!ft ,iti::" I .,.1 !ilfitii

~. b:J>sP"f1 OOl/.I~~Jt 1'7ihCI'}~sPT OlD-it1' CD~9" 4) Any master of a means of ,transports,found passing
..,.
0 lD-"'" "I'}" TlD- 1\il") C' 11"),,(- iJ:J>oP 1. 0 <1:1 f OI/.lf")
goods through extra rooms attached to the inner or
1'Q;1.OIJ~ htt:A OOlJ";J1:"" f~9"~h PCf}""
outer part of the body of the vehiclesmade for the
P" purpose of hiding prohibited, restricted goods or
IA1'L~oPO"" hAh" CD~9" 11.11 f1'1.l10""") goods not cleared of customs formalities or con-
CD~9" fil") ..,.C'11")..(- iJ:J>") 0 oP 1. 0:" AI it1''' A tj; traband goods is, without prejudice to the forfeiture
h1'11 OlD-itm- f 1'1"f iJ:J> sPT oP CDl"TlD- 'h")1.1' of the goods found in it, punishab.le with both
m 0 + If'r ,,(-C"L-I:") f L~ oPlD- (aw- h" it t. "9" it"" imprisonment from 7 upto 10 years and a fine
f}oP"" 'h it h Y1 f} oP"" 0 OI/.1.C it 'h it t.""'i" 1\iJ:J> lD- equivalent to the taxes and duties payable on the
goods.
A.hLA h0l/.111lD- +l1''i'' ;l-hit OOlJI")it f1")"11
oP+ t}iI> 0-1\ -1:")9" OOlJtlJ oP C ~+tlJ A II
CHAPTER TWO
..,.
9" iJt.tt: 0- 1\ Offences Against Provisions Related
foP ;J"") P t. "1'}~"(-1 fOlJ.oPI\h-l: U1oT") OoPtlJit
To Warehousing
itl\OI/.L~OO- CD")1:I\<>T 65. Contravention by operator of licensed customs ware-
house
~~. f1'L+1. f~9"~h oP ;J"") P t. fOl/.lith"""TlD-") ..,1..;1-
Any person licensed by the Authority to carry out
sPT") itl\oPtlJit
customs warehouse business, who:
0IJ1;;: lD-9" h 11I\P A tlJ'" L:J>..(- f l' (am lD- f~9"~ h 1) refuses to provide necessary work materials to
oP;J"") pt. fOl/.II'}"/...(- (alD- I ' customs officer assigned by the Authority; or
li' OI11\PAtlJ.,. I\1'oP1.0 f~9"~h ""'9" I\Pt.lD- fOI/.l 2) permits unauthorized persons to enter the
itLA~ fPt. oPUf~lsPT"),"+lO I CD~9" warehouse; or
~. L:J>"(- IA1'(atlJTlD-") (asPT CD1.oP;J"") 'h")"l1n- 3) fails to keep books of record for the goods entered
l1.l1 I m~9"
and removed from the warehouse in accordance
oP ;J"1 it 1\01/.1 n-'i" hoP ;J"") it 1\01/.CD
with prescribed method of recording, and refuseJo
r' m- iJ:J> sPT provide a report within the time specified by the
011I\P A tlJ'" 0 l' CD(a.,lD- f oP1I111 111 oPOJl"" f Authority; or
'"
CDQ;1"'i" 1 n. iJ:J> sP T") oP1I.., (1 1 AI" f 0 l' CD(a" CD:"""
4) fails to renew customs warehouse license with in the
I\111\PAtlJ.,. ~;rc"" ,"+lO I CD~9" time specified; or
~. f1'(amlD-") f~9"~h oP ;J""} L:J>"(- Of"LltlD-
5) fails to remove goods from Customs warehouse
,,1. (a I CD~9" upon the accomplishment of customs formalities; or
'"
~. f~9"~h P" PCf}"" f1'm'i"++O""") iJ:J> CD"lIlD-'" 6) Keep any goods in the licensed warehouse which
'h")JtCDtlJ '''1.l1 I CD~9" should be transferred within the time specified to the
tj;
CD1. 11I\P A tlJ'" oP ;J"") oP 1',,1\ 11\ I1TlD-") iJ:J>sPT Authority's warehouse;
i'
tj; 0 oP ;J"") lD-it1' is punishable with fine of Birr 2,000 for the first time
0 l' CD(a.,lD- "LIt lD-it1' '" it1''' A
offence; for the second time offence the fine shall be Birr
1 it+ oP m : 5,000 and the warehouse license be revoked.
'h")l.lf., ! I\oP1:oP~1 "LtLlIC ~ itu (0-1\"" itu lIC)f
1\0-1\ 1'~ "Lit 11C ~ it u (" 9"it"" it U 11c) f1")"11 oP+ t}iI> CHAPTER THREE
1'+'1'''' L:J>~ ~(alIJA II
Other Offences
9" iJt.tj; Y'it""
/\.1\<> T CD") 1:1\<> T 66. Contraband
~. il")"" C'11")..(-
1) Any person who commits contraband offence shall,
without prejudice to the confiscation of the goods
li' fil"}..,.C' 111,,(- ..(-C"L"" L1\lfO f 1'11 OIJ")~ lD-9" (alD-I
seized, be punishable with both rigorous imprison-
1'~-I: f l' ~ oP 0"" iJ:J> lD-Cit oP If.,. 'h")1.l' m 0 +
ment from 7 to 10 years and a fine equivalent to the
If'r I OiJ:J>lD-,,~ A.hLA h0l/.111lD- m:""" f+l1''i''
duties and taxes which might be imposed on the
;I- hit"/. Uf11 OOlJ1") it f 1") "11 oP + t}iI>'h'i" h (a11""'h it h
goods found in contraband.
"PC f}oP"" OOl/.1.Cit 'hitt."" 0-I\-I:"}9" OOlJtlJoPC
2) Where the offence of contraband has been commit-
~+tlJ A II
ted in collaboration with others or by the use of
~. 'I'~-I: f1'L~oPlD- ~~A OoPm+9" CD~9" h/\.I\<>T
;JC OOlJOC la.lf1 iJ:J> lD- lD-Cit oPlf.,. 'h")1.l' m 0 +
force, the punishment shall be, without prejeduce to
the forefeiture of the goods seized, from 15 to 20
If'r Ob:J>lD-,,~ A.hLA h0l/.111lD-m:J>"" +l1''i''
;l-h it OOlJ11 it f1")"11 oP+t}iI>'h'i" h"p t. "9"it""
years of rigorous imprisonment and a fine not less
than the duties and taxes payable on the goods.
'hit h Y1 f}oP"" 'hit t."" ~"'tlJ A II
 .,~' j:f.~?; ~Yot..A ~;J~"" ;JlLf', 'I:'I'C :(:t ftJ.,;.}. %.,.'}
II!f.'ii'u '}.9". Federal Negarit Gazeta - No. 18 13'hFebruary 1997- Page 345

