Customs Proclamation No. 859/2014

9.1 CJII!»b\fTJ~· f70.: froat 'l i'ftft&, 'hJ>?J':):·} ODI!.oollh·)· f'"l. '-."C f fl..?·)· Y.l;q'} f'"l.rofl'} ooootf frofTJb\:: 7. Customs Approyed Treatment or Use of Goods I.O'l-9'"~h hll&-C i'+IJ&'l-l- f't'i fiJI' httll tD&9'" hm?+9'" II Customs approved treatment or use of goods f!l 0/J:J'(I)o CJtJt: -n•H·: f ~»t·)· h1C: OooY.-l7i shall be applied in accordance with standards 1-VlJ~t.(l)o (l)f,9" Mtftfth U·'I.:J"'(I)o ftf, A~~·)· l\f,1.l.<? prescribed by this Proclamation without any OH.tJ t,tp'f; ootPl·)· O·t-<l>oom· ooflt.C.Y·':J·· 01'9"~h discrimination as to the nature, quantity, origin, • and destination or shipment conditions of the t.llt·C ·t-<I>CJf,'r)· f11 f/J:P t,ffll rof.9" goods. fhmJ>4>9" ~»CO,·)· ·t-'?CJ&·'e ~Y.l..?A== 2/ Sub-article ( I) of this Articl e may not be f/ OH.tJ h'14>11 '}(rfl h'}<f>YI f·t-oollh·t-(1)- f/JJ> ({!) applicable if such application is contrary to any hffll rof.9" hmJ><f>9" hih 11-fl CfO&·b\ hmCJO-l>: measure taken for the protection of public morality, the protection of health and life of hlls»':J:: h'h'}fll'\·)· ro~9" h/JIJP·l· m;}~·l·'l ihf,ro·)· humans, animals or plants, the protection of ~.mfln-l>: h:rt•l'f'l lltJft'f -l>cfl:r. hmfln.P ro~9" historical and cultural heritages, or other OIIA ih<? h·t-6.4>1. f/J:Ps»':J'· hff11 rof,9" hmJ-4>9" specific treatment or use of goods provided by ..?C f'"l..:l'l.'} htf~ OP'&- ftf, t,f,(l)of\9":: law. 1..1..1rA '1;J6T ;Jtl.t1J 41'1'C: ft tJ.II(; r!! +1 ~7lZ 'U" Federal Negarit Gazette No. 82 9 111 December, 2014 ... . page 7764 b~A Y'll-l- PART THREE f'.,.r<.b P''I-P'C'IT CUSTOMS PROCEDURE CHAPTER ONE r6&-~ 1\11: GOODS DECLARATION f'6? :\bl\&-i\,r-1 t.:\hl\&-f\f-1 b..&-0. 8. Declarant Iii 06.4-(J)o 1\f. f01JH11 oofl-l· fi\(J)o 01J'}~(J)or ltm- II Any person having the right to dispose of the goods shall be entitled to act as declarant, and shall be -'tbl\t-f\f"') r.c}>t-n. .f'oolf') h')-'tU·r 01-r"h entitled to be represented by a customs clearing nit·l'l\1\~ f'oorohA oofl-l· f.'toi.Cf'A:: agent. f.1 -'t nl\&·ft. r-') n -l>t- n.m- o6.4>(Do -'t nl\t-ft.r-') m-it"r 21 The declarant shall be held responsible for the 1\lt&."-l· 11C11C'':f· ootry,1\·l·'i -l·hhl\~'rl· h 'J-'t u·r completeness and accuracy of the particulars given in the goods declaration and the payment of 1\cj>/."r'i ;tohit h~fm- ·f'mf4!~·}· f.'toCO;t-A:: the duties and taxes. 1:1 f 6.4> -'t nl\t- o.r-1 n -l>t-n.(J)o f 6.4>£Do1 -'tnl\t-1\r- 1 31 Before lodging the goods declaration the declarant ht111-l'I.Oo 0&.-l· 0'11\P'A"l'l- fl01J.CD"l ooootf shall be allowed, under such conditions as may be f'01J.rolt ~£Do'} u-'1. ;to .,. h·l· ftc> 6.4-(J)o') /\ooooCooC'i laid down in a directive issued by the Authority, to inspect the goods and to draw samples. CJoo·Cj l\oo(J)o(t1; f ,Lcj>1:1\;t-A:: 41 A separate goods declaration may not be required !!I f ·,.roft ~ 'ioo- 'i /\D11. oo1\h.,. £Do 6f}' ~·l· flcj>/. o(Do f' 6 .4> in respect of samples · allowed to be drawn, -'thl\t-f\f"') (J)o/l"r hilh·f'ltrf'rf' 1:/.it f-f'l\f' f'6.4> provided that such samples are included in the -'thl\t-f\f"'} h 1-'t cj>CfiO·l· hf.~l. "Jr:: goods declaration concerning the relevant consignment. II. f'6? :\bl\&-lLf'-1 h+&-l-fl 9. Forms of Goods Declaratjop Iii f'6:J> -'thl\t-f\f"') 0.4-A: flbltA h 'J-l>it.4>(t,: OtMt·~ 1/ Goods declaration may be made in writing form, rof.r Oh."-h-l·C''I.hll oo')11: f\.cj>Cfl f,':J:I\A:: orally, by bodily action or electronicaJly. f.I O~rft.fi~ CDf.r Oh."-h-l·C''I.hit H~ f'01J.cj>Cfl 2/ Goods declaration to be presented in written form or ' -'thl\t-fl.f"') 1\H.u- ·f'flftco fl'l/\P'A"1~1 O+H.:J:l -}>~ electronically shall be filled and signed in the form prescribed by the Authority and shall contain the oolf"l\·l·: oo&.t.r'i l\1 r"n G:.CD111\.t bitLI\1. 1 particulars only necessary for completing customs flf~· 11C11C'':f:·} fl!f oof11 nl\0-l·:: formalities. !.f'6:J> :\bl\&-lLr-1 I.;J~ li'IJ!."f 10. Supportjpg Documents of Goods Declaratjop Iii o~ rft.~ rof.r Oh."-h·l·C''I.hh oo'J11: f'6.4> 1I On the presentation of goods declaration made in written or electronic form, original copies of the -'t hl\t-1\ f" '} 001J. cj>CflO ·l· 1. tl. bil&.l\1. H: following supporting documents or electronic copies OCI/\P'A"l'l- f01J.roft'} lf'i f01J.h·f'~-l· ~;J~ shall be submitted as required by the Authority: ft'IP."f· cr'i c}>JtJD!f:f(J)o rof.r f'h."-h·l·C''I.hh -l-1..JD!fr£Do Ob'lt~·}· oo-l-1.-fl b/\'l:f(J)o:- a) transportation document; U) f01J~~'lf (1~1:! b) invoice; /\) f'cp ;J (1'11:! c) bank permit; m) f''l'Jh t.:J-1:! oo) f6.4> 11C11C OD"/I\61i, (1'11: i d) packing list; LP) ~ht·l· r.1c frhnc rot..,.-l·l h'i e) certificate of origin; and 'IX' ~i'i.~l'~·t: I.T.trP• ~?t-l· ?11. 1'1 <1:1'C 1tf tJ.IIC c1J ~1 Ui.?; <J.r Federal Negarit Gazene No. 82 9111 December. 2014 .... page 7765 l) h1·9"~h U'? oohOC ?C -t J'J'WH· .f'l'\:flD· f) other documents necessary to ensure compliance v- '1.;rfD 'f oo"J.I'\ ;r :fm·1 fl tTIJl :nrr CJfiP' ~V'l~ · with customs laws and prescribed by directive issued by the Authority. nooootf ftTIJ.(I){)'J':flD- 1\.flo~~ nil&.l\1. flf~· ' (t~p. "f:: 21 Where there are adequate reasons, the Authority f/ flfiP'Afll't- 0-t 9"tftf·}· O.+Cflfl·)· OtltJ lt'Jcf>~ may accept only copies of the supporting documents ')0·11 n')cf>~ (li) f-tHlH~·)·'} I.;J/u ft~p.·:;. ~)(. listed under sub article {I) ofthis Article. fl~ t\.cf>OA ,e"fi'\A:: 31 Transportation documents that are required in ;:I lDI. m- "t" n 1c "Oil.I\ h tJ :1> fDil.mf +m- f'ITIJ ~~'lf support of export goods shall be a document that is (t~Y; tJ:J>(I)<') hh·l·r-A·f OO(I)<6Yi, "ilhlf~lD­ used as evidence for the cost of transportation of f1·9"~h (l)l.fl Y:lil "ITIJ~~ll f(l)fl)(l)<') (l)f.tl. goods up to the customs port of exit. ftTIJ.ffl.e rn1c m-ilrr ITIJ~~'lf MY: ~(1)<:: W OnfltH· ftTIJ.+CO· ft~p.:f.'J 00+. 9"h'Jf1· OlD<l'·t: 4/ Where supporting documents cannot be presented to D'l~lfl CJA-t:ffl 'l.ti. fi"P'Afll't- "f-10.(1)<') tpfl·)·c; customs on time for adequate reasons, the Authority may, upon requiring a guarantee, allow the Ooomf-1' ft~P.~ OflfiP'Afll't- ODil.lDfll ooootf documents to be presented within the time to be OITIJ.(I){l') 'l.ti. (I)<{)IJ' "'M.+CO. Oooli~+1: specified by directive of the Authority after n1A'?fr"t:'J t\.flrr' ,e:t·I'\A:: providing the service. (;/ ftJ:J> Jttll'\&·ft.f'') 1-cf>flf,~·)· IJ'J]O•}· cf>') ~9"C' 51 Supporting documents and goods declaration shall constitute a single indivisible legal instrument upon h.lltll'\&· ft.f'~· ;JC nflt lf~(l)< fcf>lO· (l~p.:l~'l acceptance of the declaration. Jttll'\&.tt.r-'t· "'JI. n'JY: ftTIJJ.'.~fllmA m?'f MY: (f~(l)< f1fl'?l\l\-:: ?tl flfiP'Afll~· 0(1)<6£" n1C *')* fcf>lO I.;J/.. ft'tY: 61 The Authority may require any supporting document OtJ;Jtf 1-C~Dil. (1).( lttTIJC~ lDJ,'.9" lDI. "'J'?fi.H~ presented in a foreign language to be translated into Amharic or into English by an official translator. ·t-·t-C1·lfD b'J.Il+Cfl t\.fll .(1,':(·1\A:: I6.1.ti.l'f! f6? "lhl\&.fLf:l bllltC1l OOoott:t~ 11. Allowing Provisional Goods Declaration Iii ftJ:J> .lltll\&.ft.f'') n-l'&-0. Ofi"P'Afll't- ++CJf.~·}· II Where, for reasons deemed valid by the Authority, C)"(l)• 9"tl')f·}· ftJ:J> Jthl\&.(\.f''t-') "0000•1'\·}· the declarant does not have all the information required to make the goods declaration, a provisional f'ITIJ..f{)~'·A f ·t-"ll'\ ool)i hl\.fi(I)<'J f"lD- ool)i9" goods declaration shall be allowed to be lodged, f1·9"t;..tl cf>lm-') floo(l)(t') fOWf.fill·A hlf~ provided that it contains the particulars deemed f·t-"ll'\(1)-') ftJ:J> .lltll'\&·fl.f'') O·NDft~ f1.ti. ?.(fl necessary by the Authority for the assessment of (1)</)IJ' "ITIJ<l'lfl f'f'il·l·'l '?S?o;J- h'J~.1CJ OITIJY:l'? customs duties and that the declarant undertakes to produce final goods declaration within a specified 'l.ltftf! ftJ:P Jthl\&·ft.f''J "')Jt.f'cf>Cfl J,'.&.cf>Y:fi;J-A:: period. 2/ If the Authority allows the presentation of a II 1.ti.f'f .lltii'\&·O.f''J h'J.Ilcf>Cfl flfiP'Afll~· fb:J> provisional goods declaration, the tariff treatment to fl.&.:r.1: fcf>l rrc; ;rnll nlD'lfl~· f·t-"ll'\'1 ·l·nn"lj= be accorded to the goods may not be different from Jttll'\&·fl.f'') oo1.ootfo>-~· cf>C(t O.lf') '."C' that which would have been accorded had a complete htTIJ, il(l)- h/..~1.9" f'•t-flf' ttf,(f')Sf"!! 1 and correct goods declaration been lodged in the first instance. et flfiP'Afll~· fH.tJ') t,')cf>~ 'JO·il lt'Jcf>~ (li) 1:'1?1. 3/ The Authority shall issue directive for the proper OITIJ.1CJ "ITIJII/..1.9" f' 0 '1.filt.A 1(1)<') ooootf application of the provisions of sub-article (I) of this ,f'mfllA:: Article. 4-f../,.A ~.?t.:t· ;Jtl."l <ll'l't: ·ji·ft IJ.IIt: Y1 4''1 ~7i.1. ~.9" Federal Negarit Gazette No. 82 9'11 December, 2014 .... page 7766 !l.f6,!1= =\bl\&-il.f-'l illlatt.+Cilfl:f(J)o 6?/Pl- 12. Goods Subject to Goods Declaratjop ?i/ Ot\.ho:,·. 01<'1· f·t-1.~1'70>- h'}1.·t-mO+ If<," "''CJ:fCD·?" 1/ Without prejudice to the provisions of other laws any import, export or transit goods shall be subjec CD1. ~,?C f"''.?fl: CD1. a>-6J.l' ~1?C f"''.l\h CDf,?" to goods declaration. ·t'tVlb• tJ:J> ftJ:P -'thfat·O.f''} f·+CfiO;t'A:: 2/ Any goods in respect of which goods declaration fJ.I ftJ:P -'thl\t-O.f''} f+lOO·l· "''CJ:fa>-9" h:J>:- I presented shall, in the declaration, be identified as: U) 1\t,?C ro-fa1' t;~~;r fooflJ ~CD- ·t-flho f·t·ooH?O a) dutiable or duty free, if entered for home use 0 hlf~ cf>l1'CJ ;t'hfa fOJt.ht.AO·l· CDf.?" hcf>l1''i under duty draw back import regime; :rnra .,, r ·t-1-l1 oo If'I· CDf.?" OCDr.tl. ·1-,1: fcf>l1' "''Ol;t-7' P'C{H· ODU'l·l· CD1. h?C f?fl oolf~· I t\) CD1. CD-6J.l' h?C f"''.l\h 'lev- ·t-flho f·t-ooH?O b) out right export or temporary export, if entered fo hlf~ OlJ-1.0·}· h?C f"''.cf>C CDf,?" O?.H,f'f?'l·l· export; hh?C CD'l'.f· ·t-ooA(t CD1. h?C f"''.?fl oolf'l·I th) CD1. h?C ro-fa1' ?fl.f· hlb.'f· lXl.?"C' ·t-oot!\ft c) imported for inward processing and whether then fOJt.CDflJ hlf~ r+l1' ·t-ool\7i rO,mr~o·l· is duty draw back; oolf~· I oo) CD1. CD-6J.l' h1C ·t-Afl hlb·l· lXl.?"C' ·t-oot\(t d) export_ed for outward processing and whether the import is for home use or whether there is dut fOJt. ?'1 hlf'l t\t,?C ro-fa'l' fi~~;r f"''.ro-A draw back; or oolf'l· CDf,?" fcf>l1' ·t-oota7i fOJt.mf~O·l· oolf~·! CD~?" e) temporarily imported without payment of dutie UJ) O?.tt.f'f?~·l· cf>l1'CJ ;t-hfa lt~hLAO·l· CD1. ~t?C and taxes. f"''. ?fl 00 If 'I· ! -t't\f,.f· ooooAh·l· ~,flO·}·:: 3/ The Authority may, by directive, allow certain good r/ flfiP'AflJ~· 6:PsP7· OlltJtfrCD- CDf,?" OOJt.(lm-·l· to complete. customs formalities without lodgin~ t,?t\ '?ho·}· ·t-fl~·t-CD- 06th-fi: CD~?" Oh.t\.h·}·C''l.hfa goods declaration in written form or electronicall oo·n1: .&thtat-O.f'~ tt~+Cfl f?-9"?-h P''l P'C 1H· depending on their nature or use. h'1-'tL~9"11rcv- Oooootf t\.b-:,.1: ~1·tat!\:: Ir. illl6? "lh'\&-{l.f-1 T+fl&'IT "''"''"'iT 13. Acceptance of Goods Declaratjop ~/ f6:J> -'thl\t-O.f''} -t-+fl~'l·l· fDll..f?}CD- -'thl\t-O.f'~· 1/ A goods declaration shall be deemed to be accepte< when the declaration and supporting documents h'i OH.tJ h'P1: h'}cf>?\ l(ii) f-t'HlH?.·l· 1-?b. enumerated under Article I 0{1) of this O'IA:,·. ·t'DJ,A·t-ro- 0?-9"?-h f ool:cl P'CO,·}· CD-fa1' Proclamation has been registered in the customs h·t-ooH?O· 0'11\ .'f·nntt~~;rfro- OflfiP'AflJ~ database and verified by the Authority fot il.l?11' ~ro-:: completeness and accuracy. ., II rtJ:f> .&thtat-O.f''f} ·l·hhfl~ oolf'J f"''l?11' fat· 2/ Verification of goods declaration shall be effected ~.htat-il.f-'1· h+lO 0').1\ a>-'tfCD-~· oohCJCD'} immediately after its presentation. hfiO·}·:: l~l fh:J> -'thl\t·O.f'T} CDf.?" 1.;J/,., 0'11:'1 ft\·t''ry,l\ 3/ Any error that makes goods declaration ot a>f,?" '1·1:1'1·1· .ffiO·l· f"''•.f1.C"'/ "'1'1~cv-9" "'11:t.·l· supporting documents incompelete or defective shall be rectified by the declarant before having the -'thl\&-0.f''l· hoooo1#?0· 0/,..·}· 0-'thl\t·OJ"'} goods declaration registered. t,~&-O.ro- oo,Tl?" t,ftO·}·:: 'lA' ~7i.Xl~ '-1..&-A 't;Jt+ ;JI&."' .,1'C: 1tl IJ~(; 0 +'J 171.~ 't.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7767 9.1 mt.o h .,.,.,. 1o·ll h1+1l (r) r-t1.'177CD- o.'icr 4/ Notwithstanding the provision of sub-article (3) of Jthl)t-1\f'.,.. h-tt1DH70 o·.)A ""'"f.l'ococ o"'to-n this Article errors committed, after presentation of goods declaration, with fraudulent intent or gross CDfll" Ohl1~ :ft\1'~'1~· f1'L"t1D ~~L~· OtltJ negligence shall entail penalty in accordance with h 'P 'f: tiDLP {.-)• f'"l.f il4'fTJ f; lf'i 1:\: : this Proclamation. m11(\~»t:\fTJ't· r+lo"., .., rtJJ~ Jthl)t-n.r-·, fA-t+o"(l)o 51 When the Authority rejects the goods declaration, it hlf'l 9"h'Jf·I:'J o8m.ct: "Jthl)t-1\f'') h~t-O.(I)o shall state the reasons to the declarant in writing. (/0~"" h(\0·1·:: IIUlhtl'"(lf:l OODJ?I?iA 14. Amepdmept of Declaratiog Iii riJJ' Jthl)t-fl.f''} h-tt1DH70 O'l." Jthl)t-1\f'') I / The declarant may amend one or more of the h~t-O.CD- 0-'lhl)t-1\f'.,.. (l)o(l'f' h-tHlH?~· particulars of a goods declaration already presented; tiD~(\6fil.fP'f t1Dl"thh\ h'}~ '} OJf;'f' htt.f 01),('. provided, however, that such amendment may not have the effect of rendering the declaration r 11 .,.·1•., "-f?i?i 1:\ f; 1·" 1:\ :: 11'ir r '"l.1.l7 (Do applicable to goods other than those originally "'t?i?if hil+~qo t1D~(\6fil. (\1'fltn11TCD- IJJ'P''f declared. ltt\11'1 Oil-t+C Ot\t\->1· IJJ'P'1· l)f, Jthl)&·fl.f'.,_. 1'L-t'"l.'l~· h1Jt'.ola>- f'"l.f1.C~ hf.tf')fJ":: 2/ Notwithstanding the provisions of sub article (I) of ·f / ftltJ h'J+Yl ')(}o(l h ')+Yl (/i) ~'};J1, 0.'.°C9" this Article, any amendment may not be made, 11(\ilt:\fTJ'I· 0'1!· ~1 mf,9" IJJ'P'~'} h'J1.Dil.L~·1i unless authorized by the Authority for good cause, {\Jthl)t-1\f''J h~t-fl.(J)o •lil:J-m+CD- ivf.r O+lO(I)o after the Authority has informed the declarant that it f?-9"?h Jthl)t-1\f''} (l)o(l'f' fOL?~ · 11C11C!''f intends to examine the documents or goods or it has established that the particulars are incorrect. ·)·hh(\~ h(\t1Dtf'lrCD-'} lJl;J7tn n'.),l) 04! Otf'l 9"h')f·)· l)f; •l't1Df»C.Y· 11(\J»t:\fTJ.,_. ttAL+1. Oil-t+C '"l?i?if '"11:1.~ hf;Lcf>f:IJ":: 15. Capcel!atjog of Dec!aratjog !~.:\h'l'"c\f:ll QOaalPllf Iii Jthl)t-1\f''} h~t-O.(J)o f/JJ' Jthl)t-(Lf'') h-touH700·l· 1/ Where the declarant fails to proceed with the customs formalities within five working days mf.r fh~f '"lil:t-m4!f h-tH...7~0~· .,.., h'Jil.Y. after the presentation of a goods declaration or hilh (; fil&· cf>CJ~· 1: lil +fTJf. f?-9"?h after completion of the preparation of an J»'IJ»CO,~· ltf:\~~l Jthl)t-(Lf''l· )t')Jt0/.11 "-1-l~ assessment notice, the goods declaration may be ,e.1·1)f:\:: cancelled. fl f/JJ' Jthl)t-(Lf'') fcf>l.Oa>- OtltJ h'P:t: h1'1.'111CD- mf,IJ" 2/ Goods declaration may be cancelled upon the h'l-9"?h 1»'1 !»CO,·)· CD-at oulf.,.. )tc; hli~f request of the declarant, where it is proved that the declaration has been presented contrary to the f{\t1DLfJou· h1'l:J1m Jthl)t-(Lf'') h~t-O.CD­ provisions of this Proclamation or any appropriate OOtf.f<I'COCD- 1'!4: t1DOl-l· "-01.11 f,rl)f:\:: customs procedure and payment has not yet been effected. rl rtt.o h.,.,.,. 'JCJoll h.,.,.,. <'-> 1:')...71 o.'icr IJJ'CD- 3/ Notwithstanding the provisions of sub-article (2) of this Article, the request for cancellation may h-t-".,..,. 0'.),1) fDII.<I'Cfl f.fthl)t-fl.f''} ,e.o~llt:\~ 1'f4: not be permitted after release of the goods. ·t-4'111·.,.,. hf.'il.CJ>-9": : 4/ The Authority may allow cancellation of the 9.1 flt\J»t:\fTJ't· 04! IJ"h'}f~· (L'i leD- 4'1.1''1 ;:t-hO· goods declaration on good cause prior to the houhLt\- OJ,·)· Jthl)t-(Lf'') )t')Jtl'\1.71 "-L~f: payment of the duty and tax. f.~~ ... /:\:: 51 Allowing the cancellation of goods declaration {;/ OH. tJ h ')<#'Yl ODIP/.•)· f/JJ' Jthl)t-(Lf''} h')Jt0/.11 pursuant to this Article may not exonerate the ODlj~<#'f: Jth... t-1\f'') h~t-O.CD- OtltJ h'P1: tiDIP/.·1· declarant from a penalty that may be imposed in t\••t"ro·l· r'"l.1·t:\ 1 ~If)·)· hfil+cr=: accordance with this Proclamation. 'IX' ~lt.U~X ~Y..Ir/:\ 'l:Jt"'· ;JII."I <l:•rc: ii'!t ti.IIC: r.il 4''1 ~7i.1. 'f.9" Federal Negarit Gazette No. 82 9~' December, 20 14 .... page 7768 ro&.~ v-1\+ CHAPTER TWO f'l-r<-h -T&-"Jtl-T >.c; "''=t=t'lf Ooo+fC IJ?"J CUSTOMS TRANSIT ANQ TRANSHIPMENT f"''=t=tlf f'l-r<-h Pl'l PIC'tT !1. m.J-1\1\ 16. General · M llftFt\11)'1· IJ:J>P'':i· 01·9"<-h ~IJ'IJ'C FC lf'1CD- II The Authority shall allow goods to be transported 01·9"?h ht\t\ (J)o/}IJ':- under customs control in the customs territory: a) from a customs station of entry to a customs U) hoo'?O.J' f?·9"<-h IT)fl.f CD~ OO(I).Al f?·9"?h station of exit; IT){l,f! ft) hUO'?O.J' f'1·9"?h IT)O.J' h'IC lD-l'l'f tD~UIJ.?~ b) from a customs station of entry to an inland customs station; f?·9"?h IT)fl.f! rh) Oh1C CD-illf h"'l.?~ f'1•9"?h IT)O.J' eDt. c) from an in land customs station to a customs OOCJ)-61i), f?-9"?tJ IT){l,J'! CDf,9" station of exit; or oo) Ott?C CD-il'J' h"'l.?~ f?·9"?h IT)O.J' tt?C d) from one inland customs stations to another CD-l'l'J' CD1.."'l.?>li iV\ f1·9"?h IT){l,J'! inland customs station. h'}"l~~tt- ,e.~c'f>~A:: II OllftFt\ITl'l, f·~+oom- c'f>f:oo U·'l.;f'P':f· hilh·~tl}l't·'l 2/ Goods being carried under customs transit may not ftr<J.fil4.t\ ?CD- 'Pil·)·c; hilh+lO f: l.il 0?·9"?h be subject to the payment of duties and taxes, provided the conditions laid down by the Authority ·h~· '}H.·)· f01J.~~11 /JJI> +I.IJ''l :t-hil hf,h&.t\0·)·9":: are complied with and that any security required has been furnished. i:l f?-9"<-h ·)·6-'}H:)· IJ:J>P'':f~ OllftFt\lll'l, f·~+oom­ 3/ The declarant and the carrier shall jointly and c'f>f:oo U·'l.;f'P':f. Th1li.CD-'I 1..U'}'7;1'TCD- ·~tn-flf eDt. severally be responsible for ensuring that the goods ?·9"?h oo~l.?i t1JO.f ilftoo.~I.I\TCD- "lhlt&·l\.f''} are produced intact at the customs station of ltc'f>&-O.CD-'1 h~~1F 0;>&-c; O·,.'ltnt\ ;)ft&,'J·)· destination in accordance with the conditions imposed by the Authority. hftll:fCJ>-:: !j/ fH.U h'}+K' '}O·il h'}4>K' (i!) 1.''};>1 O.'.oCr 41 Notwithstanding the provisions of sub-article ( I) of llftFt\lll'l· Oooootf fCDil'lTCD- c'f>f:oo U·'l.;f'P':f. this Article, the Authority may, when it is satisfied f·,.tl}ft· oolf'l:fCD-'} OOIJI.:J?IJ':- that the conditions laid down by its directive are met, authorize: U) f/J:J> T4>lJf, IJ:J>a>-'} CD1.. 1·9"<-h oo~l.?i lllO.f a) a consignee to receive goods directly at his tr<Jc'f>l.-fl l\fil4.t\1a>- Ocf>IJ';J• CD1.. &·ll· f F&- fl;t- premises without having to present them at the oo'J'.Y·ft·)· h'}"l/.h<O! CDf,9" customs station of destination; or ft) f/J:J> 1\h. IJ:J>CD-') CD~ oo'77i f?·9"?h ITlO.f b) a consignor to send goods directly from his premises without having to present them at the tr<Jc'f>l.-fl l\fil4.t\1CD- h&·l\· f !»&· {t:J' O+IJ';t- customs station of departure. oofth h '}"l :,-.t\ I 4.J/>f: ft.o'J' ,e.:l··ftt\:: 17. Goods Declaration for Customs Transit !I~· f.'l-9"<-h -l-t.lH.+ 6? =\hl\&-fLf-1 Notwithstanding the provisions of Article 12( I) of this OH.u tt'P1: t,'}4>11 J.f(ii) f·t·1..'111CD- OS'C9" OIJ'}~CD-9" Proclamation, any commercial or transport document .,.4A1. 11C1fC'':i·'} O'?t\11 ftt·,.·~ f')'?f: CDf,9" setting out clearly the necessary particulars may be ftr<J~~'lf 0'71.' h')f. 1·9"?h ·)·&·'}H.·)· 6:1> -".hlt&·f'l.f''} accepted as the descriptive part of the goods declaration for customs transit and such acceptance '1ft6f}' h'J:A lfC.. .,.+lJf,'l')· t\.J'1>1i ,e,:f·ftt\:: OH.U t,,e,'J·)· shall be noted on the document. ·l·<l>l)f,'l·)· tr<J'?1·1:9" 00'1~ ftf, OO'li\11 hftO·)•:: It. ~~-l-1 llft,.,?l&OJCJ +ft&.Y. A1='l;!=lD~ llftiiWI~l&OJ 18. Sealing and Identification of Consignments M \1 '/·?"<"·h OD~l1i fl)fl.J'(I)· "J.'•H:') ftf,•t'• ftO'fCJ)~'i II The customs station of departure shall take all necessary action to enable the customs station of Yt\·l·t.4•.V. ttJA:J> 'Hl'r}· ·1·&$'1'1 0·}· htr'/9" f,U'J'I· destination to identify the consignment and to t'tf.·l'· 0 '1cn:,O h ').';,:}~A f oo~7i 'J·?"<"·h "IO ..fm· detect any unauthorized interference. Mt&.l\'/,(1)·') f't") ..Pel: h£:9";~ fl·ft· OD(I)·(t(· ~,(tO·}·:: ~I f'I·Y"~h "'f'(i'I.Y fOIJ.Yllt.A'Im· 61~',.}· W"':J:J'lf' 11 When a consignment is conveyed in a transport- unit and customs sealing is required, the customs f·r·mo ~ h*J:A m·ll'"t' ·I·.v.c:~J f 01/;s:ru o. tf'J'i seals shall be affixed to the transport-unit itself f 0 '1;H'l(' )l*J:(t· ~,tPt·C'i f,ll·}· :- provided that the transport-unit is so constructed and equipped that: II) f'l·?"<· h "'li'i'I.Y 0•1>1\ft·'•' fV, "1'10· ft.f.l "/0·}· a) customs seals can be simply and etTectivel) f"'I.J'll :f·A h1Y'1 ~ atlixed to it; ft ) foo~ltlt·l· ?"Ah·}· 1\f.:J·f,fl·}· mf.?" OIJi'i'I.Ym· b) no goods can be removed from or introduced .-...e.an.~· o:J• m.f. o'I:H'lfm· \'·t·mfl'l h*J:A into the sealed part of the transport-unit ft 'lll'llJ·}· mf.?" hD?=J;pfm· f·l·m,-.~ 0 h*J:A without leaving visible traces of tampering or without breaking the customs seal: ·· ttD?m·''l·l· f"'IYll:l'·A hrn I th) (JJ>'} ftoo(lm£: fD?.Yll '·f·A .('11:,0 h*J:A ft\ftm· c) it contains no concealed spaces where goods h•n! >-.c,· may be hidden: and oo) /J..P'} ODJ'l# f 0 '1. :}:ft. h*J:(t.. ~ (}·ft· ft'I•Y.,<·h d) all spaces capable of holding goods are readily accessible for customs inspection. ct.'r'rc ·t·f.t·7i'rl· >-. 'J-'l ';·t.:t~a,. fDli.Y f.C"' hlf't! f'l·~~h Dlli'i'I.J'())o OOl/:J~'lf h*J!ft· flt·fl· 1\f, oo.V.l"' ~,(tfl·}·:: !:I fDli:J:J'lf f·t·mo~ hlJ!A tt·/·~<·h ·l·t· 'JH. ·l· .v.an~·l· 3/ The Authority may decide whether a transport-unit is 9"~ oo(f') CDf,yn "(toolf') fl'lftP'AilJ~· ft,CD(l') secure for the purposes of customs transit. ,e.:t·f\A:: 9.1 ·I' J'f,tf(J)o fcf>lfl··}· ,-.~_,.:,.. /J:J>CD-') 00l/,f'7i0l/ U·'I.:J' 4/ Where the accompanying documents make it possible (tooftf·}· fOl/.,f'll:l'·ft· htf~:- unequivocally to identify the goods. such goods may be transported without a customs seal or fastening unless: lJ) 0'1·9°<·h fl)fl,,f'CD- P' ,.?•}•'} hoocf>~{l ~,')'fC a) the customs station considers it nt!cessary in thl! "{lt.l\'1. ~CJ)o ·f'·flft" lt£\·f'(D(l~! light of risk management: ft) ~tfll:l'f\f, f'I·Y"<·h ·}·t· ')H.·}· ftDll~·fO') f 0 '1,,f'"/11 b) it is require~ to facilitate the customs transit l tAlf~ i m.e.r operation as a whole: or th) ft}ft?" ~.4'tt: flf/"9.,~·}· fOl/,,f'{l'J.f:.f: ltAlf'1! c) an international agreement so provides. flfl·l·cf>C (J:J>m· 0'1•9.,~h Dlli'i'l,,f' 1\f,;J·i'i"' mf.Y" o·1·?"~h Dllfltf 1\f.;J·oc >t'J-'t=J:nt 1''l.~'l"' f,~:f\A:: 'U\' ?.i'i.:i,.l'~· 1....~./.·A •,;,t:l. :JII. 111 •I!'I'C ·j!·f! ll.llt: (•i .,.., ~i'i.:i, '~.1/" Federal N.:garit Gaz.:tte No. 82 911 ' Decemb.:r. 20 1-1 ... pag~ 77 70 {;I "P.'H: 11'1·9"<-h 17f17i'l.f ;J· 7i1 oo:}~'lf -rl7fl.1fla>· tf':' Ill\ 5/ If a consignment is, in principle. to be conveyed ~·1c '?'} fOti~~'lfOJ- f·l·a>t)~ nft:A Mt'?lll1· t\.;J'7i'? under customs seal and the transport-unit cannot be effectively sealed. identification shall be assured and ft¥7~.:l'·A hlf'l IJ:Pm-'1 110ti.1fl 1\oo/\f·}·'l fA·I·t.4>1. unauthorized interference rendered readily detectable 111A.4> 'I·Wr}· tl.'i'C 114>1\t\· t\Otim:t-:- by: 0) f/J:~O>· oo·t\· ?"Coo&· oo~.I.'?C.' ONO.·f:?" 11?·9"<-h a) full examination of the goods and recording the ·h~· '}11.·}· ()'I~ 1\~. oooo'lf'lfl ~ results thereof on the transit document: b) affixing customs seals or fastenings to individual t\) hf'M'>~ rtJ:~> h1i'1 11'1·?"<-n «77i?.f mf.r packages; Of/U'tf · oo;J'7i'? mf.?" oo;J't)C ~ c) a precise description of the goods by reference to th) tl'loo·'l: Tl'\'}: '}.('f):: C:..Y·'?&·lJ: ((}f.?" ·l'ool\1\f. samples, plans, sketches, photographs. or similar 11~ r·l'~:lt. rtJ?o>- ·H1nt\;;: oo'?t\61>). h'l·?"<-n means, to be attached to the transit document ·}·&·'}11,·}· ()'I~ ;JC ooff'lf! oo) IJ.4>m· f~.~~·nn·l· fOtifOJI'\OJ-A f'Ni oohooC'l d) stipulation of a strict routing and strict time limits: \'00.~/.?i '1.11. 'lf.fl OO(I)t)'} ~ fflf,IJD or IJI) h.•PlJJ· ll'I·S'"t;.tJ ;J'~·(l hV·t~~·H 001.1.'1 ~ e) customs escort. ~t t\11·} ·:: ~I '11\PA"J'i· Otto ~,.,.,.,.. ·w·h ~,.,.,.,.. (?;) t.f.A ·t·&· (oo) 61 When the Authority fix a time limit for customs transit OOIJI/.·}• fOf/,OJfl'/tD• f'IJI, '/.f.•fl f'/•?"(.tJ ·}·&·'}11,•f:'} under paragraph (d) of sub-article (5) of this Article, it 1\oot.?.Y" ,,~.fh:l··A 114: '1.11. ootf'} ltt\11·)·:: f'l,t1. shall be sufficient for the purposes of the transit 'l.f.l1·9" n~.hl'\&·t).f''} ),c}>&.n.o>· o>f.9" m,~:nr t).mr:t-'i operation. Such time limit may be extended at the ·l·•f>'l~.·,·}· ft\a>- ?"tl'}f·)· oo'i'? f1tJt\P'Afll'l· t),;J'oo'} request of the declarant or the carrier. and for reasons deemed valid by the Authority. t\.&·119" ~.:t·I'\A: %1 tJt\Pb'\"1'1· llti.U ),'}<1•1.' ·w·h ~,'}4>1.' (?;) t.f.A ·I'&· 7/ The Authority shall require goods to follow a (oo) m.e.yn (o') ooo•t.·l· IJ,.P(I)< fOf/.~~1111·)··} prescribed itinerary or to be transported under customs \'~fa>l'\m·A f'l·ti oohooC )t'}~.h·I·A a>f.?" 11'1·?"<-n escort in accordance with paragraph (d) or (e) of sub- :1'1.-n "'1-'t !J~'lf r~. :l'·t\OJ- "'11.11.u t.tf.'l·t: t\.mh'1 article (5) of this Article when it considers such a measure to be indispensable for the purpose of 71C9";cf t\'1·9"<·h cf:'r~'C lt~&·"P.' ff\.1\m- tf'i' 1).1~ customs control. 'Ill).:: '/;/ llll.lJ ),.,.,.,.. OOU 11.·)· fOf/!)!)'lf f·l·mt)~ nft:A oo;J·7i'? 8/ The decision to waive sealing of a transport-unit under ),,rflt.A ·1m-Y" fit\·· ooa>t)'} r~.:t-1\0J- llt\P Afll'l· this Article shall be the prerogative of the Authority. ,£'.tf'l A:: 19. Customs Seals Iu. ""'~-,..<-h ~7i1.t~Dl- II Customs seals and fastenings used in the application M t\'J•?"<•tJ •}•&• '}11;)• )t'/b'\ '?t\o•)• f"'/,(IJ.t\• f'J•SJ"?h of customs transit shall fulfill the requirements 0'/i'i'l.fP':t·'l Dflt)tfP':l'. llllt\P'Afll'l· ooootf stipulated by directive ofthe Authority. f·t·mt)'l· 11C11C ooht.C..Y·:l'·'} ~'?.1'\·)· f·'i'Cll:ftf'A:: ftl Om·"P.' ), 'IC '1·9"<-h ltl7flltf· ~·)· f·l' 1.1.'1· f'l·?"?h 2/ Customs seals and identification marks affixed by Oti7i'IYPJ1·'1 ool\f ?"Ah.f·~··:_ foreign customs shall be accepted for the purposes of the customs transit operation unless: ll) flcf! ~,f..f.t\·9" ltA·#·flt\· i a) they are considered not to be sufficient; t\) lth·I'Of/Oti~ ltAlf'l· i a>f.Y" b) they are not secure; or 1A' ~7i.Uit?i l.'-&.A ~.;.tt-l· ,?/1.''1 i:'l't: ·;nt IJ"C ~ 4>'J !t7i.?; ~ .SI" Federal Negarit Gazene No. 82 9~' Dl!cember, 2014 .... pagl! 7771 m} 111\P'AffJ~ lJJ>OJc1 1\ooooCooC ltt\mo"l ~ c) the Authority proceed to an examination of the goods. Oil-t·cf>C N1·9"c;.h ·l·t-')11.·}· ),~.)(1-9" .,.4>11J!."I·l· J!,c;•t-f'f'A:: tl oH.u ,..>.,~ ·>o·fl ,..>.,~ (r) ooLJit.·l· .,..,11J!."I·l· 3/ When foreign customs seals and fastenings have f11- fOJc.st" t,1C f'1·9"c;.h OTf'li1.fP':l'·'i been accepted pursuant to sub-article (2) of this OTf(l~f JD:l: 111\P'A ffJ"I· h ') ~OTf.m4>0TffOJc f1·9"c;. h Article, they shall be afforded the same legal protection as customs seals and fasten ings used by 0Tf7i1.f JD':f·c; . OTf(l~f P'i't.. •t-00'1"1J!, f ih., 'I'OJ> the Authority. J!.~t.'?llflf'A:: tt. 01-t1 m++ ttODIJ.4.&r P'.,ttctt+ 20. Procedures En Route ~/ Ocl>~OTf.f ~•.4>1: oo?""i·)· nt'\O·}· .,.<01\• 0111\PAflJ"I· 1/ A change in the customs station of destination shall ltA·ND,._'I Oil·,.<f>C Ooo.&;t.7i f?·S"'c;.h ffJO ..f' foaf, be accepted without prior notification except where fOTf.~t. '1 1\0Jc'l' nfl<~'f:cr' O?il:t-mcl> f\filt.A '1 the Authority have specified that prior approval is necessary. ,,.<f>I1J!,'I•}• J!,'Jol.Cf't.\:: 2/ Transfer of goods from one means of transport to hflltA·,.~l.? m~'r hilltA·,."IItlt f:l.fl 111\P'AffJ"I·') another shall be allowed without authorization by O?il~•.,~ f\filt.A'? lJJ>'> hn').(' 0Tf!1!1'lf m~ t\A the Authority. provided that any customs seals or fasten ings are not broken or interfered with. 0Tf!1!1'lf 0Tf'1£DC J!,1'foaA:: l:t O?·rc;.h ·h~··>H:l· foaJ!, fi\OJc') lJJ> 1\J!,.f· I\0Tfmcl> 3/ The Authority may allow goods to be transported f0Tf.1'A hflh lf"l'l n,"":f. f?·'rc;.h ~CO?I\. ·t:P'i't'· under customs transit in a transport-unit carrying hflh·,.OJ.I\· ~ l.fl ft. I\..-:,-. lJJ> JD':'t'. 0·,.61-}, '1·0·}· fOTf!}!}'lf other goods at the same time, provided that it is f·,.m,._"1 hlt~A OJcil'J' .,.r.c-':' hVl!1!111 111\P'AffJ'I· satisfied that the goods under customs transit can be identified and the other customs requirements 1\.t.cl-~ J!.:l-.foat\:: shall be met. W O'l·'r?h ·}·&·')H.·}· l,/,.)(1-oo- foaJ!, 04'1' ;t- ·t'~'i' 4/ The declarant or the carrier shall report accidents or fOlJ..f'ooffJ h~;J £DJ!,'J" ft\·,.mO<f' U·'l.;t- ,..,h(l·}· other unfor~seen events directly affecting the "lh"a&·ll.f'') h<}>&·O.OJc £DJ!,yo lt!1!11f £D"lfOJc~ customs transit operation promptly to the nearest customs station or other appropriate government Mtcl>&·O.fOJc 1\trrt:l""iOJc f1·9"c;.h ffJO.f mJ!,'J" h'111<0 body. "at\OJc t\A foo')'?fl·l· tttaA ~TC·l· 0?1:1.'1 ltt\0·}·:: ttli. fll\1-r?h +t-'ltt+ ODffiCJ+.)» 21. Termination of Customs Transit ~~ f?·?"?h ·l·&·'>H:l· ht.)(?-'1"''> 1\0?mc;.,.:,. 6J>JD~ II For the purpose of termination of a customs transit operation, the goods and the relevant goods ?"')?" 1\a>-1' f\J!.~t.'?Wfa>-'1 t•1t\'1t\"·l· foaJ!, declaration shall be presented to the customs station f\J!.a>-1\·: f'l•?"c;.h OTf'li1.fOJc: OTf,..~,£0- £DJ!,'J" of destination within the time limit fixed, without oot\f ?"Ah·t: f\J!,"IItlt hOTf.oot\h·,.OJc flJ:J> the goods having undergone any change and without ~.h"a&·ll.f''} :JC t\oo~t.7i f'l·?"c;.h ffJO.f£Do having been used, and with customs seals, fastenings O·l·m,..'la>- f'l.tL '1~-o OJcfl'l' oocl>t.-o ht\111-m·== or identification marks intact. ft./ foo~t.7i f?·9"c;.h ffJO.fm- lJJ>P';J: O<I!'J''J'c;. PC 2/ The customs station of destination shall, as soon as h'}~'JO• £D"lf£Do'l· (}·t\·9" :t>Y.ooU·'I.;rP':f. the goods are placed under its control, arrange without delay for the termination of the customs ooaJ."a;Jo;fro·'} OOTfl.?'l'l' f'l·9"c;.h ·}·&·')H.·}· transit operation after having satisfied itself that all t.t.)(?-oo·'} t\OTfmCJ<f><}> O·'l.:t'a>-') O?oo1':r:·l· conditions have been met. MIO·}·:: 1..1./.·A ~:lt·l· :111. 111 -l:•t•t: •i(i( ll.llt: ~i +'t iii'i.?: 'J.ll" Federal Negari1 Gazelle No. 82 9d• December. 2014 . .. . page 7772 t/ llt\.~»lV'l'7 · ODlf.J'(Dfl)(l}o oooo~f ODlf.Hltl<- 3/ If goods on transit are not presented to the customs ?"h'}ff·:f. ltl\lf'7 OIH·4'C O'l·sr'<-h ·h~·'1H:l· station of destination within the prescribed time limit for reasons specified in the directive to be t'Dlf. ~~t1· {J:J>PJ":f'· Ollt\!»l\"1'7· O·l·mfl'l(l}o f1.tL issued by the Authority, the guarantee shall be 'IY.fl (l)o/a'J' oo~l?i f'l·?"<,tJ tl)0,f(l}o H'}~ forfeited to the government. fl\Y.lfl· hlf'l O'f'fa•)•C, f·J·ft1(1}o 1'}Hfl t\OD'}'?fa·}• ·m. f.Y.l:Jl\== 11."'1~~'!( OoutfC 61'1 lll\a~J=J=Ilf 22. Trapssbjpmept II Transshipment of goods may be allowed upon ?il ot,taoor.u.m- 1 ot,~~1f 1 my.r O'J·sr><-h .~»'1/aC~·l· request submitted by the importer. carrier or by the ~,fat.'JOlf,OJo 'rf4: {J:J> hh'1~ 01/;l~'lf roY. t\A customs agent. D11:J:J 'lf Ooocf•fC ft. :J:rn f. :f·t'\A:: 21 Any commercial or transport document setting out fl./ D11')a;:(l)o9" ·1·1..1\1. liCliC:l~'} fft1 f')'?~ rof.9" clearly the necessary particulars shall be accepted as ft111~~'~f fl'l~ ftH.tJ h')cf'~ .,.I..~Dlf.'7·l· ~·t.v. lJ.~ the goods declaration for the application of this ~.ht'\&·fl,\"') .,.~'J'C ·1·4'flf,'1•}• f,';'llf'l\:: Article. 1:1 llt\.~»l\tl)'l· hill..l\1. If':' fl.f11m- 01J~~'lf Ooo4't'C 3/ When the Authority considers it necessary, it shall take precautionary measure at importation to ensure fDlf.~~t1lD-'} {J:J> hh1C O'"l.lDtl) 1.tt. ttooftf·l·'l that the goods to be transshipped shall be f l\. ,.~...,. .v. tT)l\ :1' 111 'l'l· .} lD-'tf (1)- '7. t\Dlf ;Jt\'r identifiable at exportation and that unauthorized fdCJ.fil:l'·/:\ f'J''}:J>ct ~C9"JI {J:J"(J)o Oot 11lO·l· m~·l· interference shall be readily detectable. t\.mia~ f, ":f'·t'\l\:: W fJt\.~»l\11)'1· 01/~~'lf Ooo4'fC \'011.~~11 {J:J> h~l1C 4/ The Authority may fix a sufficient time limit for the fOlf.rotl)O·)·') 04! flf'l f1.11. 11.11 t\,OJ/a') f,":f'·t'\l\:: exportation of goods declared for transshipment. (;! D11~~'lf Ooocf>fC fD11.