Statutory Definitions

I
Importer
(P307/02) means any person who imports goods into the country
(P590/08) means any person who imports mass media products from abroad with a view to distribute them in Ethiopia or who is an agent of foreign publications circulated in Ethiopia
(P685/2010, P686/10) means any person who imports goods from abroad via land or sea or air into Ethiopia
Importer and/or Exporter (P137/98) means a person who imports and /or exports fertilizer
Incident
(P273/03) shall mean an occurrence other than an accident associated with the operation of an aircraft which affects or could affect the safety of operation
(P616/08) means an occurrence, other than an accident, associated with the operation of an aircraft, which affects or could affect the safety of operation
In flight (P616/08) means at any time from the moment when the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; in the case of forced landing, the flight shall be deemed to continue until the competent authorities take over responsibility for the aircraft and for the persons and property aboard
In situ (P482/06) means a condition in which genetic resource is found in its natural habitat or ecosystem
In situ conservation (P120/98) means conserving plant, animal and microbial genetic resources in their natural habitats
Incitement (P652/09) means to induce another person by persuasion, promises, money, gifts, threats or otherwise to commit an act of terrorism even if the incited offence is not attempted
Income from Foreign source (P621/09) means a donation or delivery or transfer made from foreign source of any article, currency or security. Foreign sources include the government, agency or company of any foreign country; international agency or any person in a foreign country
Income Tax
(R7/96, R84/2003) means tax levied on profits from business and categorized as the revenue of the Federal Government, Regional Governments or as their joint revenue
(R270/2012) means tax levied on profits from business and categorized as the revenue of the federal government, regional governments or as their joint revenue
Indirect Exporter
(P543/07) means a person or organization supplying raw material to producer without processing it
(P768/2012) means indirect producer exporter or raw material supplier
Indirect Producer Exporter
(P543/07) means a person or an organization supplying its products to producer exporter or exporter in the form of raw material or finished goods
(P768/2012) means a person supplying its products in whole, in part or periodically to another indirect producer exporter, producer exporter or exporter in the form of raw material, semi-processed good or finished good
Inductee (P327/03) means any person who is inducted in the national reserve force in accordance with this Proclamation
Industry
(R143/2008) means a field of work integrated or associated in a manner capable for the purpose of producing or fabricating a certain product or products
(P686/2010) means being any commercial activity, includes the manufacturing of goods and inputs used to produce goods using motor-power-driven equipments or other equipments, agricultural development, engineering services, any other service provision activities and research and development activities
(P67/97) means any manufacturing activity carried on for a commercial purpose using mainly motor-power-driven machinery and equipment and includes the premises in which it is carried out and engineering services
Industrial development zone
(P769/2012) means an area with distinct boundary designated by the appropriate organ to develop identical, similar and interrelated industries together or to develop multi-faceted industries based on a plan fulfilling infrastructures such as road, electric power and water and having incentive schemes with purposes containing industrial development, mitigating the impacts of environmental pollution and administering the development of urbans with plan and system

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