t%. fO?f>lh(lC(lC Y..'C1..y,:1.

Wf.U1C fOlJ.J'il1'lCD-'} Wf.'r hU1C fD'f.J'ilwtlJCD-1 bft> 67. Fraudulent Activities
(lD'f.OOt\hT "'~1' "1"t"'~il : "1~f.ht.A Wf.'r "1"t Any person who provide false information, delete,
oot\il : f'''ht\ht\ Wf.'r 1f.-o f"'f.~'IO'}' bft> h1"t 111 :
cancel, erase, prepare false documents ...0" do any
h 1"t W flJ W f.'r "1"t .,." t\ ~ t\ D'f1.:~ °1 (lo? () -0 t\ 1''r~ tl
P'~ P'Cq'r ht-'~~'r (lD'f.J''''C(lCD- f1''r~tl "ttl"t. mischievous act with intent to deceive or defraud the
ft.V'1 U{).,.;;: 0001t\66} f{)m : U{).,.;;: {)H'.'f1 J''''~(l : Authority in connection with the goods imported or
{)~P'1'1 ff.t\" t f{)~lI : f4..,. : hilooilt\° flPl,. Wf.'r exported shall, without prejudice to the forfeiture of the
D'fe;rCD-1'r '''1(l. .fAln y"'C1.'}' ft.~oo : goods fraudulently declared, be punished with both fine
h 1 f.ln fO?f>lh(lC(lC .r.:C'I.'}' f,"t.~OO(l'r bft> (lDD-t\. not less than the duties and taxes payable on the goods
CD-Cil 00 In, "1f.'hn(l'" Irlf : (lb.pCD- "f. t\.ht.A and rigorous imprisonment from 15 to 25 years,
hD'f.111CD-m:""" .,./.",c; ;J.tlil (lD'f.f1il f11l1.(l 00"'(J>b
},C,' hhill,. 1','ril'} qoo.}. hilh '.f h'ril'}' qoo.}.
68. Falsify Documents and Identities of the Authority
nD'f.f.Cil },ill,.,}' v,t\":19" nD'fflJooc f."'tlJA ::
Any person who, with an intention to cause damage on
t:j;. fllt\P' AflJ ~.1 () ~p.-.t'e; 00t\J'?'1' mf. U{).}. ilt\oot\w1'
D'f1'1CD-'r {)CD- f1'1'9"~.h "f. 1'~'}' t\D'fY..'~il (lJf.'r customs or to get undue advantage for himself or to
""Ul. .fAtr~ "':"9" t\D'f°rf'}' Wf.'r t\t\." {)CD-t\D'fil procure for a third person:
'ff.}, nD'f{).(l :
1) Unlawfully distribute, use or possess forms, seals,
ji. ffJt\P'AflJ~. OOP'/..f fl..}. fD'f.m"''r(l'r1 :"1\ :
identity cards, emblems, symbols or any iden-
D'ft}-f''r : l"ID;J'm<t.f : qCD'f : 'rAtlT mf.'r
foolt{)t\"}'1 f'I'9"~.h oot\J'?':r. hilooilt\° flPl,. : tification of the Authority is punishable with both
.fh4,t.t\ : f'hn"'oo : (l"~: f.l' f'''11 h 1 f.ln : fine from Birr 10,000 upto Birr 20,000 and rigorous
h.nc I o.u (1',P'C i'i.tJ .nc) hilh .(lC ~ if.u ('IJ' n:u imprisonment from five to 10 years.
.nc) tlD'f.f.Cil f'nu.(l 00"'(J>b he; hh'ril'}' hilh 2) Unlawfully prepared, distributed, used or possesed
1',ile qoo.}. (lD'f.J'.Cil ?\~. hill,.,}, f."'tlJA ::
~. fllt\P'AtIJ~. OOP'/..f n.'}' fD'f.m"''r(l'}'1 ff.1.(l uniforms of the Authority is punishable with both
A.nil1',ilooilt\o f,P/'. : J'h4.t.t\ : f'''m'''oo : (lh~: fine of Birr 5,000 upto Birr 10,000 and rigorous
JW f,"'ff },1 J'.lr~ : h'(lC ?; o.u (h'ril'r if.u .nc) imprisonment from 3 to 5 years.
},ilh .nc :r: if.u (1',ilC o.U '(lC) (lD'f.f.Cil f1111.(l