~~11 {J:J> 4'l'r'l ;t-hia 51 Goods admitted to transshipment may not be subjected to the payment of duties and taxes. ~,f,ht.l\O·l·r :: CHAPTER THREE CUSTOMSPROCEDURESFOR CLEARANCE OF GOODS rr. Ot\il~'i 6? rct~~t&= 23. Examjpatjop of Documents apd Goods ?if llt\J'»l\tl)'7· f'"l.t\4'-h {J:J>PJ":f'· O·,.ODt110 -'tht'\&·fl.f''} II The Authority may, to ensure that goods to be f·Hil.. '7· oolf'l:ftD-'} ft0lfl;J1'r ~:J>P'~'} released are covered by a registered declaration. ooooCooC'l f?"Coo&·'l ·}·'H•'l 'loo·'l?J":f._'} examine the goods and take samples for t\00(1)-(1~ f,':f·t'\l\:: examination and analysis. f/ lJ:J>P':f: ODII.ooloo~O·}· m,v.r 'ioo·'J'P'':f·· llDII.mtv~.n·}· 2/ The declarant shall be entitled to be present when the goods are examined or samples are taken: ro.J>·}· JtM&·fl.r-1 h.J>&-fl.(l)o flP'ft~t-(l)o foo·rH· oo-n·l· provided, however, that if he fails to appear. the f,'f lf'A 1 lf'ir .~thl\t·n.r-·, h-1>&-o.(J)o OP'ft~t-(J)o Authority shall proceed to conduct the examination ttl\·1·'11 f 00:JH'I· .., 1\/.. tlftfl·}· tlt\P'l\ITJ'7· {J:J> or to take the samples in the presence of the fooooCooC mf.'/" c,·oo·c.· foo(J)o(l.(· ·1·'?11~'1 .fh'J'(J)o'il\:: warehouse operator. i:l lJ:J>P':f: mi.Dli./..·N'i·fl·}· m,v.r 'ioo·'iP':t: mi. Dli.mfl"l·O·}· 3/ The cost of transport of the goods to the place /vft' !r t\D11~~1fi 'ioo·'i P'~'·') t\OD(J)>(l.(• 'Jt'j M"Coot• where they are examined or samples are taken. the cost of taking samples and the cost of examination fDII.fllJ.t\'ICD- mat. 'h'M.II·'r OIJ'J'rCD-9° htt.u P'&- ;JC as well as any expense related thereto shall be f·l·f .fH m61a, f -'4.hl\&-fl.r-') t,tl'trfl,(J)o ;)1\/..'7·}· f,lf'J'A:: borne by the declarant. • 'lA' :~7i.?:Y.<tf. '-"/,.A ~,.:ItT ::III.IIJ 4:'1't: ii'l 11-'IC: 0 +'J li7i.1 '}.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7773 fjj 0'1·9"<;-h U'? ou(lt.:,· ft·f'(D(l~. Cjoo-CjJP':J'· (}ftp>~ll)'l­ 4/ The Authority may not be liable for payment of any ft"lh"&-(tf'') h.-,.&-fl.a>- fttfl h~f fouJ.69" ~"6·',.) · compensation to the declarant for samples taken in ftto·l·r:: compliance with customs law. (;/ rcou&- N·.V.l.'lflra>- IJ:J>JP":f· 0/J:J> -'lM&-1'\.f'J h·HiL'I··)· 51 Where only parts of the goods covered by the IJ:J>JP":f· a>-il'l' h6.~ fl~ hlf'l- f9"Cou&-a>- a>-m.·)· Ott.f goods .declaration are examined the result of such "lh"&-(tf'') ft·H'iL'f.·)· IJ:J>JP":f· IJ·ft· .,.LIJD1J. Y..lf~·~:: examination shall apply to all goods indicated by the d.eclaration. ~/ "lhftt-fl.f-1 .ttcl>t-O.CD- f·f'f.l.1CD- h"·A ?"Coot- f+<.·}·') 6/ Where the declarant considers that the result or IJ:J>JO':f· O·l'oollh·l' .,..,q~·,.}· h'Jf.t\.IICD- ••"'O OIJ:J>Jil~ partial examination is not valid as regards the ftf, ·f'Q;).'"/t ?"Coot- h'J"lf.l."? ll.m.ecl> .erttA:: remainder of the goods, he may request further examination of the goods and shall cover the IITQ;l.'"/tCD- f?"Coot-'1 f.'f•')-1''1 !»&- fllfi.ffiLA1lD-') expenses incurred by such examination. (J)f.tl. "lhftt-fl.f'') .ttcl>t-O.CD- ,ei'f~'l A:: ?,1 fiJ:J> "lhttt-fl.f''t· '"ltTft--l· f'"l ~h'lano·l· hlf~ t 7I Where the goods declaration is not made subject to f'l'?"<. h ~l.'"Ill. of: CD- "lhftt-fl. ftf, 0·1'1f\6CD- r-.,. verification, the customs formalities shall be applied based on the particulars stated in the 11C11C ootPt.·l· -f'L'Itrt f,lf'JA:: declarations. 1;/ flftl»~"l'l· ououtf fTouflhi: rl-'l.;t- JP'f') O'"tf(J)ffla>- 8/ Goods that meet the conditions specified in the f'"tf~ll· tJ:~>JP-:r~ .-,..v:D1J.f ·M'l':J:ra>- r·,.r.;.h ~»'1- directive issued by the Authority may be given ~»ctt·l· "'J"lt..llrflra>- ll.f.t..., t.'f"~:: priority in undergoing customs procedure. n. ocM=ex tl& r-ot rAht oo.,t'' 24. Placjpe ldeptjfieatjop Mark op Goods Iii 11/J:J>CD- Ocf>l.OCD- "lhftt-fl.f'') fT1111tCD-') f'l'?"<.h 1/ The Authority shall place identification mark on the goods where identification is required in order to !»~ !»C'l·l· ll'"lfiL69" IJ:J>CD-') ll~.f· '"ICDcl> ensure compliance with the procedure for which the hfiLftt Otrtlf')O·l· ttl. CJIIJ»AtTf.,. 0/J:J>CD- 1\f, goods have been declared. oollf ?"Ah-l· ll.ff.C"? f,rf\A:: fl OlJIIJ»AtTf-,. 0D'I.(J)t1JCJ>- ooootf Ollfl.(J),-.~CJ>- oo,-.t.-l· 21 The identification mark affixed to the goods or the hncl>r Ol\f~ rtf~ rn'Jf.'f· fO'I:j:j'lfCJ>-'1 ro~r means of transport shall be removed or destroyed by fiJ:J>CJ>-') 1-0'JH· lloomnf fl.CJA rrAn.Y.:r:') the Authority or by a person authorized by the oo(J)11: hfiLI\1. ltftf.l.:>:fCD- Ofi-I'+C 0/J:J>CD- CJJf,?" Authority except in the case of force majeure to be determined by directive of the Authority, where their 0'"/:j:j'lfCJ>- ftf, t-l'llm4- ?"Ah.f·~., II.CD1~ CDf.?" removal or destruction is essential to ensure the 1\,.,()· f'"l.rfl-·l· Ollii!»AtTf-,. CDf.r OCJIIJ»AtTf.,. protection of the goods or means of transport. 0TL4>1.11·l· ,-.CD- .f,lf'l A:: ~~. 6J-sP"f1 01\IIDAtt 25. Release of Goods "lhftt-fl.f'') fcf>l.Oft:fCD- IJ:J>Jilr 1/ Goods declared shall be released as soon as they are f'"l.f.l."' ?"Coot,. fl.fO:J> CDf.?" examined by the Authority or the Authority decided not to examine them, provided that: 'h'Jf.'"l f~oot.rt-1-CD- fl.CDfi'}:- U) f·l'hf\hf\o lJAlf-,. CD~?" hiJ:J>Jil~ :>C 0·1'ffH a) they are not subject to prohibition or an offence is committed in relation to them; f·f'LfJoo CD'J:~A ht\.11 I II) IJ:J>JO':f· f ·f'oof.fl-O·l· t,"?CJ-oH· flieD- f1·9"<.h b) where the conditions of placing the goods under the customs procedure in question are fulfilled; /»~ J»Cl}·}· h·I'OXft I m) 11-fl f-l'f.l.1WfCD- IJ:J>JO'f') Otrtoollh·}· h"?fl'fi c) in the case of restricted goods, the permit issued by the appropriate body pursuant to the relevant ()/lCD- 0'? OOU'l..'f· htrtoollhTCD- nltA f·l'"'tn law is presented; and L:J>1: hcf>l.O! h'l 'll\' Xi'i.!;f.G'!i 4.1../.·A ~;Jt-l· ;Jfl,."l 4:•rt: ·ii·!l IIP.C: r.iJ 4''1 ito.:;, '}.?" Federal Negatit Gazette No. 82 9°' December. 20 14 .... page 7774 oo) ooh~.A t'01J.1fle& 4'l'l'£f :t'htl h ·t-h~. f\ mf.?" d) any applicable duties and taxes have been paid or 'Pft·}·£J h4'L.O E security is furnished . m~.Ye&~ · oo(\4'~ ,,(\fire&:: 111 llf\rut\llJ~· 01J.~.ft·l;<. 001J.Ymn1or ooootf ootJil·l· 2/ The Authority may, in accordance with a directive ~,ftoomm- 06:1'?'~ 1\f. fl.h~.t\ t'OtJ:Ifle&' } 4'l'l'£f issued by the Ministry, release goods upon receiving :t'htl O·t·ml'\~ 'l,lt m-ft'l' f\oon~. t\ 'Pft·l·£J 1'\'l'.Y· a guarantee from the importer to secure payment of the taxes and duties within a certain period of time: h'}~.f\4'.P. fl.ff.C'? f,:f·f\A:: lf':'?" OH.U O,f.~·l· provided, however. that the period of such deferred flcf>l 'r£J :t'hft nEt:.r t'OtJ.I'\mor ·1.tt hift m&··l· 01\f, payment may not exceed 12 months. fl.lf'} nf::f·A?":: ;,:I cf>l'l' £J :t'n t1 f\ oom 1'\ '} £Joo· £J JD :l'. ·t· mtl f.ro· r ·I;h ~. n 31 Where samples are taken and technical documents l'\'l!-q:£f t'flf\oo·f ~,tl·t- ft'·l· t'01J.ftl~.t\'1 001J.lf'HH· and expert advice is required to determine taxes and 1.1t rsrocoo&.e& e&m.·l· hoo:J-m.P. o&.·l· duties, the Authority may release the goods with security before the results of such examination are flflrut\llJ'I· 'Ptl·l·£J h'}-'t4'C·O 001J.('l'? 6:Pm-'} known. oot\4'~ f ,:f·f\A:: W t'·t-f\t' U·'l.;t" ht\f\ Otl·t-4'C Mt'}.(' -'thi\&·1'\J,..} 4/ All the goods covered by a declaration shall be rOtJ.o~.~ · hJ>JD:r. oo/\4'~ fflflrm- Mt'}.(' 1\f. released at the same time unless the condition requires otherwise. ~m· == 26. Replacement and Compensatory Goods ~~. osr-+h~+c; O"'i"lf~T il{\DIJ.111- 'h?P'"f II Goods imported for home use may be at lowed to be M Mt1C e&tl'l' Et:~:J- 1'\.fiA mt. '''IC a>·tl'l' t''lfl h:#' re-exported and replaced within one year from the OtltJ·t-·l· CDf.?" O·OA7i-l· f\;J"f\oof\·}· 0,1\0lJ ootpt\ date of importation without additional. payment of duties and taxes upon the request of the importer if ltfloo?fA (J)f,'}" r ·t-~1\ ltf\OO{f'} t'·t-'11\ Mt'}.(' they are incompatible to their intended purpose due O,oo·l· ?.It m·ft'r ·t·oot\(1 )t'}~.mllJ Onftoomor to defect, error of consignment or their 'l'f<l: h4'l0 h:#'lD- h't1C )t'}~. mllJ ·t-f.C? incompleteness. O?"·l ·n'l·l· t'01J.ooll)e& ·t-ool\1\f. 6:1' ·t-(J;l.01Jt 4'l'l'£f :J"hft 1"\f,h~.AO·l· mf. n'IC )t'}~.1fl fl.&.</>Y:f\·}· f,:}'·f\A: : ~I OH. tJ ,,.}<f>?\ '}O·tl ft '}<f>?\ (ji) t'·t- J'. '11'1£& 0. c;'C?" 2/ Notwithstanding the provisions of sub-article (I ) of O?"·l·n'l·l· t'OtJ.oollJm- ·t-oof\1\f, 6:1' mf. ft1C this Article, if the Authority is convinced that the hoo'?fl·~ O&.·l· OftU·t-·l· mf.?" O·OA7i-l· f\:t"f\oofl·l· goods found to be incompatible to their intended 0,1\0lJ fl.m·t\ ft\?ff\o,.·} mf.?" YA·t-try,'\e&'} 6:1> purpose due to defect, error of consignment or their htt'IC h'}~.mllJ 01J.('L.'? t'01Jf,?ft\ oolf'l·'} incompleteness cannot be re-exported before the replacement goods are imported, it may allow the flf\rut\llJ~·1'\.f?"'}O·}· 6J>or O·l·ml'\'1 1.tt. htt'IC importation of the replacement goods without h'M.mllJ f\01J.('l'? ,,tloomm· 'Pft·l·£J h'}~. f<f>C-fl payment of duties· and taxes upon submission of a 001J.('l'? mf.?" 6:Pm· f\n'IA'?fto·l· t'01Jf,e&A hlf'l guarantee for the re-export of the goods within a t,{)oo(.J;).m· 6:Pm··} flflf\ruAilJ'I· h'}-'tftlln-o certain period of time or, if such goods cannot be used for any other purpose, after their delivery to the 001J.('L. '? t'01J.ooll)e& ·t-oof\ f\f, 6 J> 4'l 'l'£f ;J"htl Authority. f\f,h&.t\0·}· O?"·l·n'l·l· mt. '•1C h'}-'t'lfl fl.~.~.(' f,:f·f\A :: ;_:; Mt'IC m·tl'f' t;:~;r 1'\.IJt\ mf. '''IC t''ll]e& 6 ..P 31 Where it is ascertained by sufficient evidence that 0-'thi\t·l'\.t"'l· 1\f, h·l·1f\Oor oom'} ..?C 1'\,'I'IOC goods imported for home use are Jess than the quantity stated in the goods declaration, the Authority '/•.('(\·}· J'f\0·)· oolf'l· 00+. 01J()L.Ji l'\.l.:J1'l' may allow the remaining goods to be imported or flflrut\llJ'I· t'<f>L.m· 6:1' ·t·DJ.A.Y· h'}~.'lfl mf.?" refund the amount of tax and duties paid on the flt\'lfll& 6:1' 1\f, t'·t·h~.(\ 4'L.'r£f ;.t-h() ·t·ool\ 7i remaining goods. h '}~.f.L. '? fl.~.~.(' f,:f·f\A :: ft. 6?P'"f1 t\'1, 11CD-CD-C ll"ooA+-l' 27. Release of Coods for _free Cjrculatjon iii flU'? flt\1\ IJ·'t:J· ltA·I· Y. ~'/'I fl(H··N: 0 "/')';:m·?" 6:1• IJUnless otherwise previded by law, any goods may .,.l/l''i ;J·)l() 1'\f.ht.Afl·)· 1'1'1'1 'IIONU·C ~,f,fl·l·~')":: , not be released before the payment of duties and taxes. ftl Y'l·?"<,tJ b.CliTII'I:I: ·Hl'im·'i' t'l~'f 'llm·m·C: Y·l·t'l·l··t· 21 Any imported goods that have completed the 0 "l'i:l:m·?" \"'111. o ..J> ~,·1c: m·fl'l' 'h'H'.·t·uoL·I· o..J> necessary customs formalities and released for free f,·~tnt·A:: circulation shal l be considered as domestic goods. 1:1 1'1'1'1 'llm·m·C: Y·l·t'l·f>·f> o:J• 'h'1Y. ~\'JC m·fl'l' 6:1• 3/Goods released for free circulation shall lose the \"O"J.;J· f,fl·)· '} II· ~.:J· llO"J.h·l·t'l· ·)· ?"h'}Y·Y· :r t'I,J'fl) status of domestic goods where: y,:f·t\t!\!- 11) o:J• JD:p h·l·t'l•l•</? 11)!1 t'l~'f 'llm·m·C Y·l·t'l·t•·f>n·l· a) the goods declaration for their release for free Yo ..J> ~JJI\t·fl.Y''} U.'JCf~·f:'} lanJ ; circulation is invalidated: ·· 1'1) m.f. m·liJ~ Y0 "J..'\n rc·l· 1'1°'1'1-" t. ·)· WI'&. o..J>~·l· b) they are imported for inward processing and f'JCJ'i flcJ•t.rr ·t·oot\7i mf.?" fliim·:l:c flC'~·l· treated under the duty draw back or voucher YU"J.fl·I·CJ'J.~· fl. tf'> i scheme: ~) they have to be re-exported in accordance with '") Y·l·llt\i'i m.('.?" 'l't··f:'} J'Amn«<' nontf~· ?"h'}J'·l· ll·I·'Jllm· m·A uo(lL ·l· ·l·ont\(1 h~,·JC: 'h '}~.mnl the terms of the contract due to the fact that they . YliTI.Y.L"J fl.lf'} l m.('.?" are defective or fail to meet the require<! standards; or on) o..J>m· ·f'onA(I fl.o>nl mf.?" UlJI'IP't\fiJ'i· d) they are re-exported or used only for th( t'l·l·t.•t•Y. t,'Jt\"11'1"·)· 1l;f fl.m·A'I «<'L'I''i ;J·hfl permitted purpose and subject to drawbad ·t·U~Jt\'li YliTI..V.L"/11·)· fl.tf'}:: system. 'ft.b:t C\f,I.Cll fb:f' hlDtlJif P'C~T1 ll"ooLJ\r 28. Pre-arrjyal Clearance 1/ The importer or his agent may lodge hi s declaratio1 Iii t,flonat.m· mf,?" mh.t'l· o!Pm· hanY.: L(l· fl&,·)· Yof}> with suppo!)ing documents prior to the arrival of th ~.nt\t.·fl.\"'1 'h'.' ~''lt o·,p.:f·'} flliTicl>t.·n t,flcJ>J':uo(n· goods and may request for a pre-arrival clearance t• h'}-'tont.on?t'l·)· 'ht; ro:P ont\cJ><I!f >.·>~.flmm· be issued upon examination of the declaration an· t'l.m,e.:,. f, :l'·t\A:: supporting documents. 2/ The Authority may examine the declaration an ~~ llt'IP'Afll~· o:J>PJ:r" hon~t.ll:fm· nt.·)· rcJ>t.flt'l·l··> supporting documents presented to it prior to th Yo:P ~.ht\t·fl.r-'1 'he; f.;J&. (l'Jf'.:l'- hont.onl. 11;)1\ arrivaiJ~of the goods and issue release of goods rig! o:Por 'h'1Y.f.L(l 'h'1-'tlDfl) YliTI.J'fl:f·A ont\4'4!Y t'l.fllf upon th-eir arrival. y,:,··t\A:: trB. 6? h1'1)++ 01 1\ f'h? hlDtlJ1' FC~T1 ll"ooLJ\r 29. Clearance Sybsegyept to Release of Goods The Authority may release goods •prior to tl· llt'lruAIT)~· ro:~> .q,nt\t·o.r-·> ~,:,.~..n.m- o:~>m· h·t·t'l4'4' completion of customs formalities if it is satisti' fl'll\ ro:P t,mfl)'l' f1·9"?h P'~llC'H· t'l..t'm'lcl>cl> that the declarant can subsequently accomplish a h '}.f.ti"J. :f·A IJon~fl·)·'l flllt'IP't!\11)~· ·f'cf>l)f, ~·)· ft'lm· the custom formalities; provided, however, that tl r6f.b~·~=·> 'P'l 'P'l 11C11C':f. r .f'H r·>'?~ m.e.r ~&.oAce declarant produces a commercial or offici document containing the main particulars of tl o~.~ 'h'l 'h '1Y.~,fl&.l\1)·t:r ·t·htf.f. 1\:tr·> fll"l:lflm· consignment concerned and acceptable to tl c~>t. rr 'l :r h ll 1'1. on o-o t!" :f1'1· •> r U"J. y t..? '?'1' cp,.. ·l·" Authority, and that security, where required. h h<I•I.Ot'l·l· ro ..P ~,cnfl)lf P'~P'CO,·t: hoom'14'4? fl&.·l· been furnished to ensure collection of a1 o:Pm··> 1\.1\cl>t'l·)· y,:l··t\A:: applicable duties and taxes. 1..1.(,.A ~;Jtor ?11.111 -ll'l't: iii( U"'C: <!! 4>'J K7i.:t <J.9" Federal Negarit Gazette No. 82 9111 December. 2014 .... page 7776 rcM·'i: ht-i- CHAPTER FOUR l\oo1'11.7f"f TL""'f. hl\"'f.lf") f?-9"<-h F.,- CUSTOMS PROCEDURE FOR TRAVELERS FC~T 0. Ooo'l11.7f"f hi\"'1.4'Cfl f/J? .llhl\t-lLf-1 30. Goods Declaration by Travelers M "'l'}~a>-9" oo'}11.~ tu\tHa>- /J:J> O:J>A -'ttll\t-1'\.f"'} 1I A traveler may be permitted to make an oral h'}-'tfcf>Cfl 1\.t.cf>Y:I\·)· f,":i·I\A i lf't..?" oo'}11.~a>­ declaration in respect of the goods carried by him; CD1. ~l'lC I\01Jfi1Cl·)· CDf.?" CD1. a>-~ 1\ool\tl f fHa>- provided, however, that a written or electronic /J:J> f'}'?Y: Clut tl\a>- 1\lf'} n~m·~ rot.r declaration shall be required for goods carried by a Mbt\.ti·)·C'l.tlfl H9o -'ttll\t-O.f"'} h'}-'tfcf>Cfl oo1.l.'? traveler which constitute an importation or ~\/\0 ·)·:: exportation of a commercial nature. J./ CDI. ~l1C a>-fl~ f1Cl oo'}11. ~ hOIJ.h·t-1\··)· fOIJI\/,.f 2/ A traveler on arrival may be allowed to make a ooflooC1· ~,'}.'~.'} ooC(Tl OOIJNi~ -'ttll\t-1\f"') declaration by choosing between the following h'}-'tfcf>Cfl 1\.t.cf>Y:I\·)· f.1·1\A:- types of channel: U) Otf' ;J £Df,9" 011'1·)· cf>l..~'i :t'tlfl hOIJf,ht.AO·)· a) a channel, identified by green symbol, that is oom'} nl\.e fAlf'l· wf.?" tiAhl\ rot.?" 11.11 for the use of travelers carrying goods in fA·I·1.1..1Clra>-') /J:J>f»:T· ffH- oo'}11.7f>:T· quantities or values not exceeding those h'M.mcf>oo·n-)· On/..'}~9.. ?"Atl·)· f·l'/\fa>-'} admissible duty-free and which are not subject fOIJI\&.f ooflooC l rowr to import prohibitions or restrictions; or /\) n'P.? ro.er OfltJ·)· cf>l..~'i :t-nfl hOIJ.eh&.An-)· b) a channel, identified by red symbol, that is for the use of travelers carrying goods in quantities oom·} ol\.e flf~· ro.er tiAhl\ rot.r 11.11 or values exceeding those admissible duty-free f ·I'1.1..7Clfa>-'} /J:J>?J:f ffH- oo'}71.7f>l· or which are subject to import prohibitions or h '}-'tmcf>oo·O·)· Ocf> f. ?"Atl·)· fT/\fa>-'} restrictions. fOIJ1\/,.f ooflooc:: 3/ The Authority, in co-operation with other relevant bodies, may use internationally standardized t=/ Cl/\FAfTJ~· floo'}11.7f>:,·. 1\f. fOlf.t.~ooa>-') f?-9"<-tl advance passenger information, where available, in <t.~~C'i f f~ fa>-'} /J:J>PJ':J'· fooAcf>cl> -I''?ClC order to facilitate the customs control of travelers 1\0IJ<f>l\mlf~ -h'?Cffl ltl\fa>- t\,fto:'f· ~,ttl\·)· ,:JC and the clearance of goods carried by them . floo-I'ClOC qf\SJD ncf>lf~ 1.1.. :4ra>-'} f mflct.'i flcl> Y:OIJ.f 1\.11- f"'f.1·/\· f·l'l'\4-tPJ':J: ool.:4?J':f'· It/\· 31. Storage of Goods Carried by Travelers h~tl. U~· 1\.mcf>?" .e7·1\A:: Goods carried by travelers shall be stored, subject to the t]JJ. flOD")11.7f"f fTftl- IJ?P'"f OD,?H'l. Th"''"fTOJo conditions prescribed by the Authority, pending 1t")JI,.,~ hl\"'1$': l. '? clearance under the appropriate customs procedure, re- floo'}11. 'ltl· f-1' fH· /J:J>?J:,·.:- exportation or other disposal in accordance with this Proclamation: II at the traveler's request; 2/ when the goods concerned cannot be cleared immediately; or 3/ where the other provisions of this Chapter do not apply to such goods. et /J:J>?J:t: OH.U 9"/Jt-fi~ t\.f\ol· Y:'};J1f»':i· oou•t..·)· l\.fl·l''i1~ fOIJ ,e':J'·/\- o.lf'} 1 'lA' ~7i.~fl'n 1..1..&-ll. ~.7~+ .7~"J •1'C ff li.IIC 'J1t +l 11ll ,,,. Federal Negarit Gazette No. 82 9lh December, 2014 .... page 7177 h"?ll1l ll"a>- f?-SJO~h ~'I ~C'}-l· 1.ilhDII.il-t-'i'1~ t mt. a>-6f." .,ool\{lm- 1.ilhDII.mlfl' m~r OtlU h'P~ ootPl-l· Ot\1) oo111: 1.ilhDII.m1~ f:lil ll"~l\fll'l· rD~~.mil'i' :fro- :t-1:oo IJ' 'I.;J-sP"f 1.1t..,mO-l! tf'la>- Ooo;Jtt1 .,.h011"f.,.m- 1.1-'t.f~ ~1./.;Jl\:: !11. houJ1~'l(J)o .,.,.,..,. ll""7.=J:t11 ?iJIIJ 32. Unaccompanied Baggage AI hoo11t.~m- 4'1:'1" mf,S"' ti"?f,-f· fDII.t.Cil mf,S"' 1/ A baggage arriving or leaving before or after th fDI1.~~1# foo171.~ 7i1fll hoo111.~ .?C h1lC' traveler shall be cleared under the procedur "D'/.~~11 7i'}fll _,L~"7. ODII.tf'la>- m~r Ot\1) <l'"l\ applicable to accompanied baggage or under anothe simplified customs procedure. fl" f1•9°?h ~'I ~C'}-)• OOlP/.-)• f,il.,.CJ1~l\:: f/ 011'}~(1)-SJO a>-hl\'i' r·,(lmm- (l(l)- hoo11t.~m­ 2/ Any authorized person shall be allowed to presen .,."~"'· f-t-~~tt1 7i1fll oo11t.~m-1 mh"" f?-SJO~h unaccompanied baggage for clearance on behalf Oi the traveler. ~'I ~C'}-)· 1.1-\L~SJOO·l· "IT<Jf:l"? ~"fl)l\:: rJJf. "J'?1: ,,.., fD'J &otft {1/'SJ'"f'i f,l\ OD11\1fsP"f 33. Non-Commercial Goods and Personal Effects ~~ ott.u h'P'1: htt:l\ ht-·l· Ot\1) IJ''I.:J" r.,. t. '111a>- 11 Notwithstanding any provision to the contrary under Part Four of this Proclamation, a system of flat-rate o.cicr n"?ll1l t"lD- tr'i ft 1~ "'}"11: '}1)011 assessment of duties and taxes may, where fiTIJ~a>-"' Ooo17t.C1"l· rot. h1C a>-il'r fDI1.70· appropriate, be applied to non-commercial goods (J)~SJO (J).( lD-Q.l. fDII.lDffi' (J:J>P'1·'} 4>/.'r'i' ;J-hil imported or exported by travelers. ·· nlDI\(l') ODII.oo"h-l· lD'r ftf'l f ;J-ttt: S"'fll'l. ~C'}·}· _,L~Dil. 1\.t.l."? ~"fi)IJ\:: II oo11t.'lf>"f f"?l\ 001l\1tP'"f'} h4>l1'CJ ;J-hil .,, 2/ Travelers shall be allowed to import or export tf'la>- lDt. h1C a>-il'r ~ttro- "oo"?fl·l· lD~S"' lDt. personal effects free of duties and taxes. lD-6f." ~tim- "ooa>-fll-l· ~L 4'1:1):f'Pl\: : r/ _,ool)7i 'I'Pt oo11t.'lf>"f 01-SJO~h hAA a>-ll'r "'~~ 3/ Returning residents shall be permitted to re-import free of duties and taxes personal effects which they 11m-m-e .,.".,.m- r'lo~c; ~tt'P:fm- rrolfl' f"?A took with them at the time of their departur~ and oo1A1tP'"f'} h4>t.'rc; :J-hil .,, tr'lm- rot. n1c which were in free circulation in the customs a>-il'r ool\{la>- "Otfll?CJ-l· ~L<I'f:l)r'f'l\:: territory. 9.1 'I'Pt l)l\tf'l oo111.~ f"?A oo1l\1f1Pr'} Ottt..flf'l-l· 4/ Where it is necessary to lodge '\ temporary f011il10.f -\hl)t-{tf-1 011:t-l1l hilLI)t tf'i {t 1~ admission declaration for non-residents' personal effects, the Authority may fix the time limit for the ll"~l\fll.,. oo'}11.~a>- O'I·S"'~h hl\l\ lD-il'r re-exportation of such personal effects by reference fDII..f ~O-l·'} ttl. OITIJ7'i't111 f"?l\ oo1l\ 'ltsPf: to the length of the traveler's stay in the customs .,.ool\(la>- fO'f.lDlfl'O-l·1 fttt. 11.11 l\.lDil1 ~fl)l\:: territory. (;/ ll"~l\fll.,. oo'}1t.~m- 00<1! S"'h')f·l· {tm~:t> Otlu 51 The Authority may, at the request of the traveler on the basis of valid reasons, may extend the time limit n1<~'1l 1o·il n1<~'1l (9.) ootPt.-l· r.,.rolt'lm-1 r1.tt. fixed pursuant to sub-article (4) of this Article. 11.11 l\.ft-11ooa>- ~"fl)l\:: 'kl lDt. 1-S"'~h hl\l\ fO'f.10· lD~S"' h1·9"~h hl\l\ 6/ The conditions under which travelers entering or fO'f.lDlfl' oo')1t.'lf>f ft-1\:fro-·} oo~~'lf oom4>9" leaving the customs territory may use their private means of transport shall be determined by directive fO'f.l·t'\-0-l· IJ''I.;J- CJ"~l\fll.,. OO'f.flDflla>- oooott to be issued by the Authority. f,(J)(l c;l\:: '!J 'I'Pt J'Atf'l oo'}11.~ Ottt.tCf'l-l· ~fi·)· f1CJa>-'} 7/ A non-r~sident traveler may re-export temporarily f"?l\ oo1l\1f h1CJO-l· a>-6f." Otf'l t\1) f?-SJO~h admitted personal effects through a customs port- lD1.11 ool\(1 f,fi "oolD-fll-l· f,"fl)l\:: other than that through which they were imported. 1..1.~A ):.»t-l- :.»ILIIJ <I!'I'C Tl IJ~C 0 +'l llU 't.r federal Neprit Gazette No. 82 911> December, 2014 ... . page 7778 ~~ 111\P'Atl)~, oni..:J (J)f,lJ" hn:,Or o"f, mr~ 8/ The At!thority may not require the re-exportation of rtnfi· f(J).(oo") (J)f,9" Oil)?" f1'1~') f'?A personal effe.cts of a non-resident traveler which have been destroyed or seriously damaged due to oo1A1f ~tpt fAlf'llD· oo111..~ ooA{'I f,fi accident or force majeure. h 1-'t(J)tl) artil11..1: r 1\oi·r=: • . Olt=Mt\#- OD111..tt'"f 34. Trapsjt Trayelers Transit travelers who do not leave the transit area may """"tC. oo'}?l..?f"f ri·t-1tti· nlJfiO.(J)o') hillJAI\+• not be required to pass through any customs control; Y:lil f1-9"t;.h •TTC . t,f,l..l'?fiT(J)-9" i lf'19" provided, however, that the Authority may maintain fii\P'Atl)~ o~·t-1tt i· n••fiO.(J)o "f, nm:J>"f, •TTC general surveillance of transit area$ and take any IIIIY:l'?CJ f1-9"t;.h (J)"}~A 1'L~O}A fart.A 1'Ctl)&. action necessary when a customs offenc<( is suspected. tt.cic niiL"tCJ>-1 her~ ooCJ>-flY: f,"f"A:: fJI.hoont.!"f fart.hm- f'trS=h b1A7tkf"f1 35. lpformatjop Copcerpjpg the Customs Facilitjes Applicable to Trayelers no'"l.oollh-tz oo'!soJ= fii\P' A tl)~ l\oo11J. ?:f'f fart.flm f1-9"t;.. h n 1A'?1\o.Y.'f1 The Authority shall make availabl~, through the ·fatt.ool\h·t: oot.~P''f onartc~c; oh 1"/t\.11~ •J:'J*P'"f appropriate means, information concerning the customs facilities applicable to travelers in the Amharic ·and -f'H;J~1'(])- n'?fi<O~-l· fi"T(J)o oo11P.'f · l\oo1?1..7:f'f English languages. +1..&·1i h1-'tlf~ att1:t.'? nl\o-l·== CHAPTER FIVE r6~~ t.rot CUSTOMS PROCEDURE FOR IMPORTATION AND OTO:t lll\"7.70='i 01\DIJ.mm- 6/'IPJ= f'trS=h EXPORTATION OF GOODS THROUGH THE t»)t»C'tt POSTAL SYSTEM I I. Cu\t~h tTTC 36. Customs Coptrol 07'il;t- n7A '?fro·}· Oh-A (]).( n1C (1)-{IIJ' fll7.1flo Goods importeq or exported through the postal system shall be subject to customs control. (J)f,fJO hn1C fD'Yl.(J)fll' IJ:J>P''f f1-9"t;.h .1'1'C f,l..l'?tl:ftpA:: . fi, trct r"''t:l.7 .,llo;t 37. Duty to Report f7'ia;t- n7A'?fto-l· P't- h1-'tlPt- f1'L+I..I\-l· Any person authorized to provide postal services shall att1~(J)or fl(J)o OTil:t' (]).( n1c (J)oiiT ill\?o-·l·c; (]).( report by means of a manifest or in any other approved manner, all goods arriving or departing through the (J)-ISJ.l' h1C ill\ art."h- lJ .4>P'"f f lJ .4> 11C11C 00"/l\6lil, postal system and shall present such goods to a oatt:,Ot.-n (J)f,fJO t\A f1'L+I.. farti\(J)cf!f H~ ooom+r customs officer for clearance. I\OIJ.ool\h1'(J)- f1-9"t;.h i'i-9" 1171\(J)c}>Cj IJ:J> P'~"}rr' 1\ht\.t-"Jil '"l+t.-n nl\o·l ·:: 38. Postal Goods Declaratjop fJZ. r ro;~= 6/'fP"f -'lh'*t-ll.r-1 M o~il;r n?A'?~r>:,. Oh·A (]).( n1c l\1fl mf,lJO I I Where any form completed by the sender, label hn-ic t\D'l.(J)tl) IJ:J> o"h.(J)· f1'flm oo'?l\6lil.: affixed or supporting documents produced in respect of goods imported or to be exported through 0/J,.4>(1)- "f, f 1'1\mL lJO A h:,. (J)f,lJO hlJ,.4>(])- .?C the postal system shows that: f+lO artCJ:f(J)-fJO l...?k 0~1::- U> f/J,.4>(J)- tp;J Oflt\P'Atl)~ h1'(J)0'1(])- O"f, a) the goods have a value not exceeding the value ft\ootr~· 1 fD'l.fl;J"/1' hlf~ i determined by the Authority; "> 6:J>(])o1 (]).( n1c t\artil?tl:,. mf,r m.( aJ.tSJ.l' \ . b) Importation or exportation of the goods does not t\oo"h lPC1'~h.:,. ,fartffl~.A1lD· oolf~1 require certification; and t\.fl:J"/1' fart. ':f·A hlf~ ~ he; 1~ '- t1i.tVi:'iJ l..f.{,.l\ '1;JtT ;JtL"' <1!1'C fi IJ"'C; 0 +1 f1i.~ 'U" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7779 m> m~ n'IC m-il~ f'lflm- IJ:J> hn1C m-il~ tt=J!:t- c) the imported goods do not require to be placed CD-al. lll\ 1\A f1-9"?h P~ PC~r ftl'ff,oo~fl under a different procedure other than the oolf~·'} fO'f..fl;J~~ hlf~! customs procedure applicable to goods for home use; i'ci>Cif,~r f11 -'lhl\t.O.r-1 ~'J~cl>lOflr IJ:J' such form, label or supporting documents shall be considered as an acceptable declaration for the -1'-f~C: f1·9"?h 6:CD'ft\.t f,h'i'lD'Jfl;t't.\:: purpose. of customs formalities. f./ nttu n'Jcl>f\ 1o-il n'Jcl>f\ (?i) hrool\hi'm- m-a1. 2/ A separate goods declaration shall be required for goods imported or to be exported through the postal 1\lf~'i" nTil:t- n'IA~tto:r nh-A CD~ n'IC m-il~ system and are not covered by the provisions of sub- I\1CI CD f,9" CD~ lD-<SJl' N"lA h IJ :#' &.(}-"} f :,f1\ f {J :#' article (I) ofthis Article. "lhl\t.O.r-') ·1-'l"t.\.Y. oo-l'lfl nl\0·}·:: 0J#. m-ht\'1 lll\oollmt 39. Qeleeatjog The Authority may delegate postal service providers to CII\P't\111'1· 1\Til;t- n'IA~/to·l· ~C~.Y.'f CD~ n'IC collect duties and taxes on goods imported and m-il~ flO'f..1fl-'i" hn'IC flO'f..CDffi' IJ:J>SD"f 1\f!. •i'l~ 'h'i" exported through the postal system. :t'hil 'h').&lc'lflilfl- fCD-ht.\'1 P't.\111') t\.ll~ f.'fi\A:: 9"6&=~ lll:llt CHAPTER SIX 01""11: b1A1«kt "7=t=t'lfs»l- h5' O.,.tl bJ:SDl- CUSTOMS PROCEDURE APPLICABLE TO MEANS h9"l-t '*& ll0'"1..4-Sr r.,.r<-h e) P'C'tt OF TRANSPORT FOR COMMERCIAL USE AND STORES !1. f11!: b7A1tt-t "7:1:1'!(1 01.1Lf'f!)t 40. Temporary Admjssjog of Meaps of Trapspod for Commerejal Use ltl:\79 Q"oot;:tt 1I Any means of transport for commercial use, whether Iii D'l1~m-9" <SJl'"rl· ffH CDf,9" fAfH f1~~ loaded or not, shall be allowed to be brought n1A~tto-l· 0'/~~'lf:- temporarily into the customs territory relieved from payment of duties and taxes, provided that: U} fl1-9"?h hAA m-il~ Mt'IC ro-il~ 0'/~~'lf a) it is not used for internal transport in the customs territory; and h7A~tto-l· f~f,ro-A hlf't 1 'he; b) it is intended for re-exportation without having /\) flhlll:l'i'?"- 9-'h')f•l· hO'f..~Cilfl-l· oo~O~ undergone any change except nonnal 'hC~'i" t h-l>fi.Y.l-'1 '1~~ oo~n~ tt:J!;t-'1 · depreciation due to its use, normal consumption hbilLI\t ~1'1's»l- Oili'ci>C 9"19" 1\CD-~ of lubricants and fuel and necessary repairs. ltf,~l~O-l· -f'oot.\(t hn1C 'h'J.&lCDI11 1\0'fl:l~ ;t'il(l htf't f cl>l~'i" /tf,hLAO-l· Attl.f'f't-l· :t'hil CD" 1-?"?h hAt.\ 'h1-'l1fl f,Lci>~A:: 2/ The Authority may require security for temporary 11 llftP'l\111.,. /\1-SJD?tJ ·~~c hilLI\1. cr'i c'l.f71ro- admission of me~ms of transport for commercial oro-~ n7C Ob~flfl- fi'ooH7fl f''t~1: b1t.\~fr>-l· use duly registered abroad when it considers it 0'/~~'lf Ottl.f'f't·l· 'h 1-'l'lfl c'l..L-l>1: 'l'il·l·'J essential for the purposes of customs control. 'h 1-'lci>Cfl/\-l· 1\.mf.-l> .e1·1\A:: 3/ The Authority may fix a time limit for the re- r/ 'li\P't.\111.,. rD'I~~"" P'&- u·l· fD'f..lllf.:J>:fro-1 exportation of means of transport for commercial Uo'l.:t'?'l- fl0'/1'i"Hfl f1~1: h1t\""'ir'-l· 0'/=t=t'lfro- use, taking into account all the circumstances of the -f'oot.\(t fO'f..CD1110-l·1 fttl. 1~11 t\.filc1>9"~ f,l-~A:: transport operations intended. --- - ----- 1..'-lrl\ ~;Jt-l- ;JH.IrJ 411'C ft U~C .. +, 17i.~ 't.f" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7780 W llitP'lV'l~ ODif.ooith+(D- (l(D- ~f<t'l ++llf..'l-l· 4/ The Authority may, at the request of the person l)ft(D- 9"h1f-l· "f.. ·t-ooP'C.f· OtltJ h1+~ 1CHl concerned and for reasons deemed valid, extend the period fixed pursuant to sub-article (3) of this h1+f,· (r) ooUJt..i· r+(J)fl'l(D-1 rtt1. 11.11 Article. "''t-119" f..'fill:\:: ,i. ooit'PdJ~'f'i OOUMttp"f O'l,tl.t'f:'IT 1.111.11l- 41. Temporary Admission of Parts and Equipment Qiloo'i!tt /ir-it~'l·}· ooA).Ij=t '"llr1~fi hff'H (J)f_.9" htnl'IO-t 1/ Special equipment for the loading, unloading, handling or protection of cargo, whether or not it is fDII.fil/..1:\'1 1:\~ oo•~tf h1'11.' h11:\'1/r·)· capable of being used separately from the means of '"I~~ 'lf(1)- .,. '11'lr h 11:\ '1/r-l· It f.. it,(V-I:\ fDif. 'f1:\ transport for commercial use, which is imported fl.lf19" llf..lf'J9" h1'11.' h?l:\'1/r-l· "l~~'lf(D- .?C with the means of transport for commercial use and is intended to be re-exported therewith, shall be ·t-ool\(\ f'"/,(J)ITJ hiah lf 'l .f.' l.il + l.1''1 ;I' hil allowed to be brought temporarily into the customs 1\f..hl./:\O·)· h1'11.' h?l:\'1/r·)· '"i~~'lf(D- .?C territory relieved from payment of import duties and Ott1.flf'l-l· (J).f. ?-9"<-h hAl:\ h 'J.-Cl?l'l f../..+~1:\:: taxes. lf'to9" hilODQ;l.(D- f++f /.(1)-'} hl'tl:\ hh?C '"I{l(J)II'J·) · (J)f-.9" itllitP'1:\ Ill~ '"lillh1l f.. tfCO ;r 1:\:: 21 Parts and equipment which are to be used, in the f./ 0tt1.f'f'li· (J).f. ?-9"<-h h/:\1:\ hil+1:'1" f?l) f')'?.(' course of repair or maintenance, as replacements for t,?/:\'1/r·)· '"i~~'lf1 Oootn?1 (J)f..SJD 0'"/.f.il Ui· parts and equipment incorporated in or used on a 0'"/~~'lf(D- "f.. f+?tnoo- httlt-l·'J'I O'"i~~'lf(J)o "f.. means of transport for commercial use already temporarily imported into the customs territory, h11:\'1h-·)· fDif.illll' oo~tfPJ'f1 ttoo+tt-l· shall be allowed to be brought temporarily into the f'"l.f?it'?lt ooft'f'(J)AJ.PJ';f·c; oo~tfPJ'f +1.1''1 customs territory relieved from payment of duties ;t-hil l\f..h/..1:\l'IT(I)- 0tt1.flf'l·)· (J).f. ?-9"<-h hi:\A and taxes; provided, however, that the importer shall h ').-Cl?O• f../..+~1:\:: re-export or handover the replaced part to the Authority. 42. Declaration of Arrival ' ' · foo.f."t.?i llhl\lrfLf=1 The Authority may require the lodging of a declaration llitP'I:\ITJ'I, f?-9"<-h o1l· oohO/rT(D-') it'"/1..?11' of arrival of a means of transport for commercial use fDif.fil':f·it· oot.)IPJ':f·"} ffl1 f')'?.f.' h?l\'1/r-l· '"i~~'lf containing the particulars necessary to ensure compliance with the customs law. ilttoo.f.' lil- Jl hl\lril.f"1 ~1 ..ct+C1ltt-l· tt.mf..<t f.. 'fill:\: : 'r. roo(l)o4111l r1=r~h P'VUcct+ 43. Customs Procedures for Departure Iii f')'?.f.' h?/:\'1/r·l· '"i~~'lf"} fDif.ootth+(J)o foo(D-A). II Customs procedures applicable upon the departure f?-9"<-h P''lP'Cll-l· h').f. h'?llll- fDII.h+tt-l··) of means of transport for commercial use may, as tt.ftt·}..)· f..'f"I:\!- appropriate, include: a) the lodging of a declaration of departure with U) foo(J)o.sll Jlhl\lrl\.f'-1 ftl)ftP'I:\ITJ~ '"i-tl.1l') i the Authority; b) the affixing of customs seals; it) f'"i~~'lf(J)o') ~'l·)· 0?-9"<-h '"17itf h').-Cl;J-7i'1 '"I .f.' I. '11 I c) the designation of a specified customs route; th) 1-fi(D- f·f'(J)(l'l f?-9"<-h ooilooC') h ')Jlh·t-1:\ and '"I .f.'{.'?') 1 h c; d) the taking of measures for monitoring ou) fl\+.<.+1. fOD(J)oA). ooli'?f·)·"} ttooftTJtnC unauthorized delay in the departure. fDif.fil ':f·lt hC9")IPJ'f OD(J)o(l.(' '): : 2/ A means of transport for commercial use shall also f./ f'}'?.f.' h?l:\'1/r-l· '"i~~'lf (J).f. ?·9"<-h hl:\1:\ h?l'IO·)· be permitted to depart from the customs territory f?-9"<-h "lO.f (J)oat, Olf'l itA f?-9"<-h ITJO.f through a customs station other than that through which it arrived. +ouAf'\ h "}Jl(J)II'J f../..+.f.' it;I-I:\:: 'I~' ~7i.~}'itfi 4.1./,.A 'l.:.~t-1· .:JILfll of:'I'C: i!il II~C: oJ) +'J ii7i.X 'U" Federal Negarit Gazette No. 82 9u' December, 2014 .... page 7781 ~fl. RDI£1Q hdJ:CTI\1 OJt,fr 9Q:C 1\g. ft~., f1-fl b;l' 44. Stores on Board Arriving Aircraft or Train br':ft Iii lD~ 1-9"~h h~~ 01ll nO>-C'TI\') lDf,9" llfl-C 1\f, II Stores for consumption by the passengers and the crew of an aircraft or train arriving in the customs f ·f'6li).