AmendmentTrade

The Ethiopian Customs Valuation (Amendment ) Directive

Ministry of Revenues1123/2018

Summary

This directive amends the Ethiopian Customs Valuation Directive No. 1080/2017 to enhance transparency and clarify procedures for importers submitting additional supporting documents, aligning national customs valuation with WTO agreements.

Who's affected

Importers and customs declarants involved in international trade into Ethiopia.

Action required

Review the amended directive to understand new procedures for submitting supporting documents and potential requirements for additional information during customs valuation.

Key points

8
  • Amends Ethiopian Customs Valuation Directive No. 1080/2017.
  • Introduces amendments to Article 2, Article 5, Article 6, Article 7, Article 10, Article 17, Article 18, Article 19, Article 23, and Article 34.
  • Clarifies procedures for submitting additional supporting documents.
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    • Enhances transparency in customs valuation.
    • Provides for specific circumstances where declarants may be asked for more information.
    • Outlines a process for investigating relationships between buyers and sellers that may influence transaction value.
    • Specifies the role of the Valuation and Development Directorate.
    • Includes provisions for risk management and selecting transactions for customs control.

Requirements

7
  • Importers may be required to provide additional information or supporting documents without the declared value being directly rejected.
  • The Customs Commissioner or authorized officers can request additional information if declarations or supporting documents are incomplete, or if specific circumstances listed in the directive arise.
  • Declarant must provide requested evidence within 15 days, with possibility for extension under certain conditions.
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    • Any additional evidence requested must be directly relevant to the transaction and obtainable in the normal course of trade.
    • Evidence may include purchase/sales contracts, invoices, payment documents, and transport documents.
    • A relationship between buyer and seller that influences the transaction price requires further investigation and a security bond.
    • Information used for risk management must be utilized exclusively for supporting risk management and selecting transactions for customs control.

Rights and permissions

5
  • Importers have the right to request an extension for providing evidence under specific circumstances.
  • The transaction value declared by the declarant shall be accepted if it represents the actual price paid or payable and the customs declaration process will proceed without undue delay.
  • The goods shall be released upon the declarant furnishing security for the customs duty and taxes potentially due, pending further investigation into buyer-seller relationships.
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    • The imposition of security requirements should not exceed what is necessary and proportionate.
    • The fact that a declarant cannot provide manufacturer's price lists or market analyses does not invalidate the submitted transaction value.

Restrictions

2
  • Requests for additional information by the Commission are limited to matters related to the declaration and must not place undue or disproportionate obligations on the declarant.
  • Additional evidence requested must be directly relevant to the transaction and obtainable in the normal course of trade.

Penalties

1
  • If the declarant fails to provide sufficient evidence to verify the transaction value or manufacturer's price within the given timeframe, the Customs Commissioner will determine the customs value based on the next applicable valuation method and assess the duty and taxes due.

Objectives

3
  • To ensure conformity of the national customs valuation system with the World Trade Organization Customs Valuation Agreement.
  • To further clarify the procedures under which importers may submit additional supporting documents.
  • To enhance the transparency of the overall customs valuation process.

Organizations

4
  • Ministry of Revenues
  • Customs Commission
  • Ministry of Justice
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    • World Trade Organization

Legal references

4
  • Customs Proclamation No. 859/2006
  • Article 90(1) of the Proclamation
  • Article 96 of the Customs Proclamation
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    • Ethiopian Customs Valuation Directive No. 1080/2017
Original sourcehttps://justice.gov.et/en/directives/the-ethiopian-customs-valuation-amendment-directive-no-1123-2026/
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