00"'(J>b "e; hY'il'}' },ilh h'rilT qoo'r (lD'f.f.Cil 69. Opening ofParcels, Alteration and Removal o{M£I1*.'i
},il /,..}. f."'flJ A ::
Any person who, without being authorised by the
tit. },'li1o':j..} ilt\ooc~;J',}' : 'rAtl.y,'f1 ilt\D'f1lt.}.e; ilt\oo appropriate customs officer:
t\ w'"
1',olll.n ttt\CD-f1'9"~.tJ n:'r t."'" y'" ltJ'1~ : I) removes or disconnects the fastenings affixed on
ji. (lao,""t\c~ "f. .ft\. OJf.'r f'I''r~tJ wf..(l (If.~{). the means of transport or container or remove,
D'f~~'If?''f OJf.'r fb.p?,'f 00J"1f "f. f,,.f./"1CD-1 deface, cancel or alter. the label affixed on the
D'f,i'l..f f t.;J' : : (lb.pCD- Wf.'r (lbft>CD- goods; open, break and mix up the goods with one
.f""''''
OO.f'lf "f. f','J'./"1CD-1 'rAtl.}. J'~lt : f4..,.: f{)~Il: another during intransit or arrival at customs port.
ft\OJm : 00.f'1rCD-1 fht.'" : f{)n/. 00 J'''rCD-1 hc~.y,
shall be punishable with both fine from Birr 5,000
1','}.~1 b.p ht\."w. ff,llt\'" h1f.tr~ 1'4.'1: nt\."
up to Birr 10,000 and with a rigorous imprisonment
~"I fnt\m :"flJ:" fD'f.J'il"'tIJ ttAtr~ (lil''''''C h-OC
l; n'.tJ (h'ril'}' n'.u .nc) hilh .(lC :r:o.U (hilC o.tJ from 3 to 5 years, unless a severe penalty is
.nc) nD'f.f.Cil f'nll.n OO""fib hC,' hY'il'r qoo.}. imposed by other laws.
},ilh h'ril'}' qao.}. (lD'f.f.Cil "ilt,..}. f."'tlJA ::
2) Where the offence is committed in cooperation
~. ,,'4,": f"'t.~ooCD- u-t\.} Wf.'r hu-t\'r f(lt\m. {)?'1'
with two or more persons or by the use of force,
"'I].n/.CD- Wf.'r (linc oo»1tJ' (loo:J'T" ft.tr1 :
(lIlt} h1"'?t' shall be punishable with both a fine specified in
10'il 1',1"'1\ (ji)(l.,.oot\h.,.CD-
f'nu.n 00"'(J>b"e; h{)fJ'r hilh hilt,. h'ril'r qooT sub-Article (1) of this Article and rigorous im-
(llPl.J'.Cil "ill,,'r u-t\'1:1'r (lD'ftIJooC f."'tlJA :: prisonment from 7 to IS years.
{f' OO.V.t\J'ilt\ooilm'}'
70. Soliciting of Corrupt Practices
ji. f1''r~tl if.'r Wf.'r f1''r~tl 7't\.il (l1''r~tl
U1o'.}".:f.1n'fe; ooootJ'?''f f :JotlllCD-1h 1~f.t.?\'r 1) Any person who offers, procures, or induces cus-
Wf.'r f.,.ht\ht\CD-1 h1"tJ'f.col oof.t\J' f{)m: toms officer or customs police to do offences
h1"t{)1' wf.'r h1~"'(lA J'f./.1 h1f.tr~ : h-OC ?;
against the law or directives prescribed by customs
if.tJ (h'rilT if.u '(lC) hilh -oC :r:if.u (hilC o.U -oc)
law shall be punished with both, fine of Birr 5,000
(lD'f.f.Cil f11U.(l 00"'(J>b he; hhilC hilh hilt,.
upto Birr 10,000 and with rigorous imprisonment
h'ril'r qooT (lD'f.f.Cil hilt,.T f."'tlJA ;
from 10 to 15 years.
1K- ey'?i?; t..Yo/..A ~;J(.'} ;JILII' 'h'l'C X:j; fl1-l;.1-:r;.,.1 :Hif'ifii ~.9". Federal Negarit Gazeta - No. 18 1301February 1997 - Page 346