~ l\oo')1 ~ 7/>·:;.c; 1\DII~~'lf0>- ll' &-·t-7/>'f ft~~;t- territory or stores necessary for the operation and h ')-'tO>-~ f ·t- 65), ~ ":l' (I) f,9" "0, ~~'lf0>- maintenance of the aircraft or the train which are on ,,1~ '?tt-·l· nitfll1' rof.r 1'1'i hf'l.(.l\1. flf~ tJ:P board ·such means of transport shall be exempted hDII~~'lfO>- t'\f,&-1fi~ hflh.J\f 1:1.(1 4>/.'f''i ;t-hfl from. import duties and taxes provided that they remain on board. nf.h.(.~n·l·r:: f./ rttu n'Jcf>?\' 'JCJofl n'Jcf>?\' (li) 1:'J,:J'l n.ti'Cr n~/\9" 21 Notwithstanding the provisions of sub-article (I) of ,,.,.fi~ fllO·C Dll~~'lf 1\f, l\oo')1~7f>·:;.c; /\flO·~ this Article, stores for consumption by the 1J1&··f'7f>'f· ~~;J- h')-'tO>-~ f·f'~'/ h:J':- passengers and the crew imported as provisions on international express trains shall be exempted from import duties and taxes provided that: a) such goods are purchased in the countries crossed by the international train in question; and /\) n·t-1tfn·l· n1c ·f'hci.,e flf'IO>- cf>t.'f'c; :t-hfl b) any duties and taxes chargeable on such goods f·t-h.(./\0·}· hlf~! in the country where they were purchased are paid. 4>t.1'c; :t-hfl nJ.'.h.(.~n·l·r:: 1:1 lltV-"b'V'l~· OnCJH!'Tft~· CJJf,'J" 0110·? ftf. htH·""l.~CJ)o f7·tf 31 The Authority may not require the pr~sentation of a o:J> h'l"~..l· r·1·11r -'thft&ottr-·t h't-'t4'c-o ODmfCf> separate declaration of stores remaining on board ffiO.)·'}":: the aircraft or the train. !i/ nO>-C'TI\~· 01·9"~h h~~ CD-fi'J' 001£1:0S h ')1: CDf.9" 4/ When an aircraft is to land at one or more airports htl.f 01\J.', Olf~ nO>-C'TI\') Dllt./..f fDII.fCfi~ hlf~ in the customs territory, the issue of stores, free of OnCD-C'TI\') Dlll./..fCD- 1\DJ.~J.',O·}·c; hn1~ CD~ duties and taxes, shall be allowed for consumption t\1\CD- Dlll./..f ODII.f~C1CD- 01.&- mil-·l· 1\fi~~;t­ on board both during the stay of the aircraft at such intermediate airports and during its flight between fDJ.f{I.(.~'ICD-') f1-fl IJ:P h9"'f-l· hcf>l.'J'Cj ;t-h(l ~'I such airports. - (fC.," h1-'lf~l\ J.',.(.:t>1:11;t-~:: ?';! h:}:}1f {):J'CJ)o') ftb'Vtl.4>1. 'lftll'l h'Mf(J)-1!\ fiODhfthA 51 The Authority may require the carrier to take h't1.h(l~A1.H: h'/"~·1:'1 OD.,M!') Q.l.'J"C' ,,"/flofl fft=FCD-'1 appropriate measures to prevent any unauthorized hC9"JfP''i: h'J-'tCJJ(I.(' llfiP'b'V'l~ fl.fHCJ)o f.~:ftf!\:: use of the goods including sealing of the stores, when necessary. 'itt lll\.~»~fll~· nfl.(.l\1. lflf lt.f11CD- n0>-C'TI\~ rof.r 61 The Authority may require the removal of stores flO·~ 01·9"~h h~~ ODIJ.cff,O·l· CDil-·l· f'l-fl IJ:P from the aircraft or train for storage elsewhere during its stay in the customs territory when it h9"l..f: ·f't·'?G: Ot\1\ n;t- h')-'l.ff, I\DIIH11 f,1·1\~:: considers it necessary. !;~. r1-r h? hr':ft h:,.cnt 45. Supply of Stores ~/ CD~ 0>-.st" h'IC OOQ;l./.7} oo~t.7i fD11.~11 nCD-C'TI\') II An aircraft which depart for an ultimate foreign h4>1.1''i ;t-hfl ~~ lflf fDII.hT/\··l·') f1·fi IJ:l' destination shall be entitled to take on board, exempted from duties and taxes: hr~:.y.:r. 6Jl>C., 1\oo'/,1: .e"fi\~:- 0 U) lll\.~»~tlJ~· roo·n~7t1··)c; fnCD-C'TI\'fo') l'tt··,..7f>'i., a) stores in such quantities as the Authority deem ~'f'C: 0/.&·CD- f01J.7ifi~~O>-') Ccf>·l· h ')~tlU·9" reasonable hav:ng regard to the number of the passengers and the crew, to the length of the nnCD-C'TI\'fo CD-il1' nfi4>1:P' rD~~.'Iico-·J r1-tt flight and to any quantities of such stores already IJ:PPJ1· h9"1..l· oom') '19"·}· CD-fl'f' OD1lfl1ll·l· on board; 04: ~0>- -Rit- fDII.CDfi~CD- f'Jofi IJ:J'PJ'f h9"'i',.}· ~ ---- --- -----~ 'fA" Wf1tf l..~t-A ~..7~-l- .7t&."l <IITC f t U"'C ':!) +' lti'i.~ <t.r Federal Negarit Gazette No. 82 9ill December. 201 4 .... page 7782 /\) 01\(1)-C"TI\~·· (1)-fl'f' 1\hcf>l:lJD f'"l.1"5(1)-') f?-rt b) stores for consumption necessary for its tJJ> PJ":f· hr:Y.-l· '?r-l· (1)-fl'f' OOI/h1ll-l· operation and maintenance, in such quantities as are deemed reasonable for operation and t'\l\(1)-C"TI\'t- Ol&-Cf '1'1lf h1A'?ir-l· flit,.. A? A maintenance during the flight having regard also ·t--flh- f'"l.1oo·l · oonl') ft'\(1)- f?-rt lJJ>PJ':f· to any quantities of such stores already on board. hr':l·· ~l·: : 2/ Replenishment of stores exempted from duties and f/ m~ 1-r<.h hAA f1ll l\(1)-C"TI\') O'l'r?h hAA taxes shall be allowed for an aircraft which has (1)-fl'f' 1\ool.tl.l'li oo~l'li 1-ft(l)- f'"l.fh~l\1(1)-1lf arrived in the customs territory and which needs to f·,.~~t'\o·l·1 f1·rt IJJ> hr:Y.-l· h?-r<.h cf>l'f'tt ;t-hh replenish its stores for the journey to its final ~'f lf«.,o /\01/0XI\-l• f,":f•l\f!\:: destination in the customs territory. ;:1 m~ 1·9"<-h hAA f1ll h(J)oC"T"1 0?-9"?h hAA 3/ The Authority shall allow stores for consumption (1)-fl'f' O'"l..f .en·l· m(ft·l· 1\01/. <:»l(l)- ~~:r supplied to an aircraft during its stay in the customs f'"l.fh~l\1(1)- f'l'rt IJJ>PJ"f hrl·-l· oH.u riJt-~ territory to be issued under the same conditions as are applicable in this Chapter to stores for f:');J'I.PJ"f OOIPl-l· .f.rt h')-'t1ll O'"l.~+Y:t'\-l· consumption held on board arriving aircraft. +oo.-..-..e 1\'.l•}.'J h')-'tcf>C-flfl-l· llflP'AflJ't- f,~:t-1:/\;t-A :: 91 llt'\P'l\flJ't- h?-r<.h hAA f'"l.mffl h(J)-C"TI\') 4/ The Authority may require a declaration of stores taken on board aircraft upon departure from the f~~ro-·J f1·rt IJJ>PJ"f hr':f·-l· O'"l.ouflh-l· fl?-r<.h customs territory, containing minimum information .'f''f'C f'"l.fh/,..A 1- oolJIP''f1 -fl;f f ft1 necessary for the purpose of customs control. -'th"&-(lf''J h1-'tf+C-flfl·l· fl.f11 .f."f"A:: !fl. r1=r 6? hrltl 01\." OD1?1: h1A11t=t "& 46. Other Disposal of Stores bllld)oA lal)'"ll:' ' m~ 1-r<.h hAA (1)-fi'J' 01ll h(I)-C"TI\1 ro.er llfl-C Stores on board aircraft or train having arrived in the ".e fi111.1~ . f?·rt IJJ> h9""f-l· :- customs territory shall be allowed: lil 1\'?ll-fl~-l· f"f(l)- :t>l:oo U·'I.:J-PJ"fc; C::COI/fl.-t:P'"f 1/ to be cleared for home use or to be placed under ooOX"·l· h'J~+mn• lf~(l)- flh1C (l)ofi'J' li~~;r another customs procedure, subject to compliance with the conditions and formalities applicable in t'\.1\4>-l- rof.?" t\.1\ f?-9"?h P'~ P'Ct}-l· each case; or fl..<.~rn-l· 1 m.e'r'l f/ 011/\P'AflJ't- hh4>1:lJD (l/,...4>1: t}f\9" l\4>~ ?-rt 2/ subject to prior authorization by the Authority, to be transferred respectively to other aircraft or train in ro~'"l.f~C'? "'" l\(1)-C"T"'J ro.er llfrC international traffic. h ')~ f h '?l)fr h 1-'t.,.""~ fl.~l'? 1 .f."fi\A:: r6&-ti: oqt CHAPTER SEVEN fbllfV. 1.IL fc)CJI;J: 6?SJI"f CONSIGNMENT FOR EMERGENCY RELIEF !H. f 1\ilfiJ.& ltL f6CJI;J: (J?ID"f 47. Emergency Relief Consignment 1'\H.tJ 9"/J&-~ l\~~~9" "fl\flft.l..f. ttl. f/JC~;J- IJJ>" For the purpose of this Chapter, "emergency relief tr<Jfl·l· Otr<J.ouflh+(l)- foo ')'?P'-l· l\ttA 'I'fct OOIPl·l· consignment" may include goods, vehicles and other llh~? ·1·1'-.P'T IIDC" h ')-'t(JJ-1'\- f'"l.(llfl' t),!l> PJ":f·') f means of transport, foodstuffs, medicaments, clothing, ·t-7ihC•ttP'l·1CJ t\h-l· OD~~"lfP'":f-1 t 9"'?(J:f') i blankets, tents, prefabricated houses, water purifying ooY:;)'lA'·":f·'J t 1\Afl.-.-l·') t -flCI: A-flfe":f·') : f:1lJ. <r"f'J t and water storage items, and other goods of prime necessity, forwarded as aid, upon the request of the ·t-1flJflJ'"l. O.-f·":f·1 t f(l)-'/ tr<JflJtfCJ D1im&-+'"l.fP'"f1 appropriate government body, to those affected by h CJ t\,/r ":f· (\ 't-C" OOIPl:J-'f! f lf'f- t)J> PJ":f· ') disaster. fmJ>AI\A:: '111' ~7i.~f·lif 4-l.t..A ).:~6-l· .:JH."' <fi1'L: ff tJ.tlt: ~ +l f7i.~ 'U" Federal Negarit Gazette No. 82 9d• December. 2014 .... page 7783 ,t.fbOf!L& 1.11. f6C4;t iJI'IP"f llc\-J.Il=t5'1+0t 48. Customs Procedure for Clearance of Emergency ftrs-h t»'l fUCft Relief Consignment 1/ In the case of emergency relief consignments the Authority may allow: U) .,.{\t!\ ' " f/J:J> "lhft&·" ·"'' h.,.&·l11 h')"l't°C a) lodging of a simplified goods declaration or of a a>lll" O·f'a>"~ f1.tl. 11.11 a>-h'l' foof.tl.l'lia>- provisional goods declaration subject to the -'lh't&-"-f-1 h')"l.,.C11 OD.(l1· h').(·,.tnO.,. (fC," production of final goods declaration within a 1.tl.f'f -'lhft&·"-f-'1 h'1-'l.,.C1l l specified period; /\) IJ:J>PJ~ hoo~itt:fa>- n&.·l· "lh"&-"-f-~·CJ 1.?&· b) lodging, checking and registering of the goods "'l?.:r: h'1-'l4>CO· I h'}"looloo(.CJ h'}"looH70· declaration and supporting documents prior to the arrival of the goods, and their release upon OO'IJ1:l? {J:J>PJ:r: h 'J.f..f.l(t- h'J"lf\.,.4r i arrival; th} IJ:J>PJ~ hoo.f.O~ f J-Ut- "~·)· a>-Q;l. a>Ill" c) clearance outside the designated hours of h1·9"~h lTIO.f (J)o.tSfl> lf~(J)o h '1-'lil·f'CJ14- he; business or away from customs stations a.nd the waiver of any charges in this respect. OH.tJ?" 9"h'1f·)· O'IJ')~a>-9" hlt~f h ')~f.tnfcl-'l:fa>- ! ooea:.,. ~ f· ".f·ftt!\:: 11 llf\t»t!\lll~· rttt.:f•J.f· 1.11. rtJc~:t- tJ:J>PJ":f..., 21 The Authority may conduct examination or sampling OO'IJ.oof\h·l · rcoo&- {\O'IJlt'l.~c; c;oo.c; (\OD(J)o"~ of goods of emergency relief consignments in f"'l.:H\a>- t!\f. U·'l.;t-PJ":f'· .... f ?'l'oo· f,(fc;,!\:: exceptional circumstances. 1:1 a>.f. h1C a>-h'l' f"'l.1R-: a>.f. a>-~ fDY.fth- a>lll" 3/ Clearance of emergency relief consignments for Tftft&. flf~· fhh:ftJ.f • 1.11. f/JC~:t' IJ:J>PJ":f._ import, export or transit shall be carried out as a matter of priority. 9"'}'1.11.9" :t>~"'l.f ·l',..'l':l::fa>- ooh·I'CJ1~ nf\llra>- == 49. Exemption from Duties and Taxes '"· ht,T'i ;f:bO .,, 00"7t'7 Consignments for emergency relief shall be imported or O"'l.oof\h·l'a>- foo'}?h·)· nltt!\ a>-c"\'1. oou•l·)· a>.f. n'IC exported, upon decision of the appropriate government a>-h'l' r"'l.1n·r rr~ 0>1. a>-6f.l' '"'~-"h- r hilr'J.1· 1.11. body, free of duties and taxes otherwise payable. f(JC~:t' lJ:J>PJ':f'· 1\.h.<.All:fa>- f,':f._ A h~Ola>- cf>l'l'CJ :t'hil .,., f •.f.l?(\·:: CHAPTER EIGHT p:tiJ&='i! Op:tlt CUSTOMS WAREHOUSE PROCEDURE ,.,.,..<-h IID,?H1 t»'l t"CCJt 50. Warebousjpg of Goods !l. lJ,fPJ"f-1 tD.f. .,.,..<-h t1D,?H1 ON"ill19t M 1·9"~h ffl.f.11 f.f.l" O'IJCJ:fa>-r IJ:J> ffl.f. 1.tl.f'f II Goods arriving at any customs port shall be deposited in temporary customs storage or bonded f1·9"~tJ (J:J> 0'/h"'l?' (Of.?" (1'}~1: f'l·?"~h oo?H') customs warehouse. oo?fl·l · t,/\0·}·:: I I "''CJ:fa>-9" a>.f. 1.tl.f'f f'l·?"<.h IJ:J> 0'/h0'/1 . f1ll lJ:J> 2/ Particulars of goods stored in temporary customs storage shall be registered in t~e warehouse register liCliC U·'l.;t-a>- hf·l·1f\O Ooo?H'I· oo11111 ftf, book. f,ooH1llt!\:: -~--~- - _ .. ~T.t·A 'I:Jt·l · ;JII. 1 '1 <f: •r r: ·j(·!{ IJ .II C •!i .,.., ii7i.~ 'J.?" Federal Negant Gazem: No. 82 9 11' December, 2014 .... page 7784 1:1 01f'lrc&r m~ fl'}f:f: 1· r~n on.?tn rD'f.?'l tJ:J> 3/ Goods to be deposited in a bonded customs Oon ;JH'} Jt hft&·C'l. f' '} ·f' on1f'?(l 1\flt\P' t.'\ 111'1 · warehouse shall be entered in a warehouse declaration and presented to the Authority for on<l'l1l'i' on~.4'1: t,/\0·}·:: approval. 4/ Goods stored in temporary customs storage shall be w n1.tt.f'f? r?·rt;.n C711he711:f (1)-f'l'l' re7~~.h01f~ tJ :J>~:f. subject to such handlings which are necessary for <l>C)t'l f,fi;J-;fa>- 1'\f.t\m'l' ·f'm1l4'a>- oncff;J-ra>-'} ensuring their preservation without altering their 001f.fl.?'?'l' ont.'\h· onf11 h/\'l:fa>-:: form Jnd nature. {;! h~ ;J 1\,filh·)·/\· i (J:J> ~:,-. ftf, 1· ~·} · Ot\fl<o :1: 51 Goods which constitute a hazard, which are likely to 1\.ff..Ct.· mfll" hffl1ra>- Ar. ron;Jtn 11'? ~+ affect other goods or wh ich require special installations shall be accepted only by customs f01f.mf.<}> o:J>?':)'. /\11. U· qfte711 ·1'111\m· O·f'/\f warehouses specially designed to receive them. u·'l.:r ~.111:} O·f'Y.l1· r·1·rt;.n ou;JH':·:r 1l1' f,il ·t-'11~1\ · : : ~/ lDf. OO;JH'} oo'?fl·l· fflfiTlD- O:J'P':r. ()).( ·f'flfllD- 6/ Where delivery of the goods to the intended warehouse has not been made, the warehouse OD;JI1'} ft.'\10· " '}f.tf'l roo.?H'l· ?fa&, f .tn'l· operator shall forthwith report to the Authority the h '}~m<f> flflfiP't.'\111'1· tTC·l· C7111:l'? hfiO·}·:: non-delivery of the goods to the warehouse. Y o:J> CDf. ttt.f'l? f?·rt;.h o:J> C711he711:f OD'f.?fiO·l· 7/ The document to be required when goods are placed under temporary storage shall be that used to 1.tt. tt.m f ~ f C711.? fl ())- '1 1: r. o :l' ())- fl'l ttP' A 111'1 • describe the goods when they are produced to the O<f>lO ttL o:J>ro-'} 1\oo/\r·l· f1fl11\a>- t.'11: Authority. f,ti''IA: : ~/ 06J.l''l·l · oo'?fl"l.lD- mf.r Ot\ft f'}'?f: t.'11: 8/ The Authority shall accept the cargo declaration or f·t-?tt?r·l· o:J>P'":f'· Ooo·/\· mf. ttt.f'f? f?-rt;.n o:J> another commercial document as the document to be C711he711!F fe711.1fl- htr'l llfiP't.'\111'1· fe711.mf,<f>())o t.'lf: required to place the goods under temporary storage, provided that all the goods mentioned in that cargo f6J.l''l·l· oo'?fi"~.CD-') ())f,r f'}'?f: n'l~'} f ,tf')t.'\:: declaration or that other commercial document are placed in a temporary store. !li. 6tiD"f ntrs.h IID.?Hl (J)oOT OO"tffn+ 1.11. SJ. Tjme Limjt ofStoraze jp Customs Warehouse Iii C71l'i':fro-r OfllJC CIJf,r Of1ll'l ·f'=l?·ti lDf. h1C f?fl 11 Goods imported by using sea or land transport and o:J> 1.t1.f'f? f?·rt;.n o~ C711he711!F h7rtO·l· .,..) ~rc stored in a temporary customs storage shall undergo ou-1\·l· roc 1.tt. ro-ta'l' llia&.fttro- r?-rt;.n customs procedures and be removed within 60 days from the date of storage. P''IP'Cq·)· ·f'h'ICD-'J..O·)· he711he711;fa>- OOCD-111·}· hfiO·l·:: f/ C71l'l:fro-r OhfC ·f' =l?·ti CDf. h1C f?ll o:J> lDf. 2/ Goods imported by using air transport and stored in ?.tt.f'f? f?-rt;.n o:J> C711he711:f h?llO-l· .,..} ~rc a temporary customs storage shall undergo customs formal ities and be removed within 30 days from the Oh'}f: CDC ttL ro-ia'l' lll'ILftta>-'} f?-rt;.n date of storage. C:CC7111\. t ·f' h'la>-c:'O·l· he711he711 :fa>- ooa>-111·}· h/\0·)·:: J:/ f<f>l'l' .,, oui'i"~. ou.(1}C') 1'\f,Q;l,rC CDf.1·rt;.h 3/ Any commercial good other than goods in a duty fl'}f: ou;JH'} f?ll C711'i':fro-r f '}'?f: o:J> mf.ou;JH'} free shop stored in customs bonded warehouse shall undergo customs procedures and be removed within h?llO·)· ?.tt. ~rc 09. CDC 1.tt. a>-l'l'l' t,{'IJ.ft1.a>- four months from the date of storage. The period f 'l·rt;.n /»'1-/»Cq·)· ·t-~.t)CJOO·)· hoo?H') ooro-111·}· under which goods stored in a duty free shop have llfiO·)·:: lDf. <f>l'l' .,, oof.flC f?'l o:J> f1·rt;.n to undergo customs procedures shall be determined P'IP~cq·)· rort~.aro·l· 1.tt. fe711. tta·l·c":f· rnc by regulation to be issued by the Council of Ministers. 0.·}· 0171l.fCDI11CJ>o f. ' }fl f,CIJt.'l t.'\:: 'II\' ~i'i.lY.ii·f. ~f.(,.&\ ~;Jt-l· .?11.''1 of:'l'l: ·ii"r ll~c: oil +'t !fit~ ,,9" Federal Negarit Gazette No. 82 9lh December. 2014 .... page 7785 w CD~1·9"~h (1'}.(';' OD;Jt11 f1fl fttt1C CD-il1' lj~~:J' 41 Any machinery, equipment and input to be used for 1\0TJ.m-t.. 9"C .Y· :t"- tT<J9" 1.1' fOTJ.CD-l\ tTDf\t f : producing goods for domestic consumption and stored in custom bonded warehouse shall undergo tTDI\-PCD6J>1. 'he; '?1l'l·)· CD.f.tTD;JH'} h1llO·)· cf>') ~9"C' customs formalities and be removed within one year o~,·J~ 'ltTD·l· m-il1' nilLI\?.m- f1·9"~tJ J-U'I-~-VC'l·l· from the date of storage. ·t-Lilqoo·l· htTD ?tn tTDCD-fll·l· nflo·l·: = 51 Goods owned by a person who is permitted to use (';/ Oilo·t-·)· CD~ 1.1t.f''f f1-9"~tJ IJJ> tT<JhtT<J1' f'lfl bonded warehouse but mistakenly stored in rwJ.v:.v: tTD?tt'J ·t-mJ>tT<J. .v:c1:·l· tJJ> oxr rilt- temporary customs storage shall, within 12 working .,.c;·l· CD-il1' CD~ 1·9"~h (I'}.f:.f: tTD .?tt'} tTD•I'I\1\li~ days, be transferred to the bonded warehouse. ~tl\0•)•:: '1:1 CD~ 1.1tftf f1·9"?tJ IJJ> iT<JhtT<J1' CDf.9" (J').f:.f: 61 Goods stored in temporary customs storage or bonded warehouse may not be kept for more than 7 tTD;Jtt'J f'lfl IJJ> f1·9"~tJ ~CtT<JI\. 1: h·t-hCJCD'IO·)· working days after the completion of customs 0'}.1\ h~ f J-Ut 1 cf>CJ·)· 01\f. OtT<JhtT<J1'ro- 1\..Y.f. formalities. n.r.:f·Ar== ~/ (1)~ 1.1tf'f f1·9"~h IJ:P tT<JhtT<J1' CDf.9" (J').f:.f: 7I Goods stored in temporary customs storage or bonded warehouse and not removed within. the time tTD?H'J f1ll IJ:P 011.0 h '}cf>?\ ')O·il h')cf>?\ (~)i limit specified in sub-article {I), (2), (3), (4) and (5) (~): (t): (~) 'he; ((;) fl·t-ooflh·f'CD- 1.11. CD-il1' of this Article shall be transferred to government ltACDfll CD~ oo'}'?J-U·)· f1·9"~h oo,;Jtt') 'h'J-'lt1CDC customs warehouse. ,r.~l.;Jl\!! ~I fltt.o ~,·}4>1\ 'JO·il n'}cf>?\ (~) oou•t.·l· CD.f. oo')'?J-U·l· 81 lf the owner of goods transferred to government f1·9"~tJ tTD;Jtt'J f1fl- IJ:PSO:t: hooCD'I~TCD- 0~.·)· customs warehouse pursuant to sub-article (7) oJ this Article pays the taxes and duties payable and fll:J>CD- lll\0.·)· 1\.hLl\ fOTJ.1llCD-') cf>l.1'CJ ;J-hil other costs prior to their disposal, he shall have th€ 'h '}-'l ll·9" t\.flo 1· CDf.tlS0:,:0:} hhLI\ 'hJ> SO~'} 0~ right to take the goods within 7 working days frorr r J-Ut· c~>c;-)- m-il1' ftTDt.h1l tTD1l·l· f.'ft.«rl\== the date of such payment. f!/ CD~ 1.1t.f''f f1·9"~tJ IJJ> iT<JhtT<J1' CDf,9" (l').f:.f: 91 Where the permit granted for a temporary custom~ tTD;JH'} f1fl IJ:J> fi'CDO'II\·)· ftTD.Y.f 1.1tCD- htTD.f:l.(l· storage or bonded warehouse is cancelled before th~ expiry of the time limit prescribed for storage o o~.·l· f oo.?tt'J L:P~ h.,.c'l/.11 cf>tm-'J 1.11. 1\tT<JmCJcJ>..,. goods, the goods shall be transferred to anothe CD~ t\.1\ 1.1tf'f f1·9"~ tJ tJ :J> iT<JhiT<J1' CDf,9" (I').f:.f: temporary customs storage or bonded warehouse fo oo;Jtt') 'h'J-'lt1CDC y.~l.;Jl\:: the remaining time of storage. ll 011.tJ ~t')cf>?\ '}O·il h'Jcf>?\ (~) oo(lt.·)· IJJ>SO:):•} CD~ 10/ Any expense for transferring goods to anothe customs warehouse pursuant to sub-article (7) o t\.1\ f1·9"~tJ oo:JW> tT<Jtt-PCDC .ftT<J.filh·l·flro-'J this Article shall be covered by the owner of th tT<JCJTm-'J9" rom ~.:P~ f ·t-ot.tto·l· ftT<JhtT<J1' llfiO.·l· storage whose permit has been cancelled. f.h«;:l\l\:: I~/ llfiFAfll'l· o11.u n'Jcf>?\ f ·t-CDO'I· r1.tt 1~n:t···1 oo4! I II The Authority may, for good cause, allow extensio 9"tJ'Jf·)· 1\.!&·119" f.:t··I\A:: ofthe time limit provided for in this Article. Jl. IJ?IP'f h1-9'"<.b OD2H1 lU)"7.1DatOt U=\:t 52. Remoyal of Goods from Customs Warehouse ~/ LD~ 1.1t.f''f f1-9"~h IJ:J> iT<JhtT<J1' CDf.9" CD~ (l').f:.f: II Goods stored in temporary customs storage or bonded customs warehouse may not be remove f1·9"c;.tJ OO;JH'} f10· /J:J>PJ':J". 01-?"~tJ m'? from such warehouse except in accordance with th oou•t.·l· lJl\lf'ICJ 'h'J~n'?fiO· 1\tT<J.h·t-1\··l· 'll\tT<JJV':J'· customs law and upon due entry for any of th O.'lA ·I' oo 'W?fiCD- t1 l\ CDm- 0 il·f' cf>C 0 t\.1\ ll· '1. :J' following purposes as may be appropriate: hiT<JhiT<J1'CD- CDf,9" hoo .?tt'l· 1\.CDffl' hf,:f·l\·9"::- 1~ l7i.lrH 41.(.-A '1,76.:,. .;~tl.nt <f:TC iff tJ~C c!JI +l f7i.1 't.1" Federal Negarit Gazette No. 82 9'" December. 2014 .... page 7786 V) fl71l•.tt'\"?ll:fro- 4>l.'f''l 7tlh .,..h..~t\oll:fro- t'\n1C a) released for home use upon payment of taxes and lD-h'f' ~~:" h ')-'tlD-1\- itt'\cft<lf l duty due thereon; b) transferred to a factory manufacturing under t'\) 0'1'9"?)1 <lf'r'rC PC t'\D1i.J'ooC·)· 4-flttt customs control; h ')-'t tieD? il. ,(..,.Y: l ,h) CD.f. t\1\ f1·9"?tJ oo;Jtt') h')-'tfJCD? CDf.?" c) transferred to another customs warehouse or 0.,..1\1\~, 'I·}· h ')-'tCDill' il.t. 4>1: i released for transit; oo) CD.f. lD-~ h')-'tl\h- fl•.L4>Y: i CDf,?" d) released for export; or lP) CD.f. 4>1.'1' '11 oo7iAA oo.f.fiC h')-'t1fl· fl.t.4>Y::: e) released for sale in the duty free shop. f./ ottu h'P'f: n'J4>K' ~fl})f.(P.) f·I'1.'111CD- h'J.f.·l'mo.,. 2/ Without prejudice to the provision of Article 132 (9) tl''i h'l'?"?tJ oo;Jtt'} hoolD-111·1: n~.·l· fln1..:J mf.?" of this Proclamation, goods deteriorated, spoiled or damaged by accident or force majeure before hn-l-r Ol\f. Oll''l rtJ'Jf·l· f'rt-·l· 1-t.)ICD- fcft'lfl: leaving the customs warehouse shall be considered f·f'OI\f'i CDf,?" f•f'-)~ IJ:J> f'r&··)· .({.~(1)- 004>'1fl· I as if they had been imported in their deteriorated, ooOI\7i·l: CDf.?" oo1~·1: flllt'\PAITI'I· itl.:J1'r 011. spoiled or damaged state; provided, however, that tt1c lD-h'r il.11l f'l't··l · 1.{.;41(1)- ,_.,.v..,..,fl: such deterioration, spoilage or damage is established h'}.f.·f'OI\7i CDf.?" h'11.+1~ f,fmt.A:: to the satisfaction of the Authority. 53. Goods Found in Excess of Entry !It. Ot0')t ll0.,.11 /J; lit fH.u n'P'f: n'Jcftf\ lif!1r(f.) Y:'1;J1 '-'11-·l'mo.,. !/ Without prejudice to the provision of At1icle If'-." f1.tl.f«f f1·9"?tJ IJ:J> D1ihl711~ CDf,9" f(l'}Y: Y: 143 (2) of this Proclamation where the operator of a temporary customs storage or f7·9"?tJ oo;>H'J 'II\~, OIJ:J> -'ttJI\t.fl.V''I· i 0~'1·}· bonded customs warehouse finds goods in D1i~.4.,()·}· CDf.?" 0·}·&- '}tt.·}· fl'IY: h·1'1t'\6lD- OOfll') excess of entry in the goods declaration, Ol\f. IJ:J> 111 h'Jt.lf'l o·l·c..~ f·t-17lD-'J IJ:J> cargo manifest or transit documents, he shall -'ttJI\&·il.f''l· t'\4>l.Ot'\·}· fllt'\PAilJ'I· ~C'}AA..~ immediately report the excess to the branch of the Authority having received the goods CD-'tflD-'1· t,TC·}· l711Y:l."? nt'\0·}·:: declaration. f./ OtltJ h'}4>K' ')O·h h'}t/>1\ (A) OOlJI/.•}· tTC·}· 2/ The duties and taxes in respect of excess 04>1.00·}· ·)·C~ IJ:J> 1\f, fOIJ..Lt'\1lD- +l.'l''l :"tlh goods reported pursuant to sub-article ( 1) of CD-'tflD-'1· ooh.LA nt'\0·}·:: this Article shall be paid forthwith. H. Otr<:b DD,?ttl aJoQT llc\"'Ld.t+ P'4=/P'f 54. Operations Permitted in Customs Warehouse llt'\PAilJ'I· nh.LI\1. lJTlD- fit\- fD1i..f9"'}1l:fCD-'} The Authority may, subject to such safeguards as it f'J''} :J>ct hC9";4iPJ"1'· t'\.lDhY: fl711. l·A uolf.,. may consider necessary, authorize the owner, h '11.·1'm04> ll''i m1. 'l.tl.f«f f1·9"<.tJ lJ:J> 117hD'I~ possessor or person having control over goods stored f111' IJ:J>PJ':i· llML-l· mf.r llt'\f.fi:" mf.r IJ:J>P'"1···1 in temporary customs storage. to make operations fooflfiiTIC uofl·}· ft'\lD- D'l'};;:lD-9" fllD- f/J:J>PJ"1'.') necessary for the preservation of the goods or 1-tJ'}'I·}· t'\oomocl- fl71l.l.~ P&·P'':f:·} tDf.IJD IJ:J>P'~'} repacking, breaking bulk or grouprng of packages. h'}1.1'1 fD'17i"?t fooh-f.t.A tDf.?" Oft.c~ fuooo.f.fl P&·P'"1:'} h '}-'tfh'llD-'} t'\.t.:I•Y: f,"1-.I\A:: 1~. c\CjODoCi CDfiR. (lll"UI.1= /J/'IPT SS. Goods Taken for Sample Af CD1. 1·9"?)1 UD;Jtt'} f10· IJ:J> PJ"1'·'} 0Dli.h•f't'\··}· 1/ Samples of goods stored in a customs warehouse ?"tJ')frf·:l: t'\'loo·'J OD'I.If'} uom'} f1·9"?tJ P'I- may be removed from the warehouse in a quantity PC~l·}· hoom'l4>4f 0~.·}· lDIJJ. D'IY:l."J f,?-1\A:- sufficient to: V) IJ:J>tD-'} 0·1'10.lD- :"t..: t'\uouo,f.·fll I} f. '1•1:'}'1 a) ascertain the type and the material content of f·f'flt-O·}•'} 'r&. IJ:J> D'll.;J1'l' ,,ltt.l\1. (ft;• goods to classify. them under the proper tariff fl.1:.S f headings; 1A' ~l\Xf•lf1 l..l.t·A ~;Jt-l· :111.111 'll'f't: 1(f II~C ~ +') lilt?: 't.1" Federal Negaril Gazelle No. 82 9111 December, 2014 .... page 7787 t\) f{J:J>(J)o'} f' ,7 t\oo·f'oo'} f{J:J>(J)o'} ~f.'rl·! 1'6-·}·c; b) ascertain the type, quality and origin of goods for f•f'ool•f'O•}•'} h1C 17fll;J11' hh~.l\1. tf'i' {t 1'S i valuation purpose; lh) f{J:J>(J)o c;oo.c; t\~:c.e- o.·l· cvt.r t\Tt\.h c) satisfy a court or police order requmng the ¥"Coot. h'}-'l4>C<O lt;t-H11! presentation of sample for inspection; oo) Of';J ,...,~ "'· f·f',..tn(J)o 'P ,7 1\·l'tn.,.,..(J)o {J:J> d) ascertain the price indicated on the invoice is actually related to the specified item; ootf.,·'} t\attl.:>11' l u') fflt\P'lV'l'l· 'PCJ ~t.&.h·I'C natt. L~~:f(J)o 1\.tt-:l·· e) other purposes determined by the Director 1/"h'}f-f·~··:: General ofthe Authority. II t\'100•'1 f·ND"~ {J:J>JO~.. OCDffl'O·l· OO(J\'}'1 U·'l.;t- 2/ Goods removed as sample shall be returned in the - P't·CD- h'J1.·1'm'l.,..,. ro1. oo;>H'} oooot\h same quantity and condition as soon as the purpose for which they are taken out is fulfilled; provided, ht\fi~~(J)o:: trc:·r n·I'~.1'Z::fcv- cvt.r t\att.,-tOtf however, that where it is not possible to return them fatt.~.t\1· nootrCJ:fCD- IJ"h'Jf·l· t\,oot\0. fl7fl1·~··t\· due to their nature or due to their being used for (ttf') t\.,_l1''1 ;t-hh h'J-'lU·IJ" t\1\.fto~·· 'l,t'\(1~". analysis, it shall be presumed as they are warehoused ,,.,.ayoo') Ooo;>H') (l)oh'J' h')~t\· .('.~m6-A: : for the purpose of assessment of duties, ta~es and other charges. D. o?-rS=h ,..2nU 1\,e. 01\..,l=&r nrs.h tTTC 56. Customs Control on Customs Warehouses Iii 17fl'}a;:(J)<IJ" f1·9"<-h oo;JU')CJ tD1. oo;>H.,· f1Qo II Any customs warehouse and goods deposited in the {J:J>JO~·· f1·¥"<-h 4r1'1'C f.1.lGJllff'A: : warehouse shall be under customs control. f/ Oflt\P'A"l.,· h-f'L4>1.t\·}· Ohof'4>C ay·)a;:(J)-1/" "(J)o 2/ No person, other than authorized by the Authority, (1)1. '1·¥"<-h OO;JU'} ooGJll·l· hf,":f·Ar:: may enter a customs warehouse. i:/ 01·¥"<-h OO;JU<t":f·CJ CD1. 1·1/"<.h OO;JH') 070· 31 Customs control on customs warehouse and goods deposited in customs warehouse shall include any lJ:J>SOr ",e f~LAIJ" f~¥"<-h +.1'1'C measure taken to ascertain the following: f~h·f't\-·l·') t\attl;J'I1' fatt.rote.e- att'lfCD-')9" hC9"1. f,tJ;l.IJ"t·A=- U) CD1. 1·¥"<-h oo;>H'} fatt.10·'1 f~IJ"<-h P'.,- a) the registration and periodical reporting, in P'Ctl-). ·I'~.~CJOflf(J)o fatt.t\4>+. {J:J> so~·· accordance with the manner specified by the flt\P'l\"1.,· OaJ,...,(J)o foo111<0 hff11 P'C~·l· Authority, of goods stored in and cleared from a OOIJ'l·l· 0000111flf(J)o'}c; Of1.ti.(J)o tTC·l· customs warehouse; f·1'1.l1· ootr.,•') I t\) nn.o h'P1: h'}4>1\ Y/i(t) f+oot\h·l:·l· {J:J>JO'f b) the transfer of goods referred to in Article 51 (7) CD1. oo')GJP·}· f'I·IJ"<-h oo;JU') h ')-'l·l'"t\1· of this Proclamation to government customs oo1.l;JT(J)o'} l warehouse; c) the segregation of goods stored in a customs th} lJ:J>SO~-. h'J1.fhf,.,;t-:f(J)oc; h'J1.\ -llJtff(J)o warehouse on the basis·oftheir type and nature to ·l't\f.·f'(J)o t\1.0')., ;t-:f(J)o ·l'hattatt. otr.,c; t\1·9"<-h enable their safe storage and accessibility for 4!1'1'C hoo:f Otf., rr'l.:t' f·t·4>ooffl' customs control; ootr'lfCD-') 1 oo) f1·9"<-h oo;>H.,· O·f',..tn(l)o ~.:J> .e- ootel·l· d) the customs warehouse is operated in accordance hf·f'IJ't·O·l· oolf.,·'):: with the permit given with respect to it. 1~· Yl\fff 1..1.(,.A ~;J6+ ;Jt&,nl 411'1: ft IIJ\l; ~ +•t i11t1 't.,. Federal Negarit Gazette No. 82 9111 December. 201 4 .... page 7788 57. Transfer of Goods to Goyerpmept Customs Warehouse l/ The operator of a temporary customs storage ~I mto h'f''1: h't.,.K" Y?i(~) ootPl.:"f· ro"oo')"'/F·l· where goods to be transferred to government f1·9"<.h oo.:Jtn oo1'1\t\'i~ ftrt1ll:fro- o:J>PJ'f customs. warehouse in accordance with Article ·f'hOIJ":f··f'(Do ftrt 11-0·l· ttLf'f f1·9"<.h {J:J> 51 (7) of this Proclamation are stored shall D'JhOIJ~ '11\/.. {J:J>PJ:ri'):- transfer the goods to: (}) ro" oo')"'/F·l· f?-?"<.h oo;Jtt*J I ro~r a) government customs warehouse; or t\) llt\F.:\"l'l· ro" OtJ.roh'lro- t\.1\ D'lhD'I:f fl:'" b) any other storage place designated by the D'JtftDC I Authority. ht\0•)•:: II OH.o h'J+K" ')O·h h't+K" (?i) f1'oot\h·f'ro- '11\/.. 2/ Where the operator referred to in sub-article (I) of IJ:J>PJ:ri'J ro" oo')"'/F·l· oo;JH') rot.tr llt\F.:\"l'l· this Article fails to transfer the goods to the ro" OIJ.roh'lro- t\.1\ D'lhD'I~ fl:'" D'Jttroc fA~t\ government customs warehouse ·o r to the storage place designated by the Authority, the Authority h'J"tf'l llt\FA"l'l·:- may: fJ} Ooo.:JH') '11\t.,ro- rom_ IJ:J>PJ:t:'1 lrfl- D'JtfroC I a) itself transfer the goods at the cost of the warehouse operator; rot.r t\) hh4>1:'1" ftrtrohCJ:fro- -l-1:oo fJ-'I.;t-PJ':J·· b) decide the goods to remain in such warehouse h'J"·f'tnoc~t tf'lro- IJ:J>PJ:ri O'IO<.O·l· oo.:Jtt*J subject to certain conditions prescribed by the h'J-'lcff. ooro(l'J I Authority. t.':J-.1\A:: 1:1 'lt\F.:\11}'1· f1·9"<.h 0"'/') Ooo•f'l\t\ti~ f1' fH- {J:J>PJ":f··:- 3/ Where goods are seized due to contravention of customs law, the Authority may: fJ} ro" oo')"/F·l· f1·9"<.h oo;Jtt*) h't-'l·l'l\t\4· a) transfer the goods to government customs t\.f"C"'~ 1 rot.r warehouse; or t\) ·l'h'"l":t.,·l'm- ODI1.11ofl·l· f')"/1: (l;J· h'J-'lcff. b) decide the goods to remain in business premises where they are stored. t\OO(D(\') 1 t.':)-.1\A:: 4/ The storage place where goods are transferred Pi OH.o h'J+K" ·to-h h'J+K" (ii) . (t\) oowt.·)· IJ:J>PJ'f pursuant to sub-article ( l) (b) of this Article or the f·f''1«D<-O·)· D'JhOIJ~ fi;J- rot.IJD OH.O h'J.,.K" '1D-h warehouse or business premises where goods are h't+X" (I} (t\) rot.tr ou.o h't+X" ·to-h h't+x- (r) stored pursuant to sub-article (2) (b) or (3) (b) of (t\) OOIJ'/.•)• )t')-'lcff.O•)• f•f-"/.1 OO.:Jtt*} tDf·9" this Article shall be deemed to be a government f'}"'/1: fi;J- h'IH.O'I· {J~PJ":f· oO,.oot\h·)· h'1" customs warehouse with respect to such goods. oo')"'/F·)· f1·9"<.h oo;Jtt*) f.cfmt-A:: 1;1 OH.lJ ,,.,.,.K" '}O·h h').,.K" (P.) OOU'/.·)· h'1" 51 The person in charge of the warehouse, storage place or business premises deemed to be a oo')"/F·l· 1-r<.h oo.:Jtt*J f1'cfml. oo.:JH'J t government customs warehouse pursuant to sub- D'JhOIJ:f fl :'" rot.tr f'J"?1: fl ;t- 'I 1\t., t\IJ :1'PJ:t: article (4) of this Article shall be responsible for "o·t•,.)·c; t\4>1.'1''1 ;J-hf\· 'I 1\/.. ~·"'I A:: the safety of the goods as well as for the duties and taxes thereon. 1~ m~ffi I..I.~A ~.:J6-l- .:JII.tfJ 411'C itl li~C: Y1 +'t i1t~ 'U" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7789 B. fDDl'?P't f'J:rS.h DD2Hl ooW:fl 58. Ggyerpmept Customs Warebguse Reegrds 61 llt'\P'•'V'1~ Ooo')"'/P'-l· r1-r~h oo.:JH1 (J)o{l'J' II The Authority shall keep records of goods stored in a government customs warehouse or in a CDJ,r h11. oo')"'/P'-l· f1-r?h oo,:JH1 001i.,lllC warehouse, storage place or business premises oo-='"'J' Dtfh"7:f n:r CDJ,r f'J?f: n:r fi'hDtf.:t: deemed to be government customs warehouse, {J:J> P''f1 Ootoot'\h-l· f01i.h+h--l·1 ool:4P''f containing the following particulars: oo1f"'/fl oof11 ht'\0-l·:- a) description of the goods; tJ) f{J:J'(J)o1 11C11C I b) distinguishing marks of the goods; t'\) ffJ:J>(J)o1 oot'\f rAh-l· I th) fhlloo(J;l.(J)o') CD~r ffth.(J)o') llrc; hf:&-?l I c) the name and address of the importer or exporter; d) the name and address of the carrier; . w) lJ:J>P'f: fi'h"7f:O·l·1 foo1"'/P'-l· f1-r~h e) the designation and address of the OO.:JH') CD~r h')f. OO')"'Jp.'-}• f1-r?tJ government customs warehouse or the oo;JH1 f+.,tnl(J)-1 oo,:JH1: f"7h"7:f fl:t' warehouse, storage place or business premises where the goods are stored; and CD~r f')"'/f: fl:t' ilfD"/S hf:t-7\ I h'l l) t\.1'\-'f hll&.l\t flf~ ool:4P''f1:: f) other necessary information. II llt'\P'AITI~ hlJ:J>P'.:t: CDI. h1C (J)o{l'J' oo?ll-l· CD~r 2/ The Authority shall take and keep copies documents CDI. CD-"'t" oofth h'l oo=}=}1f ?C f·f' ffP. ,-.~}'.'f') c}>~ relating to the importation or exportation and OO(J)o(lf:Cf 00J'1f ht'\0-}• :: carriage of the goods. Jfl. Q(\IID2Hl flk& 59. Warehouse Fee Iii foo.:JH1 h.&·~ h ')I.Dtf.hi't'\CD- ~:t'c'tllA:- J/ Warehouse fees shall be calculated as follows: tJ) 1'\h.&·~ h1A"'Itt-·l· CDI. ·hi:<J:oo ttl.ftf f?·r~h a) for goods stored in a temporary customs storage 6:1> D"/hD"/1 CD~r fl'Jf:f: f1-r?h oo.:JH') or bonded customs warehouse, established for f'IO. lJ:J>P''f f'l·r?h ~CD"/1'\A: +h'I(J)o't"l}:f(J)o rental use, from the date of deposit until hilhott'\4'+. CD,r CDI. ,.,,.. r1-r?h oo.:JH'J released upon completion of customs procedures or their transfer to another customs hilhDil.ltCD~ ""~O·l· ttl. I warehouse; b) for goods stored in government customs t'\) CDI. oo')"'/P'·l· f1-r?h oo?H1 f'IO. lJ:J>P''f:- warehouse: (6) f1-r<.h U"'/1 ooo·f'ftt'\~ + ~H(J)o CD~r (J) if they are forfeited upon seizure due to contravention of the customs law or Ollt'\0.-1: i'·l·i'(J)o fi'CDlc't- hlf~ h+7im-O·l· forfeited due to being abandoned by the ttl. 1.rr: 11CCD- hilhotlh-o ""~o-l· ttl. I owner, from the date of sales until the (I) f1-r?h U"'/1 Ooo+/\1'\~ + ~H(J)o'l buyer takes delivery of them; (2) if they are disposed otherwise than by sale , +CDC,-.CD- h 1if"'t"'l' hil(ll :t') (J)o(J;l. 01\.ft or donation upon being seized and forfeited oo111: fDtf.CD'I.c;. hlf., CDI.oo?H~ h'IO·O-l· due to contravention of the customs law, ttl. 