customs crimes – Ethiopian Legal Brief

Customs proclamation Final draft (Amaharic) DOWNLOAD
Customs proclamation Final draft (English) DOWNLOAD

This is the final draft customs proclamation. So what is new? Almost everything is new. The part dealing with offences and penalty has significantly eased the harsh punishments of customs proclamation No. 622/2009.
Article 91(1) of the customs proclamation No. 622/2009 crime of contraband i.e. importing or exporting prohibited or restricted goods was punishable with rigorous imprisonment from 7 to 15 years and fine equivalent to the amount of the customs duties and taxes payable on the goods. Additionally, the goods and equipments used in the commission of the offence and the proceeds will be confiscated.
According to the new draft, the punishment is rigorous imprisonment not less than five years and not exceeding 10 years and fine not less than Birr 50,000 and not exceeding Birr 200,000.
The conditions, under which the means of transport could be confiscated, have also been significantly changed. The draft provides that any means of transport used to carry goods liable to forfeiture shall be forfeited to the Government if:
a) the means of transport is constructed, adopted or fitted with a compartment to conceal goods;
b) the owner of the means of transport, being aware of the fact, fails to take appropriate measure to prevent or stop the commission of the act; or
c) if the owner of the means of transport fail to appear after being summoned
In the previous proclamation, punishment for obstruction of customs formalities was a fine of Birr 5,000 up to 10,000 and imprisonment from 3 to 5 years. If the crime is committed by use of force or by an organized group, the punishment extends from five to ten years rigorous imprisonment. According to the new draft, obstruction of customs control entails punishment of simple imprisonment not less than six months and not exceeding one year and fine not less than Birr 5,000 and not exceeding Birr 10,000. In case of use of force or commission of the offence by an organized group, the imprisonment shall extend from one to five years rigorous imprisonment.
The new draft also authorizes the Director General of the Authority to decide that criminal charges not to be instituted where:
1/ the alleged offender cannot follow the proceedings due to old age or chronic disease;
2/ it is believed that the proceeding of the case in court will harm national security or international relations;
3/ instituting proceedings may cause an unbalanced side effect;
4/ the charge has not been instituted in time and thus has lost its relevance;
5/ there are other similar reasons.

ETHIOPIAN TAX and CUSTOMS LAWS

Ethiopian tax and customs laws is characterized by frequent repeal and amendments. The number of proclamations, regulations and directives makes it to some extent difficult to understand this area of law. In order to make it easy for researchers, business persons and others interested in knowing Ethiopian tax and customs laws I have prepared this compilation. It contains a subject index and a guide to repealed laws. Fortunately, I was able to obtain some statutes enacted before 1995.

Currently, the administration and enforcement of tax and customs laws is centralized under a single agency i.e. Ethiopian Revenue and Customs Authority. The establishment act of the Authority has been amended 4 times and lastly the recent proclamation establishing the Authority, Proc 587 Ethiopia Revenues and Customs Authority has repealed all previous legislations.

Compared to other administrative agencies in Ethiopia, the Ethiopian Revenue and Customs Authority has a unique (or may be odd) features. This unique feature could be best understood from the constitutional principle of separation of powers perspective. According to article 6 of the establishment proclamation, the Authority is responsible to establish and implement modern revenue assessment and collection system. It is also empowered to examine goods and means of transport entering into or departing from Ethiopia through customs ports, frontier posts and other customs stations, and ensure that customs formalities are complied with. In addition to such administrative powers it is also given prosecution and investigative powers over tax and customs offenses. The proclamations also instructs the Federal police to organize and deploy police force to prevent criminal offences committed in violation of customs and tax laws. Federal courts are also instructed organize customs and tax divisions that enable efficient enforcement of customs and tax laws. Irrespective of the civil servants proclamation no 515 that regulates employment conditions of civil servants; employees, prosecutors and investigators of the authority are governed by a separate regulation of the Council of Ministers ans Directive of the Authority. Irrespective of the legal analysis, the real implications of the cumulative powers of the authority in light of the constitutional principle of separation of powers, requires practical research.

Below you will find Ethiopian tax and custom laws arranged in topics and sub-topics. I have made a lot of efforts to make this a complete guide. Please do leave me a message if there is any law not included here.

RepealedTax and Customs Laws