~. O,lU h14>'" 10-{) h14>", (li) f1'ODt\h1'lD-1 2) Any person who offers or procures to a customs
y.:ev'" t\0I/{)t.?t.9"OD1.t\! f(}m OJf.9" ~1-'l(}'I' . officer or customs police so that the offences
!J'.{." (}lD- iJ:J>lD-h"-9"~tl hODlD-tI}-i: Ok"" OJf.9" specified under sub-Article (1) of this Article be
.l':C'1.-i: tJ;~D'l hOI/orf -i: Ok"" h1'a;}.'l6J;h OI/{)I.:q' committed may not be prosecuted for the offence,
;1e h.l':t-.',...f:1 It{);rOJ4> OOJ1~'" "f.h(}{) where he immediately reports of the corrupt practice
f.':'''.''A:: with tangible evidence before the goods are taken
{fl!' f"-9"~tl FIr htt~?t.9"1 {)t\OI/(}t;hA
out from the customs area.
?i. ;;"1 :;: lD-9" () lD- .f t\ 0 <t 9"tl1!'''' f"'9"~ tl if. 9" 71. Obstruction of Customs Formalities
(}H'.:-"-1 ~1~f.OD{.ODe 0I/~~"r9':f1 ~t; 1) Any person who, without good cause obstruct or
iJ.<I>9'':J''.1
~ 1~f.&,'Vii : OD;1"1 : f1°, y.: OD1..oe hinder to the duties of customs officer not to
OJJ!J9" OD(~~.f fL')' ~1~f."'l .ff.{'1 OJf.9" v-h"" investigate documents, to check and conduct ex-
f&.m{. OJf.9" t\OI/.mf4>lD- 'I'.f1: ..,.tltlt\:;: ODA{) amination of the means of transport and goods;
.fA(}m : t\l}°eODlr .fA-f''lO{. OJf.9" OOI/t;rlD-9" prohibit to enter into the warehouse, business'
OD'}',y: FI.-lD-'} t\OI/.~S4>r~ tI}A.<I> f1'l ~11.lf'l premises or dwelling houses; or who refuses to give
h.ne ?; itu (h9"{)'''' i'f.U.oe) ~{)h .oe I itu (h{)e reply to the inquiry made by the customs officer and
i'f.u .ne) OOI/..~.e{)
f.n".o OD4>~ ~t; hh1.f.: ~()h resist to cooperate for investigation or interfere by
y-'{).). o,OD'''' OOI/.f.e{) ~()t-."'- v-t\'f:19" OOI/tI}ODe
any method so as to obstruct the duties of the
f.'I'n} A::
customs officer, shall be punished with both,
imprisonment from 1 to 3 years and to a fine of Birr
~. '}'...,,: f1'&.?t.ODlD- V-t\')- OJf.9" hv-t\..,. fOt\m' (}9':f
5,000 to Birr 10,000.
'f"l.n{.lD- (l)f.9" nine ODVt~! nOD.+1'r1 (}.lf1
2) Where the offence is committed in cooperation with
.~:C'I.'I: n11,l-fl OD4>'fib ~t; hh9"{)')- ~()h h{)e
o,OD.). nOI/.f.e{) ~()Ir')- v-t\'1:19"
two or more persons or with the use of arms, the
nOI/tI}ODe
punishment shall be a fine from Birr 5,000 to Birr
.f{)'I'n}A ::
10,000 and rigorous imprisonment of 5 to 10 years.
{f~' iJ.<I>
fOI/{)'f'''t\r~ Fl.. fOI/..f{)h"'-t\lD-1 o'f..;J. ()t\ODn}{)
72. Contravention ofResponsibiJjties in Relation to Goods
iJ:J> fOI/ {)-""t\ r~ Fl.. fOI/.!lt'l..f.: (}lD- n-"&.4> f.t\..,. In Transit
fOD-f'''t\&.! OD-}1.r.' "f. t\0I/.1~ OJf.9" OD1'''t\tt: t\OI/.!n Any person engaged in transit of goods, fails to report
.<I>n.). f"-9"~.tl nHl..f n-"OJ(}'llD- 'UI. ~7'e"" !"1.{.1
within the specified time to customs stations in route or
~,1f.ln t\OD:f.OD~.r'UI. .ne ?;OD.y. (h9"{)"" OD.y. -ne) : at the customs port of termination about the goods in
t\v-t\.F;: 'LII..ne ?i i\'.U(1',11.'itu .ne) : t\ y-'{)1';;: Vi. transit shall be punished with fine of Birr 500 for the first
