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.

  • “Ministry or Minister” shall mean Ministry or Minister of Revenues.”

 

  • “Commission or Commissioner” shall mean customs Commission or

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.

 

  • Notwithstanding the provisions of sub articles (1) and (2) of article 14 of the

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.

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Tax Directives-Ministry of Finance and Economic Cooperation of Ethiopia