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Customs Amendment /draft/ Proclamation

 

 

Proclamation No_______/2019

Customs Amendment Proclamation

 

Where as it becomes necessary to amend customs Proclamation 859/2014,

Now therefore, the following is proclaimed in accordance with article 55/1/ of the constitution of the Ethiopian Federal Democratic Republic.

 

1. Short Title

This proclamation may be cited as “Customs Amendment

Proclamation No-/2019”

 

2. Amendment

 

The customs proclamation No.859/2014 is amended as follows.

1/ Sub articles (49) ,(52),(54) and (55) of article 2 of the proclamation are  deleted and replaced respectively by the following  new Sub articles (49),(52),(54) and (55).

49) “Concealing Goods” shall mean an act of import or export of undeclared goods which are different from declared goods in kind, amount or size, measurement, Quality, Quantity, description and country of origin.

52) “Personal effects” means articles which a traveler may require for his personal use and the aggregate value or quality of which does not exceed the amounts laid down in directive issued by the Ministry of finance.

 

2/ The following new sub article (7) is added next to sub article (6) of article 10   of the proclamation.

 

7/ Notwithstanding the provisions under sub article (6) of article 7 of the proclamation, where the declarant cannot provide some of the documents necessary to accomplish customs formalities, the commissioner may allow the customs formality be accomplished without such documents being submitted to the customs  as the case may be.

 

3/ A new sub article (3) is added after sub article (2) of article 14 of the    proclamation.

 

proclamation where goods of low risk are released and post clearance Audit is undertaken at the warehouse or business premise of the declarant, the commission may, with reasonable grounds, allow amendment of the declaration provided that the statements delivered thereunder are erroneous.

4/  Sub article (4) of article 15 of the proclamation is  deleted and replaced by the following Sub article (4).

 

 

 

5/  New sub articles (9) and (10) are added after sub article 8 of  article 18 of the proclamation:

 

 

6/  New sub articles (4) and (5) are added to article 21 of the proclamation after sub article (3).

 

 

 

7/ Sub article (2) of article 25 of the proclamation is deleted and replaced by the following Sub article 2.

 

2) The commission may release goods against customs securities for the payment of customs duties and taxes based on directives to be issued by the Ministry provided that the time in which the customs duties and taxes would be paid shall not exceed a period of 12 months.

 

8/ New sub article (4) is added to article 26 of the proclamation after sub  article (3).

 

9/ New sub articles (3), (4) and (5) are added to article 32 of the proclamation after sub article (2).

 

3/)Notwithstanding the provisions of sub article (1) of article 32, goods of travelers imported with cargo or by land transport shall be entertained by the customs procedures that are applicable on goods imported by cargo transport.

 

 

10/ Sub article (2) of article 33 of the proclamation is deleted and replaced by the following new Sub article 2.

2) Travelers shall be allowed to import or export personal effects free of   duties and taxes pursuant to the directives to be issued by the Ministry of finance.

 

11/ Sub article (2) of article 40 of the proclamation is deleted and replaced by the following  new Sub article 2.

 

“2) a foreign commercial means of transport can only enter in to Ethiopia based on agreements signed between the country of registration and the Ethiopian government or by the permission granted by the  Ministry of Transport.”

12/ New sub articles (5), (6) and (7) are added to article 40 of the proclamation after sub article (4)

 

 

 

13/ Sub article (1), (2), (5), (6), (7), (8), (11), of Article 51 of the proclamation are deleted and replaced by the following new sub articles (1), (2), (5), (6), (7), (8) and (11)

 

 

14/ New sub article (12) is added to article 51 of the proclamation next to sub        article (11)

15 / Sub article (3) of article 59 of the proclamation is deleted and replaced by the following new sub article (3)

3)   goods which are under judicial proceedings and maynot be released by customs Security shall be transferred to the government customs warehouse.   However,    where the court decides for the owner to take the goods, the warehouse rent payable for the period starting from the  first date of the proceeding to the date of delivery of the decision of the court to the commission shall be covered by the commission.

16/ Sub article (1) of article 67 of the proclamation is deleted and replaced by the following new Sub article 1.

1) The temporary export of goods for outward processing shall be exempt for payment of duties and taxes. Notwithstanding payment of  the duty and tax applicable to the goods, administrative penalties determined by directive of the Ministry shall be payable if the compensating products are not reimported in accordance with article 66(3) of this proclamation.

17/ Sub articles (5) and (6) of Article 73 of the proclamation are deleted and replaced by the following new sub articles (5) and (6).

 

18/ New sub articles, (7),(8),(9),(10),(11),(12) and (13)   are added to article73 of the proclamation  next to sub article (6)

 

19/ Sub article (2) of article 71 of the proclamation is deleted and replaced by the following new Sub article 2.

2) The Ministry of  Finance may, by directive determine conditions other than those stated under sub Article (1) of this Article under which temporary importation of goods without payment of duties and taxes may be permitted.

20/ Article 74 of the proclamation is deleted and replaced by the following new article.

74. Total or Partial relief for temporary admission

The Ministry of Finance may determine the conditions under which the temporary admission procedure may be used with partial or total relief from import duties.

21/ Article 75 of the proclamation is deleted and replaced by the following new article.