.ne ~ i'f.U (V-t\..,. i\:U .ne) -,.4>'}'.y. &..<J>?,.f.IPI.t'A :: time offence, and Birr 1,000 for the second time offence.
~ i=. h 4>I. '}' 'l ~ f" Il'} iJ.<J> () t\ OI/() .,." t\ r~ If the offence is committed for a third time, in addition to
n , l U 1',If':f.- h -f' &.4>J'.lD- lD-6J;h h <I'I. 'I' 'l ~ OJf. 9" n 'I. ,I.!
the payment of Birr 2,000 the license shall be revoked.
'P.'l')- f<l'{.'}' 'l~ OD.n.). -f'(}'I'.y...,- f1'l1 iJ.<I>t\t\.I\ (}lD- 73. Transfer of Duty-free Goods
.f{)-f."t\&. OJf.l)° nt\.I\ k,Ao,t\ ,. "f. ~1-'llD-A !f.{.1 : Any person who transfers duty-free or temporarily
f1.n{..,: ODOJI.{) ~ 1.~.'hnn<l' lf~ ~()h y-'{)..,. o,OD'''' imported duty-free goods to another or use for other
t\.f.e{) nOI/.1'A ~{)I..,.,. f.4>tI}A :: purposes against the provisions of this proclamation
{fQ' ~"(l)'}' iJ.<I>9'1-1f.,' {)t\OD1'f..,.
shall, without prejudice to the forfeiture of the goods, be
punished with an imprisonment of not exceeding 3
0I/1:;:CD'9" (}lD-nOI/~~'JflD- : nOD;1,n : n1°1f: ODf--ne:
years.
nOD(~~.r 'L')' CDf.9" n(}lD-'l'f: f1'ht\ht\ : "f..n f1'f.{.
F'l Feo,..,- !A1'&.?t.ODn"'- iJft>
74. Possession ofunlawful Goods
'"H. (l)f.9" f"-9"~h
ODln-1 ~,_fOJ<I'f.'tT/' iJ.<I>
f.,' CDf.9" h{)<1'9"{ll f1'1'f Any person who intentionally use, posse or keeps in the
~,1.~.ln f iJ.<I> ()
lD- OD(I)I. ~,1 f. -,. m n <I' If ~ n iJft>lD- "f. means of transport, warehouse, business premises,
t\.h&.A hOI/.1'llD- m:""" f4>{.'I' 'I..".n nOI/!1{) f11,,-n dwelling house or in his body; goods that are prohibited,
OD4>~ ~,t; hy-'{)'''' ~,()h 1',9"{)..,. o,OD"" nOI/.f.e{) 1\F Ir'''' restricted or uncustomed shall, without prejudice to the
v-t\'f:19" OOI/tI}ODe f.4>n}A ::
forfeiture of the goods, be punished with both fine
equivallent to the duty payable on the goods and
{fr.. t;00-t;9"~'1 ht\ODODt\{) rigorous imprisonment from 3 to 5 years.
0I/1r (}lD- -""0. !Aln .nA",..,t; t\0I/"'1"'- : t\t\." (}lD- 75. Unlawful Possession of Samples
t\0I/{)1'f .). OJf.9" nt\." (}lD- "f. 'l'~-)- ~ 1 Jtf.e{) nOI/(}-n
Any person who, with intent to get undue advantage for
t\'.'oo-'1 fCD(}~;'~lD-1 iJ.<I>9':1-!AODt\(} : niJft>lD- f1'1
himself or to procure for others or with intent to cause
t\.,t\ : iJ.<I>lD- ~1-'lm... .r_~.{'1 ~1f.lf'l fiJft>lD-1 1f';1 :
harm on others, or who does not return or who uses or
4>{.'},t; :J.tl(}'1 ODODt\(}. ~11.1'mn4> lf~ hone r itu cause to destroy sample goods, is punishable with both
(y-'{)-)'i'f.u -oe) ~ilh .ne r. itu (h9"il-'" itu one) fine from Birr 3000 upto Birr/5000 and rigorious
f11u-n OD<I'~ ~t; hu.t\-'" ~ilh h9"{)-'" o,OD"'-OOI/.1.eil imprisonment from 2 upto 5 years, without prejudice to
?t..~-~illr')- f.4>tI}A :: the payment of the value of the goods and duties and
taxes payable on the goods.
1~' i:Y.~l, ~YDt,/;\ 'l:M,1. ;JILI'I 'h-rc: Xi; rt},,:,} j +, :Olf.'ifii ,.S/". Federal Negatit Gazeta - No. 18 13'hFebruary 1997 - Page 347

