Accounting for imported goods and payment of duties legal notice No. 55/2002

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9. MI22T AN “Mé NO-HAA- SAT A, mI2HH, A M APRA ACA¢- Ahtiove DAl HORA- 60T B4 ANl ML Lo-dA: ANavg-: 76 22/2002 NCYr A 0cy PtC 4LTH 31 Legal Notice No. 55/2002 ACCOUNTING FOR IMPORTED GOODS AND PAYMENT OF DUTIES AND TAXES REGULATIONS

1. Short Title These Regulations may be cited as the “Accounting for Imported Goods and Payment of Duties Legal Notice No. 55/2002”.

2. Definitions In these Regulations, unless the context otherwise requires: "A.T.A. Carnet" means an international customs document which incorporates a valid guarantee, and may be used in lieu of national customs documents and as security for import duties and taxes to cover the temporary admission of goods; "billing period" means the period during which commercial goods are required to be accounted for; “casual goods" means goods imported into Eritrea other than commercial goods; "chief officer of customs" means the manager of the customs office or customs offices that serve that area or place; 78 "commercial goods" means goods imported into Eritrea for sale or for any commercial, industrial, occupational, institutional or other like use; "courier" means a commercial carrier that is engaged in scheduled international transportation of goods; “Director General” means the Director General of the Customs Department; “interim accounting” means the submission of an interim accounting document where it is determined that all the information regarding the imported goods is not available and the importer or clearance and forwarding agent cannot submit a fully completed final accounting document; "Proclamation" means the Customs Proclamation No. 112/2000.

3. Accounting and Release of Goods (1) Except as otherwise provided for in the Proclamation or these Regulations, every person required by Article 15(2) of the Proclamation to account for goods and pay any duties and taxes, or to make an interim accounting in respect of goods, shall do so: (a) in writing, in the prescribed form containing the prescribed information, at the customs office from which the goods were released or are to be released; or 79, (b) by an electronic means approved by the Director General 2 Every person who accounts for goods under Article 15(2) of the Proclamation shall provide at the time of accounting every certificate, license, permit or other document and any information that is required to be provided under the Proclamation or these Regulations or under any other law of Eritrea that prohibits, controls or regulates the importation of goods. 3) Every person who accounts for casual goods under Article 15(2)(a) of the Proclamation shall provide, at the time of accounting and before the goods are released, a commercial invoice, current price list, bill of sale or other similar document that describes the goods and contains information sufficient to enable an officer to verify the tariff classification and appraise the value for duty of the goods. ) Every person who accounts for commercial goods under Article 15(2), (3), (4), (5) of the Proclamation shall provide, at the time of accounting; (a) in the case of goods that have an estimated value for duty of 5,000 nakfa or more, the completed commercial invoice; or (b) in the case of goods that have an estimated value for duty of less than 5,000 nakfa commercial invoice, current price list, bill of sale or other similar document 80 that describes the goods, denotes the number of units being imported and contains information sufficient to enable an officer to verify the tariff classification and appraise the value for duty of the goods.

4. Release Without Immediate Accounting (1) Subject to sub-article (3) hereof, the following goods may be released without any requirement of accounting under Article 15 of the Proclamation if the goods are not subject to any duties and taxes and may be reported orally under the Reporting of Imported Goods Regulations: (a) commercial conveyances manufactured in Eritrea; (b) commercial conveyances previously accounted for in Eritrea. (c) goods eligible for temporary importation in the prescribed form or under an A.T.A. Carnet; and (d) non-dutiable and nontaxable goods imported by courier or as mail. (2) Subject to sub-article (3) hereof, the following goods may be released without any requirement of accounting under Article 15 of the Proclamation if the goods are not subject to duties or taxes: (a) locomotives and railway rolling stock used in the international commercial transport of goods; 81 (b) vessels classified as free; and (c) goods classified as free that form part of the baggage of a person arriving in Eritrea, whether or not the person and the baggage are carried on board the same conveyance. (3) Goods may be released in accordance with sub-articles (1) or (2) of this Article on condition that the importer or owner, prior to the release of the goods, provides, every certificate, license, permit or other document and information that is required to be provided under any law of Eritrea that prohibits, controls or regulates the importation of goods.

5. Release of Goods Imported as Mail Goods imported by mail may be released without any accounting under Article 15 (2) of the Customs Proclamation, where: (a) the goods are not subject to any duties and taxes; (b) the duties and taxes are remitted on the goods; and the goods are not prohibited, controlled or regulated by any law of Eritrea.

6. Release of and Interim Accounting for Commercial Goods Subject to Articles 4, 5, 7 and 8 hereof goods may be released 82 prior to the accounting and payment of any duties and taxes on condition that: (a) the importer or owner of the goods gives or has given security in accordance with Article 75 of the Proclamation, (b) the importer or owner of the commercial goods makes the interim accounting referred to in Article 15(2)(b) of the Proclamation; (c) the importer or owner of the commercial goods has been approved for this procedure by making application to the Director General in advance providing information certifying the value of the goods to be imported, where the importation will occur and the tariff classification to be used; and (d) the volume of transactions is sufficient to merit the procedure.

7. Final Accounting (1) Where commercial goods are released under Article 15(2)(b) of the Proclamation in accordance with Article 6 hereof, the Director General may determine the manner of final accounting. (2) Any goods imported by a person referred to in sub-article (1) of this Article shall be accounted for at a customs office specified by the Director General 83

8. Security for Release of Goods (1) The security required under sub-article 6(a) hereof shall be in the form of: (a) cash; or (b) a certified cheque; or (c) a bond approved by the Minister of Finance. (2) Subject to sub-article (3) of this Article, the security required under sub-article 6(a) hereof shall be: (a) in an amount determined by the Director General; and (b) deposited with an officer at the customs office where the goods are to be released or maintained in a central depository designated by the Director General for that purpose. (3) Where a person intends to request the release of goods on a continuing basis, a general security of an amount that is determined by the Director General shall be deposited according to sub-article (2) of this Article. (4) Any privileges granted under these Regulations may be immediately suspended or terminated by the Director General for non-compliance with the conditions of the arrangement. 84

9. Effective Date These Regulations shall come into force on the date of their publication in the Gazette of Eritrean Laws. Done at Asmara, this 22™ day of January, 2002 Berhane Abrehe Minister of Finance 85