'l.rr: hilh01i.CD'I.c;. 1'\cf~O-l· ttl. I from the date of deposit until disposal; (f) OH.U . h'P~ h')tf>?\ !Iii(~) OOIPl-}· CDI. (3) ifthey are stored in the warehouse pursuant oo.:JH~ f'IO. hlf~ h'IO.O-l· ttl. 'l.rr: to Article 51(7) of this Proclamation, from f1-r?h ~CD"/ft. t +h'ICD-~ol}:f(J)o the date of deposit until released upon completion of customs procedures or until hllhott'\4'+. CD ~r +7itnliJo 11CCD- the buyer takes delivery of them in case of hilh"7.lh-o ""~0-l· ttl.:: sale. I.F.l.-A ~.?6-l- ;Jil."J <ll'l't: ft tJ~C: @ +'t fR.i «t.9" Federal Negaril Gazette No. 82 9th December, 2014 .... page 7790 I/ f1·9"~h ou;JH1 h.t-f. O?illhL.f -too'} O'"l.'l.ll·}·C''f 2/ The rate of customs warehouse fees shall be SJOhC n.-l· O'"l.mfll .('Hl ~.moc;A:: detennined by regulation of the Council "'f Ministers. rI O'Pll-l·c; t\.114'~ ftlf# f. 'fit- f i'fH- lJ :#'PJ":i· fl 110.·1: 3/ Seized goods that could not be released against h'}Jlmll~:fm- OH.tJ n'P'1: oor.vt.-l· fooQ;~.t.?i m-1\'t security shall be exempted from warehouse charge h·f'om m-1\'tm- 1tllh-tomn·l· 4''1 1:t.ll Oou;JH'} from the date of seizure until released by a final decision in accordance with this Proclamation. ftf~O·}· ?.H. fou;JH1 h.t-f. nf.hL.Ail:fm-SJO:: Such goods shall be removed from the warehouse OH.tJ n~.'l-l· llftO.·I: 1t1Jlmll~:fm- fooQ;~.t.?i m-1\'t within two months from the date the final decision f-totll:fm- IJ?PJ"i.. m-1\'tm- h-tomn-l· .,..} :t:SJOC' for their release is rendered. nv-tt-l· me · ttt m-ll1' f?-SJO~h F'IFCO,-l· i'L~P'll:fm- hou;>H'} oom-tTJ·l· nftll~m-:: !if O'Pll-l·c; t\.1)4'~ ftlf# f. 'fit- f T fH- lJ:#'Jl1'f 0 -1' L 4'.( 4/ If goods that could not be released against security are stored in a licensed customs warehouse, they f?-S"'~h ou;JH') f'IO~ hlf'l m1. ou')"/F·l· shall be transferred and stored in government f?-S"'~h oo;JH1 -ttJm-t.m- ooff-l· hftll=fm-:: customs warehouse. ~. 6?/P"f 01-r~h t1D2H'l 'Atlt- fQftO.-l-'1-l- t1D1)T 60. Transfer of Owpership of Goods in Customs ilft"''il-tl\ft~ War~house if IJ:J>PJ'f 01·9"~h oo;JH1 CD-ll1' hfll· fllftO.·l·'l·f: 1/ The Authority may permit transfer of ou-n-l· m.( ft.lt om- h '}-'t-1'1\ft~ ll liP' A tTJ't- t\.L:,.Y: ownership to another person while the goods f.'fi\A:: are stored in customs warehouse. 1/fH.o n'P'1: n14'~ f!fc]J 1:1:Jl 1t'11.-tmn4' lf'i 2/ Without prejudice to Article 130 of this IJ?SO'f 07-S"'~h OD;JH1 m-ll1' hfll· fQftO.·l·'l·l· Proclamation, the person to w})om oo<O•I: fTI\ftLft-l· om- hlJ:PPJ=t: :JC 01'f fH ownership of goods stored in customs warehouse is transferred shall have the 04'1:Cf"m- llftO.~· 1\f. OtJ"/'i Om-A fi'flllt- obligation to observe the obligations and "/~;J-SO'f1'i 1.(fl"f·1 h1JllJo9" OU"/ oor.vt.-l· restrictions imposed on the previous owner fTOffi' aJ-It'tSO'f1 tlf#hOC f.'JoCO;t-A:: by virtue of the law or contract in connection with goods as well as decisions rendered in accordance with the law. ~~. ,,.,.(J)o /J?fP"f'l ilft"''lloJ'I1: 61. Disposal of Abapdoped Goods {!/ f?-S"'~h tJ"/ ou-tl\ft~ fAi'Lflou'l=fm-c; OH.tJ II Goods abandoned by the owner in writing before the n'P'1: n'}<f>~ !M (l!): (I) m.eSJO (r) f·f'outth.,.m- expiry of the period stipulated under Article 51 ( 1), fttt. 1.(<0 hO?ift+· ""'·}· llftO.·I: 0~ tho~ (2) or (3) of of this Proclamation and not related to a contravention of customs law shall be disposed by h1.(tllJf.tDll~:fm- ?A?. f'+IP:fm- IJJ>P'"f:- the Authority: lJ) f'10f fJ';J fl\=fm- hlf't- llftFAfll't- 07if4SJ.l' a) by way of sale if they have market value; or fllm"'JO;f'PA 1 m.eSJO b) by other means to be determined by directive of It) f'10f 'P;J fft-1\=fm- hIf'I- llftP' Afll't- the Authority if they have no market value. O'"l.fmtTJm- ououtf O'"l.mil'l· H~?J"f· 1t')Jlm1JO;. f.(C;JA:: f/ f?-S"'?h tJ"/ oo-tl\ft~ fAi'L.floPil:fm-'i OH.tJ n'P'1: n'}<f'~ !if! (~) our.vt.·l· (D.(oo'}"JPJ-l· 2/ Goods transferred to government customs warehouse pursuant to Article 51 (7) of this f1·9"~h ou;JH1 f1fl- IJ??J"f· fn')<f'~ :l!i (?;) Proclamation and not related to a contravention of Y:'l;Jl 1t1.(-tm04' lf'i:- customs law shall, without prejudice to Article 51 (5), be disposed by the Authonry: 1..1.t·A 't.:Jt-'1- ;111."1 4:1'C 1tf II~C <!) +1 ~7i.~ 'U" Federal Negarit Gazene No. 82 9"' December. 2014 .... page 7791 U) f?Of lf' ;J fl\:far hlf~· 111\FlVlJ'I~ 01if6l" a) by way of sale ifthey have market value; or f{UD'?~rlf'l\ I rof.cr b) by other means to be determined by directive of 1\) f10f lf';J ft\.1\:far hlf'l· llt\.1» l\ITJ'I· the Authority if they have no market value. OD>tflDITJa>- oooo~f oattroo.,. H.e..?J1· h1~lD1~ f~C;J,!\:: 62. Djsposal of Forfejted Goods ~. r.,.mtlt- 1J;so'f1 llfl"''llro?1: II Goods forfeited in accordance with this Proclamation ~~ oH.u nlf''f: oou,t..l· f·f"rot(}o /J:P?J1·:- shall be disposed by the Authority: U) f10f lf';J fl\:far hlf'l· llt\FAITJ'I· 07if6L" a) by way of sale if they have market value; or frtro'?~:flf'l\ 1 rof,CJO b) by other means to be determined by directive of 1\) OtJ'? 0·1'~'111 hl\hl\ lDf.CJO 1~11 9"h')f·)· the Authority if they cannot be used due to legal O'rcl>9" 1\f. 1\,a>-1\· f~Pif.'fll- rof,CJO f10f lf' ;J prohibition or restriction or if they have no market ft\.1\:far hlf'l· llt\Fl\ITJ.,. OOif.frollJar oooo~f value. OD>tlDO'I· tt.e..?J'f h')~lD1~ f~C;Jl\:: 21 Notwithstanding the provision of sub-article (I) (a) f./ rtt.u n')cf>?\ ·w·rt n')cf>?\ (?i) (u) Y:'>:J'l n.'lccr of this Article, the Authority: Ill\;<» l\ITJ'I·:- a) shall transfer goods classified as cultural heritage U) h'?fl1l 111\a>- tJ'? OOU1l')• :t>Crt t\.111\- fD'l. 1·1\- by the relevant law or goods that the Ministry (J :P?J :,..·1 rof. cr ~P~. 'l. rt· t:?. o oo')'? .~» ·)· oo .~» ~f determines to be used by public bodies to the 0.-f·':J: 'r:t-9" 1\f. t\.a>-1\- f.11ll\ fD>tl\:fa>-') appropriate government body; (J:P?J'f h'?ll11H· 1\1\ar foo')'?rt-l· l,ltl\ frt·l·l\l\4.1!\ l b) may transfer goods to be used for humanitarian aid tt) t\o1lqlf hC~;t- t\.ar~t- fD>t 1·1\· h:PPJ'f·'> n'?ll<O to the appropriate charity organizations. 1\1\:flD' fO') l,Y: 6-1·)· Y:C'f:-1'·1· 1\.frt·,.l\l\lt~ f,:}~l\l\:: 63. Procedures of Sale ~r. r11t"L" .~»cq+ ~/Ott.tJ l1lf''f: h')cf>?\ :j;•(i lDf.CJO h')cf>?\ ~-~ OOU'l·)· II Sale of goods in accordance with Article 61 or Article fD'l.&.)\ 9" f (J :P ?J ':)~ 1if6J.l' f '16-1: (J} f-9" f'? l\1\ 62 of this Proclamation shall follow auction or open tXl.l;t' ;<»Cq·)·') f<f'h<f'/\ lD~9" Ooo')'?;<»·)· . tender procedures or sale through a public enterprise. f l\ ~Pi·)· Y:C1:·)· niPJIJ~'I·)· fD>t&-09" f.lfCi /:\:: 21The Authority shall provide the buyer of goods sold f/ 111\Fl\ITJ'I· Ott.tJ n')cf>?\ ')()o{l n')cf>?\ (~) OOU'l·)· pursuant to sub-article (1) of this Article with evidence f·Him- (J:P?J':J'· flll\0.-l·'l·)· oo<(l·)· . 1\?~rar that enable transfer of ownership. h')~·l"l\1\~ fD>ttrt'fl\ 1Pirtl=4 ooilm·)· nt\0-l·:: 64. Proceeds of Sale apd Cost of Disposal ~fl. f1lf~ 7fl'i f"''illD7)1 (J}Qil,,.fD'f li The proceeds obtained from the sale of goods under Article 61(1) (a) or Article 62 (I) (a) of this ji/ Ott.tJ nlf''l: l,')cf>?\ ~·ji (?i) (U) lDf-9" ~·~ (/i) (U) Proclamation shall, after deducting expenses incurred OOU'l·)· f•t·11 f7if6J." ?0. h(J,4>?J~ ;JC O·,.fftt by the' Authority in relation to the goods, be paid to the 11 1\.~» l\ ITJ'I· r ht.l\:far roat.PJ'f .,.. +'>oro· government. ·l·t·6·a>- 1\00')'?;<»·)· ?0. f·~l;Jl\:: 21 The proceeds obtained from the sale of goods under Article 61 (2)(a) of this Proclamation shall, after ru oH.u t-.'1'1: n'>+?\ ~·ii (f) (u) ooU't-l· r·,.·11 deducting: f7i.f"t" 10.:- a) duties and taxes; U) fcf>l'f'CJ ;t-hrt 'll\<0 i Federal Negarit Gazette No. 82 9d• December. 2014 ... . page 779?.. ") h6J>JD~ ;JC fH·.fft1 'li\P't\fl)'l· t'ht.ltr(J)o b) expenses incurred by the Authority in relation to mat.JD'f· E the goods; c) the warehouse fee and transportation expenses; and th) f'on;Jti'} h.&·f· hlJ ('O'f:}:}'lf CDr.IJ. E hlJ d) interest calculated at bank lending rate on the on) llti.U '}O·l'l ~,'}4>1\ &S.A ·t·&· (U): (i\) 'hCJ amounts r~ferred to under paragraphs (a), (b) and (c) (th) ll·t-oni\h·t:-l· lf/l(f·f- 1\~ llfl'Hl t'D'fll~tf ofthis sub article; ·t-on'} onU'l.·)· f'Otf.OI\ mi\Y: l in the preceding order be paid to the owner of the 'h '}~ .,.~r ·t-h·t-tt· ·t-4>'}1' ·t-t-~.m- tt6:~> JD~ goods. fli\fl,·)· ·t-oni\ 7i ~f.l.;Jt\:: 3/ If the amount of refund referred to in sub-article (2) of t/ llti.U ~t'}4>1\ '}O·l'l ~t'}4>1\ (f) ODU'l.·)· ·t-onl\1i this Article is not claimed by the owner of the goods fOtf.~l.?CD' ?'Hifl fl"on-ll·)· 1iflJd; ll·t- &.aon within six months from the date of sale of the goods. it nl'IY:l'l·l· me ttl. m-l'l'r tlAmr4> T}Hll· ~ton'}<? F·l· shall be surrendered to the government. .tol'l .e.~t.:JA:: 4/ The Authority shall have the right to claim wnt1.u ~,tp'f: n'}4>1\ :j;·~ (/i)(tt) m.e.r (f)(") m.e.r reimbursement of the costs of disposal of goods under ~t'}4>1\ ;j;·~(fi)(") ODUJf.•)• 6J>JD'f·'} i\O'ffllD1Y: Article 61(1) (b) or (2) (b) or Article 62(1) (b) Of this 'li\Ft\IT)'I· fCDIT)(J)o'} rom 'h'}f.U·'I.:t"m- h6:J>JD~ Proclamation from the owner of the goods or from the offender, as the case may be. fli\{l,·)· (J)f,CJ" 'r<i··t-;;: hlf'ICD- om- fD'f{'lon"{'l auf!·)· J'S'l.lf'A:: 9"66-li: Hm~ CHAPTER NINE f9"C-l- mg,IJD f1''1'1 U;J::fCD-1 hm'I.,.CD- mi. CD-"£1- CUSTOMS PROCEDURE FOR INWARD +ooAilCD- {)1\0IJ.I\tJ. CDf,IJD CDI. h'IC CD-/)1' OR OUTWARD PROCESSING +ooAilCD- /)1\0IJ.'10. 'h?PJ"f 65. Inward Processing ~(;. rrc+ mg,r f'1'1CJ U;t:flD-1 hmCJ.,.£Do m1.. lD-ISJ.l' ·t\oul'\h m1. h1C CD-l'l'J' ilt\"'1.1(}- iJ?sP"f I/ The authorization of temporary importation of AI rrc·l· lf.S.:J"r(J)o'} M,?c m·l'l'P 'h'}-'tfmCJ.P-h goods for manufacturing or processing and the 6:1> 9>'1'· ll?.tl.fcr!'l·)· m~ t, 1C m-l'l'P 'h '}.';.10·CJ exportation of compensating products resulting h'IH.U· t'·t-'11· ('D'ftttt?i ?"C.Y·:f. mf. CD-6P.' ~t?C thereof shall be governed by the Export Trade Duty h '}-'tl\h· t'D'f.&.<l' Y:ll·)· U·'l.:t' llCD-6J;l' '}<?Y: Incentive Schemes. f'4>l.'r D'flll.;t';f .P-'CO,·)· ODU'l.·)· f,/,,'I.O'ft\:: f/ 6:1>9>'1·· f''r?CJ lf.S.:t"rm-'} Mt1C m-l'l'r 2/ Goods may be temporarily imported for repair at 'h'}-'tfmCJ.P-h ll1.tl.f'l?'1·)· m.l'. tt?C m·l'l'r tt:lfl· home. f. :}:1\i\·:: ;_'/ flti. \) ~\ '}4>1\ '}O•fl ~t'}4>1\ (f) ODU' l. •)• 3/ Goods temporarily imported pursudnt to sub-article (2) of this Article shall be re-exported within s ix ll'l.tl.ftf?'l·)· lD~ ~t'IC a>·l'l'r f'1ll· 6:/>JD:f. months from the date of their importation; provided, h1ll·ll·l· 'l.tt. ~ere lll'IY:l'l·l· mt-·l· 1.tt m·l'l'P however, that the Authority may a uthorize the ·t-onAom- onro-IT)·)· t'"flr(J)o:: lf'i'?" ~,flt.l\'1. extension of such period where necessary. lf'i' o.J'?1m· 'li\Ft\IT)'I· f'?.tl. ·1f.ll· 'h'}.';.&-t19" 1\.t.:,OY: y.:t·I\A:: ~. rrc+ mg,r f'1'1CJ U;t:fCD-1 hm'i'+CD- 66. Outward Processing 1."},llout\{t- ro1.. aJISJ.l' h1C llt\"'1. fttJ. iJ? IP"f I/ Goods may, upon authorization by the Authority in accordance with directive of the Ministry, be 1..1./rA ~;ItT .:JILIIJ <1:1't: iff ti~C: ~ +l liU 'i.ll"' Federal Negarit Gazette No. 82 9,. December, 2014 .... page 7793 h •J.ctfm'l~+. 01J.'l.iH:<. 001J.flDil)(J)- oooo6f temporarily exported for manufacturing or processing oolPt.·)· OfltV.u"'ll)~· (tL4'1: 01.11.f'f~-)· lD1. abroad. ··· (1)- 4L" ~1C t\Ah- f, "fit/\-:: 2/ Goods may, upon authorization by the Authority after II IJ:J>JD':f". O~?C t\oom1'J (1)-tVr f~f,"flt- ascertaining that they cannot be repaired at home, be oo lf'lT(J)- .,. 1..:>"?(fl Oflt\P'"'Ill~· ltL 4'1: 0(J)-4L" temporar1ly exported for repairing abroad. ~1C .,. m"?~(J)- h 'J.ctoot\t'l- Ot tl.f'fH· lD1. (1)-"t'" h1C t\.'\h· f,':f'·itt\·:: 3/ Compensating products resulting from the 1:1 OH.tJ ~14'~ 'JO·h h14'~ (?i) CDf.tjO (f) oofJJt.·)· manufacturing, processing or repair of goods 01.11.ftf?'1-l· lD1. (1)-.st" f.,.lth- IJ:J>P'"f ftjOC·)· temporarily exported pursuant to sub-article ( 1) or (2) (J)f,tjO f'l'1CJ '1.1.·)· (1)-m.·l· flf'l· r~••••7i tjOC-f·l· of this Article shall be re-imported within a year from IJ:J>P':ti 01.11.f'f~·)· h.,.'lh· Oh'J1: lloo·)· 1.11. the date of the temporary export of the goods; (1)-/) 'l' (J)1. h 1c (1)-/)'l' .,. (1)- 00"' . . "?11·). 00 provided, however, that the Authority may authorize the extension of such period where necessary. ht\flr(J)- I lf'ro hhL'lt lf'l lt '7~ flt\J-U"'Il)'l· fttl. 11.0. h'J"lt·Hr t\.L~1: f,"f~tA:: 4/ Notwithstanding the provisions of sub-article. (3) of P.l rH.u tt .,.,.~ 1o-h tt .,.,.~ (r) 1:1.:>1 o.'lCtjO lDat this Article, the outward processing may be terminated IJ:J>P'':f.,.J f01J.oot\h·l: ~1:oo rr'l.:t'P'"f'l 11.fl"f by declaring the goods for outright exportatio.n subject h .,,_.,.mo+. lf«:> ftjOC·l· (J)f,tjO f'l'1CJ 'U.:J'r(I)-'J to compliance with the conditions and formalities hmCJcf'(J)- h 'J.ctoot\{l- IJ:J>P'"f Ottl.f'fH· lD1. applicable to the exportation of goods. (1)-"t'" h1C· f.,.'lh-0·)·1 P'~ P'C'l·)· fcf''l':t' lD1. (1)-.st" oolth f/J:J> "lh'lt-(tf'') o~~t.-o h'J"l*l.'l' ~1:1."? ~·~""': : 67. Dutjes apd Taxes ~. rt,T'i ;thO h,:t 1/ The temporary export of goods for outward processing fil rrc·l· m.e.r f'l'1CJ 'U.:J'r(I)-'J ttmCJcf'(J)- shall be exempt for payment of duties and taxes; h'J.ctoot\{l- 01.11.f'f'1-l· CD1. (1)-.st" h1C f01J.'lh· provided, however, that the duty and tax applicable to the goods together with penalties determined by IJ:J>JD':f'· 4'/.'l'CJ :J'h{) hf.hc(.t\flT(J)-tjO:: lf'. 9° 0 directive of the Ministry shall be payable if the r~••••7i tjOC-f·:t: oH.u nlf':t: n'J.,.~ ~~ (r) ooll't.·l· compensating products are not re-imported in .,.00"' . . (1)- (J)1. h '7c••"'1 0· 0 IJ :J>P' :ti ltf, (1)- h 'l' accordance with Article 66 (3)'ofthis Proclamation. f01J.L t\1(1)- .,.t. 'ret :t-hh OtJ. 'l.h ·I:<. o~.f(J)Il)(J)- oooo6f ooU1 1.·)· h~.lDI'l1 ~ll)·)· .:>C f01J.hL"' ,e,(fc; "':: 2/ Without prejudice to provisions of other laws, the exportation or importation of compensating products . I I Ot\t\ol· o1l· f.,.1.'111(J)- h11.·,.m04' lf'l f~t1t17i shall be subject to the payment of duties and taxes tjOC-f·"f lD1. (1)-ISJ." h'JC ltlth- lD,l'.tjO lD1. h1C applicable to such goods. (1)-{)'f lt 10· OIJ:J>P':ti ltf. f01J.Lt\"?fl:f(J)- 4'1.'1''1 :t-hh .e.ht."'flrlf'A:: 3/ The method of calculation of duties and taxes payable 1~1 OH.tJ tt'}cf'~ ')O·h n'}cf'~ {fi) oolPt.·)· fOtJ.hLt\(J)- under sub-article (l) of this Article shall be prescribed by directive of the Ministry; provided, however, that 4'1. 'l'CJ ;J-hh hlDitfl'} Hf.. 01J. 'l.h·l:<. 001J.flDllJ(J)- the duties and taxes relating to compensating products oooo6f ,e,roflCJA: : lfl)'tjO f'l'1'l (1)-lfl.•)· flf~· resulting from repairing shall be calculated on the ~t1t17i tjOC-f·'.f.'J f~.oot\h ·)· 4'1.'1''1 :J'hh f~.fl'l(J)- basis of cost of the repair. 0'1'1'1 CDQ;l,(J)- ltf, .,.ooP'C.Y· f,lfCJA:: 1lt ~7i.'U~ l..'-&-A '1.76:,. .7fi.IIJ 411'C: f t ti~C c1J +1 i:7i.1 ~.9'" Federal Negarit Gazette No. 82 9th December, 2014 .... page 7794 g/ rttu h1+~1o-h h1+~ (~) f:1:n. O.tfcr .4/ Notwithstanding sub-article (I) of this Article goods rrc-l· m~r rlf?'l 'IJ'.:t'rlD-'} hm~+lD­ temporarily imported or exported for inward or outward processing shall be re-exported or re-imported h'M.oot\(l. Ott1.f'f'l-l· CD.( h1C lD-hlf r10· m~r with exemption from duties and taxes if they are m.( lD-61" h 1c r "'"~ o :J>so'f t\lD-If f\~.(l"'ll rCD- returned in the same state or after being repaired free o'ln~n-l· ll-'l.:t' f'"l.oot\(l. Wf.r ft\h~f i'm'?'llD- of charge. rDtoot\il- hl.f'l +llf'l :t'hh h~hLA'lrlD-r:: 9"6~ti: hPC CHAPTER TEN rog b7C aJoltT fDIJ.7fl: 6?1P"f R'l-r'?h 4rTTC CUSTOMS PROCEDURE FOR PROCESSING OF IMPORTED GOODS FOR HOME USE UNDER P'C l\h1C lJ!:lt'l' 'i!)!;f= fr'CT U:tfm-1 CUSTOMS CONTROL Al.\ftn'itt Ot\DIJ.~l'?RT f'l-r'?h P'l PC'tT H. t»~ P'C«t-t: wr<l-r ~tg. 1.1.-s.CD-A l~t\OD~.,..(" 68. Authorization to Use ttie Procedure iii CD.( h1C lD-hlf f1fl- IJ:J>P''f t\h1C CD-hlf ~)!:t' II The Authority may authorize the processing of hoot\+:J>rlD- 0.&..-l· 01-r~h ~lflfC t»C l.f'llD- imported goods, 'under customs control, before rrc-l· 'l.l.:t'rCD-1 h1-'lfm'lcl>~ O'lt\t»Affl~ clearance for home use if: t\.L + f: fOIJ.'ft\lD-:. u) hiP~~ f'IJ'.~ CD-tn.-l· rr.r~-l·1 rc.Y.'f m.( a) the operation allows to ascertain that the products resulting from the processing of goods for home h1C · CD-hlf h 1.ct1o- h+.(l?--l· o:J>PJ'f r+1J. use have been obtained from the imported goods; oor.r'lrCD-1 t\tr?l:nrr t>'"l.fh'fA l\.1!1! h'l and 1\) rrc -l· 'U'. ~ h+m'i .,..,. O'l."\ o :J>so ~1 .,..("qo b} the original state of the goods cannot be lD~'IO~O-l· ll-'l.:t' ooA(a hJl'i'"l.f'f lfcl>r economically recovered after the processing. h 1-'l(Un- t\tTIJ$': l '? ftr? ~7' A (L If') i 'lCD-!: 2/ The Authority may grant to a person who carries out regular processing of imported goods for home use, f./ lD~ h1C lD-h'f' f'"l.1fl- IJ:J>P''f t\h1C OJ-h'J' ~)!:t' under customs control, general authorization hoot\+:J>rCD- o.&..-l· 01-r~h ~rrlfc t»C l.f'llD- covering his operations. frc-l· 'U'.:t'rlD-'} h1-'lfm'lcl>~ OtTtJ.("l'? +'?lie It~ Ooo .(0~'1-l· t\'"l,IPtTIJt- (lCD- 'IJ'. ~ ') fOIJ.i'i~ ') hm:J>It~ L:J>f: llt\t»Ad)~ t\.1'1'1' ~'fftA: : El rH.u h1+X" 1e>-h h1+~ (~) h'i (f) f:1:n.so'f 31 The categ<?ries of goods to which the provisions of +L~OIJ. t\.~l1-CirlD- t>Dt'ft\- o:J>P''f tt~H· : sub-article (I) and (2) ofthis Article may be applied, L:J>f: t\oohm-l· ooO}It-l· · t''"l.1'1TlD- c)>f:oo the requirements to be fulfilled to grant ll-'l.:t' so'f h'l r1-r~h ~lflf~ 1 fOIJ.oot\h~ authorization and the measure constituting the hCr:&fso'f Clt\t»Affl~ OOIJ.flDffllD- ooootf customs control shall be specified by directive to be ~(J)(ICj t\-: : issued by the Authority. g/ lD~ h1C lD-h'f' f'"l.1fl- IJ:J>P''f t\h1C CD-h'J' ~)!:t' hoot\+:J>:flD- o.&..,l· 01-r~h ~rrrrc t»C l.f'llD- 4/ The conditions of authorization of processing of rrc-l· 'U'.:t'rlD-1 h1.ctfm'lcl>~ ftr?f:l'? +'?ctc imported goods for home use, under customs r o :J>so:r: hhoom h l.f'llD- l'llD- lD-aJ. Ot\A ftlD- control, by a person other than the importer of the h 1-'lh'iCD') fOIJ.L + 1:0-l· lJ-'l.:t' llt\t» A ffl~ ' goods shall be prescribed by directive to be issued by the Authority. OOIJ.flDffllD- ooootf ~lDI'I'JA:: 'IR' ~i'i.~.tW l...f..t·A ~.:Jt-l· .'111."1 -l:•t•C: ·i(·!f ll"'t: <!! <f>'t fti'i.~ '}JI" Federal Negarit Gazette No. 82 9~' December, 201 4 .. .. page 7795 ~~~. f.,.?'l''i" ;t:h,.._ hh4-4.A 69. Payment of Duties and Taxes ro~ lt1C lD'rt'r t'10· tJ:J' fJJ":f'· l\lt1C lD'rt'r fl~~;t­ The products obtained from the processing of imported goods, before clearance for home use, under customs hoot'l<l•:l'rlD' 06.·1· 01·?"t;.n +.'1''1'c ~»C tf'uo· control, shall be liable to the import duties and taxes f?"C·}· 'IJ'.;t'rlD· '} h '}-'tfm'i" <I>+. (L~I. '? h ~H. U payaple on the raw materials as an input for such tJ:J' f'J:f. l\lt1C lD'rt'r ft~~;t- 1\.1\4>+. t'OIJ. :l'·/\··1· products before sale for domestic consumption. ?"C.Y·~'} 1\0IJ?"I.·}· ro~~' 1C lD'rt'r 010··1· '1'&. IJ:J'f'J:f. 1\f. 1\.ht.A 001f.1l}(l)> ;t'tft~ ODUI/..-}• 4>/.'f''i .rnrt h1-ht.l\ O'l." f.trc;A:: (t. J»., J»C'B: lli\Dt?:?'I'OT 11-~;t: 70. Termination of the Procedure M ro~ lt1C lD'rt'r t''IO· tJ:J>f'Jl· Mt1C lD'rt'r tf~~;t­ 1I The customs procedure authorized under Article 68 of this Proclamation shall terminate where the raw hool\4>:J>rlD' ot.·l· O?·?"t;.n +.1'1'C ~»C tf~a>­ materials imported under customs control are (.:~ared t'?"C·1· 'I.Y.:t-rro·'} >t'>-'tfm'itf>+. t'OtJ.~I.'?0·1· for home use upon payment of the applicable duties t'1·9"t;.n 1»'1 ;»CO,·)· ro~~t?C f'IO ..)· 1'&. IJ:l'f'J:l: and taxes in accordance with Article 69 of this mt.u ltlf~ lt'>4>~ ;J;·f! oou't.·l· c~>t.'l''i" :t-nft. Proclamation. ·l'hlt~f\ollrm- M,?c m-rt'l' ft~~.r o.l\4>+. mtu ~,cp~.. ~,->.,.~ ~·.t ooUJt.1· r·t-t.c~>~ro- f?-?"t;.n ~»~ ~»CO,·)· J'.tl.tT}A:: 2/ Notwithstanding the provisions of sub-article (1) of ~/ t't1.U ~,'}4>~ '}CJ-{1 /t'}cl>~ (li) 1:'}.?1. O!·."C?" this Article, the customs procedure authorized under ·f'cl>l}f, ~·}· 1\.0mc& t'Olf.'fA ?"n')f·)· '..C lDf.h1C Article 69 of this Proclamation shall terminate where r1o··l· '1' &.tJ:J> f'J'f ''"' t'1·9"t;.n ~»~ ~»ca,·l· the Authority, on the basis of justifiable grounds, >t'>-'tt.1l9"llrc& Olll\!»t\tT}'t- O.t-4>1: OH.U lt'P~ authorize the placing .of the raw ma~erials imported ~t'}cl>~ ~·jj ODUI/.•)• f'Tt.cl>~lD' f?-SJDt;.)l J»'/ under another customs procedure, subject to compliance with the conditions and formalities /»CO,•)• f,?:/.tT}A l tf'. 9" •f't.~OIJ. }t'}-'ttf'} 0 applicable to the later procedure. rDY.t.cf> ~m- ·> t\1\m-'} r?·?"t;.n ~»'I ~»ca,·l· t'OIJ.ool\h-1:1· tf> t:oo U·'l.;t' f'J':f·'i 1f.fl:l: oohOC ~.'."Cllr'P A:: IJO/Jir~ hFir h11: CHAPTER ELEVEN IJ?JD"f R'l.lt.f'I!'IT mi. h1C OJail'l' ilt\"'1.1fl-RT CUSTOMS PROCEDURE FOR TEMPORARY IMPORTATION OR EXPORTATION AND RE- m&'r mi. OJa1.'" h1C ilt\"'ll\tJ.RT 'A'i 1'ooA(lOJa IMPORTATION OR RE-EXPORTATION OF ilt\OIJ.'lfl-OT tDf,IJO ilt\"'ll\tJ.RT f1-IJO(.h F'l FC'tT GOODS lti. fl'l.tl.t'f.,T IJ?PJ"f1 lli\D1Jll111T 71. Temporary lmportatjop 1/ Goods necessary for trade promotion, technology Iii '}'?f:'} h01Jrt1-'Pro-l>: h·f:nCff\o:{ 7i'?'?C: transfer, tourism and cultural exchange, construction h·l:t119"'i hllthA Ac&lD''I': h'?'}l};t' !»lr f works, consultancy services or relief may h?"nC ~t1A'?f\o·1· ro.er htJC~;t- P'lr .?C temporarily be imported, upon the authorization of t'·f' ffti- tJ:J>fJJ'f room-o·1· ?"n'}f·}· >t·>~·t-m'i4>4> the Authority and upon furnishing security, without payment of duties and taxes subject to their re- Ooom-O·}· ntJ.·}.'} >t1-'trom- tfCj 4>/.'r'i ;t-nrt export at the completion of such tasks; provided, ll.eht.Allra>- O'Pll·l·c; n1.ttf'f'l1· >t'>.&t 1n· however, that spare parts and other consumable fl ll1\P'A t1} 'I· 1\.t. 4>1: ,e':f·l\ A l tf '.0 9" goods may not be temporarily imported. ODI\IJ'lD6liJ,fJJ':f·Cj t\(\o ':f· ~tl\<1! h:J'f'J:f. 01.tl.flf'i1• l\.1n- hf.:rtt·r:: \ 1lt m1f'll 1..1.t-A );Jt-l- ,?JLIIJ <111'C fl U~C t!J +l flU 'J.f"' Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7796 II OtltJ h14>1\ 1CHl h'"Jcf>?\ (?i) h-tooflh·J:-l· a>-a;l. 21 The Ministry may, by directive detennine 'h:J> P''f 4>1.'rc; ;f'hll 1\f.h.(.tVFfm- 0'1. ti.f~'l-l· conditions other than those stated under sub article (1) of this Article under which temporary CD~ h'lC a>-ll'r fa'IJ. 'lO·fl TO>- (\,flo'f (}- '1.;1' P'l· importation of goods without payment of duties and D1l.'l.il·l:? ODll.fCDflJa>- oooo&f f.CD{lCj t\:: taxes may be pennitted. 31 Temporary importation pursuant to sub-article (I) or f.'l OtltJ h")cf>?\ '}()-{l h14>1\ (/i) CDf.9" (I) ODIJI/.·)• (2) of this Article may. also be granted for goods Ottt.f'f?~·l· CD~ h'lC o>-il'r 'h'M. '10. fDll.Lcf>~ already placed under another customs procedure. IJ:J>P'"f 01\,lt f'l·9"?h ~'1 ~C'l-l· f·t-oo~o- 6:J>P' 'f'}9" 'h 1-\t;Q.9"C fl.~l. '? .e":f·l\t\: : 41 It is prohibited to use goods imported on temporary P.l Ottt.f'f'l-l• CD~ ·h'lC CD-il'r f'lfl'} IJ:J' CD~ h'lC basis other than the purpose for which they are a>-il'r 'h 1-'l'lfl h-t ~l.'lO·l· 'll\"'1 m-m. O'rcl»9" 1\t. imported; provided, however, that they shall be 'h'}Jta>-t\ 0'11:1.'? f-thl\hi\ 'Ia>- I lf'i9" 07·9"?h allowed to undergo operations necessary for their .e ht\t\ .Y. :f' tti.O" f tJ:I'a>-1 ~ tJ1'1·l· i\oomocl» preservation during their stay in the customs fotfilLt\ 1- -t'?fl&-·)· fl.hCi CD'I·O-l· ,('.":f·l\t\:: territory. 51 The Authority may pennit the transfer of ... f;l h'?'}fl;f' ~6-P''f CD,('.9" h9"hC h'lt\ '?Ito·)· :JC temporarily imported goods for construction works 0.,_ f fl1 O'l.ti.f'f'l-l· f'lfl- IJ:J>P''f h'lC a>-il'r or consultancy services, within the authorized 'h '}-\.Y.~ O·f'Lcf>.(lt:fa>- fttt. 'l.(fl IJ:J> P':,:'} period, to other duty tree right holders with respect Ottt.f'f'l-l· i\'"lil'lfl·l· oo-o-l· 1\lt:fa>- ilP'l· to similar goods. 'h'J-'l-tltl\4- flfl~t\flJ.,. fl.Lcl»1: ,e'flttt:: 'il Ottt.f'f?'l-l· 'lfl-ta>- i'oot\ila>- ODll.CDlll' f'll\'li\· 6/ Duties and taxes shall be paid on the depreciated values of temporarily imported goods upon their re- ":J> P''f 'he1:Ci , :J 1\.e ":J> P':,: il.CDlll' fl i\m- :f't~~ exportation based on the tariff currently applicable. ooill.-l· cf>l.'rCi :f'hil .ehLAflflf'A:: 'tl Ottt.f'f?'l-l· fil'lfla>-1 IJ:J> OtltJ h 14>1\ 1CJ-il h ')4>1\ 7I Any person who transfers temporarily imported goods to another person in accordance ·with sub (f;) ODIP/.-}• 1\t\,1\ f"'/.fil•f-1\t\~ fllD' {J:J'(J)i CD.( article (5) of this Article shall have the obligation to h'lC CD-il'r h'lflO-l· ttl. ~9"C" 'hllh-ti\1\LO·)· 'l.tt. pay duties and taxes on the depreciated value of the 1:l.il Oot;f'llOCD- f'hC1:Ci cl»Ci?i Itt. +l.'rCi ;f'hll goods calculated for the period from the date of f oohLA '?Jlo;f' ht\0-l·:: importation until the date of transfer. ~I hTC'~h-l· ~&-P''f ;JC 01'ffl1 O'l.ti.f'f?'l-l· +l.'rCi 81 The project owner where temporarily imported :f'hll /t,('.hLAfl:fCD- CD~ h'lC f'lll- lJ:J>PJl'. goods, without payment of duties and taxes,. are h'lt\ '?lt:!J) ·· 1\,('. flf'fl-0-l· TC"~h·)· il.tnCi+cl» deployed shall infonn the authority, in writing, the completion of the project, prior to settlement of final 1\.,.hCiCD'ICD- ilt- foot:tl.l.7i h~f hooL)\oo- Ok·)· payments, or any period of extension of the project. CDf.9" fTC"~h·l: 'l.t1. h·t-6-Hoo ,('.tJ'}.,. fTC'~h·l: fll\0.-l· i\fll\~t\fl).,. 01\ (}-~ '"lil;f'CDcl» hl\0-l·:: fll O'l.H.f'f?'l'l· CD~ h'lC CD-il'r f'lll- IJ:J>P'l· Oh'lC 91 The conditions under which temporarily imported CD-il'r . fot cf>?O·l· lJ- 'l.;f'Ci f cf>l.'rCi ;f'hil h~fc»­ goods may be allowed to remain at home and the manner of payment of dutiis and taxes shall be hL,69" '"1. 'l.il·l:? ODll..fCDflJCD- oooo&f t.CD(lCj t\:: detennined by .the directive to be issued by I ft. /Jffl'f 07,1Lt'f)t bl:\10= OI)D'f,r.Lt.("Ot 11=\ct Ministry. 72. Refusal of Authorjptjop iii IJ:J>P''f 1'1\f.-tCD- ODIJf.;f'CD4!0·)· 'l.t1. fli\Ft\fl).,. II The Authority may refuse to authorize the use of IJ:J>P'"f Ottl.f'f?H· CD.( h'lC a>-il'r ).')Jt1ll- L:J>1: temporary importation procedure where it is 1\f.{l'f .e'ffttt:: impossible to identify the goods. II OtltJ h'Jcf>?\ '}CJ-il h'}cf>?\ (li) f·t-~'111CD- O.'iC9" 21 Notwithstandihg the provisions of sub-article (I) of lli\PAflJ.,. flJ:J>fP:,: 1'1\f,-tCD- ht\oo;tCDc}» lJ:J>fP:,: this Article, the Authority may authorize the use of 111' ~7\.Xf.:ll '-'-I,.A 't;ttT ;ttl."' <111't: Tit U.I;C ~ +"J in~ 'J.l"' Federal Negarit Gazette No. 82 9111 December, 20 14 ... . page 7797 taft:fCD- +L'I'~'f llOt'i' hOif.l)m-l· h1A'?tt-·l· temporary importation procedure where, in view ofthe h'Lf QJ-UC'H: ft\h'?ll11 room4>r lJ-'1.:1" 1\.hl)·}· nature of the goods or of the operations to be carried out, the absence of identification measures is not liable ft\oo;f,..·t •at?1tn IJ:PJP:f: Qtlt..f'f~·l· h1-'l10· to give rise to an·y abuse of the procedure. 1\.L:tY: ~':f·ftA:: tr. 01.tl.f'C)t f7(): /J;I=fP"f b1C ID-llT fcrtf~Ot 1.1L 73. Tjme Ljmjt for Temporarjly Imported Goods to Stay at Home ~/ h·t:t119"CJ hllOA /:\CD-CD-1' CD~?" h·th'itt-Jt 7i'?'?C ?C f+ fftf. IJ:PJP'f CD~ n"'C h1Q·Q·}· ttt. 1/ Imported goods for tourism, cultural exchange or technology transfer shall be re- ;i!9"C' QilY:il-l· CD&-·)· ttt. CD-il1' +ooAI)CD- exported within six months. ooCD-tTJ-l· nt\ll:fCJ>-:: f./ 1'?1: N''lil+ 'I'CD:t> f1Cl- lJ :1' JP':f· f'"# il+'f'CD+. +'?llC 2/ Imported goods for trade promqtion and welfare Q·f'tn'i'4>4> QlJ-t\-l· CDC f1.tt. 1~-fl a>-il1' ooCD-tTJ·)· services shall be re-exported within two months from the .date of completion of the trade promotion or ht\ll:fCJ>-:: welfare service. f./ t\'?'111:1" P'&-: t\9"hC h1A'?tt-·l· : hhC.c;:J" P'&- 3/ Imported goods for construction works, consultancy ?C Q•f'f ft1 CD~'r QTC';i!h-l· it9"9"~-l· OOV1l·}· services, welfare services or as per a project CD~ h1C f1Cl- IJ:J>JP'f QTC':l:h-1: il9"9"~-l· agreement shall be re-exported within the period specified in the project agreement or withi'n. three f·l'1t\OCD- fttt. 1~11 l).m'i'4>:t CD~?" TC';i!h·t: months after the completion of the project or welfare CDf,IJD fhC.c;:f' .1»&-CD- h1~+m'i'4>4> Qfeil-l· CDC services. ttL CD-il1' +ooAI)CD- ooCD-tTJ·}· ht\ll=fCJ>-::