~i' '''L:J> Y: CD1-'fr...tJ 00;1"1 CDf,r OD:.}:.}""i1"OD"'I}"" 76. Enter without permission to Customs Warehouse or
D?1i1CD-'I" c'tCD-J.:J>1." "'1~ CD1."'I"...h OD;1"1 CDf,'I" means of Transport
"''1''... h CD1.11 R"l t\- iIo:.}:.}""sP:f CD-i11' f1 I} h 1'.(f ~ Any person who enters to customs warehouse or to
hi1h 'OC ?; oa+ (h,.i1'}' OD'" lIC) Ofll/.1-Ci1 f11"11 means of transport arrived at customs port without
OD~ permission shall be punished with a fine of upto Birr
"'" f,~II)" ::
500.
~;!:- flb""":(' ih',..:f~4C."1~""
:"11).,.:f O.'i...'I" ~ OCD11:"i1
77. Applicability of other Laws
OtLtJ tJc':Afi'''~11'''''
OD:"66J,ihol CDf,'I" OA." ih.., fO"m :"11)"" fD?Ii1+(O. Irrespective of the penalty provisions of this section. the
''4..y.:f1 Oi'OoC\h'" fh f1.lJo ih'Jo:f :"11).,.:f i'LKD?
penalty provisions of penal code or other relevant laws
f,(rc; ". II shall be applicable to offences they impose severe
penalty.

