On the contrary, the second schedule contains consumer or finished goods that are imported for personal use or for a non-productive purpose. Hence, raw materials and producers goods are largely zero rated although it may increase to 10 % and the tax rate for semi-finished goods is 10% and 20%. Note that the tax rate for this category is lesser, keeping in mind that the imported good enhances domestic production or his for public use such as ambulances. The first schedule encompasses raw materials, semi finished goods and import items for public use. There are two schedules for the purpose of determining the applicable tax rates. The reason behind the variation of duty tax rates is the need for encouraging the importation of some goods by imposing 0% tax rate and at the same time to discourage importation of selected goods by imposing a higher tax rate. Accordingly, there are six duty tax rates (0%, 5%, 10%, 20%, 30%, and 35%) which are applicable based on the type of the good imported.

Customs Duty and Tariff RatesДЄ duty on goods imported into the customs territory is paid at the rates specified by the Customs Tariff Regulation. Note, however, that under current practice duty and tax payments have to be made before the submission of a declaration with the Customs Regulation (ERCA, Ethiopian Customs Guide, March 2017, retrieved from TOP 2. Where it is not possible to determine the date of lodging or acceptance of the goods declaration, the duties and taxes is assessed on the basis of the law in force on the date determined by the Authority. Unless otherwise provided by law, the duties and taxes on import or export goods is assessed on the basis of the law in force on the date of acceptance of the goods declaration or the date of correction under Article 93 of the Proclamation (deductive value method).

Applicable Dates for Assessment and Payment of Customs Duties and Taxes (Article 111 of the Proclamation) Here are some issues relating to customs duties and taxes. In fact, where a customs clearing agent commits an error resulting in the non- payment of duties and taxes, he/she is jointly and severally liable with the declarant for the payment of the unpaid duties and taxes, as well as penalties and interests incurred due to default thereof. Article 110 of the Proclamation states that a declarant is liable for payment of the duties and taxes imposed on the goods, as well as penalties and interests incurred due to default thereof. Under the current Ethiopian Legal Regime, duties and taxes are payable for any imported or exported goods unless otherwise provided by law or decided by the Ministry of Revenue. (Other relevant laws will also be dealt, though briefly.) Hence, some of the major issues relating to customs duties and taxes are dealt with below in accordance with the proclamation. 859/2014 (herein after, 'the proclamation') sets the base for the regulation of customs duty, tariff and tax in Ethiopia.

To this end, the Customs Proclamation No. 89/2003Д¬ustoms Tariff Amendment Regulation No. 80/2002Д¬ustoms Tariffs Amendment Regulation No. The Customs Tariff Regulations Amendment Council of Ministers Regulation No. The various tax proclamations (Income, VAT, Sur tax, and Excise tax)Д¬ustoms Tariffs Council of Ministers Regulation No. 983/2016, and Council of Ministers of Regulation No. 270ДЇederal Tax Administration Proclamation No. 769/2012 (as amended in 2014) and Regulation No. 859/2014Д®xport Trade Duty Incentive Schemes Proclamation No.

Some include The Customs Proclamation No. Under the current legal system of Ethiopia, customs duty, tariff and taxes are regulated by a number of laws which include domestic laws and international bilateral treaties to which Ethiopia is a part to. Customs Duty, Tariff and Taxes in Ethiopia Details

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