75. Temporary export and import of goods

22/ Sub article (1) of article 76 is deleted and replaced by the following new sub article (1).

1) goods imported for domestic consumption may be re exported before or after the accomplishment of customs formalities by paying 5% of taxes and duties payable on the goods as long as the goods are not prohibited or are imported without contravention of customs law.

23/ Sub article (1) of article 90 is deleted and replaced by the following new sub article (1).

1) the reference mentioned as article (97) under sub article (1) of article 90 is   corrected to be article (96)

24/ the following new sub article (5) is added next to sub article (4) of article 104

5) the commission may, for export goods, provide binding information of country of origin.

25/ Sub article (4) of article 117 is deleted and replaced by new sub article 4

26/ Sub article (5) of article 119 of the proclamation is deleted and replaced by new sub article (5).

27/ Sub article (6) of article 122 is deleted and replaced by new sub article (6)

28/ The following new sub article (7) is added to article 122 of the proclamation after  sub article (6).

29/ Sub article (2) of article 123 is deleted and replaced by the following new sub article (2) .

 

30/ the following new sub article (3) is added next to sub article 2 of article 124.

31/ the following new sub article (4) is added to article 125 of the proclamation next to sub article (3)

32/ Article 129 of the proclamation is deleted and replaced by the following new article 129 .

129. Duty free Rights and Privileges

 

 

 

  

33/ the following new paragraph (c) is added to article 143 next to paragraph (b)  of sub article (1)

(C) until the penalty is paid or security is furnished for an administrative penalty different from that provided under paragraph (a) of sub article (1) of article 143 of the proclamation.

34/ Paragraph (a) and (b) of sub article (1) of article 147 of the proclamation are deleted and replaced by the following new Paragraph (a) and (b).

 

 

35/ the following new paragraphs (g) and (h) are added to sub article (1) of  article 147 next to paragraph (f) of sub article (1) of the proclamation.

36/ paragraph (a) and (b) of sub article (3) of article 147 of the proclamation are deleted and replaced by the following new paragraphs (a) and (b).

The means of transport with respect to which administrative penalty is imposed pursuant to article 3(34) of this proclamation and not taken by the owner of the means of transport up on payment of the penalty shall be forfeited and disposed.

 

(a) Where the means of transport specified under paragraph (a) of this sub article is a domestic animal and the owner of the animal did not take it up on payment of the penalty, the commission shall forfeit and dispose the animal.

 

37/ the following new paragraph (d) is added to article 147 of the proclamation after  paragraph (c) of sub article (3)

 

(d) where the owners of forfeited means of transport are more than one the co-owners shall be jointly and severally liable to the penalty.

38/ the following new sub article (4) is added to article 156 of the proclamation after sub article (3).

(4) goods decided to be re exported pursuant to article 156 sub article (3) and not re exported with in thirty days following the decision,  shall be forfeited and disposed without Prejudice to the payment of administrative penalties.

 

39/ Sub article (1) and (2) of article 157 of the proclamation are Deleted and replaced by new sub articles (1) and (2) of article 157.

 

40/ The following new sub article (3)(4)(5) are added to article 157 of the proclamation  after sub article (2).

 

 

 

41/ Article 161 of the proclamation is deleted and replaced by the following new Article.

161.    Duties of carrier and participation in contraband activities

 

 

 

 

 

42/ Article 162 is deleted and replaced by the following new article 162.

162. Failure to observe customs transit procedures

proclamation , the regulation or directives issued by the Ministry  shall be punishable with  fine not less than Birr 5000 and not exceeding Birr 20,000.

 

43/ Article 164 is deleted and replaced by the following  new article 164.

     164.  Miss  use of temporarily imported goods

44/ sub article (1) of Article 168 of the proclamation is deleted and replaced by the following new Sub article (1)

 

45/ Sub article (2) of article 169 of the proclamation is deleted and replaced by the following  new sub article (2).

46/ The following new sub article (3)(4)(5) are  added to article 169 of the  proclamation  after sub article (2) of  article 169.

 

  1. provides fraudulent documents to the customs during customs procedures is undergoing.
  2. Provides false information or manifest to the customs.
  3. C) Deletes, cancels, avoids or forges documents to be provided to the customs.
  4. d) Commits any other similar frauds shall be punishable with a rigorous imprisonment of five to ten years and a fine of Birr 200,000.

5)    notwithstanding the provision of article 163 of the proclamation any person who imported duty free investment goods and;

  1. transfers the goods to any third party having no similar privileges, or uses the goods for purposes other than purposes intended for the goods to serve,
  2. stores such goods out of the investment places for sale shall be  punishable with rigorous imprisonment of five to seven years and a fine of Birr 200,000 without prejudice to the forfeiture of the goods.’’

47/ Sub article (2) of article 180 of the proclamation is deleted and replaced by   the following  new sub article (2).

2) The Ministry may issue directives necessary to implement this proclamation and regulations to be issued as per the provisions sub article 1 of this Article.

3.   Effective date

This Proclamation shall come in to force up on its publication in the Federal Negarit Gazettee.

Addis Ababa, this —–day of —— 2019

Sahelework Zewede

President of the Federal Democratic Republic of Ethiopia

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