h c': A i11.: i1""

PARTFIVE
A f. A f. 1.:1;11.9':f Miscellaneous Provisions
{::E' D?i1t.jf
78. Evidence
i1",,'j~(n':f'. ntJD~1,'f1 CD"'~ D?i1t.jf (f'i fD?A~mt.CD-
Documents prepared by the World Customs Or-
f~"'I" f"''I''...h 1:C:(-'}' i1"ri~(I1:f nOD~1.1I fD?1 ganization in relation to classification of goods shall be
CDII) CD- c't~.f.' ~CD- II
deemed as conclusive evidences.
(tl!' :"1.:f
79. Forms
i!' D?C,':':CD-1'1""".",...h JP~ JPC~"" hLKR'I" fD?Ii1
1) Any document necessary for the accomplishment of
4C.A'" :"1.:f1 D?";1~f."" ~ D?"""'I"C; D?h4.LA
customs formalities shall be prepared. published
fD? :}"."CD-I}"JP A fl)). 1I:r- ~CD-II
and distributed only by the Authority.
~. OI}"JPAII)~. 4C..pY: tlA(f~ Oi1'''~C D?1i1CD-'I" c'tCD-
2) Unless with due authorization of the Authority.
f1''I''...h :"1.":('1 OD.f," : D?"'i''I''C; D?h4.4C.A
possession, and distribution of customs forms shall
nf.:}"'A'I" II
be prohibited.
'a" f1.'I"~.h ni1i'''''4C.
80. Customs Clearing Agent
i!' CD'. W, C fD?10' OJf,'I" h 01 C fD? CD(0. iJ:J>9':f "f,
1) Customs Clearing Agent shall be responsible to
f.,.9"...h1 JP~ JPC~'r fD?Ii14C.?\ODCD- i1"~t.(O.
accomplish customs formalities and for the payment
hC':.f ;""4C. fD?Jr~CD- f1.r...h ni1i'''''4C.~'''' L:J>.f.'
of duties and taxes in relation to import and export
f.,.c'tmCD- 'O:r- ~CD- II '
goods.
~. OILtJ n1+R' 10.i1 n1~?\ (i!) f"".~11CD- O.'iC'I"
f1'9u~.h -'lh"I,.~f'1 fD?f,~C'OI}TCD- C;TCD- 2) Notwithstanding to the provisions of sub-Article ( I )
of this Article, goods that need not have declaration
""fl"CD- IH' a) c't~, iJ,P9':f "f, f"''I''...h ni1"'''''4C.
;. as prescribed by the Authority may be cleared by the
""i14C.Aol fiJ,pCD- fl"o.'r f1.r...h JP~ JPC~.'}'
owner in the absence of customs clearing Agent.
OD 4C.R
'I" f. ":(." A II

81. Duty to Cooperate

'a'i!' fOD'f'flflC °/1..:1'
D?1i1CD-r c'tCD- IMJPAfl)). OJPI,. Any person shall have the duty to cooperate. with
"f, 1c'tD?I,.TCD-
IPI,,'f';-'u',}'. ;""4C.~;J'TCD-1 0D?11} "ODCDII)"" h 1-'l :f". employees assigned by the Authority. so that they
,),.O.OC D?~.t.°l discharge their official duty efficiently.
n"O'''' II
82. Providing Information to Customs
'!i'~' ""'9u~.h ODljf i1"ODi1m'}'
1) Any person who has information about prohibited.
k f"''I''~.h ih°l'} flOD'''''''C~ ~t.1' IA.,.h4C."O.'}'
fln~i1"'i1 f.f'tl4C."I}o}' : f'''h''h'' : 11.11 f''''.t. restricted or uncustomed or contraband goods en-
',fl,).: oJf.r ft").h~Jln.f.' iJ.p OD'i...1 fD?ICD-:" teredin contravention of this Proclamation shall
immediately inform to the nearest customs.
D?')~'':CD-r c'tCD- f.tJ1), CD-'lICD-). On:"t-O.ICD-
"D?:'~ 1''I''...h D?"'CD:" n"O.'}' II 2) The secrecy of the information supplied and the
~. D?1i1CD-r c'tCD-""''I''...h fD?c'tmCD- ODt.jfC; D?1~i: identity of the informant shall not be disclo~ed.
flD?i11'C f,mfl.cJ>A II
1A" rf'~ ~I.~A .,;JI,+ ;Ju.1IJ."'C I~ ""i:+ i .,., Iiif-tlt ,.,.. FederalNegaritGazeta- No. 18 13thFebruary1997- Page 348