9.1 Qttt.f'f~-l· CD~ h1C CD-il1' f11l IJ:J> Qt1.0 h'1'1: 4/ The Authority may extend the time limit where the Q+~ ~11CD- fttt. 1~11+ooAfe hh1C 1\.CDtTJ importer proves on acceptable ground that the goods fiT'I~'fA oolf~1 hiloomCD- hmf+CJ Q<l: 'rh'tf-l· imported temporarily cannot be re-exported within oo'i<. h+t:nm llt\P'AtTJ~ fttt. 1~Cl-'t the specified time. 1\.f&-ll'rt\-l· f,':f·ft{A:: l;l Qt1,0 h14>1\ 1()-il h14>1\ (!l) OOlJ'/.•}• IJ:J>CD- h1C 51 The security provided for temporarily imported CD-il1' fot.f ~Q·}· ttL t1A·f'&-t1oo Qil·f'4>C QO'? goods shall be transferred to the government treasury f·,.CD{t.,CD- foo$f ttL h')~·flll'i'4>4> QrJ•t\-l· CDC and the goods may, upon the completion of the ttt. CD-il1' IJ:J'CD- +ooA(I ltACDtTJ Q'f'll·}·'i' f·f' ftiCD- appropriate customs formalities, remain in the 1')1111 Quo-,.. t\oo't'?.~»-l· 10. + ~C'r QIJ:J>CD- . ft~ country or be re-exported, if the goods are not re exported ·Within two months after the completion of +1fl.CD- f?-VU<.h ~IT'It\.1: +h'i'CD-'r..Q·}· h1C ~il1' the specified period, unless the period is extended in 1\.+C CD~?" hh1C 1\.lDtTJ f,';i·ft{A:: accordance with sub-article (4) ofthis Article. ~/ Qttl.f'f~-l· ro~ h1C CD-il1' f11l 0:1' hoo1'?J-U·}· ttttft-l· CD-m Qlf~ IT71~CD-r "CD- Q4>tQ nil 6/ .When temporarily imported goods cannot be re- exported as a result of a seizure other than a seizure 'rh'>f·}· taAlf'l Qil•f'4>C Qoofli- rtnf•}• +ooA(l made at the suit of private persons, the requirement 1\,CDtTJ taA~t\ +ooAfe fOif.CDtTJQ·}· f?.tL 1~11 of re-exportation shall be suspended for the duration oo.fm? IJ:J>CD- ·f'~li Q.ffQ-l· 1.11. oom1 ~*ltTJA:: of the seizure. at. 01,1Lt'f:)t f1(): 6:!=fPT1 Rh,C.A m,e.pa ao-tr 74. Total or Partial Relief for Temporan Adinjssjop Oao-& hti.T )' llt\"71:1."7 01f. 'l.il·l;? Q1.tt.f'l?'r}· CD~ h1C CD-il1' f?Q· IJ:J> JP'f The Ministry may determine the conditions under which the temporary admission procedure may be used with Oht.A CD~?" oo·h- Quo-"' h4>/.1' ~'I t\.lf~ partial or total relief from import duties. ilt\ IT'I.':f·t\· Q·} • lJ- 'l. :"' I\.CDfl1 ~':f·ftA: : 'I"" Xi'i.1..U X ~1./.·A 'I;J6T ;JJI."I <l:•rc: ·iflt tl.tSC.: ~ +'t ili'i.X 'l.?" Federal Ne~,tarit Gazette No. 82 9111 December. 20 14 ... . page 7798 ~~. OttLf'f"l-l- dYJ'.,.CD- fcrtoat\fl- iJ;J:P'l- 75. Temporary Export apd Re-lmportatjop of Goods iil Oalf.h·f'ft.·)· 9"'h'}frf·:,~ O'l.tl.f'e'l'l· t\oo(l)o"l·)· l i Goods exported temporarily by completing customs f1·9"'?h ~Calf/tt fof'h'1£D'ItFfa>- lJ:/'9'1· cf>l'r formalities for the following reasons may be allowed to re-enter the country without payment of f\.(',h~.tVFf(l)o ·f'ool!\(\(l)o oo'"/1}·)· ,(7.1·1\t\·:- duties and taxes: U) lD~ (l)o"tl' h1C t\P&· f't~ (\£Do fUO·)·') P&· a) vehicles, equipment and machinery taken out t\Dllh«J £D'} f·f-fncf>ooll:flD- ·I' 7ihClJt9':l"·: by a person for the purpose of carrying out his oo·~tf9':,·.'1 alf7i'lt9'1· I work abroad; t\) t\'}'"lf:«J t\lluA I £D,e.tr t\O?«Jr(l)o?" a,,e•.,·l· b) goods exported for trade fair, exhibition o:- ·)·CO,..Y·:,-. £D.(',lf" h.'"/H.O. 7i'f:l-. lD~(I)o'T' h'IC cultural show. YDliAh· IJ:/'9':,-.:: fJ.I Oalf. 'l.iH:? 0£D"l ooootf OtVt hiJ~ 'l'J lJA·f'£Dll'l 2/ Goods may be eligible for exemption from duties if Oi'a·f'cf>C IJ:/'9':,·. Ottl.f«f'i-l· lD~ (l)o"tl' h1C returned from abroad within one year, un-less a £D'r·f'(l)o cf>l'r«J ;t-hi'a fl.ehLAilr(l)o oo'"/ll·l· longer period is specified in a directive issued by the rO?.l·tt-·l· Oh '}1: a,oo·l· 1.t1. a>-i'a'r ·f'ooAl\(l)o Ministry. room- h')~lf'l 'i(l)o:: el..,.oaAilCD- OOcrtmat'i .,.oaA{lCD- Ot\"7.1D- 'A?P'l- 76. Re-Exportatjop apd Be- lmportatjop of Goods iil t\h1C a>-i'a'l' ~~~?' of'ofl/r f·f'oott?O IJ:J> 1/ Goods imported and declared for home use that are fAof'ht\ht\ £Df,lf" ~t11l0· f1·9"'?h U'"/'} falff,'flC not prohibited or the entrance of which is not hlf'l f1·9"'?h ~Calft\.1: hooh«Ja>'l· O~·l· lD~ contrary to the customs Jaw may be re-exported at the request of the importer before completing (l)o"tl' ·f'ooAf' h 1-'llD"l '1' f4! fcf>lO h'}~lf'l customs formalities upon payment of 5% of the fcf>l'r«J ;t-hll·'} ?; Ouo-f· of'h~~~O·)· h')JllD"l duties and taxes to be paid on the goods. t\.~.+1: f,':l-.1\A :: fJ.I fh'IC (l)oQ'f 9"'C·l· lf'la>- lD~ a>-"1" h·l't\h· O'J,t\ 2/ Exported domestic goods that have been returned 07if"Ll' (l)ot\· £Df,9"' 0'}'"/f: '"/'}1-'1·)· f·f'oot\h•,.(l)o'} within one year because of their failure to meet the f'r&-·l· ~l'- llt\Dll~t\;t-r(l)o 9"'h1f·)· o~,·>f: a,oo·l· quality standards specified by the contract of sale or ttl. (l)oi)'f •#'ool!\(\(l)o lD~ h1C falf.1fl- IJ:J> JJJ:,·. business relation that has been the basis for their export shall be relieved from duties and taxes; hcf>l'l'CJ ;t-hi'a '11 .elf«Jft.:: lftf9"' "h'IH.U IJ:/'9'1· provided, however, that duties and taxes not paid Dlf9"'l1' n'Pt\(l)o '"1-oa,-l· ".e O£Dat '}'"/1: r +l'1' on the raw materials as per the provisions of the alfOl;t-1' taCO,·)· h tp~ 0·,. ~ '111(1)o ODlP l·)· l\f.h~.A Export Trade Duty Incentive Schemes Proclamation cf>C.f· f'10l(l)o cf>l'r«J ;t-hi'a oohLA nt\0·)·:: shall be paid. 1:1Ollt\'I··'U~ '1' f4! ODlPl-l· OH.U h'}cf>?l '}()-{) h'}cf>Y\ 3/ The period specified in sub-article (2) of this (I) 1\f. f •,.cf>oofll(l)o f1.tl. 1~-fl Ohc'\Dlf~ 9"'h'}f·)· Article may be extended at the request of the t\.&-tt9"' f,1·t\A:: interested party on justifiable grounds. lti.IJ:J-1 07.tl.tf)+ f"''01q+ m&r f"70mtrJ+ 77. Termjpatjop oftbe Procedure f't'l'S.h P') P'C1-l- (lt\crt?tt'J'O-l- «J:).;!= The temporary importation or exportation procedure "''~ h'"llln- r1n. £Df,9"' r£Dm IJ:J> P''T'> YOIJ.oot\h·t: :,f: oo 1J-'l. ;t- 9'1-'1 1~£11· h '} ~ T fllO~ lf '](l)o IJ :1'9'"1'· may be terminated by declaring the goods for outright importation or exportation of the goods subject to O'l.t1.f'f'1·)· f'IO·O·)·') £Df,'r f£Dm-O·)·') P'l PCO,·)· (..(t.A ~.76-l- ,.7~"1 <111't: f f li.ISC II) <f''J fill 'J.,. Federal Negarit Gazette No. 82 9111 Deceml>er, 2014 ... . page 7799 f4'1' ;1- CD~ n'IC CD-il'J' f'"lil?'l-l· CDf,.'r CD~ CD-"T" compliance with the conditions and formalities fool\h f/J:J> Jlhl\~fl.r-'J O'"i~lfl h'}Jl*l'J' '"11:l'? applicable to the importation or the exportation of f..:fl\b'\:: goods, as the case may be. r6k$ hP'k ctl\t CHAPTER TWELVE f7=rS.b F) f"C,tl Ob.c\btC:tbO COMPLETION OF CUSTOMS PROCEDURE oo')l AdNIJoT P'C,t 00"7h5'aJl THROUGH ELECTRONIC INFORMATION EXCHANGE SYSTEM H. ~ 78. Geperal ~I 0'11\Pb'\tlJ.,. 0-t-ttl?CD- f 0.1\.h-l·C'"l.hil ool)l 1/ Any person who is authorized to use the electronic b'\cv-cv-'1' PC'l·l· h1Jlmcf>r f·f'~cf>~l\·l· information exchange system developed by the '"I'}~CD-'r (lev- f'"l..h-t-ft--l• ') 00.1\.h·l·C''l.hil tt~ Authority may, electronically: OIJhCJ'CD'} f..'fl\b'\:- U) OIJ~~'lfP'l· hl\oo~lflfcv- CDf..?" hl\oo'lfl;:t-flD- a) process and submit reports on the arrival or hCJ' O'ltt.U· 1\f,. hl\-t-11~~ oo'}?~?f·:;. CDf,.'r departure of a means of transport and travellers. taken on board or goods loaded; ill\·f'.651..,. IJ:J>P''f tTC.Y."f'J '"lcf>'l'lOCCJ OIJ~lfl I 1\) f'l'?"~h P''l P'C'l-l· n~~?.'r OIJhCJ'CD'} I b) complete customs formalities; th) h*J:,fJD:'f·'} OD~)'.'r I hCJ' c) effect payments; and --- oo) f/J:J> ooAcf>~,f -l·IJtt'H oocf>OA:: d) receive order of release of goods. 11 mtu n'Jcf>~ 1o-ta n'Jcf>f\ (i) oowl-l· f'"l..~l., 2/ The use of the electronics information exchange system fO.t\.h·l·C'thh ool)f b'\CD-CD-1' FC'li· hm:J>cf>'r under sub-article ( l) -of this Article includes the ~?~» fl'IP.'f n~t\h·l·C'thh tt~ h'}Jlcf>COo '"11:l'?'J presentation of supporting dO'cuments electronically. .rm:J>AI\b'\:: f./ fCDal. c; 10. IJ:J>P'':f·'} 001J.ool\hi· fh11: oolafli· 3/ The Authority shall facilitate the use of its electronic· h'lb'\ '?fto-l· 1\oohmi· h 'JJl:fA f"'l.ool\h:t'flD- information exchange system by----the rel~vant · foo'}'?ia·l· ooptf "~O..Y.'fc; ft$-f,.CJ'}(a of-*OWJ-l· government agencies and financial institutions to enable the provision of single window service with respect to O·f'ttl?CD- fO.t\.h·l·C'thh ool)f AlD-CD-1' FC'li· the importation and exportation of goods. ( -t-m:J>"'l. h ')Jllf.,. 111\PA tlJ.,. u-'I. ;:toso'f1 OWJoo:f:f·l· ni\Oi·:: 111. tm.t"'LfJTl OOooDDlf7:fl 79. Regjstratjop of Users UIJ')~CD-9" OCJI\Fb'\tlJ.,. fO.t\.hi·C'thh ool)f Any perso'n interested to secure authorization to use the b'\CD-CD-1' FC'l·l· ·f'm:J>"'l. 1\oolf') h'JJl~cf>1:1\i· electronic exchange system of the Authority shall be f'"I.~A '? flCD-:- registered with the Authority upon: iln'li\Pb'\tlJ.,. fof-lllfl'ICD-') ~l:4 ftnOcf> fO.t\h·l·C'thh II installing an electronic information exchange facility ool)f Acv-CD-1' 4-fl.l\.t OOIJ"ll\i· f that meet the standard set by the Authority; II fO.t\.hi·C'thh ool)f Acv-cv-1' FC'l·f:'} fntn:J>cf>'rCJ f~U'J'li· ooootfP'"f f'"l.fhfiC 2/ assuring compliance with the usage and security lal\oolf.,. '"ll?651. Oooiltni· I requirements of the electronic information exchange system; i:l Jl:{:J"A kC'"IlD-'J h-t-~cf>~l\·l· ev-a~. t\.1\ (lcv- h'J~'"It.mcf>'r '"ll?16lil. Oooiam·}· I 3/ confirming that the digital signature may not be used by a person other the authorized person; .1.lrl\ ~.::Jt-1- ,.:Jfi,IIJ <fi'I'C f l U~C o!1 +"t l1i.i 'J,,- Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7800 91 h·t-~cf>Y.fa.'f· (1)-al_ tV\ "(1)- "lJl;h,\ ~.CD'7(1)-'} 4/ confinnation that if the digital signature is used by a ·Nn.'f>tfD 0.1~ tVIfaP'AffJ-,. lDJlf(l)o-,. fDIIh;l'lD.'f> person other than the authorized person, to infonn '11\~.~·t:'J h'tY.D'Il.lDffJ OD'Il;J1'J' ! h'l the Authority immediately; and (;/ OllfaP'AffJ-,. 51 signing the agreement prepared by the Authority. Ooo~lr i OllfaP'AffJ.,. ODOD1111l hfaO.'f·:: '1'. oot.?lf'Tl OM.btc'\bQ H& OOtiDI\h'i QfaootOA 80. Sepdjpe apd Recejpt of Electropjcs Messaees At fllfaP'AffJ~·l fh.fa.h·l·C''I.hh oot.:4 A(I)-(1)-'J' P'Cct·l· ooomcf>r fD?Ah D?'J~(I)or oot.:4 1/ Any infonnation sent through the use of the Authority's electronic infonnation exchange system h·t-~cf>$'.(1)- f"lJt:l'A ~CD? ;JC -t-ff,fi ODI\h shall attached with the authorized digital signature. hfaO·}·:: Oh.t\.h-l·C!').ht) H~ i"A ~A 2/ Any electronic infonnation is deemed to be sent if it Ot.ft. OJ~'JD ooA6h·1:1 was sent by the originator or by a person who h.ad the t\h.m-1 OJhflo f\oopt.-}• authority to act on behalf of the originator in respect ~»A nJ1 n-t-tl mOl- tiOl- f -t-4\ h ntr1 'lm- : : of that communication. rtollta~»AtrJ't·'l r-t- ~., Y.ta.'f· f h.ta.h.'f·C''I.hh oot.:4 3/ Where the Authority and registered user have not A(I)-(1)-'J' P'Cct-l • -1-tn:#'D'Il.(l)- ool :4P'1-1 agreed that an acknowledgement of receipt of Oh.fa.h-l·C''I.hh H~ hfaoocf>Ot\T(I)o OD•t-D?oo~ electronics communication be given in a particular fonn, an acknowledgement may be given by any h{lffJ'J'1 0-t-ootah-t- f-t-m(l~ c=cr taooh-t-A communication, or by a conduct sufficient to ind1cate fY.l?-.'f· hrr~.'f· nta.ta ttt. fooAbh-t: oof:lh that the electronic communication is received. oo-t-D?oo~ ODII')r;:(l)or H~ fa.{l'J' m.er oof:l(\.1 004! Y.l:«f fa.foot\h.'f· OD'Il. 1-A f:Ct·l· fa.1ft'/\ .e"i-..1\A:: 9./lltYFAffJ't·'l fh.fa.h·l·C''I.hh OD/.:4 A(I)-(1)-'J' P'Cct·t: -1-tn:I'D'Il. fh.fa.h.'f·C''l.hh oot.)f ooAbh.'f· hh1-'l:fH· 4/ Where the Authority and the registered user have agreed that an electronic communication shall be fD'Il. '. /.(1)- ooAbh·t: hfaoof;l(l. oo-t-tryoo~ {l.{l'J' 0 binding on the receipt of an acknowledgement, such ~(1)- fD'Il.A hrr~;,. IJt\=f(l)o .e1i(l)o oo-t-D?oor;: electronic communication shall be deemed not to nhrr~-t: n-t-1 M\(J)o ttt. mh'J' IJ A-t-(lm oot.)f(J)o have been sent unless the acknowledgement has been h1-'IA-t-t\h .efmt-A:: so received within the time agreed upon. '1'1. OMhtc"\hO ,.,'\It DD/.)(f'I=l lll\"7tZJT 81. Yerificatiop of Electropjcs lpformatjop Oh.fa.h-l·C''I.hh H~ f-t-1\h- oot.:«fP'l-1 .'f·hhtar;:H· The Authority may require the submission of original faD'Il.:J1'1' llfaP'AffJ-,. "t1:'1A ~h-Dll.1.Y.1-1 hhcf>Cfl documents to check the veracity of electronically Dllf.'f· .el-1\A:: transmitted infonnation. ft. fmttt O)t QI\DDmtr 82. Use of Paper Documents 61 fh.fa.h.'f·C''l.hh oot.)f t\(1)-(1)-'J' P'Cct-t: l)faooP't.·t: 1/ Where the user and the Authority cannot se~d or oot.:«fP'l-1 Oh.ta.h-l·C''I.hh H~ oot\h m.er oocf>OA receive infonnation electronically due to failure of OD?t.:fAO-l· 1.tt. -1- m:#'D'Il.(l)o'i llfaP' AffJ-,. the electronic infonnation exchange system, they oot.:«ff'l-'J omt.cf>.'f· oitft'Pm'J' t.l-1\ta-:: may communicate with each other by paper documents. rt nn.u h14>'1\ 1o-h (li) f-t-1.~11(1)- n.'fcr f h.fa.h·l·C''l.hh hCct ·t: 0 Dt(lt.0 .'f · 1.tt. -1-tn:#'D'Il.(l)o 2/ Notwithstanding the provisions of sub-article (I) of f·f'taoof.(l)-1 f?-r?h P'~P'Cct-l· Oh.ta.h.'f·C''l.hh this Article, the usersnall perfonn the usual customs procedures electronically when the electronic H~ Dllh'llD1 hftO.'f·:: system works. 'JA' Zi't~f!S 1..1..6-A ~,:.16-l- ;.Jfl,llJ 4:1'C iff u~c; rJJ +'J il7i.~ 'U" Federal Negarit Gazette No. 82 9111 December. 20 ~ 4 .. . page 780 1 ft.ttmtDIJ.'I+ DD11T1 OODJ11:5' Mf191 OAoo1Pl.1f 83. Suspepsjop of Use Rjgbt apd Capce!atjop of i/ OfJ')~(J)oiJ" flltv.ul\111'1 f h.l\h·}·C''l.hil 1 ool.:4 Regjstratjop A(J}o(J)o'J' PC~:,. i"m:I>Dll. hlli\PAilJ't· .?C 1/ Where any user of the Authority's electronics ll~l.?(J}o h9"9"'t·}· f·f"ooflh·~ "l~:t'P'':;.·) fl\hOl. information exchange system fails to comply with h ')~lf't llfiPAilJ't· ODll.mia'I(J}o f?.tl. ?~<0 (J)o{a'J' the terms of the agreement ent~red with the ?-.('1\.Y,~') hhhDll.fhi"lJhA .('l.ia OPC~·~ Authority, his use right shall be suspended until he foom+9" oo-o-1: :J""IP. f,.Y.fA:: rectifies the irregularities within the period specified by the Authority. II llfiPAilJ't- ODll.hi",.._:,. 9"h1f.Y.l- fh.l\h·}·C''l.hia ool.:4 l\(J}o(J)o'J' PC~:,. ·l".m:I>Dll:J 9"11?ll I\,U 1C11 2/ The Authority may cancen the registration of a user f,i·I\A:- of the electronics information exchange system where: . u) 9"1f?ll(J}o f.,. h 'i'm't (J}o .,.m :#'"t(J}o ll+l. 0(J}o f tJlt·}· Dllhl.:4 1\f, TooiaC.Y. oolf.,. hTl..??m! a) it is proved that the registration was based on false information submitted by the user; fl) ·l"m:#'Dll.(J}o OtltJ hl+~ ')D-h h')+~ (i) oolPl.:,· O·l"mlt't(J}o f1.tt. 1~-n (Doh'J' 1\h"IP,. b) the user fails to rectify the irregularities c~used 9"h1f:,· flf't-:,·1 ?-.('1\.Y.'f fl\hTtthl\ h')~lf't! the suspension with the time specified pursuant to sub-article ( 1) ofthis Article; th) ·l"m:#'Dll.m- f?·9"~h tJ1'f Oootllia mf,9" 0~9"'1:,• OIJ?-~A roJ~A Thfl fT+ 1'l hlf't! c) the user has been c-onvicted for an offence committed in violation of customs law or a mf,9" breach of trust; or oo) O~'i':f(J)oiJ" 9"h1f-l· fTm:J'Dll.(Do f')"/.(' d) the business of the user ceases operation for .('C~:,. fTH;J hiJ''t:: any reason. f./ llfiPAill't- OtltJ h1+~ ODlPl.·}· Oh.l\h:,·C''l.hh 3/ The Authority shall, before taking an action of ool.:4 l\(J}o(J)o'J' PC~:,. f oom+9" oo-o:,·J hDll?P,. suspension of use right or cancelation or mf,cr 9"11?ll(J}o1 ·hoolPl.H- Ot(,·}· ~C9":4(J}o registration under this Article, notifY the user, in fdll.mlt.('O·l·1 9"h1f:,. 1\Tm:#'Dll.(J}o o~ tho~ writing, the reasons for taking the action and give 011111\m<}> OTmlt't fttt. 1~-o (J)ofa'J' hilT ff·~1 him the opportunity to present his opinion. h')Jlf+C-n IJI:A ooiam·l· hl\0:,·:: CHAPTER THIRTEEN riJI·$ he~ tvO+ SIMPLIFIED CUSTOMS PROCEDURE tAA til rtr~h t»'l P'C,+ ft. f") f"Cti Oi\CIJ.,(.tt:')fm- "J»f 84. Authorized Persons iii +fiA ffl f/J:#' .cthl\t-1\.f'J h+t-l.-o'i" f/J:J> hmlll'J' 11 The application of simplified customs procedure shall be allowed for selected and registered persons P'l t»Ct}:,· TL~Dll. h1-\lf'} fDll.L+~(J}o upon fulfilling criteria specified by the Authority. ·- llflt»Aill't- . fmllJ(Do1 ooooH~ hOXATm- fiTool.fll''i' fl•f"ooH?~ llP''f 'fm-: : 2/ The Authority shall give special consideration to II Ju~ .~»C'H: _,.4.'101£ A1-\lf11\=fOJ- exporters and manufacturers in setting the criteria fot4.+1:1\=fOJ-1 {IPJ'f flou9"~1" l}flpl\11)~ for the selection of authorized persons. fCII£ftJJ/I)OJ' ODODif~ t\1\h,PJ'f'i" t\h. '}~{)~t h9"t-¥'f Af. ~tJ.~~ fCII£{11" ou(f"} ht\0-l• a: I< • '1'6. tM: t(a fiJ.t :\hel~f\t'J bt~l.11 8~. Simplified Procedure for Goods Declaration +fiA ffl riJ:~> Jthl\t-l\.f'1 h+t-l.-o e'l ec~:,. Simplified procedure for goods declaration may include fDll.h+,.._:,.'} 1\.flJ:,.:,. f,'fi\A=- the following: "T ' • '1!.6-A ~.,:J~-l- ,7Jf."J 4r'l'c: f f U-"c: t!) +'t f1t1 'J,,. Federal Negarit Gazette No. 82 91h December, 2014 ... . page 7802 Ill IJ:PP':f·} /\ao/\f1· fattfiiLl\1· (J)o/1.} aoOIP'l· 11 release of the goods on the provision of the ~ilh4'lll- f:lil f·,.OXft(J)o f/J:P Jlhlt&-fl.f''J minimum information necessary to identify the goods and pennit the subsequent completion of the 04'trt,P.'1·l · ~1-'l4'C1l Ouo~+f: IJ:PP'~1 final goods declaration: aol\4':,01 I f/ IJ:PP''f1 hH(J)o·}·C' h(J)o6J." 1\fPl.f{luoll) CDf_'r CD~ · 2/ allowing consolidated goods declaration for all (J)o6J." 1\attl\h OP'C~·I: . h'M,m4''r 1\·,.~.4'~11·1· imports or exports in a given period where goods are (l(J)o 0-f'CD(l'l 1.tl. (J)o/I'J' 1\U·I\·'r IJ:PP'l· imported or exported frequently by the same person; f·,.m:PI\11 f/J:P Jlhltt·fl.f'1 h'JJlf4'C1l UD~4'f:') I rt OP'C~il h'JP.,m+'r O.,_L+~II·l· (I(J)o ao1f11l ltf!, 3/ allowing the lodgment of goods declaration by 0U ' L~ aot..:4P'"fh.DWJI-Jf.'l·l· f{J:J> "lhlt&-(Lf''} means of an entry in the records of the authorized person to be supported subsequently by a h 'J"l4'C-nc; 04'fllf.'l·l·r natt4'C -n .,.(J;l.011 t r tJ :1> supplerpentary goods declaration. "lhltt·fl.f''} h'}"l~1~ ao~4'f:'} : : '11. tOA ttl f6,:1= bmt!JT P') f"C'Ji'o 86. Simplified Procedure for Clearance of Goods cf>/\A fl\ f{J:J> hCD«t'l' P''l P'C~·l· f{J:J> 'hCD«t'l' Simplified procedure for clearance of goods shall P'C~·I: 0-'lhlt&-(Lf'') h.:,Ot-fi.(J)o f P'&- (l;t' CDJ!,'r consist of a procedure that allows the clearance of goods at the declarant's business premises or another fi/\P'A«t'1- nattmh'UJJo faA (l;t- h1-'l~.~r place -authorized by the Authority. fOIJ.L:,Of: P'Cl}."f· f .tfc;A: : ft. f.,.tT'i ;f:hQ IMP'Tl 0&-Q too'j QOt~~~aJfll 87. Self-Assessment of Customs Duty and Tax Liabilities OP'C~·I: h1Jlm4''r f.,_L4'~11·l· (l(J)o f4'l'I'CJ The Authority may allow use of the authorized person's ;t-hil /J~(J)o') f')?f: ao1f'l(l~1 -t-m:,Oqo h&-flo commercial records to self-assess duty and tax liabilities and, where appropriate, to ensure compliance with other ~'J"li-V01CJ t-.?fl1lH· f /I(J)o tr«: fl.1=1 1\.fto'f customs requirements. f?-'r~h '?$'-..;t-11'~1 DWJ)10~1 h&-flo h1-'lfi..;J?'I' fiiiP'A«t'1- 11.L:,01:11·l· ,e7·ftA:: ' f'tpaS.b tTTC H. ,..,t l oowtt U1.1 88. Audit Based Customs Control fi/\P'AITI.,_ +IIA f l\ f/J:P "lhlt&-(Lf'•} ·l·hhll~'i' The Authority shall use audit based customs control to .,.~OIJ'l.'l·l· f/I(J)o aotf'J:-') hCJ 1\.fto':f· f?-'r~h satisfy itself as to the accuracy and authenticity of ?$'-..;t-P''f aoh06-:f(J)o1 IID'Jl;J'l'l' OP'C~il simplified goods declarations and compliance with ~1-'lm+r f-t-L+~I\."f·1 (l(J)o ao11?(l"fT: other customs requirements through the examination of the relevant books, records, business systems and tflCJ-'. 'f'J i f')?f: h1P&-C P'C~.Y·'f') hCJ f')?f: commercial data held by the authorized persons. aol)ipj'f•) nuouocouc ~Jl.'f·') aoUJl·l· f~l'l f1·'r~h -ll'I''I'C ft} 'IAA: : h'AA b&=t PART FOUR ill\ 'trfh tt1''i :thn CUSTOMS DUTIES AND TAXES r'6&=t;: bl~ CHAPTER ONE ftt'r'i" ;J:hO "70hU 'f.? bMODl DETERMINATION OF DUTIABl,E YALUE .,,, ~ 89. Prjpcjplcs ~/4'l'r '}CJ 1\.fto'f 010. IJ:PP''f \ 11 The dutiable value for the purposes of applying the h~f P'l·') 1\0WJhlt."f· h 'J"l u-r \ customs tariff and calculating other import charges, ~!.IrA 't:Jt-'1· :m.n1 <l!•rc: ii·!t 11-'lC: <!! <f>'J iti'i.?. 'l.9" Federal Negarit Gazette No. 82 9U• December. 20 14 .... page 7803 Otntoo<. u ·H: t'1't1lt1<.·l·') ;t-6lt~ fl:\lf~· as well as for applying non-tariff measures hC9"JIP'1· OFt· 1\f. (\tTf/tpl:\ h')"t:fl:\ ('lTfl.·l'oo~lD' prescribed by laws governing fore ign trade shall be determined in accordance with the provisions of this ('.,.l'J' tT</llhLf cp ;J Ot1.U nlt:l:\ ~');J?.P'l· Part. OOIJ1l•}• f,(Dfl')l:\!! f./ (J)f. h1c (\tnt'Ill tTr/ '1:f(1)-9" {J :J> ('.,.l'I' tTr/ ll h ~-f 2/ The dutiable value for imported goods shall be the actual total ·cost of the goods up to the first entry cr.:J rlTfi.lf~(l)- hilh tt.·N~·?.· f r'1·9"<-n nAA point to the customs territory of Ethiopia. roo'f.oo6f oo"?O.f ~l.ll O·l·nhA 1\IJ:J>lD' t'·l'h~.t\ mcl>l\1\ mal. ~(1)-: : t:l CDf. lD'~ h1C 1\tT</.1\n {J:J> r.,.l'J' tT</llhLf cp;J 31 The dutiable value for export goods shall be the ·f'f.C1 rtntro(t.(ro- IJ:J>m- r·ri"imo·l·«J hh.·l·r-A-f actual total costs of the goods up to the fi nal exit point from the customs territory of Ethiopia. ooro-65). hilhlf~lD' r?-9"<-.n ro.(-o ~lll 1\tT</~~11 rtT</.fli~.A1m- rom ~9"C f ,lf«Jf>\:: 4/ The Authority shall issue directive on the manner of ~~ ott.u ttcr'1: lll\·f'ttlH<-·l· rcr ;1 oo·l'oo~ tt~J»:r. application of the valuation methods stipulated in tt~.'la9" h'l Oh~H.rr i1~P':l: oou'l·l· r.,.l'f' this Proclamation, and to prescribe other methods to tT</llhLf cp;J OD(D(t') OOIJ .e:fAO·l · 1.11. h ')"t V·?" be applicable in the case where the methods stipulated under this Proclamation could not be 1\1(\'1(\· {J:J>J»':f: ·f'L~tT</. {1(\lTfi. lf'f··)· ('tp ;J OD•f'oo~ applied and be applicable in the ·case of second hand H~P':): ll/\;~»1:\ll)~· ooootf fmll)l:\:: goods. '(;/ ll/\;1»1:\ll)~· 0"1-flf,•)• cp;J ODU1 /.•)• .,.l'J''J ;:J-tJ(t-') 51 The Authority shall organize a data base that enables OD(D(t') llb\-f-:f(\ 1.11. OH.U hif''1: oo(tl.·l· .,.l'J''l him to determine the duties and taxes of imported goods based on this Proclamation, where the duties ;t-h(t·') (\oo(D(t'} t'D'l.fil'i:l:\ ool)i ff.t-Jif>\:: and taxes cannot be determined based on transaction value. 2. r"?-n&+ 'I'2 90. Trapsactjop value ?if m.f. '•1C m-il 'I' 1\l"l.'Ill {J:J> t'"?-flf.·l· cp;J 1'.(C') I/ The transaction value of imported goods shall be the rlTfi.ro(t.(ro- ro.( t~.·l·r- ?.·f h ·>~An 1\·Himm- IJ:J> transaction value that is actually paid or payable for o·l·nnl:\ r·f'h~.t\m- mf.9" rDtJ.hLI\lD' cr :J (t,lf') the goods when sold for export to Ethiopia, and Ot1.U ttCf'1: n').,.~ j~ ('·root\h·J;·)· ·f'Q;}.tTr/6 adjusted where necessary, as set forth in Article 97 nlt:fP':,-. r .+ht\o·l · f.lf«JA :: lf'-."9":- of this Proclamation; provided, however, that: V} OU"? mf.9" U"?'} t1DU1l•)· ll.f.l1 1:\f. m-t\'l. a) there are no restrictions as to the disposal or use h·f'IJ)t\· '1.f.(J':J.. ~:J>P'~ h'}.f.'7'1 1\.i"im- of the goods by the buyer, other than restrictions ('lTfi.':f..(\·O·l·'} ooAtl 9"~&·'1! ,,tlllO. htT</.mll~· imposed by law or by particular decisions issued '1.f.n1· mf.9" OIJ:J> P'~ 'P :J I\ f. r11\ ·f't)'i based on such law, a limit in the geographical htT</ft\~<. 'l.f.(J':J'· Oll·f'.,.C 1WlD' t''ltfrro-') area in which the goods may be resold or limits IJ:J>J»':f.. 1\1\.1\ rtntfll·ri\Alt:o·l·'} u-'1..+ mf.9" that may not substantiaUy affect the value of the ttm:J>.,. oo· ') hfloob\h.Y· 1\.lr'1· ·I' Q;t.OIJt 1.f.(J1· goods; (\•.f.l1· ttf.:f·(\·1)0 i /\) rlJ:J>lD' 1if~ mf.9" cp;Jro- t\.·l'oa'l ('OIJf.'ft\· 1 b) the sale or price of the goods is not subject to IJ-'l.;t-J»':f· (Df,IJD '7.f.(J~.. ('·f'IJ)(\0·)· 1\.lf') some conditions or restrictions for which a ,,,.1·1>\IJD i value cannot be determined; th) 011fm- hlTfi.L~9" ('ODI:\(1 1if'i}': tT</il·f'I\(\«J: c) no part of the proceeds of any subsequent mf.tr hm:J>.,.9" :JC • 0·1'f ft1 htT</.1=1 ·10. 1\f. resale, disposal or use of the goods by the buyer O.,.'J';t-9" lf~ O·f'Hlf'Cf't t\7ilXli rtnth~.l:\ 1')t1-fl may accrue directly or indirectly to the seller, 1\.':'C ttf.':f·l:\9" i oo) 11fm-'1 7ilXli "?'f'i-H· fl\rm- hlf~ r"?-flf.·l· d) where the buyer and seller are related, the ~f!./,.A ~:J~+ ;.1t1. 11l •lt'J'C: ii'!t ti.IIC; <!! 4'') ii7i.?; 'l.9" Federal Negarit Gazette No. 82 91h December, 2014 .... page 7804 tp ;J(D- fcf>l1''1 ;J-hfl OD•,.ooc;: tp;J lf~o transaction value shall be considered as the fDil.ro(t~lD' OfltV»b\11)~1 .,.cf>flf,~·)· 1'\.f'I:.S ~(Do:: basis for valuation of duty if it is accepted by the Authority. fl./ ?1r'l 7i6Ll' '"/'f'H·l· ht'\¥(1)- f\.'16\ fDII.:r·f\(1)-:- 2/ A buyer and a seller shall be deemed to be related if: .·· U) h'}~ ft\.1'\lD- f'}'"/Y: f:C"f;·)· flf\P'b\11)'} rof,IJ" a) one of them is an officer or director of the other's ~.e.t.n·,.c hlf~ ; busin~ss ; 1\) Ofh.?'e oo'}?f: O(D-cl>'J f?1· f'}'"/Y: 7ittti· b) they are legally recognized partners in business; ' hlf~1 ; m) fhl'at'l u•t-·,.c;: '"/'}1·~·l· •at'\rlD'; c) they have employer-employee relationship; oo) ,,.}~ ft\.t'\(1)-'} f'}'"/Y: f:C"f;·l· nhilf'<:'it'· h?; d) one of them directly or indirectly owns, controls or Ooo.Y· rof,IJ" htlf 01'\f, Oflf\0,·}·~·)· hfti ! holds 5 percent or more of the outstanding voting stocks or shares of the other' s business; u•)h'J~. 1\.1\ro·'J tl</>cr;J·r lf~ tl.,.H'Plf't e) one of them directly or indirectly controls the other; f<~'/. 4'-"ltnC hlf~ ;: l) 04>1';1-IJ" lf'l O·,.ti'P'Pt Oflil·,.c;: ro?'} <1!1'1'C f) both of them are directly or indirectly controJled by f D11.J'.l'"lfl r (f)- h lf '1 ; a third party; fa) 04>1';J-IJ" lf'l O·,.tilf''Pt Oflil·,.c;: ro?'} t'\f, g) both of them directly or indirectly control a third <1!1'1'C fDil.f.\'.C~ hlf'l i rof,IJ" . party; or 7i) hilh u-1\·,.c;: J'.l:ct ft111.~mc f P'.? ro.e.r h) they are related by consanguinity or affinity up to r .?-n~ 'Hr~:'l ttt'\r(J)-; the second degree. 'llD-:: !:I 7i 6Ll' '1 11r(f)- '"/11·'l·l· 1'\. ~..t-r (f)- o1ifQ.G ti·t f f 1\· ·l· 31 Where an examination of the circumstances surrounding tr'I.;J-?JiJ". .,.ooCIJ"llD' Oootlht'\f(J)- f(\(1)- '"/'}..,.'1-}· a sale between a buyer and a seller who are related WP ;J(I)o t'\f, T~'l.. h '}~t'\1'\.\'.l I'\. ;t-oo'} f'?1lf,·l· lf';J(I)o shows that the relationship did not influence the price, .,.4>flf,'l·l· f?c;: A:: the transaction value shall be accepted. {!/ f7i6Ll''l ?1f(J)-. '"/'}..,.'1·)· (ltp ,?(f)- 1'\.(', .,.~~0 0111'\.\'.? '} 4/ Where there are grounds for considering that the 1\Diloo') fDil.fll':f·A IJ"h'}f·}· (\. 'lC flf\P'b\11)~ ,etJ'}'1 1 relationship of the seller and the buyer influenced the /\Maoo6Ll'(J)o oo'?l\'ll ''"o·l·:: price, the Authority shall communicate same to the importer. flt'\r(J)o (;/ '"/'}-.,.'1·}· fa~':f· ootthA O·,.t.~oo 1if6Ll' 5/The transaction value of goods in case of a sale between fo:P?J~ '~'.?:- related persons shall be acceptable where the importer can prove that such value closely approximates to: lJ) O·,.ool'\1'\,e roc]>·}· '?'}..,.~·}· Ot\.t'\r(J)o ?1f'l 7i6}}' a) the transaction value in sales, between buyers and ootthA O·,.h'i'm'l 7if6Ll' m.\'. h.·l·f'A·f 0·,.1'\~ sellers who are not related, of identical or similar h'>Y: '}f,H· m,e?" .,.ool'\1'\,e~·l · •at'\r(J)o o:P?J'f goods for export to Ethiopia during the same period; f'?1l,e·l· cp;J .?C ; 1\) otto hcp"f; n'JcJ>'Il 1r o·,.rofa~(J)o oolPl·l· h,,.>~: b) the transaction value of identical or similar goods as '},e~·l· m,e?" h·,.ooflflf, o:P?J':f· f<>J-o.e.·l· 'P.? determined under Article 93 of this Proclamation; or .?C; ro,er ch) Otlt.l htp"f; h'}cf>'/l j~ O·,.lDfa~(J)o ODIPl•}· hn'}f: c) the transaction value of identical or similar goods as '}_e.~:,. m,er h·f'ootttt.e. o:P?J:r. f'"/1l,e·l· 'P.? determined under Article 94 ofthis Proclamation. .?Ci fD11.4>t-l1l oo(f~'} nilooat_(J)o f\D11l.?'11' h~f\ ro:P?J~ r<>J-n.e.·l· '~'.? ·f'cJ>flf,~·l· .e.~ llf'A:: .. 4'-t-A ~.7~+ .711."1 <fi1'C f f U-4C <!} +., f1i.l ,,9" Federal Negarit Gazette No. 82 9111 December, 2014 ... . page 7805 'iJ otto ll'l+~ 'lCJ-il ll'l+~ (t) fi'm+ll-·l·'l 6/ In applying the tests under sub-article (5) of this OII'I'IBt.ISD'f i''?'lt-'f 1\0111:1.'? f ')'?f: ~l.:ct Article, due account shall be taken of demonstrated h\~'1-l·: r-o•l-l· h\f.'l·l· : mtu t.cr1; n'l+~ 1~ differences in commercial levels, quantity levels the oofPI..'f· O'P;J 1\~ f"''.~/.7- Ollili'tJh/SD'f he; 7iQ;G appropriate amount determined pursuant to Article 96 of this Proclamation and costs incurred by the seller in h11Cro- ;JC 'lh\i'lfoo~o-l· lJ-'l.:t' /mtTJrro- sales in which he and the buyer are not related and mat.P''f he; 7i'Lll h11CtD- :JC Oi't1oo~O·)· lJ-'l.:t' where such costs are not incurred by the seller in sales ~.,qo h'ltt.u mmsv'f Oi'iall /h\i'h.t/\- ootr~rtD­ in which he and the buyer are related. h'??"-l· CD-il'P OD'?'l-l· ~'iCO:t'h\:: 'jJ Ott.U ll'l+~ '}CJ-h ]\'}.,~ (?;) fi'm+h-·)· 7I The tests set forth under sub-article (5) of this Article 011'11Bt.ISD'f Oniloo~tD- ll'IC\7i'l-l· 01'-l-9" 1\~ shall be used at the initiative of the importer for f"''.CD-1\- ~(fc; h\:: comparison purpose. H. h'Jt: tt.e..,+ IJ?P'"f 'I'2 hmltfl'J 91. Yaluatjon of ldeptjcal Goods ·1/ Where the transaction value of imported goods i/ m~ n1C ro-(l'P r1rr IJ:l'SD'f f'?-o~-l· 'I' :J otto cannot be determined on the basis of Article 90 of }ttp~ ·]\'}+~ j ODUJ/.-)• 1\,(J)t.'} tJh\.:f/\ 0-f'ODC\C\~ this Proclamation, it shall be determihed by taking f'}'?1: .(1.:4'1 Oi'+t--t--0. *011-l· 0-f'i'i~CJ 0-f'ooe\C\~ the transaction value of identical goods sold for (1)~9" 1'+&-t--n. m-l>.'f· m~ n. -l·r-tt1 lli-1\h· t. 11: export to .Ethiopia at the same commercial ~e.vel and ~~'1-l· iJ:l'SD'f f'?*O~-l· tp ;J oot.t.-l· ~mt.'Jh\:: in substantially the same quantity at or about the same time as the goods being valued. 21 Where it is impossible to determine the transaction 11 ntt.u ,..,.,.~ 1o-il ,..,.,.~ (i) oowt.·l· r'?-o~·l· value in accordance with sub-article (I) of this Article, tp;J'} oomt.'l tJh\i'.:f/\ f'l'?1: ~l.:ctro- m~?" f*Otfi: the transaction value of identical goods sold at a h\~'1-l· 1\"'1./hh-l•/\(J)o f'P;J h\~'1-l· Ollh·f't}hf different commercial level or in different quantities by 00111:1.'? 01'/\f f'l'?f: .(1.:4 m~?" 1ltf-l· m~ h'1C making adjustments to take account of differences m-h'P f'1flo l\11: ~~'1-l· /J:l'SD'f') f'?*O~·l· 'P;J attributable to the commercial level or to the quantity. oom+9" ~:fl\h\:: rt r'?-o~-l· ' ";Jm- otto ,..,~ t.'>+?l 2~ (/i) 3/ Where the transaction value includes costs referred to r+m+h--l·') mat.SD'f ftnt./tJ-l·-l· hlf'l hC+·l·CJ . in Article 96 (I) of this Proclamation, the adjustment - hOII~~'lf---!i!'. '1-l· h\~'1-l· :JC O·f' //H m~ ll'1C m-il'P f'1rl--l·'}CJ ]\'}1: ~~'l·l· flf.,..-l•') iJ:l'PJi· hhh shall take into account the differences in transport, loading, unloading, handling and insurance costs associated with the transport of the imported goods 7-?"?h hh\h\ oo'?O./ flC 1:l.il 1\1171: l.il f ·f' hll·l: and that of the identical goods to the port of entry into fOII~~'lfi fOD6fi.'}i fG?CD-/.f: f]\ff1fc; the customs territory which may arise from differences ffl.')i'i-6-')h mat. A~'I.Y.'f') h'?')t10. /h'1'l oo(f') in distance and means oftransport. ll/\0-l•:: 92. Yaluatjop of Sim.i lar Goods B. fi'IJDC\c\& IJI'IPT 'P2 hmc\fl'J 1/Where the transaction value of imported goods cannot i/ m~h'1C m-il'P r1rr iJ:l'JP":f· r'?-o.e,·l· 'P:J ottu be determined on the basis of Article 90 and Article 91 "'"~ . h'}+~ 1 he; n'J+~ 1i oowt.-l· 1\.mt.'l of this Proclamation, it shall be determined by taking t}h\;f/\ 0-f'ODC\C\~ f')'?1: ~/.)ic; 0-f'+&--&·0. -fltf•)• the transaction value of similar goods sold f9r export to Ethiopia at the same commercial level and in Oi'i'im-'1 fli'ooe\C\~ m~r ·t-+t--&.0. m-l>-l· m~ substantially the same quantity at or about the same n.-l·f'k/ .0-1'1\h- i'ooe\C\~· iJ:l'JPr f'?*O~·l· 9':J time as the goods being valued. ODIP/.-l• ~mt.CJA:: 21 Where it is impossible to determine the transaction 11 otto ll"J+~ 'JCJ-il t.'l+~ (i) oowt.-l· f'?*O~·l· value in accordance with sub-article (I) of this J..l.(rt\ ~.:~t"t- .711."1 ~'I'C fi'!l IJ~C r!! +·t it1i.?; '}.ll" Federal Negarit Gazette No. 82 9~r December, 201 4 .. . . page 7806 tp ,?') ooa>(l') ltl\1'1-1\ r1'?~ ~l~a>- a>f,IJD Article, the transaction value of similar goods sold at rfl'1·t: Af.'rl· 1\0l'f.filh·l·l\m- r~J>:> Af.~·l· a different commercial level or in different quantities by making adjustments to take account o'f differences 01Jil1''thf oDtJ~l'? o·t-1\r r·1'?~ ~l~ OJf,~JD attributable to the commercial level or to the fl'1·l· OJ~ n?C OJ·il'I' r1n- ·t-oottttf. o:P s»'1:·} quantity. r'?fl.(',·l· tp;> oomcf>'r .e.?-1'\l\!! 3/ Where the transaction value includes costs referred to 1:1 r'?-o.e·l· If>:>m- ott.u nlf>~ ,,.}.,.?\ 1~<fi> in Article 96 (1) ofthis Proclamation, the adjustment r·t-m<P.r-l·'} mm.s»l· rDtJ.f'•·l··l· htr~ hC<P·l·'l shall take into account the differences in transport, h01J~~'lf O,.('.~·l· l\f.~·l· :>C 0·1-ffH OJ~ ''1C loading, unloading, handling and insurance costs associated with the transport of the imported goods m-il'I' r?O··l·'}'l ·t-ootttt.e. rtr~..l·'} o!Ps»'1.. hilh and that of the identical goods . to the port of entry 1·1JD?h hAl\ oo'?n..r OC ~lil 1\0'J~lil OJ6l.l. into the customs territory which may arise from r·t- ~l?a>-'} r01J~~'lf: roo6li).'}: r01JOJ·l~: differences in distance and means of transport. r ' ' 'f11'1 r n:H"i·t-il OJ''l A f. H'· :r··} h'?'}'1n, fil1ll oolf'} nl\n·l·:: 93. Deductjye value Method 2f. OJ~1.t\ fDilllt\T HF.. II Where the transaction value of imported goods ?if OJ~ n1c m-il'I' r1n- o:P s»l· r'?flf,·l· cp:> oH.u cannot be determined as set forth from Article .90 to n'P~ hn'}cf>?\ 1 hilh n'}<f>?\ jf{ 0·1- ~ ~11a>- oo(ll·l· Article 92 of this Proclamation, it shall be determined · by using the unit price of the imported goods, ttmfl'> oDtJ ,e.~Ao·l· ttt. m.f. ,,1c m-il'I' r·1llm- o!P identical or similar goods imported at or about the o·t-cf>t.t-o. OJ:f>·l· OJ~ n 1c m-il 'I' r·1n- '''}~ a, ,e.~·l· same time as the goods being valued and which are OJ.er ·I' ool\lt ,r. o:P JD :r. '?T'i· ~·l· 01\A ~~a>- 11£'1 sold in Ethiopia in their original state in the greatest ?i6J.l' ootthl\ 010·0·}· U·'l.;t- Ohli~1'~ fl'1-l· aggregate quantity to persons who are not related to O·Him-o·l· 'lmft cp :> ft.(', Ooooo.,.wl·l·'l rDtJ.h·t-1\-·l·'} the seller; provided, however, that the price shall be h'P;>a>- I\ f. Ooo.P'Iil .(',OJ(ICjl\:- reduced by: · U) 1\o!Ps»~ nfl'1~m- ·} ?.tt. rDTf.h.tl\m-'} Jl01J.7i'} a) the amount of commission usually payable or the OJ.('.r rDtJ.~oola>-'} · rm.PI'\ft OJat.c; r·l·c~ profit and general expense equal to that usually oom'}i reflected in sales within Ethiopia of such goods; 1\) 1\o:Ps»:f: Mt.·l·r-A·f m-il'I' nfl'1~m-·} 1.tt. b) the usual charges for the transport, insurance and rDtl.ht.l\..}··> r01J~~'lf: r '"'>O.t-'}il'l 1\.tto :r. other related costs to be incurred within Ethiopia ·t-t101J~ 0Ja.l.JD'1.. i h'l for the goods; and c) import duties, taxes and other charg~s payable with {h) o:PJD~ OJ~ '''~<i m-il'I' fi.10· rOIJ.hc<.l\m-1 cf>l'J' ! ;J-hil'l 1\.ftol· )l(j~fJD:f·:: respect to the goods. fl OJ~ ,,1c m-il'I' r1llm- o:P'l OJ~ t.1c m-il'I' r1o· 2/ In case where the imported goods, identical or similar ,, .}~ o,.e.'l·l· m.e.r ·t-ootttt.e o:Ps»l· O·t-<f>t-t-o. 1.tt. imported goods are not sold in Ethiopia at or about lln1C a>-il'J' ltl\·t-1im- OtlU n'}<f>?\ 'W·il it'}cf>?\ (~) the same time, as the goods being valued, the oou' l·l· rDTf.OJll'lm- r'?1tf.·l· ~P:> hftil·l· OJt··l· customs value to be determined under sub-article (I) lll\01\m r?.tt. l\ f.'rl· a>-il'I' OJ~ n1C m-il'I' 010·'1 of this Article shall be based on the unit price of the n·t 1im- ,,.}~ o,,r.'l·l· OJf,IJD ·t-ootttt.e. o:Ps»:r ~mft identical or similar imported goods which are sold in cp;> 1'\,(', .e,ooUJl;t-l\:: Ethiopia in their original state within a period having a time difference not longer than three months. ;:; m~ n1c m-il'I' r?llm- o:P h'l n'}~ o,_e,'rl· OJ.('.r 3/ In case where the imported goods and identical or .,..ooltlt.(', o:PJD:f. 010·0·)· Uo'l.;t- ltl\·,..1im- OH,U similar imported goods are not sold in their original tt '}4>1; '}O·il ,,.}<f>?\ (~) ODU1l·}· r01J.OJ(I~QJ­ state, the transaction value to be determined under .r'?-o.r.·l· cp:> no:P s»~ I\ f . r·,..h'lm'lm- cf>fllf, sub-article (I) of this Article shall be calculated by rrc·l· u·l· filh·t-1\m- ·t-6tl.01Jt o(l.·l· .,...,..},.. deducting the additional value resulting from the .