Statutory Definitions

C
Customs law (P859/2014) includes this Proclamation, regulations and directives issued hereunder and other laws enforced by the Authority [Ethiopian Revenues and Customs Authority]
Customs Officer
(P60/97) shall mean any customs employee or agent assigned to discharge customs operations other than the supporting staffs of the Authority [Ethiopian Revenue and Customs Authority]
(P622/09) means an official or employee assigned to discharge customs operations and includes an investigation officer
(P859/2014) means an official or employee assigned to discharge customs operations and includes an investigation officer
Customs police (P622/09) shall mean an armed police force assigned by the Federal Police Commission to enforce customs laws under the command of the Authority [Ethiopian Revenue and Customs Authority]
Customs Port
(P60/97) shall mean any place that is designated by the Board, for the implementation of customs laws, to be a place for importation or exportation, unloading preservation or loading of goods
(P622/09) means any place that is designated by the Authority [Ethiopian Revenue and Customs Authority] for unloading, storage and loading of import, export and transit goods for the purpose of enforcing customs laws and includes dry port
(P859/2014) means any place that is designated by the Authority [Ethiopian Revenues and Customs Authority] for unloading, storage and loading of import, export and transit goods for the purpose of enforcing customs laws and includes dry port
Customs procedure (P859/2014) means all customs operations which shall be carried out by the persons concerned and by the Authority [Ethiopian Revenues and Customs Authority] in order to comply with customs law
Customs Station
(P60/97) shall mean any place designated as customs office at the port of entry or exit of goods, transit routes [routs] or at customs area for the control [controll] of import and export goods, collection of duties and taxes
(P622/09) means any place designated as customs office at the port of entry or exit of goods, transit routes or customs area for the control of import and export goods, accomplishment of customs formalities and/or collection of duties and taxes
(P859/2014) means any place designated as customs office at the port of entry or exit of goods, transit routes or customs area for the control of import and export goods or for accomplishment of customs formalities and collection of duties and taxes
Customs territory (P622/09, P859/2014) means the territory of Ethiopia
Customs transit (P859/2014) means customs procedures under which goods are transported under customs control from one customs office to the other
Customs Warehouse
(P60/97) shall mean any place designated or established by a person licensed, by the Authority [Ethiopian Revenue and Customs Authority] for the deposit of import, export or transit goods until the accomplishment of customs formalities
(P622/09) means any warehouse established by the Authority [Ethiopian Revenue and Customs Authority] or a person authorized by the Authority [Ethiopian Revenue and Customs Authority] for the deposit of import, export or transit goods until the accomplishment of customs formalities
(P859/2014) includes temporary customs storage, bonded customs warehouse and government customs warehouse

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