3) Where goods subject to forfeiture are seized in

e. OtUJ h'",St ,o-il h'",St (i) O"'1a\~m- ODIP~.} accordance with the information supplied to the
a\qa\P'AIII). O.,.lam OD~:( ODIP~.} f~"'~h' ih..,
Authority, pursuant to sub-Article (1) of Piis Ar-
OOD"'''A't: f"'1~.} iJ?9'T "'~"m- h+~'" ticle, the infonnant and the person actually seized
OD~:(m-' a\lamm-'i iJ?m-' ~tI ,,+~o lam- O(1C~ the goods shall be entitled to a reward in accordance
O"7.(J)1II ooootl O"7.(J)la~m- ODm' ID~~ ~hL with directives issued by the Board.
a\'PA II 83. Complaints
i"r. ho.1i~ ilA"'~l'" Any person who has grievances against the performance
",,;;:m-,.. lam- o~"'~h hlP~C ,,~ ~~~ 11a\m- of customs may lodge his complaints to the Authority.
a\qa\P'AIII). ho.i:~m-' "7:"~'" ~T"A II
84. Issuance of Regulations
1"§. 1.'''' ila\"7m-III.} The Council of Ministers may issue regulations for the
f"7.til.}~T ,..hc o..} ~I" h'P~ a\"7ilU.'" 1.,... implementation of this Proclamation.
a\"7m-III.} ~T"A II 85. Repealed and Inapplicable Laws
1) The following are hereby repealed:
1t~. f"'if~'i "'L~"7. M~I1)' ih1T
(a) Customs and Export Duties Proclamation No.
i. . htLU O~T f"'ODa\hi:.} OtLU h'P~ "'1i~'PA ! 39/1943;
(0) ila\1(t'i (J)~ W+(I\T f~"'~h iJ? +~... (b) The Proclamation to Consolidate and Amend
"7ilhLl hCP~ eII'I'Ct9ii/liift9~ j the Law Relating to Customs Proclamation
(a\) f~"'~h ih..,' a\"7m?a\A'i a\"7ififA No. 145/1955;
f(J)lIIm-f~"'~h h'P~ eII'I'Cif~~/Iiif~1! (c) Customs and Export Duties Measurement
(th) f1(t'i f(J)~ W+(I\T f~"'~h +~'I'''7ilhL1 Regulations No. 48/1944;
(d) Customs Working Hours Regulation No. 169/
fiJ?9'T ODa\h.I1.'... eII"'C~~/Iiift9i !
la,\.} 1.,... eII'I'C if~ii/ 1952.
(00) f~"'~h fP'~
2) Any other laws, regulations, directives or practices
liif~~ II inconsistent with the provisions of this Pro-
I. ~U' h'P~ f"7.?~'(\." "7'~m-'" ih.., . 1.,... . clamation shall have no effect on matters covered
OOODtl(J)~'" fhlP~CA"1: OtLU h'P~ m-h'l' hereunder.
o"'OOa\hi: ~~"T ,,~ "'L~"7.~.} h~cr ~m-iju II
86. Effective Date
fl. h'P:(. f"7.~';O.} 1.tf. This Proclamation shall enter into force as of the 13thday
,\.,... 1.,..r: f~'i
~U hCP~ hfl1't.} i +, !iif1tii of February, 1997.
Done at Addis Ababa, this 13thday of February, 1997.
~11'iAIl
hJlil hOq . fl1't.} i +, liif1tii ,\.,... NEGASO GIDADA (DR.)

p./C ~;J{\ 1.~~ PRESIDENT OF THE FEDERAL DEMOCRATIC

REPUBLIC OF ETHIOPIA
fh..}"*1 4..s.'..~"ce~""h~lt.lce
t-r...f\.h T ~tL~'.}

oflC'l"J'i M9" "Y1"i.J' .('C;EoT

BERHANENA SELAM PRINTING INTERPRISE