(',-f·ooCjA:: subsequent processing of the goods. 1lt ~l.lrl:\ 't;J6-l- ,:JH.flJ cl:'l'C ft IJ~C riJ +l r7i.1 'U" Federal Negarit Gazette No. 82 9w December, 2014 ... . page 7807 21. orog1, llt\-l'- 1\& f.,.t~~~fll.,. 'I' q 94. Computed value Method t;l ro~ h1C a>-lliJ' r1o- IJ:t>PJ':i· rOJ-o.e·l· 'P.? ntt.u 1I Where the transaction value of imported goods h'l'1: hn14>~ 1 hilh n14>~ 1E O·l'~~11a>- ooc'll-l· cannot be determined as set forth from Article 90 to fl.roc'l'} n~.e:fAn-l· ttt=- Article 93 of this Proclamation, it shall be based on a computed value, consisting of the sum of: u) f/JJ>PJ~1 f~?"l:f m.e?" r~ttp)f roat.PJ:f ~ a) the cost of manufacturing or processing of the goods; fl) o:~>PJ:r: ro~ h.-l·r-wf nrf'"h-n-l· tt1c rf'cf>t-t-n. b) an amount representing the general expenses and ~l=4 ro.e'l" a,.e~-l· '"ra>- o:~>PJ':i· nnrt-¥'f profit equal to that usually reflected in the sale of fl.7im- t.-ott~a>-1 ttt fOtJ.filh-l·fto-l·1 m~"" goods of the same class or kind by producers in mat.c; f01J.J'il11--l·1 r-l·c~ ootn'}! h'i the country of export; and m) lJJ>PJ:t:'} hilh 1-?"~tl tJAA ooOJfl.f OC fl~f:lil c) the transport, loading, unloading, handling and f01J.J'ilroflJa>-1 f~~~'lf: foo6Ll~: f~t-1/vf! insurance costs associated with the transport of f oo1hllhfl.J''i f h. 17i-t-1il rom1 i the goods to the port of entry into the customs territory of Ethiopia. 001J.flJ-l·-l· hA-l· 1\.e rf'ooP'C.Y. .erollCJA:: 2/ In verifying, with the consent of the manufacturer, data necessary for determining customs value pursuant to f./ ntt.tJ n1cf>~ f:1?1.PJ'f oolll-l· fOJ-flf,·)· tp :n the provisions of this Article, the relevant government flooroc'l1 Oh?"t-:t: /..J>f: f01J.11a>-1 ool)i body of the manufacturer's country shall be informed in fl~l?11J': f01J.ooflhrf'a>- fh?"t-~ h1C advance and shall be ascertained that it does not object oo10Jil:t-'l? "lJA 1-.';~q n~f:01J.f >t'}.ctfa>-cf>a>- such verification. n~f:lOJ r~.e:~>roooa>- oo(f't- OOl;J11J' hflO-l·:: 95. Fallback Method 2~. ..,'l'l'f! Hlo1 Rt~~~m+fD 'I'2 t~~~rofl1 Iii OH.tJ n'l'1: hh'}cf>~ 1 hilh h'}4"~ 1!1 Orf'~~11a>­ 11 Where the transaction value of imported·goods cannot be determined under the provisions from Article 90 to ooc'll-l· (J).( tt1C a>-il~ f1flo h:I'PJ':i·1 fOJ-fl,e-l· . Article 94 of this Proclamation, it shall be determined 'I'.? floomc'l1 lJA·t-:ffl On1C a>-iliJ' J'flar1 based on the data available in Ethiopia and using m:,.;t-'1? ool)i noomcf>?"'l htt.tJ h'l'1: f:'};J?.PJ'f equitable methods consistent with the general htn:l'"f, ooCtJ ·?C frf'fl}fl}oo D"J.tf'i'f tt.2..'} principles embodied in the provisions of this Proclamation. Ooomcf>?" .emc'lCJA:: II hiluo6J!'a>- fl.m.et ntt.u h1cf>~ 1o-il h'}cf>~ (/i) 2ffhe importer shall, when it so requests, be informed, in· writing, of the transaction value determined under the oofll-l· f·f'rf'(.TO~()}- tp?'i fh·f'~oo·} tt.2oa>- provisions of sub-article (I) of this Article and the O~LJo~ f,1fl~fl;t-t\:: method used thereto. 96. Costs to be lpc!uded jp Irapsactjop value 21. ROJofl&i'- 'I' 2 1\& f..,tiLl.tiD~ htt;fP''f II In determining the customs value of imported goods ?if ntt.u n'l'1: n14>~ 1 ooc'll-l· m~ n1C a>-iliJ' f1fl· in accordance with Article 90 of this Proclamation, lJ:t>PJ':i· f1-?"~tl +liJ' ~ilh/..f 'P? fl.mll'} the following costs shall be added to the price fllJ :PP'~ O·f'h/..1\a>- m f,?" OOtJ.h/..1\a>- 'P? ",e actually paid or payable for the imported goods: fOtJ.hrf'fto-l· oo~ooc nflllra>-:- . . a) expenses incurred by the buyer, and not included (}) n1wa>- f01J.7it...,.. rom?Jl· tf~a>- 1\IJ:t>P'~ in the price actually paid or payable for the goods, nrf' ht..flro- ro.er 001J.ht..fla>- 'P? a>-iliJ' in respect of: J'Arf'lJrf'·t::- (li) hOJW fl01J.7i1 Oilrf'+C ~CJ:fa>-9" a,,e~-l· ( 1) commission and brokerage charges except buying commission; fflOtJ. 7i1CJ f f: "" ,.,~, ! (2) the cost of packages which are treated as (f.) ho:~>PJ~ rf'~IJ'fla>- fl.:"~ r~.e'ffto ro:~> integral part, for customs purposes, of the 00 f'lf PJ:f OJ(J;l, ! goods; 1..1./rA ~..?6-l- ..?tl.llJ 411'C itt tJ.tiC Y} +1 f1i.~ 'f.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7808 (f) OJ'SD:t:1 ftD'Ii'i"? fCDflJ f'N!\0-l·?" lf'l (3) the cost of packing, whether for labor or fD'J·I;tft:\ CDal_ i materials; (4) the transport, loading, unloading, handling and (9.) o:J>P':t:1 hiah 1•9"<-n nl\1:\ OIJ"?fl.f I oc insurance costs associated with the transport of 1:lil ttD'I1:lil r-f'hc(.tt r·l·&-'JilTc·l· i the goods to the port of entry into the customs foo6lil~i fD'I&-1/vfi foo1h'lhfl.f'J teritory; r h:H'i·&- 'Jil CDal. i (?;) mt.u h 14>~ 1C>-il h 'Jcf>~ (ti)( 1J)(9.) (5) notwithstanding the provisions of sub-article (1) (a)(4) of this Article where goods are fi' Y. '111CD- fl. 'iC?" o:J>SD:t: MtfC fi'=l=ltt· transported by air, one-third of cost paid for OOIJ.lf'JO-l· 1.tl. fthfC ·l·&-')il/C·l· air transport: ri'ht.ttCD- n11: Y'il·,.~ CDm i b) the cost, apportioned as appropriate and where ft) fto :1'P':t: 01'ht.ftCD- CDf,?" OOIJ.hc(.ft(J}o 'I' ;J supplied directly or indirectly by the buyer free of t,ilcf>1:ooCD- ft:\1'11-f'~ CDY. h1C CD-il1' f10· charge or at reduced costs for use in the producti~n o:J>SD":f-.1 ftD'/9" l-l· 01\ilooal_(J}o 04>1';1'9" lf'l and sale for export of the imported goods, to the · n·,.tt«r«rt ftt ntt:f CDf,r ntt'liai'c;: ntt:f extent that such cost has not been included in. the fcf>lfl-'J hiat.f\1.CD- fCDal_ D'Jia-f'lthf price actually paid or payable, material~, fi'Y.l1'1T(J}o "7-flt}-f1· : ntt:ft<>:Y.'J h.fto"f components and similar items, tools, dyes, moulds, o:J>SD1·: fh~ oD~tfSD:Y.: cl>C~ D'ICD-6lil.SD1·'J casts and similar items, materials consumed in the h.ft<>T i'ool'\1'\f, oo~tfSD1·: oo-tt- {lao-ft. production of the imported goods and engineering Tcl>?" 1\f, f'Pft· hl\<1: o:J> SD1·: hh.·l·r-A·f development, art work, design work and plans and CD-al_ fti'h'ICD'l- ftt.1:('1t1"7i fP''I-1'0-fli sketches undertaken outside Etl,liopia and necessary flltt.(':)'J fTfa1 P'&-SD"f f·,.Y.l1- CDal_SD:Y. i for the production of the imported goods; rh) fto:J>SD:t: 01-ht.ftCD- CD.(',?" O'"l.ht.ftCD- 'P ;J c) royalties for intellectual property rights · and license CD-ia1' fA.,. ...,..~; 'I 011CCD- 04>1':1' lf'l fees related to the goods that the buyer is required to pay, either directly or indirectly~ as a condition of O·,.tt'P'Pt oo111: h 1-'lht.ft· 07if"L" (J}oft- sale of the goods, to · the extent that such royalties f·,.Y-'111· rhor~ce 'J-nt.-l· C:fl\.t'f t.J>1: and license fees are not included in the price actually hti':fSD"f! paid or payable; OD) 0J> SD:t: '} ooA(I Ooo1i1' : ftt\.1\ 00'/Ia 1'1\fttt: d) the value of any part of the proceeds of any CDf,?" Ooomcf>~ h'"l.11CD- 111. 1\f. tWita;k subsequent resale, disposal or use. of the goods that 04>1'.1'9" lf'l O·,.tt'P'Pt fOIJ.ht.ft- hti':fSD:Y.:: accrues directly or indirectly to the seller. I I Ott.u h')cf>~ ODIPl-l· 0"7*0.(',-l· 'I';J 1\.(', fD'I.Y.oot;. 2/ Additions to the price actually paid or payable shall be D'I'JTCD-9" .,.Q;}.D'/t htt:fSD:Y. 0-f'Q;}.fi"L"'I l\.fth- made under this Article on the basis of objective and OOIJ.1·ft· ool:4SD:Y. 1\.('. f·,.oul\l·l: ·oulf') . quantifiable data. ntVlT(J}o:: fl f"?*Of.-l· 'P;J ftouCDl\1 OOJ'(f}o fi'ht.ft CDf,?" 31 No additions may be made to the price actually paid or fOIJ.ht.A 'I' ;J 1\f, fD~LY.ouc n~f ntt.u 1\'Jcf>~ payable in determining the customs value, except as Oi'f..'111(J}o ODIP/.·}· .(',lf'JA:: tJlj~fCD-9" Oh.i'C provided in this Article. Such payments may be made ~~ n&.Jt·l · m.e,r no"? o·,.t.cf>.r.. h.f\ rntt:f directly or indirectly by a Jetter of credit or any other P'Ct}·}· 1\D'Jitf,'1-l· 04>1' ;1'9" lf'l Oi'tt'P'Pt legally acceptable means of payment. ft•.(:A?" f, "ffaA: : B. 0'7-n&+ f.? CD-ll1' f'"l&!J+1: h'i:tSD':f 97. Chaues pot to be lpcluded jp Trapsactjop Value AI fto:J>CD- fli'ht.ft CDf,iJD OOIJ.hc(.A 'P ;J CD-ia1' I I Provided that they are shown separately from the ,,.ftf,·,.(J}o hhhi'cf>oum- 1:lia fOIJ.h·,.ft-·}· hti':fP'T price actually paid or payable, the following may not 0'711.e,-l· "';1 (J}o/a1' 1\f,lti'~r:- be included in the transaction value: 4~/,.A ~.76-l· ;Jit.lll <ll'l'C: ii'f: tJ.IIC: <!! <t>•t ~it?; ~.?" Federal Negarit Gazette No. 82 9111 December. 20 14 ... . page 7809 U} f'4.-n~tt oof\~f?J'f: D'l7i'l~s»._f a>J?,cr a) charges for construction, upgrading, erection, oof\t.rs»"f a>Y. n?C a>-tYr h?O· O'lft maintenance or technical assistance, which have tt .,. h c;ro'I ro.e.cr ttD'l. h c;ro1 Y., 'JCJ ;r : YD'li'i?i f : been undertaken or are to be undertaken after the f'·f'hft a>f.,'? f1'?lJ Ptr m,e.cr tt·l:h'l.n Y: .?li~ importation of industrial plants, machinery or rD'f.h.<.A nli~f; equipment; tt) 6:~> s»1· ro~ ?·crt;.n hAA h'IO· n-1" rD'I.ht.A r·l·t·'Jll;rc-l· n~f; b) charges for the transport of goods after their introduction into the customs territory; th} a>~ n?C OJoil1' h?O.·l· 6:1> ?'~·· "71£' .?C . o·f' f '" ?1Ca>- tt?CJa>- r-n.e:c ro.e.cr r4J?8'Jil c) charges for interest under a financial arrangement ilcrcr'l·l· rOJt.ht.A rrot"t.e: n~f; entered into by the buyer and relating to the oo) f'"71C flDll. 7i'J i purchase of imported goods; lJ I} ([}~ fl ?C (J}o{ll}' h?Oo•}• 6 :J> PJ1· ;JC Orf' f fti d) buying commissions; n.·l·r-A·.r a>-il1' Y.,.h.<.tt· 4>1.1': ;rnilCJ l\.flo1· e) duties, taxes and other charges paid in Ethiopia t}tj~f?J'·f·:: related to importation ofthe goods. II f'"7-n.e-l· 'P.? fl.a>ll'J f'D'I.h-f'tt·-l· ntl~f?J'.f· tt6:J>a>- 2/ In determining the transaction value, the following O·f'h.<.tt m,e.cr OD'I.ht.A P.? 1\J?. tt.e~oot;.cr:- may not be added to the price actually paid or payable: 0} a>f. tt1C a>-il1' f?O··l·'} 6:1>s»l· nft?C a>-il1' '!t')~?lJ t"'D'/9"'1.-l· oo-n·l· f'D'I.ht.t"t· nti~f?J1·! a) charges for the right to reproduce the imported goods; t"t) 6:ND~') (I)~ tt:l·f"A'f ttoofttl O<l'Y:oo (}·'b;t''l·l· f'·f'<l>oom- ttAlf~ Oil·t<I>C a>~ n?C a>·il1' f'?O· 6:1>?'1·'} t"'D'Ih4.t.A a>f,CJD '!t'H'..?lJ ftoo7i1' b) payments made by the buyer for the. right to 0'11( (Do f'D'I.h .{,ft. h~f P' ~··: : distribute or resell the imported goods if such payment is not a condition of the sale for export to 1~. h"?il&-l- 'P2 ft& lltt01J.4>'lll- 'lltfll- Ethiopia. a>~ tt?C a>-il1' hD'I.?Oo 6:J>s»:f h"?<OJ?,·l· 'P.? 1\J?, 98. Deductjop from Trapsactjop value f'D'I.h·f'tt-·l· '1/tfl'.f. ·f'4>CJ7i f,J.I.;Jt"t·:- The following shall be deducted from the transaction M 6:J>s»:P 01-tt ~t.e fltt· r~t.o ?·~·l·; value of imported goods: ~~ 6:~> PJ:f: o?-crt;.tl oo .?ti'J a>-il1' fltt· r ~t.o ?·~·l·; I I costs for damages in routes; 1:1 n~?~ oootr~~ crn·~.r-l· 'h'J"l:J>mA ro.e.cr 01\.ft 2/ costs for damages in customs warehouse; tttJ:l'J '!t'J"la>?Y: r.,.f..t.? 6:1> P .?== 3/ the value of dangerous goods destroyed or disposed ~. TQ;l.Dift ao"?t"tl&f.lJ oo/.:4 lli\Dif~l.il otherwise. ~~ CJtt~»A"l~· 04>/.0a>- f'"lhftt-fl.f"'J 11CliC'1· ro.ecr 99. Productjop of Additjopa! lpformatjop apd Eyjdepce ~;J.<. ll'IP..':'f· ·l·nnt"t~'l·l· 1\J?, 1'C"1&. 'It '}Jtff:CO·l· II Where the Authority has reason to doubt the accuracy f'D'I.f~C"? D'llJTa>-9"' 9"'h'Jf·}· f\.'. /.a>- f'·f'?ft)\lll- 0 of particulars of a declaration or of docu~ents r "7-n.e.·l· 'P.? tt 6:1>a>- r ·f' h t." a>- ro.ecr r OJt. h t.tt a>- produced in support of a declaration, it may requife ·l·nntt~ tp ;J oolf'l·') f'D'I.ff\f, ·f't;tl.D'/t oo"?ttlifiJ. the declarant to produce further information or ro ,e.cr D'l ill ;q 'It 'J"lf<~>c -n "l hltt· o.r-'J t,.:,. t- fl. a>-..J evidence that shows the declared transaction value tt.m f. <I> a>- .e'fft A: : represents the amount actually paid or payable for the imported goods. f.1 CJ" ~»A tTJ'I~ •f'lXl.D'lt oo"7" lifiJ. ro .ecr o'l.e: h~.hftt-0. f"') tt<l'&-O.a>- h·f'<I>Ot"t 0'1 1\ ilt"t"?<OJ?,·}· '~'.?a>- ·l·tlntt~'l·l· .rtta>-'J 1'C"l&. ttD'Iila>?Y: t1A:ftt 2/ Where the Authority, after receiving further a>,e.cr "l hi\t·fl.f" '} t, .Pt- fl.a>- 9"'1\ 7i tt All m Oti.O information still has reasonable doubts about the accuracy of the declared value or in the absence of a t.'P'1: n'J<I>~ 1 ooLJJt.·l· r<~>t.1' D'lilht.f '~'.?'J response by the declarant, it may be deemed that the ooroo 1 'It 1 ~A.,. :f tt J?,.f mt- A: : f' 4>1.oa>- r 4>1.1' dutiable value of the imported goods cannot be ·1~· ~i'i.t~X ~i.t·A };Jt·l· .'J/1.111 <fl•rt: ·ii.·~ IJJ\c: r!J 4''} f!i'i.?. 'l.Y" Federal Negarit Gazette No. 82 9°' December. 20 14 .... page 7810 tTIJllht.f cp:J ·l'<l>ll?.'I·)· fft?70·)· ?")n f·)· o~- ~*~~ .. determined under the provisions of Article 90 of this M,{loo(.l;l.£& a>?.?" 1\mh.l\· f,'Jf\'l\1\;J--/i\:: Proclamation; and the reason for such decision shall be provided in writing to the declarant. if. f'P2 h.,.Dtloo') H1oP''f .,.~~D'IJ. fD'IJ.lf-,.q:f(J)a f\,fte'f u-'l.;tSD'f 100. Other Condjtjons jp whjch Yaluatjop OH.U ttf/'1: htJ~A t,&.·)· f'·f'ool\h·t:·)· fcf>l1' "'illht.f Methods b$ Applicable cp ;J h·t-DIIoo'} Hs.>.os:o:y. ODII.h·t·l\··)·9" ftf, ·I' t-~"'1. The valuation methods of dutiable stipulated by the f,lfCj 1\·:- provisions of Part Four of this Pror..lamation shall also be applicable to: hi o:P ?J·:;. <~>l'rc; :rnll 1\f.ht.All=fa>- h1·?"t;.n <t-1'1'C O'lft 0~ ;J"'i. 4>l1''1 ;J-h{) h·l·l\4>-t. II goods that have been released from customs control 1\DIIllht./:\ f''r?"t;.h. PJ'I-PJC'H· f'DII.t.lJ?"O·)· without paying duties and taxes undergo another U·'L;f- {Lf ;J1'9" i customs procedure to pay duties and taxes; !:1 f'J·?"~h PJ'I-PJCO,·)· ·I' t-'1\t'fDll:t~a>- h·l'l\4>-t. 0').ft 2/ goods which may undergo post customs clearance t>.tt ·)· f'LTIJ)l 't~ll:t~a>- '} {JJ> s:o:l: O"'J.oof\h·)· l audit; t/ !\'}"/~ ftli\lf'l O,ftDII m~h1C a>-ll1' f'DI1.10· 3/ the valuation of non-commercial imp011ed goods IJ:P s:o:f.·} h'l O'I.H.f~'l·)· m~tt'JC a>·ll1' f'"l.?O· and temporarily imported goods. /JJ>SD:r··} cp ;J h·t-DIIoo'} O'"l.ool\h·)·:: Iilli. f11H'fl ?"1ttt I 01. Excbapge Rate m~ t,·,c m-ll1' rDr~.?O·?" lf't ht,1C r"''.a>m· IJ:J>?J:l·· The customs value of imported or exported goods shall f'4>l1''1 ;J-h{l Dllllht.f cp;J f'OTJ.fll\m- lli\IJ:P?J~ be calculated on the basis of the official exchange rate f'c#'lOa>· f'IJ:P -'thft&·fl.f"'} O·l·ooH'JOO·)· <f>'} declared by the National Bank of Ethiopia on the day fllt.·l·r-A·f -flrh.&.~ ll'>h f'·I''JI\~m-·> r·nH-n ?"'}tit the goods declaration has been registered. · Ah Ooomcf>?" f,lf'fA:: rot.~ v-1\+ CHAPTER TWO f;tt~ hoo-'1..(-fl TARRIF CLASSIFICATION lifl. oocu I 02. Prjpcjples Mm~ 1·9"~h hAA 11"'1:10· DTf'ITa>-9" /J:J>SD:l'. ft?, II Duties on goods imported into the customs territory • f'OTf.ht.li\ 4>l1' 01·9ut;.h f';f-tlf~ ~·1-n O·t·rofl'l£1>- shall be paid at the rates specified by the Customs Tariff Regulation. ?"fTJ'L ODU1 l·)· ?,lf'f/i\:: !:I 6P.''I·t: lH·I\ff' r ;1-ttJ~ ),oo~~·O 1\?. f'DII.oo~O· 2/ Where classification of goods and drawing up of /JJ>PJ:)'.·} f'fH Ooolf.'t· 9°h'}.f·)· /JJ>fP:l'·'} rooooYAl goods declaration becomes difficult due to a m?.r ro:P .tthft&·fl.f"'> r"'' t1;J~·) · PJ&·a>· t,~·~•DTf. consignment containing goods falling under lf(:' fl.1'1c; r?·?"t;.h r ;t-t«i~ ?"tTJ'L Ah r·f'l\fr different tariff classifications, the Ministry may. at the request of the person presenting the declaration, 0°'/.lf'}O·)· 1.H. 0-'thft&·fl.f"'} ),<}>&·0.£D- 1'Y•l: allow that the customs duty for the entire ODU'l•)• 011, 'z.{l·l;~ hm:J>ftf, 6P.''J•f:') htJ~·t·~: ;f-tt)~ consignment be charged on the basis of the tariff ODII.oo~-flO·)· f;f-ttJ~ oo~-fl ftf, OooUD~·O f';J-t*i~ classification of the goods which are subject to the 9"fTJ'L Ah· h '}-'ta>fl'} 1\.t.<}>Y: f,:l··'lA:: highest rate of customs duty. U fO,fl9" r·J·?"~tl Y.'C'f...}· lll\7i.Ptn:f. ),oo~~1l 3/ Documents prepared by the World Cust01ns fDII.fmfTJa>- MY: lli\/J:J>fP:l: f;:t·tfJ~ ~,oo~~·O rot'\~ Organization in relation to classification of goods DTflll1f ·t·~c? ?.rofl~A== shall be taken as conclusive evidence. Federal Negarit Gazette No. 82 9th December. 20 14 .. .. page 7811 m. f/JJ:IP~ !fwt~ hou.t~t.-01 O+ouOh+ hll1.i~J!- 103. Bjpdimr I pformatjop Iarjff OD/.'JIPJ'f lli\outam+ C!assjficatjop 1/ At the request of an importer or his agent. the iii hMtoomro- CDf,CJ" hCDh."' fl01f.4>C1l 'r .f4: AUthority shall issue binding information in respect oo(lt. ·)· f o:J> fll'"i'· ;h:~€t~ ,\oo.';f.1l'} O·l"ool\h·l" of the classification of goods. 'lt'\P'b'V'l'1· nil?.';1: uo{.J{pl":'f...} f.{ltl]b\:: II nti.IJ h'J<I'~ 1CHl n'}<f>~ (?i) f·t-?I\6£D-'} oot.Ji 2/ The person using information referred to under sub- f01f.m4>9" flm- .f4> l.Om- f IJ :J> 11CllC oo'1 t'\ 67iJ. article (I) of this Article shall be able to prove that nil?.';1: oot.Jfm-'J . 1\IPI'?·H· nil4>f:lfl' hflmm- the goods declared correspond in every respect to oot.Ji ;JC ·l"ool\f\.(1. oolf'l·'} llf/l.;J?'r oo?-A those described in the information previously provided by him to get the binding information . nt'\o-l·: = r/ f(J:J>f1l1· ;t't~ noo.';f.1l'J O·t-oot'\h·t f·Hlm 3/ Binding information regarding tariff classification nil? ~1: oo t. :q oatth +"'·l· rr 'I.?' PJ 1· .,.. <~>'1 f, H: 1 shall become invalid: .ftllA=- a) where it is based on inaccurate or incomplete U} nil?~1: oot.Jfm- Onoot.\t]~ Ocf>l.O f·l"f\1\·1" information supplied by the applicant; " CDf,CJ" YA·I"OJ.." oot.Jf "f. f_,.ooflt.T hlf'l I b) where regulations or directives have been t'\) flf.'}(l"f. CDf,9" oooot.ffll"f- 001\CD'r crtn.f·)· changed, and the information no longer nil?~1: oot.Jfm- OP't~ "f· ltt'\~-l· f.'}(l:f. conforms to the applicable regulations or CD.('.?" oooot.fPJ1· ;JC fllf/ f.tlltll9" hlf'l i directives; c) where the binding infonnation was not provided ill} nil?~1: oot.:4CD· f_,..flmm- _,..?O.ro- P'Atll'} by the competent person; 01\.1\m- (lro- h lf'l i d) where the information has been annulled or oo) Ml?~1: oot.J{m- h·t-7it. CDf.9" h.,..fll.H'i' revoked, and the holder of the information has oo7i~ CD.('.?" oo(l{.tf· t'\oot.:4m- '11\0.·)· f·t-?t'\6 been notified of such annulment or revocation. hlf'J:: 4/ When the situations referred to in sub-article (3) !J.I Oti.IJ J'\')4>1\ "J(}{t lt')4>1\ (E)(t'\) f.,.7t'\6ro- V·'l.:t' (b) of this Article occur, the infonnation shall fl.hfl·)· f.')~ CDf,9" oooot.fm- OP'&· "f· h«ft'\O·)· become invalid as of the date such regulations or <#>'} 'f..cre oot.Jfm- fll7.f?t'\'1A f,lfc;A:: directives become effective. '\ 9"/J&-~ Y~ll+ CHAPTER THREE • f/J?PJ'f fP'tT h1C ORIGIN OF GOODS ;f!l. fiJ?sP'T P't+ h1C hrollil'l 104. Determjpatjop of Country of Ori2i0 . !/ Where two or more countries are involved in the M '' '}f:'} ?"C·)· 01179"t.·}· U. -l· rrt'\·)·c; htl.f O"f· production of a product, the origin of the product ~ire '"rCD· n?e-:,: .,.1\:J'&. oattlf'l·o·l· u·'l.:t' shall be the country in which the last substantial f9"C·t: f P't·}· ,,?C 'llD- fll7.'1t'\£D- {'ODlJd.l.?'iCD· manufacturing or transformation process of economic ODU'l.:t''f f?"C·)· P'&· f·t-lJ'I.f.O·)· CDf,9" value took place; provided, however, that such f tt.Jl';'Dtf..f'f hi\.·)· ODU l.;t''f t'\CD'J' f·t- .V.l.?0·)• 1 process was carried out in a plant equipped for this '•'IC f.lfCi A i lf't"9" f?"C·l· 'IY.·t: Ott. U· '•'IC purpose and Jed to a substantial transformation of the t'\tt. u· q"117 o·t-tt;J'f.. <f.-ntt, m-il'I' f·t-hCiCD'l«J product or the creation cf a new product altogether. 'IS.·t:cr OCDil:-s ooAh· ocrc·t: "lf, t'\ro-'1' Yilh·l"t'\ CD.('.?" Mtil ?"C·l· .fil?"i oolf'} ,,1'\0·}·:: 2/ For the purpose of sub-article (I) of this Article, the rt t'\tt.o '' ')4>1\ 1cril n'14>1\ <li> ,,&.'169" fl.fiA criteria for determining country of origin, shall be f(J:J>£D-'} f P't-l· n1C t'\ooCD(l '} fOif.h·t-"'·7· the following: ooilLC.Y·"f- 'rcl>9" 1\f, f,m-1\"':- 1A' X7i.~rii1 ~fl.t.A ~.;Jb-l· ,;J1&.111 <lt'J'C ff U.ISC o!J +'t ii7i.1 't.9" Federal Negarit Gazene No. 82 9th December, 2014 .... page 7812 u) r;rt~ hoo~.f.fl ttro-~; a) change of tariff classification; ft) f-tQ;l.OlJt ~(\,.)· oo.Y·~ ooooH~ i ~«; b) the ad valorem percentage criterion; and th) f"YIJOt.~ a>J!,'r f11'7~-l- Plr Y.~-1- c) the criterion of manufacturing or processing ooooH~: : operation. f. I nrc·l· '?fll}.f·'f I\ f. r :rt~ hoo~.f.-n ttro-~ 31 Working or processing methods because of which the fOIJ.fouffi' Ft-#.":f·«; f?"C·}· ~.f.":f· ntlU products obtained tariff classification other than that h'}4'~ '}O·fl h '}.,J~ ~ (6) 1 .f.·t'.f.'111a>- f -t-ot i\ covering the various non-originating materials used Ft- 'LJ.i· lf'lm- f..,mt-ft·:: shall be regarded as complete process referred to in sub-article (I) of this Article.

9.1 OlJCJ:fa>-9" r Ft- mf,?" rrc·l· h'}a>-'} . fllU1 41 Any processing or working the sole object of which is h'P'£ fitti· h1C hCDI\(\'} 1:1;J'1J»'i._ -t'L,OIJ. to circumvent the rules of origin, provided for under h'}~f.lf.,. l}I\D'l OD?~l"'l f·t'hCJm'l oolf't· this Proclamation, may not be deemed authentic. h·t'l;nm hFt-l· h1C 1:'};J'1J»'f h'},C ·l·nntt~ n1m-'} lf'f hf..,mcr:: 105. Conditjops pot Copsjdered whep Dctermjpjpe iff;. f/J;t-fP"f f P'&t b7Cl "oam(Jl 1rt aJailiJ' Coup try of Orieio f01J ,t.7D- flo 'l.;J=fP"f The following operations may not be taken into fD'f.h·N\· ·}· f hc'lt-C 'I.J. .Y.":f· f ;I't ~ hOD~.f. fl fta>-~ consideration when determining the origin of imported fOIJ.fith·}·ft. lf'l?" ht!\l/''1 CD.f. h1C a>-it~ f1D- goods, whether or not accompanied by a change in the 6:PJ»'f f F t·l· h1C ttoom(l'} h'??"·l · OJ-it~ tariff classification: hf.10·9":- II operations carried out to insure that the goods .are i!l nrc:,· D11:J:J11 m f. r nrl..l · _m:,Oi· rc -1:1 preserved in good condition during transport or llftO·}· lJ·'I.;I' ft01J~fi· fOIJ.hCJ m't- -.:j."'lclt-·1· i storage; ~~ o:J>?J'f') roy~~1f Y.~+ tt"Y+I'tm~ fl.llA 21 operations carried out to facilitate transportation of f01f..h'i(D.,. -t"'ll) /,. T i goods; 31 operations carried out to package or prepare goods t;/ ll:PJ»'f') tt01Ji'i"'l mf,?" ft1if"'f.l' ~t1;J~i· fl.llA for sale; fOIJ.hCJ CD't- -t"'lllt-i-~ i ~ 41 simple operations on goods such as ventilation, 9.1 ll:PJ»'f') OhfC f01JCJLit ! f01Jit«ti·: f01J1:l:,O: spreading out, drying, cooling, removal of damaged f01J4'114'll: f-t-01\i'i- tJ~tt-l·'} fou<l'fC: parts, greasing or rust removal, adding a coat of 01Jftitft7i foo4'l)·}· mf,?" 111-l· f0lfitm11: : paint to protect against natural elements, washing, ·t'.t~~ 'f lJ-'I.;I'J»":f· OlJ:Pm- 1\f. 1·~-l· clea~ing, sifting or screening, sorting or classifying, h'}~f.f.Cc'l- 4'1\9" fou4'CJ·l· : f01Jmfl f fOIJ~~·l · : scaling, testing or calibration, packaging or breaking f01JOmC : f oo.t-t-"'1: r outtf--l· i . f ouooH'}: up of assembled packages or repackaging, dividing foo'f"hCi fouNJ·}· i fOIJ_;:i"'J i ~7i'r'f1 the bulks, affixing marks, labels or other distinguishing signs on the packages of goods, fou~;ri·: ooA(I f01Ji'i'7: fooh"-LA! ?"AtJ·l· dilution by water or any other aqueous solution, fOIJ1: l"'' : Oro- 'I mf.9" Ot\A ~'17i '11C hffll ionization, salting, peeling, crushing, removal of 01J1:l"'Ji 0Q;l.a>- fou')hCi raul\~: - fouhlJ-}· : seeds from fruits and slaughtering of animals; fooa>-:J>·l· ~«; f~'}ftl\·l· lJC1: foul\(\~\- 4'1\t\ 'L.f..Y·"f tJ '}a>-'} i - {;/ f·t'~1\ f?"C·l· ro-m. i· ft01Jit1''H· f'OIJ.hCJCD'} 51 simple assembly of parts to constitute a complete ~ product; 4'1\A r ou1«tmr F t- ; 61 any combination of the above. ~~ hl\f, f-t-ttltt?i·'} r Ft- V...Y·"f OOIJ«tooc t'OIJ.hCJro'} OlJ'}~a>-9" f Ft- Ui·:: 'II\' ~i'i.~E!: l...f./.·A );J6-l· ;JII, 111 .P.•rc: ·;(·!! IIJIC: ~ +'J iii'i.~ 1 .1" Federal Negarit Gazette No. 82 9th December. 20 14 ... . page 78 13 fl. f i»&T h1C1 l\oom(t"J fDif.tlf.. (t)~T"J hl\"''~t-fl 106. Production of Documents iillii\P'l\tlJ~· f7·9"t;.h U'1<'1·'} I\01Jfl~.89" ll.liA 1/ The Authority may, for the purpose of applying customs law, order the production of documents roJ>P'·:;.·} r~»t·l· n?C rOIJ.ft.::J"''r ll'l~ that show the country of origin of goods. }-.'M.+C-fl /\01Jtl11 f,":J'·I\A:: I/ lii\J»l\fl}'l· Oti.U ,, .,.,.~ '}O·fl ,,.}.,.~ (k) ODfJ'/.·l· 2/ Where the Authority has doubts as to the authenticity of documents produced pursuant to Ocf>l.O/\·}· ll'l~ ·l·hh/\~'t·l· 1\f, 'rCfTI&. ll. 'i'/.(1)- sub-article ( I) of this Article, it may require any f/JJ>(I)o'} r P'tA· h1C O·f'oof\h·f' -fot;Q,.D'/t OIJfll.)l additional proof in respect of the country of origin }-.'}Jl<#>C-fl/\·l· ft.mf.c}> f,:f·I\A:: of goods. '· fl. f/JJ=IPT f P&T h1C oo"?l\-t. I 07 Origin Marking M lDf.h1C fOIJ.10· /JJ>PJ":f'. }-.c; fh'tti.U /JJ>fP":f'· OIJ7i1.f 1/ The name of the country of origin of imported goods shan be affixed, in English, on each good and the f·f'U't;-0·}·'} h1C fOIJ.ffll.~ oo'?l\65). 0.,1\/\· 1\A.cl> : package thereof in a manner that such marking cannot ft.'lll'i' l\.ftlD'r OOIJf,'fl\ t,tJ; ).'} O}-.'}"'Jft.11~ •JtJcJ: be easily deleted, removed or altered. f·fo,t(.CJ:f(l)- ft.l.f'} f.?CJA:: II OtlU h'}<#>~ '}Oofl h'}cf>~ (k) f·N1l.tl/.(l)o'} 2/ Goods that do not meet the requirements under sub- fOIJfiPJA IJJ> rof.oo"lO-l· h1C }-.'}Jlooftfl article (1) of this Article shall be returned to the f.f.l.;Jl\!! exporting country. i:l fti.U h'}cf>~ '}O·fl (?i) h'l (fl) t,'}cf>~ 3/ The provisions of sub-article ( 1) and (2) of this Article may not apply to personal effects not ~-, :n.PJ':f· ft'J'?~ rlPI f,(l)oft· f'?A oo?A 11 destined for commercial use. /JJ>PJ":f.. 1\f• •,.L,OIJ.~·l· nf.crt-r{l)or:: Ul lii\Pl\trt't· Oti.U h'}<#>~ f·l'f.'111(1}- f P't·}· h'IC 4/ The Authority shall by a directive specify the oo?f\65). fOIJ.oof\h·l· 11C11C ooootf flDfi'JA:: manner und~r which the rules of country of origin markings are to be applied. /if~. f;f:&fi: ~5'11 h"Y.c'tirJ:fm- h1C:T f"tootn= I 08. Rules of Preferential Orjgjn of Goods 6J=IPT f P&T h1C h~(t") 1:121/P"f- . OCM?" hcf>~! OnltlJO.f'f lDf.?" OU·/\·}·f'7i f'}"7~ The rules on preferential origin of goods shall be fi?"?"H· ooc'tt.-l· f:t'&ft~ cl>CJ7i lDf,lJ" f+l.'r .,, determined in accordance with rules of country of oo-o·l· fDt!.(tfl}r{l)o h'lC:':f· fflt·l· hlDil(t'},,.,c origin contained in international,. regional or bilateral agreements providing for reduction or relief from duties ~·} ;JlJ»':f· Ofi9"9"'1.Y·~ oo(tt.·l· fOIJ.lD(\'t· f,l.fc; /;\: : or taxes. r/J&-fi: h&-+ CHAPTER FOUR lll\4»tT t <thll '-'~' fh1A71l-+ h'i:fPJT PAYMENT OF CUSTOMS DUTIES. TAXES AND SERYICE CHARGES 1!11. +''r'i' ;J:hll foobi,A "71.-;f: I 09. Ob!igatjop to Pay Customs Dutjes and Taxes OU"7 O·f'ftf Uo'l.;t- ltl\·f' f. '111 lDf,lJ" 00'/. 't.fl·l:~ Unless otherwise provided by law or decided by the 0-foftf U·'l.;t- ltA-folD(t'l Ofl·f'cf>C OD'!CJ=f(l)-9" f10. Ministry, duties and taxes shall be payable for any lDf,?" flDal. /JJ> 1\f. 4>1.1''1 ;t-hfl f .hLI\A:: imported or exported goods. /if!. +t'r'i' ;J:hll foohLA '11\.t)T 110. Liability for Payment of Customs Qutjes and Taxes iii Jlhl\t.ll.f''} ncl>t.O.lD- 0/JJ>lD- 1\f, fDfl.ht(.ftlD-') liThe declarant shall be liable for payment of the 4>1.1''1 ;t-hfl h'}-\U·?" 1\f.ht(.l\ 0+1. +1.~'1 duties and taxes imposed on the goods as well as ;t-hi'l I\ f. fOIJ.lD(\'t(l)o'} c}>fl)·}·c; (0{\~ r oo)l~.l\ penalties and interests incurred due to default hereof. 'I 1\&.'t·}· h/\O·l·:: 1~· li'i.~V{Q /...1.6-A. ~..7t-l· .'Jtl.llJ <I!'I'C: ·i(·ft tJ.IIC 1/1 4''} ri'i.~ 'l.9" . Federal Negarit Gazette No. 82 9111 December. 2014 .. .. page 7814 llf'1·9"<.h Ml·tl\1\~ 4'l1''1 ~hll h'}~t.hLA 2/ Where a customs clearing agent commits fau lt ftr?.f~C"? 1'4f.·)· f &.?too h'}f.lf'l "*A·thLIIa>- resulting in non-payment of duties and taxes, he shall be jointly and severally liable with the 4'l1''1 ~hll h1-'llJ·9" c'\t.h&.A 04'la>- 4'l1'CJ declarant for payment of the unpaid duties and taxes ~hll "*f• ll·f'lD(l'la>- :,Oil)•)•') CD/11: h-'lh"*&-(l.f''} as well as penalties and interests incurred due to h<l>~O.a>- :JC Oh'}f:'l·)·'l O'lm" 'I"*~ f ,lf'JA:: default hereof. lf!l. f+t!'1''1 ;J:hll h'i!t lll\"'i.CDil10T'l lll\"''..hLAO-l- 11 t. Applicable Dates for Assessmept apd Paymept of Customs Duties apd Taxes ~ iii Otto h'P'f: CJJf,9" Otr?'lra>-9" IIA 0"? OIIA U·'l.~ 1/ Unless otherwise provided by this Proclamation or any other law, the duties and taxes on import l1A·tf. '11'1 0{l't·4'C 0'70. ro.er OCDtXl, IJ:P "*f· or export goods shall be assessed on the basis of ftr?.hLIIa>- 4'l1''1 ~hll ftJ:Pa>- -'lh"*~(l.f''} the law in force on the date of acceptance of the ·tcJ>()f,'l·l· ()'710-)· cv.er OH.o h'P'f: h'}4'~ li: goods declaration or the date of correction under f·toollh·ta>- hCtr?·)· O·tf.l '70·)· 4''} -t L~art. 'I·)· Article 93 of this Proclamation. fila>-'} o"? oou,l-)· Otr?Y:l"? .ero{l'Jf!\:: 2/ Where it is nqt possible to determine the date of II f IJJ> -'lh"*t·{lJ~··} fcJ>lOO·)·'} CDf,'J" ·tcJ>()f,'I·)· lodging or acceptance of the goods declaration, f'110·)•'} cf>'} OD(JJ(l'} ()Arf"!ffl 'l.tL 0/J:J'CD- "*f• the duties and taxes shall be assessed on the basis of the law in force on the date determined·· by the ftr?. hLIIa>- 4'l1''1 ~ hll ()Ill» A Ill 'I~ 0 tr?.roll'la>- Authority. 4''} ·tL~tr?. 'l-)· fila>-'} 0"? ODUJl·)· Otr?Y:l"? .ero(l'1 A: : 3/ Unless the amount of the duties and taxes El OIJ:P -'th"*t-(l.f'"} "*f· f-tmcJ>(la>- 4'l1''1 ~hll indicated on the goods declaration is different from the amount obtained through calculation, Ollt\.')· h-t'11a>- 4'l1''1 ~hll f·tllf ltf!\lf'l the declarant shall pay the duties and taxes Oll.fcJ>C f'1·9"<.h i'i-'1" ·th4f.f, ftr?.lf'ia>-'} cf>l1''1 immediately when informed of such amount by ~hll 11-'lh"*t-(\.f''} h.P&-O.a>- {l,fll~a>-4'a>­ the customs officer. CD-'lfa>-r ooh&.A h/10·)·:: 112. Assessment of Customs Duties and Taxes on tt if!l. 0-1-Y:CI'IJ.t f+ilm out'f1 OD/lt!-l- OC17Y:t!"7 +t!'1''1 Basis of Advance Information ;J:hll lll)oum(l"} I I Duties and taxes may be assessed on the basis ' iii -'lh"*t·c'l.f''} h<l>t·O,a>- (l.footlh·)· IJ:Pa>- CD1. advance information submitted to the Authority I the declarant before the goods enter the custor '1·9"<-h CD1.1l hoo"/()·f: O&.·l· ti()II~»Afll'l· port. ftr?.cJ>COa>-'1' ootJ{ ODU1l·)· Otr?Y:l"? OIJ:Pa>- "*f· ftr?.hb.lla>-'} 4'l1'CJ ~hll OD(J)(l'} f,:f... A: : 2/ The duties and taxes assessed on the basis advance information submitted to the Authority lJI OH.o h'14'~ '}O·ll h'}<f>~ (?i) oou'l·l· tJ:t>cD. ro~ accordance with sub-article (1 ) of this Article sh 1·9"<-h CD~-fl hoo"?()·t: o&.·)· ti()II!»AITJ'i· remain valid, even if the amount of duties and ta" f4'l0a>-'} oolJ{ oowl:,. Otr?Y:l"? f-tCD(l'la>- is greater than the amount obtained from t 4'l1''1 ~hfl IJ:Pa>- CD~ '1·9"<-h CD~-fl h1() O'l"* assessment made after the goods enter the custoJ h·tm(l'la>- 4>l1'CJ ~hfl -flA61>). fila>- O.lf')9" port. -t&.~tr?. 'l·t:'} hfil<f>la>-9":: N Otto h')<f>~ oou•l·l· f·tro(l'l <f>l1'CJ ~hfl IJ:t>£tr 3/ The assessment of duties and taxes made pursu; OY"fl·l· me ?.tL a>-fl1' m1. '1·9"~n ro1.-o ltf!\7() to this Article may not be valid unless the go< ·tL~tr?.'l·l· l,f,Cf lro-'J":: enter the customs port within three months. ifif. llu++ b1JL;ttr ill\tr?Y:lGJ 1 I 3. Correctjop of Errors ()fii»AilJr O<f>l1'CJ :J'hfl hCDc'\(l'} "*f· flO·t·}· oo<,o<. '} {l,J' l;J"/1' llflO-t·J: oob.1t9" 'I 1\6. flf'la>- Where the Authority finds an error in the assessmen (la>- Oo"/ oou'l·l· ftr?.'J''CO·l· ·tmf'l!'l·l· h '}1.·tm04> tax and duties, it shall take the necessary measun lf'i llo·t·J: h1-'t;f-l9" IIU?Y:l"/ hfl&A'l.a>-'} hC9"7{ correct the error without prejudice to the legal liabi ooa>-(l~ lliiO·}·:: of the person causing the error. 1~· l7i.~.r.u; '-1.trt:\ ~.:~t-l- -'lt.'l) <l:'l'C; iif tJ.IIc; o!J 4''t M7i.~ 'J.9" Federal Negarit Gazette No. 82 9"' December, 2014 .... page 7815 J 14. Mode of Payment 06.4>?>1· 1\~ f·NDfl~(l)o cf>l'l''l ;t-hi'l 0'1'&. ·nHil Payment of duties and taxes shall be in cash or any roflJ" OtJ"? Oatt;t-rocl> D'/")~(l)o?" fh~f oo')11: other legal means of payment. f,t.<J.D'/(A:: if!~. fh1A'71t-T h~tSD~ 115. Seryjce Chan!es ll"P'fAITJ'r- h1-9"t;.h £CDIII\.t ;JC O·f' ffH The service charges to be collected by the Authority for - "DII.tlma>- h1A "?tr·l· fattfi'lh~"a>- fh1A "?tr·l· services it renders in connection with customs formalities shall be determined by regulation to be hlt~f fatt ~.i'I·}·C'1· ?"hC (l,.'f· Oattfrotrta>- ~'}il issued by the Council of Ministers. ~CDti'J(A:: CHAPTER FIVE ,..,~~ hrll+ SECURITIES TO GUARANTEE PAYMENT f+lT'i ;thO h$11 ht1Di'iL1 llh"?.h'1' fllT'i OF CUSTOMS DUTIES AND TAXES ifll. 'Pll+c; llh"'l..l-fl 116. Furpjshio& ofSecurjty tMpofAITJ~~ fcf>l'l''l ;t-hfl hlt~f ooht.~') rof,9" The Authority may require the provision of securi~ to hcf>l'l''l ;t-hll ~~ oo1}·}· ;JC f·f'ffH- "?9.-;t-?>':f guarantee the payment of duties and taxes or oohO&-fa>-') "DIIl:J1'1' 'Pfl·l·'l >t'}-'tcf>Cil f\ m~cl> compliance with the requirements related to a duty and ,,:f·lt(A:: tax exemption privilege. I 17. Copdjtjops for Regujrin& Securjty ifll. 'PllT'i' f"7.tnf..'l=fa>- IJ-'I.;J:SD~ Without prejudice to the generality of Art.icle 116 of fH.tJ h'P~ tl'}cf>~ · li!I'k ttm:PI\f, h~;J1C h'l this Proclamation and other provisions requiring the 'Pi'l.'f·'J'} rattoo"hi: lb"·1· 1:'};J1.?>1· >t1~-f'm0~ furnishing of security, the Authority may require the lf'i' fDII.h-f'"·.'f· rr'l.;t-P''f 1\.f;J'l'~ tMP'fAITJ'I· furnishing of security for the following reasons: 'Pfl·l·'l h'M.cf>Cil"·}· ".tn,l'.c}> f,':j·f\A:- 1/ to release goods without the completion of customs til f1·9"t;.h") £CD'~I\. t "DIIh'ICD'} fD'l.fi'lt.A 1· formalities when additional time is required to tl'l p::;. '} "DII try, 1\·l · -f't;t1 Dl1& 1. tl. tl.fi'lt.A"? produce complete documents necessary for the completion of customs procedures; f1-9"t;. h £CD'~ I\. -f:(l)o ft f,h'l (JJ'} 6.4>?>~'} "oo(Acf>c}> I 2/ to ensure the re-exportation of goods imported on I/ cf>l'l''l ;t-hi'l c'\,l'.ht.Allfa>- O'l.tl.f'e'l·l· CD~ h1C temporary basis without payment of duties and taxes a>-i'l'l' f10· h:PP' ':f· ·f'ooAtl a>- ooa>-ITJ ;t-fa>-1 or , in case of default, to ensure the payment of the ro~?" tJACDm- cf>l '1''1 ;t-hfl- ooht.~'} duties and taxes; "DIIl;J1'1' i r/ ·f'l\1\~. 6.4>?>1· 0-f'CDtl~a>- ooflooC -f'~1·Ha>­ 3/ to ensure that transit goods exit through the O ·f'~.cf>~ ooa>-'"'l oc ooCI!'trt:t-fa>-'} htt1c approved customs route or arrive at the m,l'.?" oot-1~ffa>- ro~lf'la>- f1-9"t;.h ITJO.f predetermined customs point of destination; oo1: lft:fa>-1 "DIIl;J1'1' i ~~ rrc.'f· CDf.?" f'1'1'1 ~;t-:fa>-'} ttm'l<l>a>- ro~ 4/ to ensure the exportation of compensating products a>-~ "oof\)1 cf>l'l''l ;t-hfl ftf,ht.All:fa>- CD~ obtained from goods imported without payment of duties and taxes for inward processing or , in case of h1C a>-i'l'l' h10. 6:PP'':f· f-f'1'"i- D~~ltlt7i ?"C-f':f· default, to ensure the payment of the duties and CD~ a>-~ oof\ll:fCD-'} ro ,l'.?" It A ·f'l\h- 4> l '1''1 taxes; ;t-htl· ooht.~'} "DIIl;J1'1' i 51 to release goods without payment oftaxes and duties ?;/ O;t-&~ ttoo.';~il 0'1';J h·f'D'/oo'} l11: h'l until ) he dispute between the importer and the Mti'looat,a>-'1 OllhP'AITJ'r- oot)hA f~f'~.mla>­ Authority on classification or valuation of the goods f"oo"?llll·)· foot;t).li'i a>-Uf'l. hi'lhD'l.f1'S 1:li'l imported are resolved; 6:I>P'"i., 4> l '1''1 ;t-hi'l ft~ht.A fl:fa>- h '}-'t"cf>ot. "D'/1: l "? I 4..1../rt:\ 'I;Jt-l· ;JIJ.nl -l:'J'C ·l(·J( U.IIC c!} +'t iti'i.% '}.?" Federal Negarit Gazette No. 82 9111 December. 2014 .... page 7816 ~~ f4>l'l''i" r;rno· nfi:.f hD~J.~.aro·l· 111. h'>JtH1f, 61 to ensure payment of taxes and duties where r·tt•.J>~ o,lf'> nlt~.f'())- hhhD~J.&.ar ~lh== deferred payment is allowed. If!~. f'Pll-l-'1 -tt..,-l- 118. Form ofSecurjty 1/ Where a security is required to be furnished pursuant M OH.u n'P1: uou'l ·l · fD~J.mfcl> Ph·l·c; f'l't. to this Proclamation, such security shall be by cash 1'}Hf1 ·t4>17'16f}': f'l'}tl f'Ph ·}·c; (\~~: deposit, bank guarantee, insurance bond or in case of f~t.'>O.t·'}fl fl'}~ m,e.r Ouo'}'?rv·l· o~·l· public bodies a written undertaking. fDIJ.·t~~~ uorvtf 11-f·:l···} fDIJ.uot'\h·l· l\.lf'} 0~ th·lt~ f·t f.l1 f"J 9o;t- fl9"9°~·l· t'\,lf'} f, '·l"·t\t.\:: 2/ The Authority shall require only one security to be g/ 'lt'\rvAtTJ~· M, ·>~ r+l "'" ;rnr. h '>Jt v·9° furnished in respect of one payment of duties and rt,1t!\"Jt'\.. ·l· nlt:.f'?J:l'- ~,·}~ lf>fl·l·CJ ·n?- taxes and service charges; provided, however, that at f,mf,:J>t.\ E if';'?" O'lt'\o~m· '1'f<f: uoUJl·)· the request of the debtor, the Authority may permit OlJ·t'\·)· mf.9" hH.f 01\f, ).T t.7i'i':f. ?"tl'}j'·)· comprehensive security to be furnished to cover f 0 '1.h(\·l· nlt~f'> rl711.1ilt:·} lf>fl·l·c; h ')Jt(\'1' payments arising from two or more customs operations. 'lt'\P't!\tTJ~· t'\.&.cl>~ f,":j'·t\(.\:: !:1 'lt'\P't.\flJ~· lf>h·l·CJCD-'} h~())- hl711.uot'\h·t())- (\m· 3/ The Authority may authorize the furni shing of the ())-al, Olf~ 01\t\ (\£Do h')~(\'1' 1\.&. c}>~· security by a person other than the debtor. f, ":J'·t\t.\:: 4/ Any person required to furnish a security shall be ~I'Ph·l·'J h ')Jtf4>Cf1 fOIJ.mfcl> (\CD- OH.tJ lt'P'£ allowed to choose any form of security prescribed h·t~~·n··l· f'Ph·l·c; L}f,~.Y· ":J'· n'}~'} uo?"l'l' under this Proclamation; provided, however, that the f,:t·t\t.\ E lf<a"r 'lt'\rut!\tTJ~· f·tuolmm- 'Ph·l·'J Authority may reject such security where it is hDIJ. &.~uom- f1·9"~n rv~ rvcLJ·l· .?C incompatible with the applicable customs procedure. f01!.('.t1JtTJ9" hlf~ m-~c}> l\.f~C1m- f,':f·t\t.\:: lf!ii. fll-l-'11 f.,.out\h-1: ou-otc; "'/lo;tP'':f 119. Rjehts apd Oblieatjops Related to Securjty liThe Authority may require that the type of security ?if 'lt'\rvt!\tTJ~· f·t4>0t\m· f'Pfl·l·c; q,e.~·l· t'\·t· m(\~ chosen be maintained for a specified period. 1.11. f1:f h '}Jtf~ t'\'1 A t'\.mfl'} .e:l-.t\A:: rf'Pfl:t•'f f-f'1flt'\•)• '"}9.,:J" UO•t\- Ouo-1\- h'}f.-tt_~qo 2/ Any security shall be extinguished upon the full settlement of the debt. The Authority shalt, when 'Ph·l·CJm- .,. t .elfc;A:: 'lt'\rvA tTJ~· 'Pfl·l·c; requested, issue evidence showing the extinction of f1'1'1t'\·)· '?9o;t- f·f'&.fJuo oolf't•'} fDtl:lt.\iJ the secured debt. DIJhi.P. (\,mfc}> f uohm·l· "J 9o;t- nt'\O·l·:: r/ 'lt'\o~m- '19o;rm-·> 4\,e.mtTJ o.,.t. 1.tt lf>h:t·c; 3/ Where the debtor fails to discharge his obligations the guarantor shall immediately effect the payment. (\al.,(Do tl~j'(Do'} lD-'tflD-~· uo~.~r ltt\0·)·:: ~~ 'Ph·l·c; .-.mm- -;.c; 'lt'\o~m- on·}~'t·l·c; o~mt\ 4/ T he guarantor and the debtor shall be jointly an• severally liable for the secured amount of deb1 h~m- '} h~mt'\~" mmm- f uon&.t!\ '"} ~:r including interests and costs incurred. ~tt'\'l:fm-:: {;/ 'Ph·)·c; (\al.,lD- OH.tJ ~t'}4>~ '}O·h lt'}cf>~ (j:) 51 Where the guarantor fai ls to effect payment 1 uowt.·l · n~fm-'> 4\f.~:/\r h4>t. 'lt'\rvAtTJ~· accordance with sub-article (3) of this Article, th Authority may apply the procedure prescribed undt 010. '?f1C n'P1: O·tuot'\h·tm- rv~ rvcLJ·l· the Income Tax Proclamation to seize the property < ODU'l•)• f'lt'\O~lD-'} lDf,'}" f'Pfl·)·c; (\al.,lD-'} the debtor or the guarantor for the payment of tt '}f1t.·l· Ouof1f nfi:.f'm- 'h'>Jt&.~r t\..t'f.C'? debt. f. ":J".t\t.\: : ·r~· 'i.j'i_;i;l''(t; t..f.lrA 'I:Jt-'1· ,'JII/11 <fl•t•C: ·U·!f II·~C: (tj •#>'} ~i'i.X ·~-ll" Federal Negarit Gazette No. 82 9~' December, 2014 ... . page 78 17 ~fti'. f'f'h:,.Ot; oom1 120. Amoupt of Securjty ~I mtu hP'Jf: oou,l.·}· fl111.4>C1l cpfa·}·c; oom'} II The amount of security to be furnished pursuant to the provisions of this Proclamation may not be less 'l'h·}·'J(J)· OOIJ.<I>Cftn} '1.11. fDil./..ft'I(J)· <l>l.Ff': than the amount of duties, taxes and service charges ;t'nh'i' r~,1A'?ftu·}· nti~J' oom'} fi~C'?m'5~·l· where such amount can be established with f01J.;t'(J)~ hlf~ hH. U· Dll~h fi\O·l·r:: certainty at the time when the security is furnished. ~~ rOtJ.t..l\1ro-'> r<~>t.Ff: r;rnh'l r~,·JA'?Il.. ·l· tJtj~f 2/ In cases, where the amount of duties, taxes and oom·> OhC'1m'5'rl· DlllD~ ClA·t~l\ 1.11. cpfa·}·'Jro- service charges cannot be established with CJI\.~»AtTI~· fl?oo·tro- htj~.,..~ f<l>l.Ff': r;rnh'l certainty, the amount of security shall be equal to the maximum amount estimated by the Authority. rt,1A'?Ir'·l· h*I~J' ootn'} f,lf'JA:: !:1 f<l>l.OlD· cpfa·}·'J fiDII'J:fro-r ?"tJ'}J'·}· f~~ 3/ Where it is found that the security furnished does not cover the debt due to any cause, the debtor shall Hti~J'(J)o'} fDII f,i'ifl~'} lf'l' h·t11 Cli\6~CD· ·tmDilt furnish additional security or replace the original Pfl·)·'J Dll~l.1l lDf.r foo~ootf(J)o'} cpfl·}·'J Ot\,1\ security with a new one. OD·f'lJ•)• tti\O·)·: : r 6&--'i! ta~:n:,.. CHAPTER SIX hh I:Ul. IJJ= hlDIIJ1' ~-'1. :,.0 t OA~.,:,.. illl"''.LN'J POST- CLEARANCE AUDIT, DIFFERED PAYMENT +l.1''1 ;J•blt 11'1 iiO+l.'l''i ;J:hll .,.ool\11 AND REFUND OF DUTIES AND TAXES lti'l. fi:Ul. /JJ= hm11J1' ~Jlt 121. Post-Clearance Audjt ~/ fli\FAff}~· f?-?"<.n F~-FC'H· t,(fl'14>(1)- 1/ The Authority may, after the release o( goods, f·tl\<l>ck 6J'PJ:)~'} "lnl\t-tl.r-·> ·l·nnl\~~·)· undertake post-clearance audit to verify the accuracy I\ITifl.;J11' 6J>ro-') 1\Dilhoofl}·)· lDf.r roY. ro-~ of goods declarations through the examination of the books, records, business systems and other relevant 1\ool\n 04'1' ;to lDf,fJO O·t'HPPt O·tl\·t /., oro- customs commercial data held by persons directly or h'Jf: fl111.11- ooft'?1l·)·')'! tllC?·'f·'}: f'}'11: indirectly involved in the import or export of the ~.ot·C:'f··t h'i' 1\.1\<'':t., t,'?fl1l"rl· J'l\f(J)o'} 1·'r<-n goods. ~n f1'11: ool,;&'ip>:f·'} OooooCooC fi:Ul. 6:1' nrotTIFf' ~~.:1· ttfY..C'1 y,-:,··1\A=: f./ fli\FAfll~· fDil.fY.C1fl1' fi:Ul. 6:1' n(J)fllFJ" 2/ The Authority's post-clearance audit may be carried out at the premises of the Authority or the premises ~"l·)· · flfli\FAtTI~· 1\ih/..·}· fl.'}· (J)f,?" 6J'P'~') of the person who is directly or indirectly involved ODilhoofll·l·'l Oool\n f'}'11: /»&-- 04'1'7' (J)f,'JD in the business operations of the import or export of O'f'Htpcpt O·tl\·t/..ro- O(J)o ~Ff'C "?0. (J)f,'JD the goods or at the premises of any other· person in 1\fJOCoot- f't'/..1\1··}· ool.1iPJ':f·'1 o~P.'f·'} OJ'H possession of the data and documents subject to the inspection. 1\.1\ D~~'J:f(J)ovo oro- crFf'c '?o. 1\.h'J(J).., f,'f·I\A:: r/ ot:ut. n(J)ff}Ff' ~"l·~ '1'5·1· r1-r<.n 6:1' 31 The findings of post-clearance audit, if it reveals that b:..COIJI\,1: fDII,oot-fl:f(J)· . 1:'};Jl?>"f oot1]1\ :fm- the provisions governing customs formalities have been breached, entails civil or criminal liability or h't'l.;J1m r~·hh-D£h.C (j)~'JD f(j)'}~A ro~r both. f Uol\·~·tvn ;)1\/..~·)· fDII.J'hh·l·A ro-m.·)· ~C:l.tpt\:: Q/ ntltJ ~t')<l'?\ OOIPl..'f· fl11l.Y.l.1{J)o fi:Ul. 6J' 4/ Post clearance audit under this Article may be n(J)fliFf' ~~t·l· 1\)a'l.t: rOtJ.':l-.1\ro- r6:~> carried out within five years from the date a goods declaration has been accepted. ~nl\t-0. f''} 'f'<~>fl~ ~·l· ••17o.'f· .,..> ~vue: hhh nvnh:,· ~oo·)· fl{\(J}o 1.11. (J)·hFJ' ~(J)·!: 51 Post Clearance Auditors shall have the same power & ~~t'f'<- o~u hcp'Jf: 1\?-r<.h ~r f'f'omro- as customs officers as prescribed under this .~»AflJ'} ~C:<.;t-A :: Proclamation. 1ft' ~i\i:n~ ~f./.,fA ~;Jt-1- ;JII.nl <111'C: ·;("f U~C: I}} 4'1 i{1i.~ 'l.1" Federal Negarit Gazette No. 82 911t December, 2014 .. .. page 7818 122. Deferred Paymept ifU. RA~)T 00"7.4.07 4"'1'5 :thll 1/ Where the post-clearance audit reveals that the duty hi 4>l'J''i :J-hfl 001J'J'T(I)-9" 9"h'Jf·l· fA·t-h.<.tt and tax is not paid or paid in a Jesser amount, the (J)f,9" fl.h.<.A h01J.1fl(l)- f'lll oolf't· 0.(-Ul OJ' Authority may collect the outstanding amount from the declarant within five years from the date of n(J)fll'J' ~-'t-l· r-t-illlO-l· }.'H'.lf'l 'lflFAfll.,. default of such payment. ~tnftt-ll.f'1 t,cl>t-O.(I)-'J fA·th.<.fl(I)-'J (J)f.r 06'\f.'l·l· t\.h.<.A f01J.7fi(I)-'J 4>l'I' 'I :t'hfl 1\f.ht.b'\ h+lO·l· +'J ~rC' nnrfl·l· ~oo·l· 1.11. (1)-fi'J' fl.fllh~A f, :,-.,..6'\:: 2/ Where the payment was deferred due to the fault of f./ f14>l'J''i ;J-hll- fflooh.<.A (J)f,r 001J'Iil ooh.<.A the declarant, a penalty of I 0% and bank interest rn'Jf·l· rlf'i(l)- ~tnftt-ll.f''J ncl>t-n.(l)- rlf'l thereof shall be paid in addition to the duties and h'}~lf'l 1'\.eh.<.A O<#'l(l)- 4>l'J''i ;J-hfl 1\f, J. taxes. noo.f· cl>ffl·l·'l ffl')n a>fl.(' ·t61;l.9"C' f,h.<-1\A:: 31 The amount of interest to be paid under sub-article et nttu n ·:.,.~ 1o-t1 n'J4>~ (f.) oou'l·l· r01J.h.<.f1(1)- (2) of this Article shall be calculated at the highest (J)f1.(' ooan 4>l'f''i :rno- h'J~th.<.A n·t-mr+n·l· current lending interest rate applied by commercial bank. (J).7f>·}· OF&· 1\.e flfl(l)- hfi~·f'~(l)- f'J'?.(' 'l'Jh f01J(l~6f (J)fl,(' -t-oo'} ODU'l·l· r01J.lll\ f,lfCJA:: 4/ Notwithstanding the provisions of sub article (2) o( this Article, the Authority may exonerate the fit rttu n'J+~ ·Jo-fl n'J4>~ (f.) .(''J.?'l n.'t"Cr declarant from penalty except the payment of the 'lflFAffl'l· ~Jt-l· f01J.f1.C'? ootf'l· O~m·iJ~ duties and taxes with interest where the declarant tai'\(J)+ n·1" ~tn"t·ll.f'') ncl>t-n.(l)- fA·t-h.<.tt discloses and consents to pay . the deferred amount 4>l'J''i ;J-hfl ooc;><-·J h1f1"'i ttoon.<.A tJ~J'1.~ following the written notification of the audit hlf'1 h<l'l'J''i :t'hll- h'i (J)fl~ hfi~f Ofl·t-+C schedule ofthe Authority. cl>trt-l· h'J~.etrtAO·}· flf1FAfll'1· t\.a>fl'} f,':f·ftA:: 51 Where the person responsible for the payment of the deferred amount of the duties and taxes so requests, (;! fA·t-hLfl(l)-'} . <l'l'J''i ;J-hfl roon.<.A '?9-..;J- fflO·l·· on sufficient grounds, the Authority may allow the (l(l)- n+. rtnf·l· ll.f4>C1l o~(f}o h'la>tt~ payment to be effected on instalment basis together 0 ·ND(l'1 '1. 11. ·t- h fi:!fto h '}-'t fA cl> fl f1F A fll'1 · fl.L c}>.(' with interest thereon. f,'fftA:: "' 61 The seizure procedure prescribed under the Income ~~ nttu n'J+~ oou'l·7· r·hnr4>(1)-'} 4>l'J''i :rnil Tax Proclamation in force shall be applicable to the h'loo+~'i a>fl~ fAh.<.tt rtflo~ OFt· 1\f, rtf10>- property of a debtor who has failed to settle the payment of duties and taxes together with the r1n. '?ilC ncp~ r-t-ootth-J-(1)- 'Jill-l·'} f,fi penalty and interest claimed under this Article. f01Jfl.<.tJ9" liC~·l· ·t·.<.,D>J. f,lf')O;t-6'\:: 123. Refund ofOyercharged Dutjes apd Taxes ifrr. n-nA~ r+hl." "''1''1 :thll +oo"1i ""117Y:l., 1/ Refund of duties and taxes shall be granted if the iii OoJ'SD1· t,(lff9": O;t-tfi~ t,oo~~il: ncp.? duties and taxes are overcharged as a result of n·t-01Joo'} a>f.9" Ot\.1\ f'l.l\11 t,fl&·C fiU·t-·)· incorrect commodity classification, tariff setting, 9"h')f·)· OilA~ fi'hLfl f4>l'J''i ;J-hll ·t·ool\1i valuation or other calculation mistakes. 'J'f<t ll.4>Cil OilA~ f·t-hLftO>- 4>l'J''i :t'hfl flh~·f. ·t-ool\7i f.~l;JA:: 2/ Claims for refund of duties and taxes under sub- f./ OH.U n')cp~ '}O·fl n'}cf>~ (~) oo(ll·)· 0116'\~ article (I) of this Article shall be considered if it is r-t·hLfl fcf>l'J''I :t'hfl ·t-ool\1i 'rfct 1\.:J-f, submitted within one year after the goods are f01J. 1·f10>- OJ'O>- f1·9"<-h b:.C01Jf1. t ·t-h'IO>-~on·l· imported or exported upon completion of customs (J)f. t11C h1fiO·l· (J)f,9" a>~ 0>-6}}' t,1C h·t-fthO·l· formalities. cf>'} ~?"C' On').(' ~oo·)· (1)-fi'J' h4>lO 'IO>-== .,~. Federal Negarit Gazette No. 82 9'11 December, 2014 ... . page 78 19 lflfl. flJ? Jlhl\~f\r-1 fDo~."l- ooo~~..,. 9."h1t+ 124. Refupd of Dutjes apd Taxes for Ipyalidated Goods +ool\11 h"DI£111 f+l'l''i ;thh ht;;f Dec!aratjop ?if f·t-ht." cf>l.'l'CJ ;J'hil ·t-oo"7i fnt~l.1ro-:- II Duties and taxes shall be refunded where: U) flJ:J> -'th"~ll.f'') ntlU n'P~ oot.t.·}· f·t-t.I.Wi a) a goods declaration is cancelled and duties and OH.lJ- .cth"t-(Lf'') OOlP/.·}· f·t-ht." cf>l.'l'CJ taxes have been paid; and ;J'hil f~OI. t..lf') i 'hCJ b) an application is s ubmitted by the person ") flJ:J> .cth"t·f\f'T) "1711tP1.11 t77ooAh:f "-cf>Crfl concerned within the prescribed period for 0177.if·AO-l· f?.tt 1.(-fl ro-il'f Ol711.oo"h·tro- t.ro- submission of the application for invalidation of .cth"t-t..f'"' 'h'1-'tt.l.11 Ml..t:;J' f<f>I.O 'h ')~tP'I i the goods declaration. 'lro-: : J./ OH.U n')cf>?\ ')O·il n')cf>?\ (l!) f•f'oo"h·t-ro- 0. etc?" 2/ Notwithstanding the provision of sub- article (1) OlJ:J'£Do fcf>l.'f'l ;J'hil fnthLAO·}· t\ll /lf. of this Article, where there is another appropriate f?·?""~h .1»'1-P'C'H· "-LO?""O·l· fnt 111 lfc:' hT11 customs procedure requiring the payment of cf>l.'l'CJ ;J'ht.- ·t-oofl7i f\f,.(I.OJ n'?llrfl'l·l· f"CD- taxes and duties on the same goods, such f1·?"~h .1»'1 P'CO,-l· 'h'J-'tLfJ?"O·l· f •.(l.;JA:: procedure shall be accomplished instead of refunding taxes and duties. Iff~. f'I'~T ~t:Ji:fm- O+.,(t I OTOI\ii- t 0+1.t~- t -,.~"+ 125. Refund of Dutjes apd Taxes for Deteriorated. O;J:fq:fm- IJ?sP":f 9"h1t+ +ool\11 ll""'Lif1 +l'l''i Spoiled. Damaged. Destroyed or Sbort-lapded Goods .:tbl! Iii 6:1' o-,.tt flf, OJf,?"" 01·?"~h ch'l''l'C P'C 'hf" 11 The duties and taxes which have been paid in respect of goods which have been deteriorated, f'ft--l· .(l.~CD- h<f>'lt. i hTO'l1i: h·fo1~ i hOJ.(oo spoiled, damaged or destroyed during voyage or OJf,?" h1.(" fThL"£Do <f>l.'l'CJ ;t-hil OH.U· ODffl') while under customs control or short-landed shali •t-oo"7i f •.(/.;Jb\:: be refunded proportionately. f./ OJ.( n1C CD-il'f f7ll {J:J> niloo(J;l.(l)o hi'iQ;l; ;JC 2/ The duties and taxes which have been paid in respect of goods which have been short-landed, ll.(/.1(J)o CD-A llf, 0T1"~ro- oom') OJ.( ''1C CD-h'l' when compared with the quantity specified in the l\f.1ll f<f>l. hlf'l Q?o.("£Do 6:1' llf, f·l'hL"OJo contract entered by the importer with the seller, <f>l.'f'l ;J:hh •t-oo"7i f,.(l.;JA :: shall be refunded. ;:1 oH.u n1<f>1\ ')O·il n1<f>K" (li) rof,r (f) oot.Pt.·}· 3/ No refund of duties and taxes may be granted f<f>l.'l''l ;J'hh h~f TOD/l7i 'ff-1: cf>l.'f'l :J'ht.- under sub article ( 1) or (2) of this Article unless the O·f'hl." Olf. rot-·}· OJ-h'f ttAcf>l.O Of,C;J claim is presented within twelve months from the f,:J'1~A :: date of payment of the duties and taxes. · lfll. ftt1''1 ;thh 1.-41 t& '-""'~~l"? 126. Remjssjop of Duties apd Taxes 1/ Without prejudice to Article 125( I) of this lil OH.U h'P~h 1<f>1\ lif?!~(li) f·fooo"hTOJo Proclamation the duties and taxes payable in respect 'h ').(·fomO<f> lfli /J:J' 07-tt "f, OJf,?" 07-?"~h of goods which has been damaged or destroyed ch'l''l'C P'C 'hf" h·t-Oil7i OJf,?" hro.(oo during voyage or while under customs control shall fD?.L"'?O-l· <f>/.1''1 :J'hh <f>t f,.(l.;JA:: be remitted. f./ OH. u }\')<f>?\ 1D-h }\ ')cf>f\ (li) ODl)J l.·}· <f>l.'l''l 2/ If the tax is remitted in accordance with sub-article (I) of this Article due to the reason that the goods :J'ht.- <f>t fT.(l.10J- /J:J>ro- OniloomOJ- 1'4.·}· are damaged by the fault of the importer, the Ooo0"1i·l: ?"h'Jf·}· hlf'l /J:J'(J)o Oniloo(;tlro- hAt- Authority shall dispose or re-export such goods at OIJ"P'AilJ"' 'h1-'tOJ1.(' OJf.?" h1-'tOJilJ f,.(l.;JA: : the expense of the importer. 1..1-t·A ~;Jt-l· ,"JII."l <f:'I'C i (•l( 11-"£: I!! 4'"t ifi'i.~ 'J.r" Federal Negarit Gazette No. 82 9~' December. 2014 .... page 7820 (ffl, OlUJ-I'T -f'ool\11 CDf,'r .,.& f-f't.l?'J .,.liJ''I ;f:hll 127.Recoyery of Dutjes apd Taxes Refupded or RemjUed llt\OIJllhLA by Error OiltJi-·l· -~ool\7i OJf/1" 4'/. f·~.l'.l.'l cf>l.'J''I ;t-nll Any amount of duties and taxes refunded or rem itted by error shall be recovere.d by the Authority. 1\CJt\P't\fTI~ · i'oot\(t f.h~l\{;\:: 128. Set off n~~. llt\ "Y:f;FA The Authority may set off any refund claim against any CJt\P't\fTI't· f·~ool\7i 'J' f<f: fcf>l.OCJJo (\CD- J'fl{l·)•') amount of duties and taxes owed by the claimant. fcf>l. 'I''I ;t-nfl ".'; hCJfiP't\fTI~· nD'1l.mf,<#>CJJo ·~ool\ 1i n~~~ "'>.tt~~A t\.mfl·> y,:f·I\A:: CHAPTER SEYEN 'r6&-~ llfl+ DUTY AND TAX EXEMPTIONS f.,.liJ''I ;f:hll .,, oo-o+ 129. GraptjQ2 Duty apd Tax Exemptjops Utrii. f.,.l'1''1 cthll .,, oo-o+ hllt1J'1' Duty and Tax exemptions with respect to import and f?OS OJ a\, 6:J> P''f') 001J.ooflh·)· fcf>l. 'J' ~IJ oo-{1·)· export goods may be granted by law, international flU'? : fl.i·f'*'f ·tlf'lff, OJ11 Olf~:fCJfCJJo l}t\9"" agreement to which Ethiopia is a party or by directive ~,.,.~~ flr?"H'·:,·. my.r D'1l. 'l.il·l;? nD'1l.fmfTICJJo to be issued by the Ministry. ODOD/,f fl,(l'J' f, 1·1\t\:: lf0. .,.liJ''I ;f:hll "&hLAn+ rot. h?C llt\?fl 6? 130. Duty apd Tax Exempted Imports iii h4'l.'1''1 :t-nll .,, lfC: m.l'. n?C r?rr> 6:J> 4'1.'1''1 I I It is prohibited to transfer duty and tax exempted ;t-hfl· fl.eh~Ani· i'oof\f\f, fcf>l.'J' ~'I oo-ni· imported goods to a person who is not enjoying 1\t\t\CJJo D'111~CJJor flCJJo 01Jfl·~l\t\~~ m.er fcf>l. 'J' similar privileges or use them for a purpose other than which the duty free privilege is granted or place ~IJCJJo OD-{1•)· h·tflmfli• l}I\Dfl ClJoa\, OD1t\1t\ OJf,yc" them under the possession and service of others, {lt\,fto 'f (l P''f .ett ;t-'1 h 1t\"I fto ·)· h ').';. (JJot\ D'l1: l. '1 before payment of the duties and taxes applicable to f ·t-ht\ht\ 'lCD-:: them. 11 h~l.'r'l :t-nfl ~, lfc: m.l'. n?c r1CJ 6:1> cf>l.'r'l 2/ Any duty and tax exempted imported goods may be re-exported or transferred to a person who enjoys ;t-till fl.eh~An·l· i'oot\ft hh1C t\.OJfTI mf.?"" similar privilege without payment of duties and taxes ,. oof\ f\f, f cf>l. 'J' 'I ;t- nil ~, oo-n·l· 1\t\(JJo laCJJo or transferred to any person upon payment of the t\. ·tl\" ~ m.e?"" .,.~. 'rc; :t- no- -t- h ~ fto n ·l · "t\" fl CJJo duties and taxes. The duties and taxes shall be t\.·t- 1\ t\ ~ f, 'f1\ A : : 4> l. 'J' 'I ;t- h 0. 9"" f 01J. la 1\CJJo 6 :J> CJJo calculated at the value of the goods and tariff rates prevailing during the time of disposal. Oi-1\t\LO·)· 1.H. llOlJ.fOJfllCJJo tp;J'i' 6').Y. flt\CJJo f ;t-tli~ An ooUJt.i· f,lfc;A :: 3/ Where duty and tax exempted imported goods are lost or damaged the importer shall forthwith report to ;:1 cf>l.'J''I ;t-nll 4\J?.hLAOi· OJ.l'. n1C CJJofl'J' f?fl 6:J> the Authority. fm4- ro.e?"" 1-.';i· ft.l.lani· ·h')f.lf~ hlloomCJJo t\CJt\P' t\fTI't- .ev1'i-- D'114\m-l> ht\n·l·:: 4/ Any person who enjoys duty and tax exemptions privilege for investment purpose shall be required to !if Mt.'')fi{)·)·oo')i· P'&- fcf>l.'J''I ;t-hll ~'I oo-{1·}· produce a clearance document from the Authority r ·t- fl mCJJo fl CJJo h cf>l.'rc; :t- n ll ~ 't lf.,CJJo f?fi. prior to the transfer of duty and tax exempted 6:J> P':Y· ') t\t\" (\(JJo fl.f ll-t-1\t\ ~ (J) f.?"" imported goods to other persons or the return of his fn.'Hlll·)·oo')·)· L:J>~') fl.oot\fl O-l>1:01J.f investment permit. hCJt\P't\fTI.,.. fi'flmCD-1 fht\.t.')il fl't1: fD'l-l>l.-fl '1 ~:t- y.c:cn;rA:: 'J~ i7i.~f~i I..Sf.&../.\ ~?tT ?ll..lfJ <ll'f'C iff U.IIC <11 +') i7i.l 'J.9" Federal Negarit Gazette No. 82 9th December. 2014 . ... page 7821 '(;/ fDil.oot\hTlD- L!PY: hat OJ~'/" oo11;J0. hlJA'I" 51 The concerned licensing or registry office shall have mtu h1cf>f\ ·>a-ll h'}cf>f\ (2) fTf..'111lD- rr'l.:t- the obligation to ascertain the fulfilment of the conditions stated under sub-article (4) of this Article ootry_fti:l fn1jl;J11' 'he; n~l·-l·A fD'l.fllLA;J:flD- and to inform the Authority in case of conditions that rr'1.:1' P''f ooc;>&-:flD-'} 'h '}.';OJcf> tVI t\~ A Ill.,. require follow up. fD'Il\OJ-l' '19..:1' hflfl·l·:: 11 cf>l'r'i' ·;~-nil 4\~ht.An-l· OJ.f. f?cr> o? t.1c 6/ Duty and tax exempted goods can be given as O'Pll-l·c; D'lilf11 fDII.:ft\lD- hflt\~Aill~ ;JC Ocf>l1''1 security if an agreement is reached with the Authority ;1-h,-.. hh4·LA l11: ll'/"9"'1·)· 1\~ "-.f.lll ~lf'JA:: as to the payment of duties and taxes. ?J f'lt\O•l·'l-l · ll'l" 11lD-lD-C fDII.oot1'?11 aye; :flD-9" h lJ A .,.l'r'l :t-hll fAThLt\01·1 IJ!P "-oot1'?-fl f,U').,. 7I Government bodies that are registering title to property shall indicate in the title deed that the goods are duty 0'11\0.-l·'l-l· f'l"ilhC OJlcf>-l· 1\~ oo'?t\" ft\0-l· "-If'} and tax exempt and ensure that the duty and taxes are o~lD- t\Y"ll+;;: OJ?1 0011. +t\t\~n·l· ?.H. cf>l1''1 ;t-n,... paid before registering transfer of title . .oohLt\-"} f0?tl;J11' '?9..:1' ht\0·)·:: h~A l'lrta+ PART FIVE h'tr<.h PI~ ,2C f=ttttt 1&t=SD'f OBLIGATIONS RELATED TO CUSTOMS OPERATIONS ifli. fl'l=t=t'fr ..,lo;tl"'f 131. Oblj2atjops of Carrjer j;J fttu ""'~ ntt:A Y"llr 'l"bt-tt: flY:hr Y:1;J1.PJ'f 1/ Without prejudice to the provisions of Chapter Six 'h '>.f. TtnO-k lfli 0'11;;:lD-9" h ~~1f:- ·of Part Three of this Proclamation, any carrier shall: U) OJ.f. h?C fDII.?fl OJ~'!" hh?C fDII.OJill D'l~~'lf'} a) .use authorized customs routes for arrival and Ollt\P' A Ill.,. hT L cf>.f.OJ- f1-tt departure of the means of transport, for loading 0'1 ')cf>f\.,.{) ! D'lf'l" ! 00')?.f.;;: and unloading of goods., and for embarkation and D'llD-lY: OJ~'/" 0'1&-1~ ft\01·9"! disembarkation of travellers; t\) '11\.~»Aill.,. t.:J>f: 4\~t.mlD-'1 'tr~h n.r b) refrain from embarking or disembarking Oll~~lD- 4\~1~ oo')?.f.;;: 0'14\LC CD~'!" D'llD-lY: travellers or loading or unloading cargos in the m~r IJ? oo65).'} ml'.r O?t&-1~ h~'.fAr i absence of customs officer unless authorized by the Authority; th) hT L cf>.f.t\-l· t'tlD- OllTcf>C 0'11;;: lD-9" t\t\ t'tlD- OJ.f. D'l~~'lflD- 'h1-\1'1 oo~cf>Y: ft\O·)·r! c) not allow any unauthorized person to approach to the means of transport; oo) O'lU&f:flD- rn1f-l· +cf>llllll~ m~r h.f.?;;: flf.,. IJ:J>P''f hO?t~~'lfOJo hoo~14·TlD- 0&.·7· d) provide information regarding inflammable or dangerous goods, before they are discharged; O?tll:t-OJ-l' ht\0-l· i LJI) 0'1 ~~ 'lf(])- .,.,.,~ h OJ.f.{I hoo1:l.... n&.-l. ilt\651'llD- e) provide detailed information regarding the goods IJ!P i llt\ oo'}?.f."/f'f 'h'l OD'I~:J'lflD- lD-/)1' loaded, passengers, and goods to be retained on board to the customs officer before the arrival of llt\011. cf>llD- IJ:1' 11C11C oo'?t\651 t\1-9"~ h i'i-r the carrier; 0'1-l'l-fl ht\0-l·! l) D'l~=t'lflD- Oh.-l·f'A'f f1-9"~hhAA lD-ll1' f?-r~h P''IP'C~i-l· · f+t.~ooni·') IJ:J> · ISJ}>Cf t) if the carrier is to be delayed after permit is granted to depart shall report the same 'h '}Jl')cf>f\ cf>ll h·,. L cf>.f.t\i · n1.1\ 00'1'1:flD-9" immediately to the customs officer. 9"h'}f-}• fDII.ft1?~ hlf'l .('.U'}.,. n?-9"~h i'iosrD OJ-\flD-.,. 0'14\0J-l' ht\0-l·:: Federal Negarit Gazene No. 82 9u' December, 2014 ... . page 7822 II OtltJ t, 14>~ 'HHl h ')4>~ (P.)( U) f·f' ~ ~·nm- 0.(jC9" 2/ Notwithstanding the provisions of sub-article (I) (a) of ht,~9" 01'\,('. ftf~ U·'l.7 (Lf ,?1'9" h~~1f DIJ~~'lfaV) this Article, the carrier may, in case of force majeure, land or stop the means of transport at any place other h'1·9"t;.h m~11 CD-QJ. f\.fi\C~ m.('.9" f\.f.Y.9" .('.":f·l'\l\:: than a customs port; provided, however, that he shall .('.U OO'f.tf')O'l· ttt h~~1f U·'1.7CD-') Oncf&·O.fCD- immediately report the incident to the nearest branch of 1'\1\m- flli\Pl\I'TJ'I· ~C1.sl>).~ OJ.('.9" the Authority or, in the absence of branch of the fllt'\PAI'TJ't· ~C').sl>).~ ht\.1\ 1\htlctO.m- Authority, to the local administration office. a>-'tfm-'1· DIJitm~ ht'\O,l·:: if'!JI. f'l-9"<-h OD2H1 qflL?1: '?~;tsP"f 132. Oblieatjops of Customs Warehouse Permjt Holder f?-9"t;.h oo .?H') lli\L:J> 1: fD'f.h·f't'\· ·l· '?9..7?'":f._ Any customs warehouse permit holder shall: l/maintain offices, equipments, lechnological devices ~I l\?-9"t;. h ;»&- nflt.l'\t rtr~· O.C' JD'·l'·'): and staff necessary for customs operation; OOUj/,f?J".f·1: ·t:h'f"" )tsPl·1'1 UJt-·t-~ ..1·1 fOIJ'ry. 1'\·l·; 2/ keep registration book in accordance with directive ~/ m~ oo;>tl~·· fOJt.?O·'l fatt.mnr IJ:J>?'":f·') lli\Pl\I'TJ'I· issued by the Authority for the goods deposited in and removed from the warehouse, and report to the 001f.faJI'TJOJo oooot,f ooUJ l.·l· oooolt?1l'l Of?.ttm- Authority from time to time; 1\llt'\Pl\I'TJ~· &TC·l· fOIJI:l.'?; 3/ segregate goods on the basis of their type and nature r/ ooo ;Jt1~· fD'f.<f>oo(f)o~··) IJ:J> ?'':f· h 1~0,.£. ~ 7rlD·'I for the purpose of their safe storage and convenience h ')~llU&frm- Ooo/\f-l· 1\~tJ')'i7rCD- ·l'flOIJOIJ. for control; Otf~'l t'\~1'1'C OO'f.foo'f lJ-'1.7 f01Jflcf>oo1' i 4/ provide proper reply to queries made by customs officer and cooperate for inspection and P./ f1·9"t;. h 7\-9" 1\D'f.f 4>C ll rm- 1'f <tsP1· <I'10. 9"1'\ 7i investigation; ooflmi·'l I\~1'1'C'l ll9"C oo&- ;»&-CD- f oo·f'llOC l 51 ensure that no goods are deposited in or removed (;/ 0'11\Fl\I'TJ~· ft\<l'L4>~ IJ:J> m~ oo;.>H1 h')~.('.?ll from the warehouse without the permission of the OJ,('.9" hoo;>H') h'M,('.mtTJ foo.Y.tTJmC i Authority; 61 secure renewal of his customs warehouse license ~~ f-f'omm-1 f?·9"<-h oo,?t11 L:J>1: om~-1: fOIJil~fl i within the specified time; 7I prohibit unauthorized persons from entering the f oo.Y.IfJmC ! customs warehouse; :tI f ms 9"Coot- t\.f.l. '?0 + ft7'f.1ll tJ :J> hOIJ ~ ~ 'lfm- 8/ store goods requiring quarantine examinations, as h1.f.<l'&-U.. };{lLI\tm· fm.'l 9"Coot- 1tflhatt.L~9" soon as they are discharged from the means of 1:l.fl ht\.h-'f IJ:J>sP":t: <1'1\.('..Y. 01;1.&-11:1 hAt\ transport, in a separate zone until completion of the fOIJ~f+ I quarantine examination; fit Onffll ?-1:1\-l· rm4· m,e.r f-f'OI'\7\- IJ:J>sP'f'J 9/ pay duties and taxes with respect to goods lost or OOIJ.ool\hi· fatt.L/\?OJ-') 4>1.1''1 7hfl foohLA 1 damaged due to improper handling; II OJ~ OO;Jt1'1· oo'lj()~· fl\llrm- IJ:J>PJ'f ft\10. IOJ where delivery of goods intended to be deposited in the warehouse has not been effected, report h 1 Y. tf'l f 1\oo"'JQ7 rm-') m.&tfCD-'t- 1\lll\1»A I'TJ't- immediately to the Authority the non-receipt of the &TC-l· fntt1:1.'? l goods into the warehouse; J.ji/ OD,?t1'fo tti,f'f f?-9"t;.tJ DtlhOIJ:f f'l.tf1:- 11/ in case oftemporary customs storage: lJ) f?·9"t;.h b:Cnttt\·l· f ·t-h'lm'lo·l· IJ:J> m.&tfm-'t- a) release goods from the storage upon the "1-'t (J)I'TJ fOIJ 1: I.'? l completion of customs formalities; 1\) OtlU h'P~· f<l'L4>Y.lD- fttt ?.f.1l fi\Lllrm-1 b) report to the Authority the list of those goods Ooo?H't- f<f'hDIJ~ IJ:J>PJ'f') 1\lli\J»t\I'TJ'I· deposited for more than the time specified under '"11\mcl>'i' IJ:J> PJ:P'J mY. oo')'?p-)· f?-9"t;.h this Proclamation and transfer them to OD;Jti') f'"/fl-f'l'\1\tJ': l government customs warehouse; 1.1./r/A 't.?t-1- :JI&.flJ <II'I'C: iff ti~C: t!J 4>1 i7i.1 't.r Federal Negarit Gazette No. 82 9th December, 2014 .. .. page 7823 II/ OD;Jti~~ WH':1: f?-9"?h oo;JH1 hlf~ IJ:J>P'~ 12/ in case of bonded customs warehouse, furnish ".,.. &..,. .l'-" r a>- tt .ea>-"' fl. .,.<- 4>t1' tJ ~" Dlf security to cover the duties and taxes in a situation where the goods are not used for the authorized ;t-h~'} t\ooh&.A fOif.fll"i'·A 'Pll·l·t; fOif:,tfl:: purpose. lf!Jt. out'I f oollm+ "?lo:t 133. Obljgatiop to Proyjde lpformatjop ~I f?-9"?h 0"?1 Ooo·,.."t\~ 4>l.1't; ;t-hll 1/ Any person who has information about untaxed or less taxed goods in contravention of customs law or fA·,..h&.t\0-l· m.er Oh~ll+~ 9"fll'l. 4>t1't; about prohibited, restricted or contraband goods shall ;t-hll f·,..h&.t\0-l· m.er f·,..ht\ht\ m.er 1~11 immediately inform the nearest branch of the f+~/.10-l· m.er fp'}·}·C'll'}1: IJ:J> ooli?'} Authority or law enforcement body. fOif.f (})-:, Olf 1~ a>-9" (\a>- lD-'tf a>-~· on:,&.o.f(l)o t\D'f.1~ flM~»Afll~ :,c1""~ m.er ro"? hllhll~ ~,ttA Dlfllm:, nt\O-l·:: 2/ The information supplied and the identity of the f./ Dlf'}~a>-9" oa>- t\llt\~»Afll~~ m.er t\ih"? informant may not be disclosed. t,flhll~ nttA fOif.flma>- ootJ{t; Olf'}~·t; OD1f.ll1'C _e.mo:J>A== .. 3/ Where the information supplied to the Authority or El OH.O h'}cf>Y\ '}()o{l n'}cf>~ (~) 0+11\~a>- oorJJt-l· other law enforcement body pursuant to sub-article t\llt\~»Afll~· m.er t\o"? hllhll~a>- n••A o+om (I) of this Article leads to seizure of the goods, all persons that have provided information and support out){ oowti· f+11·-l•'} IJ:J>PJ'f O<k1'1'C llC shall be rewarded in accordance with directive issued h1-'ta>-t\· t\Oif1:l."? h.,..~t\ oot)it; 1: ;J~ t\(lm- by the Ministry. (lPJ'f DTL 'l.ll·f:? OO'f.flDflla>- ODOD~f ODlJil·l· roC' ;t- .eh&."A:: iftl. oot)IJP':fl ,ett llt\DI/ffT 134. Retajnjpg lpformatjop ~~ t\?-9"<-h ~CD'ft\.t f'Dif.fll&.A?- o~.,P.l·1 m.er 11 Any person who is responsible to pay duties and oot){PJ'f1 ffHlJ 4>l1'lJ ;t-hll foon.LA "?S?..;:t- taxes and thus possesses any documents or ft\0-l· Oa>- ootJiPJ~'} t\h9"ll·l· l}oo·l· ,eti Olf~f'·)· information necessary for customs formalities shall ht\0-l·:: retain them for a period of five years. f./ Otto h14>1l 1()-ll h1~1l (li) f'_,..oot\hrt;-l· (l~p.:fc; 2/ The period referred to in sub-article (1) of this Article oot.J{PJ'f f'Oif.cfV.Oi· 1.tl. fOJf.;t-(lOa>-:- shall count down from the day on which: U) t\h1C a>-ll1' ~~;t- f10o IJ:J>PJf f'1-9"?h a) goods imported for home use are released for free circulation upon the completion of customs ~CD'ft\. t .,..ht; a>-t,ollra>- h+t\cf>~Oi· cf>'}! formalities; IJ:PPJ'f -'th"&-0.f'~· Tcf>ll,e~-}· t1110·l· .,., t\) flDtJJ. ; b) a goods declaration is accepted for export goods; th) hcf>/.1' ~, lf~a>- 01.tl.f<f~-l· f70· IJ:J>PJ'f . f?-9"?h ~CD'ft\.t h·,..ht;ro~O·l· 4'1; c) customs formalities are completed in case of 1.9"C' f,lft;A:: goods imported temporarily on duty free basis. f~. foaTIJOC "?lo;t 135. Duty to Cooperate ~~ D'f'};;:a>-r fla>- llt\~»Afll~ o~»t- ".e flJID'ft-·ra>- wt-·,..?f''f 'I"&.'I ;t-fa>-'} OD'f.7ll t\ooroflJ-l· 11 Any person shall have the duty to cooperate with h 1-'t ft\· ·l·flfiC 0?1: l "? ht\O·l·:: employees assigned by the Authority in discharging their official duties efficiently. 'lit' 1li..tlS!l ~l.t.A ~.?t-1- .?ll.tlJ cfi'I'C itr ti.IIC @ +1 lli..1 'U" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7824 ~~ ft..Y.t-1:\S fnAA foo')'?P'·l· nltft.'f· tl'J·l·C'f11~1 21 Federal and regional state organs shall cooperate i\oo<ffTimC O'"l.h'lan lit· hfli\P'AiTI.,. :JC with the Authority in the fight against contraband. f oo·t·fiOC 'I ft~ '1-l· ni\fl:fa>-:: !:I fl')•}•(!'fi')~ ')'J tJ'I-OJ'l' f')"?~ h 'J:t>il:J>(\. ') 31 Where the Authority, in the fight against contraband, encounters circumstances which are i\oo<ffTimC f'"l.~l'? 'l'l.'f· fli\P'AiTI't· hn:t>oo- beyond· its control, it may discharge its duties in . Oftf, ft.lf'J h1711.ooi\h:J":fa>- f ~1../rl\'1 fnl\A collaboration with the federal and regional state law oo'J'?P':J".'f· ffJ'l':J' nilhfl6 nltl\-l· ;JC Ooolf'J enforcement organs. OfTI?"Ir P'lra>-'J ft.fh'la>-'J f.'fftA:: iH f'l·?"t;.n 7\-9" 1''?flt;.'J i\1711h'i"OJ'J 6C~:J' ft.m.e:t- 4/ Any law enforcement body shall, upon request, 1711'i"Ta>-9" 0'? Mthflt nltA 1:;J~ ooilm·l· assist a customs offic.er in discharging his duty ni\O·l·:: properly. ?";/ OH.O h 14>1\ f1'm4>(1-·l· nltl\·l· 1'70.'1 1'oofllfll~ 51 The bodies referred to in this Article may use 'lf.A -tm:t>ooa>- U10J'l' P't·'} 1711il<f9" ,e:,:""":: appropriate and proportional force to stop an illegal activity. h~A il~ilT PART SIX iltl'trS.h cft'M'C'i U11 llt)GIJilhOC CUSTOMS CONTROL AND LAW ENFORCEMENT r6~rtt: h11: CHAPtER ONE f'tr<-h tT'I'C CUSTOMS CONTROL lf01. f'trS.h t'J"J'C CJI\1711 136. Purpose of Customs Coptro! f1-9"t;.n ~'l''l'C ~"1711:- The purpose of customs control shall be: t I to ensure that duties and taxes are properly hl <l>l'l''l :J"nil On'?flfi- oo"fl"fi-') fl711l;J'l'l' i 'h'l collected; and fl f1-9"t;.h o1r'} Ooo1'fti\~ f'"l.t.aoo- 1'4-.Y·'f'J 2/ to prevent, investigate and take,or cause the taking foohl\hA: fooooCooC'l 01'4--t-~'f 1\f. n'?flfl of, appropriate action against breaches of customs fi\a>- 'hC?"~ fooa>-"~ tD.('.?" f'OIJilOJ"~ i taw. f,lf'JA:: 137. Applicatjop ofCustoms Coptrol lf01. f'lfS.h 4t'M'C hL,81JD ·In taking customs control measures, any customs 17111~a>-9" f1-?"t;.n i"i-ro f'1-?"t;.n ~'l''l'C officer shall confine himself to the forms and extent of 'hcro~PJ'f ft.wil~ f''l·?"t;.n u11·1 i\1711ilhoc measures sufficient for ensuring the observance of customs law. Ol711.filt.A1- 'hC?"~PJl- ~.e.'l-'1·'1 oom·J oow,._., ni\o·l·:: IliA:. 070. t OlDQil.'i -t-t)l\4- M'fP"f 1\g. iltl"'L~t"'' 138. Customs Coptrol op Import. Export apd Trapsjt f'tr<-h 4t'1''1'c ~ 11 The following goods shall be placed under customs hi f''"l.h·t-i\··l· 6:1-PJ'f O't?"t;.n ~'l''l'C P'C .('.tf'J"":- control: U} i\n1C a>-il'l' lt~J!;I' mY. n1C a>-h'l' f'OIJ.'lfi- a) goods imported for home consumption, from the 6:1' PJ1· 1·9"t;.tr ro1.11 h'lll-O·l· ttt 1.9"c> time of their arrival at customs port until the completion of customs formalities and they are n r1=rt;. ~::cl711ft.t -t-h "a>-<:fl :fa>- 'hilhOIJ.i\4>~ I released; b) goods deposited in bonded customs warehouse, from the time they are deposited until they are 1~· X7i.~ft)l; ~1,(,.1:\ ~.?t-1- .'JII."l 4l'l'C: itf 1/.llc: ~ 4>'t ~7i.X ~JI" Federal Negarit Gazette No. 82 9th December, 2014 .... page 7825 h?O·O-l· 1.tl. J!?"C' 1\·ht<f>Y.l\ra>- 'll\~ released for their authorized purpose; Mahotl\4>~ 1 .n) m.v. a>-.st" h1c rot 1\h- o :~> fJJ 'f m.V.1·9"<-n c) export goods, from the time they entered customs port until the completion of customs formalities a>.s.'.rO h10·0·)· 1.11. J!?"C' f1-9"?h ~C"'?I\.1: and be exported; -th~a>-c:lJra>- hhhotl\tt- 1 oo) ·1'1\1\~ o:J>fJJ'f }.'}-'t'}<f>c'acf>c't h·f'&.cf>.s.'.O-l· 1.11. d) goods in transit, from the time their J!?"r: a>.V.-t~<f>.V.a>- oo~l7i n;r hiahot.V.Cc't movement is allowed until they reach ~an their destination; lP) lJ/\O.·l· r 1\A:f m- : r .,..,.OJo : r ·f'lvl o- m?,9" e) goods found without owner, abandoned, forfeited ott11·C'lJ'}~ rrf' .rtt- o:J> fJJ'f hhh~.m1,c;. ~ lh=: or contraband goods until their disposal. 2/ No person may, without prior authorization of the f./ Dll'}~ lD-9" c'lOJo hlJ 1\1»b\ fTJ'r ~:J> ~ c'a.f1 ~ OtltJ Authority, enter a place in which goods, put under h'}<f>?\ 10·h ~,'}cf>?\ (fi) 0·1'11\BOJo oowl-l· 01·9"<-h customs control in accordance with sub-article (I) of ~'r'f'C ~»C .fl\· o:J>fJJ'f m.V.·f'h~~o-l· ~»~lr this Article, are deposited, or open or do any acts on oo«>Jl) ·) · i o:J> fJJ -:,: '} oo)l t. -l· CD?,9" ~ ~ rOJo '}9" such goods. +«>JlJC OoJ>fJJ~ 1\f, oo~69" ~,f,":f·b\9":: 139. Customs Border Control lffj)Jl. f7=P:S.h...f lDl.~ 41'r'rC 11 Customs frontier strip and customs crossing shall be ~r r-rr<.h ml~ ootaoocc; f1·9"?h ~*l6"51. OU'? used for border crossing or transport of goods only CDf,9" O'l/\9" ttcf>~ h9"9"'1-l· oo(ll·)· ~'}OC by persons entitled to such activities on the basis of "~*l'r CDf,9" o:J>'} 1\~~~11 oo-o·l· 1\·f'llfTJTOJo laws or international agreements. (lfJJ"f -n:f .f11\'11\b\:: f./ 01-?"S.h rml~ ootaooc OJoia'f ~crt flf't· c'lfJJ'f 2/ Residents within customs frontier strip shall be entitled to transport goods necessary for their living 01-?"?h ~*l67i.fJJ'i~ Oh-b\ 1\'l·t:-::fm- hia~l\1. and work on their property as well as other things flf't· oJ> fJJ"i'-1c; O'l/\9" h4'«t: tarr~-l· ~1 :J1fJJ'f stipulated by international agreements. OOlP l-l• f -f' ~ <f> _c;. (\,(\o'f 0:/>fJJ ":f· '} r~ ~~11 00'0 •}• f,C: lrrCf'b\:: El 01-9"<-h r ml ~ oohooc hl-tlJO. rot«,..? thh.qo":f.: 3/ Doctors, veterinarians, other medical staff and rescue workers residing within customs frontier strip rh1hta-l· thh.lJD'f: 1\.f\o.,f rthnrc; wt-rf'~'f "c; may carry instruments and medications needed for r th 11.01 thf,m-l·c; '}rOl ·l· 0~~1 ~» 1r 1\f, their activities through frontier crossings when frf'la~<- lafJJ'f 1\!»lrrOJo fot.fh~b\~rlD-1 approved by the pertinent government body. 001: 'I 'l. .y.. 'fc; oo•,t.f fJJ'f h '?tlrO .fIta>- roo'}'?J»-l· ttl-tA OotlafTJ:fOJo ~:/>~ OOlPli· 01-9"?)1 ~*l67i.fJJ"f Oh-A ~~~11 f,'fl\1\-:: ifij. f'l-paS.h a>l..lll-'1 f oorf'f\fl~f oolatnlf:l- 140. Customs Ports apd Irapsjt Routes lil 10.! mm. c; -~'""~ o:J> fJJ'f O·f'mla~ r1·?"?n m.v.-n 1/ Import, export and transit goods shall enter or exit CD?,9" ~* l6"51. Oh- b\ oo«>Jl)-l· CD f,9" oo(J}o fTJ•} • h c; through prescribed customs ports or customs O·f'&.<f>.c;. foorf'l\1\~.f oo'}1}~.'f rO:f oo~~11 crossings and be transported through prescribed routes. ~t/\lJ:fOJo:: 2/ Customs ports, customs crossings and transit routes f./ r-r?"<.h m.v.n"f: ~* l6"51.fJJ"fc; r oo·f'l\1\~.f shall be determined by public notice to be issued by 00'}1f'. 'f l)1\1»b\ fTJ~ · Oot.f(J)fTJOJo f U11r0 the Authority. ~ia;t- a>4!.f f,CD{a'J 1\-: : 1l\' Zi'l?;ft~ ~f.t.-A .,;Jt.!l- ..711."1 <ll'J'C ·it~ tl.tSc: -!! +'t fii'l~ 'J.r Federal Negarit Gazene No. 82 9th December, 2014 .... page 7826 Jf;J. n1-r<--h r~TTc x~+ fDJ.rofl+ z.crJIP~'f 141. Measures Taken Upder Customs Coptrol til CJtV.vtvTJ~~ t'?·r~n t::COIJI\.1: auhc;ro~··} 11 The Authority may, in accordance with conditions 1\0IJ l.;J'11' flp.o 6- I\ f. CJI\··)· $';'};J?.?J"f· auU 1 l. ·)· laid down by the provisions in force, take any measure it deems necessary to ensure the h<?ct·m~· fl\fm-·) OtJ'ifm-·}r a,J.'.~·)· hCr~?J:,: completion of customs formalities. aua>-(\1: J.', 1·1\ b'\: : ~/ fltllJ ~,tpJi:fl·f'l\t' U·'l.;l' IJA·f'f. ~'1'1 flfl·f'cf>C 2/ Unless otherwise provided by this Proclamation, the Authority shall ensure that goods remain the CJI\flb'\fTJ~· {J:J> ?11· h'1·9"~n nb'\b'\ au"JO.f flC same in kind, form, quality and in any other respect ~rc: t'?·?"~n t::COIJI\.t hflhOIJ~hc;m·) 1:l.fl from their introduction into the customs territory flnf. ~·)·: fl<l'C~: flJ.',H•)·c; fll\.1\ fl 0 'i'irlD·9" U·'l.;l' until the completion of customs formalities. fA ·1'1\mm- lf~a>- au~t' ;l'ra>-') 01J l.:n1' ~,1\fl·)·:: 3/ Measures to be taken under customs contr6J shall f./ fl?·?"~n rct.TTC FCO,~· auu1 t.·)· t'OIJ.ml\.';.·)· include: hC?"~?J":f'. t'OlJ.h·f'/\··)·'} f.bt\.9" &·1\·=- a) exammmg, surveillance and safeguarding of U) tJ:J>?J':l:·) fl?·?"~n mf.-o: fl?-?"~n tTJfl.f: goods at customs port, customs station, fl'r?"~n au.:JH'}: flau·f'l\1\.{..f au')'11: m/.'.9" customs warehouse, transit route or any other place determined by the Authority; CJ 1\P' A fTJ~ · flOWZ.mfl ~a>- OIJ'i ra>-9" 1\.1\ ft ;1' I\ f. f'auaucauc: t'auh;J'·f'b'\'i 1'fl:J> f01J1:l.'?; 1\) flaul.~'i fl{l;J·)· P'&- ~,au&-C 1\J.', 'f'aufiC.Y· b) re-examination of import or export goods based on information and risk management; 9..,Cau&- f ·f'hc;m~fl·)·') mat m/.'.9" ?fl. {J:J> fl1: ;JOIJ, hVtaul.auC t'OIJ1:l.'?; c) certification of exit o~ export goods; th) mf. m-6J;l' h?C 1\0IJ.I\n 6:J> h~•1C mT:J:b'\ -of\<> OIJl..??I>Ei. fauflm·)· r d) affixing of customs seals, issuance and au) t'?·?"~n OtJu'f'tJDl·') OtJ1: t.-,: f'l'?"~n o~P. -:,:1 verifying of customs documents; t' au{lm·)·'i t'OIJ 1..?11' l e) taking samples, prospectus, photos and other U') f'{J:J>?J'i: O,j.'.~·)·'i U·'l.;l' ltl\aul\mm-·) data for the purpose of ascertammg non- 1\0IJl. :n1' 'iau·c; ?J f '} : au<? 1\i>Ei.?J l· '} : alteration in the kind and state of goods; 1::-f·?J":f'.')CJ 1\./\<>':l·· aul.;ii?J'i:') f'aum-(\1:; t.) r au ·nf. '1' l· '} 7i 'JtTJ?J 1·'i f) examining luggage and other goods carried b: f'auoocooc:: travelers. Q/ flH.lJ lt'}cf>?\ ')O·fl lt')cf>~· (f.)(rh) aulJ.Il.·)· mf. a>-6J1' 4/ Exit certificate of export goods shall be issue• ~.1c 1\0IJ.I\n 6:J> h~.1c mT;J:b'\ ·f'-fl/\<> fltli\Fb'\tTJ~· pursuant to sub-article (3) (c) of this Article only whe *' OIJ l. .?1G6J. t'OIJ.(l mm· h h.·) ·t" Y aum-6l>J. fllf 'll& the information from the customs officer at the end c r au(J;l,t. 7i tTJO.f hOtJ.17m- f?-9°~n i'i-9" 6:J>{D. h h·1c the customs checkpoint reach the Authority through if aua>-fTJ·t: ') fOIJ.? b'\1\ OIJ l. .?16l>J. mf. ct 1\P' b'\ fTJ~ • automated information network or delivered in writin t,m·.Y·D"i, 7i') ~fl·f'?" o:ICJ m~9" fl·tt'lfr. t' oo?CJ~ through other communication media. H9.o?J:f flY\ rrfi: l\.f.Cfl -fl:f ~m·:: CHAPTER TWO 9"6t.'i: u-1\:,. LAW ENFORCEMENT o'? 111\'"lllhnc 142~ Power to Search Jr;r.. fauL·t-71 .~»AtlJ'l II Where a customs officer has sufficient information , ~~ t'?-?"~n 0.9" t'?-?"~n 1'-f.·)· t'·ht~ooctfm­ reasonable suspicion to believe the existence of goo' IJ :J> ?J "f (laue;'&-for fl<l! au l. ;q m/.'.'/" 1'C fTJ&. in respect of which a customs offence has be1 1~· ~71.~.1:~~ 4f.(,.f:\ ~;J6-l- ,711.''1 <l:'l'C: it!1 ti~C: cf) 4>') 1171.?: 'J.9" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7827 o.'tl(J)- 6:1> s:o ~' r 6T'J.'1(1)-') tT?~~'lf otT?il.f?" committed, he shall have the power to undertake ro f,9" 6:J>fD ~ ro.f..t· htT? ~O·l· tT?'i r(J)-9" P~~&­ search by stopping any means of transport carrying ooo··m·l· rooct·t7i'i Otto lt'P'f: n'Jcf>?\ ~fojf: such goods or by entering into any place where the (~)(U) OOU'l:,. 6:J>JD~')Cj D'7~~'lf(J)-') fooflf goods are stored and to seize the goods and the means of transport pursuant to Article 143(1) (a) of this FAtlJ1 ~.t1l<f'A:: Proclamation. · 2/ A customs officer shaH, while conducting search f./ f1·9"~h OtlU J,')cf>?\ ')O·il h')cf>?\ (ii) i'i-9" pursuant to sub-article (I) of this Article, have the oou'l:,. r~·t?'i Pt· O.fh'i(JJ-'J o~~c~ lkl· power to remove packages or to open locked goods, ·}·6'111 f ;t-7i1 t1Alf'l Oil.,.cf>C f6:J> JD":f.,.) h 1i"? except where such goods are sealed by the order of a ftT?')t'\·l·'i O+.A~~ f·tH'l· 6:J>JD1·') fooht.·l· court. ,1-Ut\tl)') ~.C:'l<J'f!\:: 31 A customs officer may stop and search any person r/ f'l·?"~h 7i-9"' f'l·VO?h lf4f.·l· f·tct~ooO·l· ') 6:1> when he has reasonable grounds to suspect that he has ~ -o*A -otr t'\oomc me O<l! ?"h')f·l· 0. '."l(JJ- concealed goods in respect of which a customs D'II')~(J)- ')9" (\(JJ- D'7ilcf9"'i ooct,t7i f,:f·I\A :: offence has been committed. 41 A physical search of a person shaH be conducted by a {j/ nlJI\<f lj~·t7i ·tool\1\f, l(;t- flt'\(JJ- (\(JJ- person of the same sex. f,h't ro«; A:: 51 A physical search of a person shall be conducted in a '{;/ fltlJI\<f li~.,.?'\(JJ- J,ct'J69" o·l·u·l·'i >t'i polite manner without humiliating the searched f01J.ct·t7i(JJ-') f'\CD· il-o6'i OtT?f .'Ill: m.'i(JJ-') person, endangering his health or causing damage to Wf,9" ')-ol·~ ·) OtT?f."/J; oot\h· h'i .,.~-o*A his property and within the limits required for ·t-otr f·l'mlml(JJ-') U'lWif 6:1> t'\D'II"?"'i·l· detecting the goods concealed. OtT?.f{l:,·.A ~lJf oot.69" 1,1\0·l·:: 61 When a customs officer has reasonable grounds to ~/ f1·9"~h i'i-oo· (JJ-{lfl}<f fJ,tiA tj~ ·l'7i t'\D'II~l"? 04: believe that internal search is necessary, the search ?"tJ')f·l· J,(\ -otr f'\•.f9"') f, lj(Jjo tj~·l'7i -o:J>·l· shall be conducted by a qualified medical fi(\(JJ- fUh?"'i ()(\oo·f J,tT?lJ:.S'I-}· h'l lltT?.t.·f'i'i(JJ- professional and without any risk to the person being (\(JJ- 1\f, '1-.';·}· OtT?fflh·l·A oot\h· f,ht;w«; f!\:: searched. 7I The customs officer shall obtain court authoriza_tion ?.1 f1·9"~h i'i-oo· lltT?')~m·9" (\(JJ- 1\f, (JJ-/lflJ'f prior to conducting internal search on any person; ltlJI\'1? li~·t7i t'\D'II~l"? 11-l'~D'II.f fli~C~ O.·l· provided, however, that if the person refuses to ct:J>~ 1\.f'l:.S f,'lflf!\:: lf'r"9" lllt~C~ O.·l· submit for internal search authorized by court, it shall f·tctcf>~') ~~·l'7i h')~,('.ct69"'0·l· f·l' :J>a>oo (\(JJ- be presumed that he has concealed the suspected ft'\ooct·t1i oo1l·~ ;, ·)~·tm04> lf'w" ~1l~A .,.11,..... goods. f·tmlml(J)-') 6:1> ~-of >t ')~fH f,.fmt-A= 8/ Any customs officer shall wear uniform while ~I f'l·?"~h i'i-9" OH. u h ')cf>?\ ODUJ l :,. lj~.,. 7i conducting search and show his identity card to the person concerned prior to commencement of the O.f~C<>J v.-,.c:cr P?~l<>J't o-l'~OIJ.f tT?'J'I·~·J search. ftT?..ffllJ; oo;t-a>+.f t'\tT?.oot'\h·f'(J)- (\(JJ- D'll~f:,. ht'\O·l·:: 9/ A customs officer may use the police force where, upon requesting the concerned person, he is denied to f!l f1-9"~h ottu h')cf>?\ oou'l·l· lt~-t7i i'i-9" conduct search pursuant to the provisions of this IID'II ~ l"? ftT?.oot'\hrf'(JJ-') fi(JJ- m,('.$ ct:J> ~ ••"1"'i Article. r T 1\.fl Uf,A i\.m4>9" ,(',if·I\ A:: I 01 A customs officer may for good reason re-examine goods released after completing customs procedures. II ll<l! 9"h1,:,. l\.c:'l(JJ- f'l·S"'?h li-r f'l·?"?h F'IPC~·}· hm'icf>(JJ- f·l't'\cf>+. 6:J>P'if·') 0~ ?OIJ. t'\ooct·t7i f,"ff\A: : 1A" zi'i.grsg .1..&-l\ ~?tot- ?1&."1 411't: iflf U.llc; 0 +'J lti'i.~ 'U" Federal Negarit Gazette No. 82 9lh December. 2014 .... page 7828 lf!r. 6?P'l-1'i t~~~=l=l"lff''fl ft111f1( P'AIIJl 143. Power to Sejze Goods apd Meaps ofirapsport (!.! lltV»AflJ'I~ 'h:J>JD'f 'h'l att~~'lfJD'f:- 1/ The Authority may seize goods and means of transport where: tJ) mt.u nlf''f: n'Jcf'?\ f!.fijz oou,t.·l· f\.(1)/.f'l- a) they are liable to forfeiture pursuant to Article rmtl·~ hlf'II CD~cr 147 ofthis Proclamation; or t'\) Otf>flJ~ '/$.·}· Oattlll.Jf'l·l· fmt~f\1~ hlf'l ! b) they are needed as evidence in later procedure. t'\.~ttTCD- ~'fi\A:: f./ h~H: CD-ll~ h.(.t'\~ o:J> f'l-'r~h u7'f'J f oo·f'l\t'\~ 2/ Where an act of contravention of customs law relates i:Ct:,· f-t-~aooo:,. oatt.lf1n:,· tli. llt'\PAflJ~ to part of a consignment, the Authority shall release -'lhl\t·l\f''J ftf>l.OllTCD-1 o:J>JD'f OooAtf>t't> ~4·1: the goods for which customs declaration has been f-f'~Booll:fCD- o:J>JD'f 'h1-'lftt- .f'Y.C;Jf>\:: submitted and seize that part the consignment which relates to the contravention. (/ llf\P-'AflJ~ OllU n'}tf>?\ ooLPl:,. foo.f'll 'hCCJO:q 3/ When the Authority takes a measure of seizure (LCD{li::- pursuant to this Article, it shall furnish the person concerned with a document showing: U) f-1' .f'HCD-1 0:1' CDf,CfO att~~'lf 0,~ .,:,.c; -ott:,· a) the description and quantity of the goods or fmtfoot'\h:,· ! 'hCJ means of transport seized; and f\) foofll 'hccr:qCD- f-t-CD(tY.o:,··J 'rh'Jf:,·c; b) the reason for the seizure and the nature of the -I'~Boo f-f'l}f\(1)-1 f'l-CJO~h U'?1 foo-t-ftf\~ act of contravention of the customs law. i:Ct:,· O,f, .,:,. fDfl. 71>\1\ I (t'li: f\Dfl.oof\h-t-CD- (1(1)- oo{lm:,· nf\0:,·:: 21 f·f'.f'HCD- 0:1' CDf,CfO att=t~'lf llf\0.:,· CDf,CfO 'lftk 4/ Where the owner or person respon~ible for the f If'I c'ICD- f A:t'CD+ 1\If1 llf\P-' A flJ~ f /J:J'CD- seized goods or means of transport is unknown, the llt'\0.:,· CD ~CJO 'I ftk '11:1 fDfi.CDlli: c'ICD- h 1-'ltf>C-fl Authority shall summon such person through a f ;Jii.fl) D'lll;t'CD4!f OattCD-ffJ:,· CDf,CfO Ottll;t'CD4!.f'CD-'J newspaper notice or by a notice posted at a O':#'CD- OJf,CfO att~~'lf (J)o 0-f'.f'HO·l· nttfiO. Oatt.7~ conspicuous place in the vicinity of the customs f'l-CJO~h ffJO.f t'\Ull-fl O'?A?\ ODt:t' ~ n;t' ftf, station where the goods or the means of transport are Ooot'\m~ f,mt-6'\:: seized. "' lf!7i. f 70;!= 6?1 ft~~~hA.TS' ft~~~t~~~Ct111C P'At!Jl 144. Powers to Opep apd Examjpe Postal Goods ~~ f7-CJO~h i'i-r f7-CJO~h u7'f1 t'\attll~'l.r 1\fiA 1/ A customs officer may, for the purpose of enforcing f /ll;t' 'h:J>JD'f1 llf\0.1: CDf,CfO CDh.lt· CD~CfO the customs law, open and examine postal goods in f /ll;t' i:C'f:·l: ·I'CDt'tf, flt'\0:,. ooh~·l·'i the presence of the owner of the goods or his agent or oooocooc .e'fi\A:: a representative of the post office. f./ OH. u n ')4>1\ n 14>1\ (~) o-t-oot'\h·f'CD- ')()-fl 2/ When the examination under sub-article ( l) of this rcoot- f'l-CJO~h U'?1 foo-t-1\f\~ i:C1.·l· Article reveals goods in respect of which contravention of the customs law has been f-f'~'l.ooflTCD- O:#'JD'f f-t-71- 'h11.1f'l fH.U nlf'f: committed, the provisions of Article 143 of this n')tf>?\ lifijE i:'};n.s»'f .,.~~mt ~lf'i~t-== Proclamation shall be applicable. El f\H.U n'Jtf>?\ 1o-ll ,,14>1\ (li) n~•fBCJO "llt'\0.:,·" 3/ For the purpose of sub-article ( l) of this Article, the attt'\·)· t'\10. 0:#' •l'tf>fl~ CD~'r t'\CDal, 0:#' 1\h.CD- term "owner" means the consignee for import goods 'Ia>-:: or sender for export goods. lf!l. r=tttt IJ.tf'l-15' "7=t=t"lf.PJ'fJ O'POT'i ()f\t~~~A4'olo 145. Release of Seized Goods and Means of llf\PAffl~ oH.u n'P'f: n'J4>1\ /ifijr ooLPt.:,· ,.,..f'H· Transport Against Security The Authority may release goods or means of transport O:#'PJ'f1 CDf.CJO oo=t=t'lfJD'f Omth·l'~:,. tr'l.:t'JD'f seized pursuant to Article 143 of this Proclamation 11\ Xli.~Y.fll ~1.&·/:1. '1.?6-l· ;JtJ.nt •ll'l'C: •j(i( IJ.ISC: r!) <f'') ~i'i.X 'U" Federal Negaril Gazelle No. 82 9th December. 2014 .... page 7829 Ot 'Pfa·)·c; Ooof11 ft.ft:#'Tl& f,":f·l\l\=- against adequate security where: fil IJ?!P":f· fl\·,.hfthft·: ?~rO fl\+~l.?ll:f(f}o lJJf,fJO 1/ the goods are not subject to any prohibitions or Ocf>fTJf, 'l..f.·l· O"'ifal.}f'rl· f"''fia&.l\1' hlf'l· i restrictions or needed as evidence at later stage in the procedure; f/ oo:J:J'lf!P~ IJJ>fP':<i·') ftoo~Ocl> h')"t.fiai-ft· lf'l(f}o 2/ the mearis of transport have not been constructed, fTU'~ i f_,.ftlDffi' lJJf,fJO oo~Ocl!.f hltl\ altered or fitted with a compartment for the f·,.?mool\f(f}o ttAlf'l· lJJf,fJO Ocf>fTJf, 'l..f.·}· ft'i~C.f: purpose of concealing goods or not needed as n.·)· O"'iia/.1.'1·}· f"''fia&.l\1· hlf'l· i OJf,lJO evidence in the court of law at later stage in the procedure: or 1:1 f(f}oCfa (f}o'"/'1. f"'i.·,.l'tft'i~llf(f}o ttl\lf'l:: 3/ the goods are not subject to forfeiture. 146. Power to Examjpe apd Sejze Documents if~l. (l)P.'fl fooooCooC'i footll P'AtiJ1 1I The Authority shall have the power to: MllftP'l\fTI'I·:- u} r1-r~h u1":f·'J tl"'ifa&.)\lJO ?C O·,. f !11 a) examine and take copies of documents under the ODIICJf(l)olJO (l(f}o h~ f"''.?~ ll'l1: hiacf>C(l possession of any person in connecticn with ··the ftoooocoocc; fll'IF·~·) cl>}f. foo(f}o(l.f: i enforcement of the customs law; ft} lD~ h?C h"''.?ll lDf,fJO hh?C h"''.lDfTJ IJ? ?C b) examine any document related to import or 0Tfft1 f?·lJO~h '1'4-.'f· .,.&.~Djl\ rOfto export goods where it has sufficient grounds to suspect that customs offence has been committed ftoomcmc 04: lJOh'Jf·l· ll. 'r°C IJJ'(l)o') with respect to such goods; f01f.oo/\h·l· DIICJ=f(J)o')lJO ll'l.f: foooocooc i th} OtlU ')()-fa h')cf>~ OOU1l..'f· f•,.OD/.00~ (l'IP.':J'· c) seize documents examined pursuant to this sub-! 1\cf>fTJf, 'l..f.·l· O'"#ial.1.H· f"'i.&.ft?- ll.lf') article where they are needed as evidence in later procedure. ll'IP.~'J foof11l P'l\fTJ') f,'i'l.'f'A:: I/ OtlU h')cf>~ 'JO·ia h'Jcf>~ (li} (th) fToofth·l:·}· 2/ Where the documents referred to in sub-article (I) ll'IF· ':)'· Oh.t\h·)·C'I.hia OO''ttf f.,. fH· ll.lf')Cj (c) of this Article are stored in an electronic device and the person possessing them is unwilling to fll'IP.=t: llftf,fi?' ODII.&.ft'l(f}o oo111: hm'icl>C process and produce them in the required form , the I\"''<}>I. rO &. :1'~ rf c\f, t1' ') ll.cf>C llftP' l\ fTJ'I· ll'l F. :r; Authority may seize the electronic device containing f"''.'11-0·}·') fh.t\h·l·Cthia OO''ttf oof11 f,":f·I\A:: the documents. lf!H. 6J=sP'f1'i ...,,=t"lft''f1 ia/liiD(J)o/.ll 147. Forfejture of Goods apd Means oflrapsport /i/f"''.h·l'ft.-l· IJ?PJ':f'. CD-Cia lf'l(f}o ftoo')'?P'·}· 10. 1l The following goods shall be forfeited to the f.~/.?1\-!- government: (}} Ote'J·}·C'fl').f: lD~ h'JC cv-ia'l' f"''. 70· lDf,lJD a) contraband imports or exports or dutiable goods m~ (l)o6J." f"''.l'th- IJ?!P':t.. : mi.r 4'/.'l''i ;t-hia found concealed in any manner; tt.h&.Ailfcv- f"'i. 111 lf'i' O"'i'ifcv-r tttJ:l'J r·r~o+. IJ?PJ:f. : /\) .,.~-of f·,.'11lD- IJ? 'P? 0-'thl\&-ll.f'') b) if the value of goods that are concealed is more h·l'oot1'100J· htn:l'l\f, 'P? h:l 0£J'D·f· 01\f, lf';' than 50% of the total declared value of goods ll.'I :OS .,. ~rOcf>CD- f·,.'l"i..)· IJ~ ~':f· i imported or exported, goods concealed; th} lD~ t,'IC (f)ofa'f f'10· mf.r lD~ cv-~ 1\.1\h· O"'i:J:J'lf 1\f, f·t·6Jil'l· lDf,lJO lD~ 1-fJO~h c) prohibited imports or prohibited exports put fTJO.f f'10· f.,.hfthft· IJ?PJ":J·· i any means of transport or brought in customs station for the purpose of export; 1~· :47i.~f.cj} l.f../,.1:\ 'I:Jt-'1· ,:111."1 4:1'C ·;t·r ti-"C: ci} +1 M7i.Z 'U" Federal Negarit Gazette No. 82 911> December, 2014 .... page 7830 oo) 1~11 r+ ~l111=fa>- tf':' P't.vrn 111\a>- nitA d) restricted goods imported without obtaining r+t.m I».}Pf: t't~'JoC CD~ h1C a>-il'f r10·'1 authorization from the concerned organ and not mtu n'P"It n'J4')t iifYZ (r) o+oot\h·,.a>- r1.tt. re-exported within the period specified under 1~fl a>-il'f CD~OOlfl·O•}• h1C h').'loot\(l. Article 156 (3) ofthis Proclamation; fA+~l1- o1PPJ"i-..l LP) 07·9"t;.tJ cf!'r'l'C P'C "hfft- hl1t\P'l\flJ'l~ e) goods in respect of which bulk is broken, moved, altered or interfered by the owner while L1Pf: a>-at.. 0111\0.-1: "h7i.:J=fa>- +h~.Y·'I they are under customs control and without +1\f ~Ta>-! CD~ tV\ P'tf.tr +tta>-la>-: authorization by the Authority; .,.1\a>-ma>- rofll" .,. 'l•l tJ·,.a>- r .,.7'5- o :~> PJ ':f· i l) ro:~>a>- 111\n.·l· mtu n'P"Jt n'J4')t iif~r (!i) f) if the owner of the goods does not appear or oot.l-1· OD'Jil;f-CDcf:f '1't .,.~C'll\·1· lodge petition within one month after having D'lil;t-CDtl OroflJ On'}f: CDC a>-il'r fl\4'l0 been served with summon in accordance with OJf/1" h{\,·1;;1- fl\4'l0 "h'}~tf'l:: Article 143 (4) of this Proclamation. J.l mtu n·>.,~ ·>o-il n·>.,.~ (ii) r·,.oot\h.,.a>- ro:~> a>-Cil 2/ The forfeiture of goods under sub-article ( 1) of this Article shall extend to the package or wrapper. of the ro:J>CD·') oof'lf CDf.9" oom:,.t\f f,Q;l.9"{rl\:: goods. t/ nttu n'J4')t ·>o-il n')4')t (li) oowl-1· rD'I.rolcr 3/ Any means of transport used to carry goods liable to o:~>PJ":t...> 1\D'I~~ll rPt\ D'l1;;:a>-9" D'l~~'lf=- forfeiture under sub-article (I) of this Article shall be forfeited to the government if: u) o:~>PJ:P'} 1\oo~n<l> "-'M.fil:Y.A tr'-. r.,.v,tr: 0 a) the means of transport is constructed, adopted or r·,./\CDlO CDf,9" oo~Ocf:f nlJA r·,.7moot\·}· htr'l i fitted with a compartment to conceal goods; b) the owner of the means of transport, l:>eing aware of 1\) fD'J~~'lfa>- 111\0.-l· "hfCD4' rf:C7:1;'} ooL'/.9" the fact, fails to take appropriate measure to prevent or stop the commission of the act; or 1\oohl\hl\ CD f,9" 1\D'Iil.Y.9" T10.a>- '} "hC9" Ji t)f,CD{lf: h4' l E CDf,9" c) if the owner of the means of transport fail to appear after being summoned pursuant to Article 143(4) of (h) rD'I~~'lfa>- flt\fl>l· CD~?" ""'-' nn1+)t iir~r(!i) this Proclamation. ooLPl-1· OD'Jil;t-rotf TmC.Y. fl\4'ln "h"}~tf'l! ho:~>PJ:P .:JC a>-Ch tr<i 1\oo'}'?P'-l· 10. ~~t..:JfA:: 4/ If the goods or the means of transport subject to forfeiture under this Article was released against security fil mtu n'}4')t oov'l..l· a>-Ccr rDfl.oot\h·,.a>- o:P CD~?" pursuant to the provisions of Article 145 of this '"l~~'lf nttu lt'P"It h'J4')t iif~~ oowli· O'Pil·l·'l Proclamation, the security furnished shall be forfeited to r·,.t\.P4' htr'l f+ ftta>- 'Pil·)·c; a>-Cil trc.,o 1\oo'}'?P'·l· the government. 10. f.~l;Jl\:: 5/ The forfeiture of goods or means of transport under this Article may not affect the rights of third .parties who l;l ntt.u t,·J+)t oov'l·l· rD'I.L1.9" ro:~>PJ':f· CD~r have in good faith acquired ownership of the goods 01 01J~~'lfPJ1· m-cil ncl>·} Anc; ro1PPJ:P ro~r means of transport. r'"l~~'lfPJ:P 111\0.·l·'rl· r+l\t\4-1\:fa>-1 ~il+;;: ro1<i:Y. oofl·l· rD'I. 'llJ h~tr19"=: 6/ The Authority shall, prior to the forfeiture of any good! ~~ 111\P'Afll~ Dfi'J'1a>-r o:~> ro~cr '"1:-J~'lf ntt.u or means of transport pursuant to this Article, give the h'}4')t ODWl•}• a>-Cil tf'Jo 1\oo'}'?;t»•)• 10. hoo~l?- owner of the goods or the means of transport the 0/..•)• ro1Pa>- rof.cr rD'J~~'lfa>- 111\0.·l· ott.u n'P"Jt opportunity to present his objection within one montt from the date he has been notified of the measure o lt'}4')t fif~f (f:) CDf,'J" (fj} ODLPli· roof1# seizure in accordance with Article l43(3)or (4) of thi: hC'I"Jia>-'} h '}-'lfa>-4-a>- h·,. ~l10..'J· 4>"} 1..'/"C: Proclamation. fltt'}f: CDC a>-il'r .,. :Pa>-Cf'a>-'} h'}-'lf+C1l of: A on{lm·l· ltt\0·}·:: 'll\' ~i'i.;iif.<!!i'i J...ll.t.·A ~;J6-l· ; JII."I •l:•rc: ·l(·!f 11.1\t: (•i +'t !ti'i.:;, 'f.SI" Federal Ncgaril Gazelle No. 82 9~' December. 20 14 .. page 78.>1 1:1 r6~(l)o tlfut-l· mtu ,,.}.,.?\ mf.?" rD"II~~'lfm- 71 If the owner of the goods or means of transport fails to '}O·ll ~,'}<#>?\ (~) O·t·oot\h·hn· \''I,H. 'IY..O a>·ll1' lodge his objection within the time limit specified under sub-article (6) of this Article or his objection, upon oo~mdlf.fa>-'} t1"cf>lO a>f.9n fcf>lOO>- oo:Pmdlf.f examination by the Authority, is rejected, the forfeiture 0'11\P't\ITJ~· ·t-ooC9"C: ·l·cf>llf,~·}· lt"'l1 r 6:Pa>·: of the goods, means of transport or the security foo~~'lf'a>- mf,9" rcf>lOro· «rfl·l·'t· ro·Cll oolf')CJ furnished shall become effective. t\oo'}'?P'·l· '10. oo.V.l'? ·t·t.1tdlf. f,(fc;A:: 1;/ r6~m- rof.9" rD"fl!}~'lfa>- 'lt\fkl· OH.U t,'}cf>?\ 8/ If the objection lodged by the owner of the goods or '}O·fl ~'}<#>?\ (%) OOIJ'l·}· fcf>l0(l)o ·I' ~(O·lf" means of transport pursuant to sub-article (6) of this Article is accepted, the Authority shall forthwith ·t-cf>'lf.~·}· lt'11 llt\P't\ITJ'I~ 6~a>-'}! D"fl~~'lf(O• '} release the goods, means of transport or the security a>f.9" r·t-J'Ha>-'} 'Pll·l·c; m~.fa>-'1· oot\cf>~ furnished. ''"0·}·:: !!I f6:Pm-: roo~~'lf(Do a>f.9" r«rfl·l·c;m· nt1.U 9/ The forfeiture of the goods, means of transport or the ,,.,.,.?\ OOll'l•}• ro-cfl oo(f'}'l t\oo'}'?.PJ·}· '10. security furnished under this Article may not preclude ,, '}cf>?\ the institution of criminal proceedings, based on the oo.V.t.'? OH.U ~«~'~ ~f~i! OOIJ'l•}• findings of the in vestigation conducted pursu·(!!lt to O·f'lt 'l..V.ro- rro·J~A ?"Coot. ro·m.·l· "f· Article 149 ofthis Proclamation. ·l'ooP'Cf· nt,'J'&.(l)o "f· 1\.cf>C.OO·l· ratt. :f·t\ro··} rro·}~t\ hil t,.fflcf>C9":: 148.Power to Impose and Execute Administrative Penalties ~lllt\P't\flJ~· r1·?"~h 1'1.-f·~·.., nt.?.oo· o?J:t. "f· .. 1/ The Authority shall have the power to impose and OH.U ~'P~ htl~t\ Oll·l· 9"6&·()~ t,'}f: f:'};J'I.?Jl· execute fines on persons committed customs offences OOIJ' l•}• r'l'JH.O OOcf>(lib r ooil)t\'I rUtfflc(.)\9" in accordance with the provisions of Chapter One of P't\ITJ') f,(:'l Cf't\:: Part Seven ofthis Proclamation. rtnH.u n'J<f>?\ 'Jo-fl n'Jcf>?\ (M oou't·l· llt\P'AflJ~· 2/ The penalty imposed by the Authority pursuant to ratt.1't\m- oocf>6l>l. ·1·&.'latt. ratt.lf~(l)o oocf>6r>J,(Oo sub-article (I) of this Article shall be executed by hilhatt.h&.t\ f:lll 1'1.·}· r-t-t.)\ooO·}·'} 6:1' Ooof11 holding the release of the goods which are related to f ,lfCjt\:: lft.,0 9" f•f'J'H(Oo 6:J> OOcf>65).(0o'} t\Utf{l&.69" the offence until the fine is paid ; provided, however. net ••A If~ llt\P' A ITJ'I· n1n. '1-nc ,,,-,; n·t- .v. '1'11(l)o that in case the value of the goods is not sufficient to OOIJ 1l·l· rt,floomc6.·, '}.Ol·l · Ooof11 :,.flJ•I:'} settle the fine, the Authority may seize the property of t\,f{l&.ll9" f,~-."A:: the importer in accordance with the Income Tax Proclamation to execute the penalty. lif!1il. f'l-r<-h tD"J~A"J f ooooCoocc; 149. Power to lnyestjgate apd Prosecute Customs P'A"'"J Offepces ~/ llt\P'AflJ'I· r7·9"~h 01:1'· '} Ooo·t-"NI~ fatt.&.~oo· II The Authority shall have the power to investigate rro·>~A f:C'l.f·~···} foooocoocc; hll fooooFl·l· P'AITJ') f.~'l'f't\:: and prosecute offences committed in violation of the customs law. 111 llt\~-»AflJ'I· nH.u n'}4'1\ 'JO·il ,,.}.,?\ (~) ootJil·l· 2/ The Authority shall, in investigating and f'l·?"~h a>'}~t\ ?"Coot· O.fh'lro·'}'l hll prosecuting customs offence pursuant to sub-article (t,oou•c·l· Oro'}~t\~ oo:,06r>l. F'I-P'C'l·l· 0'1 (I) of this Article, have the powers and duties of t\Tfl.ll'l ftO:PO. ih'? f·I·Otn(l)o Ft\ITJ'}'I ·t·'?llC the police and the publ ic prosecutor provided for y,c;'l'f'A:: under the Criminal Procedure Code. 1:1 llftFt\flJ'I· f'1·9"~h a>'}~t.\ '} rdlf.oot\h·l: 3/ The Authority may, without court warrant. attlll:tt?J1· On'T.'C 1.H. ro-fl1' fl.oro~ rof.r conduct a search at any place where there is ft.tn4· f,l·"fl· ftrtt.A 04! 1'CITJ&. o. ~C sufficient ground to suspect an evidence relating to OD"fiCJ:fro-9" (I;Jo ffl ti~Cf: fkl· ·l·6tf11 ():·t-7i a customs offence may be concealed or lost within h'J~)t'l.f: f1Pff:l'1 P'AflJ'} f•'1"ltpt\:: a short period of time. - -~ - -·-- -=----- _:_ - . 'IX' :i.i'i.;i;Y.o_il!i ~1./.-A ~ ;J6..'f· .''11.''1 <l:'l't: ·ji·ji ti-'IC: •!) .,..J !{i'i.:;, '}.II" Federal Negarit Gazette No. 82 9'11 December. 2014 . . . page 78n w mt.o ,,.Jcf>?t· 'JO·il ,,.Jcf>Y\ (t) oo1.J'l·l· fH·It'IJ'. 41 Evidence produced by search conducted pursua «J>t-i'i r·t-·17 01Jillil O«J~C.(" o.·l· ·t-cf>Cl~. 'rl· to sub article (3) of this Article shall be admissib ~.'i'ltpfA:: in courts of law. IU. hO )\J"'&t1D1PlT OtlDIJ.01' lJ):l)'l. 150. Pecjsjop ·pot to lpstjtute Crjmjpa! Cbar2es rH.o ,,.}cf>Y\ ?.if~~ (j!) ~'};.>'1 O.'i'C?" 1t'P'f.· Notwithstanding the provisions of Article 147 (9) r'lttF~V'l~· 'P'i ~~~&.n·t-C f01J.h·t-t't··l· ?"tl'J.t'f·:l"· this Proclamation, the Director General of the Authori fl.'i'~ ran~A nil 'h'J~~.oofll·l· uoml\'J ~.:l"·"aA:- may decide that criminal charges not to be institute where: ?.i/ ro'J'f.ft·'} /..iJtry,A f·t-Clt'tm- (\(Do tlo~OlJ. ooil'f.·l· ro~.r oo7i:r S"'tl'J.t'·l· 1·~f.'J n«~:c~ o.·l· II the alleged offender cannot follow the proceedin uoh;t-·t·A r01J~. :l"·A hlf~ r due to old age or chronic disease; fit ·1·~f. nnil 'I.Y.·l· m·il1' n.fA«J: -o(h.t·'f 1'cl>9"'J 2/ it is believed that the proceeding of the case in cou m~.9" eM?" ,,.,.<-,: "?'f'H·l·'} ~.'I!JIA ·1·-flfto h:J-oo~ 1 will harm national interest or international relations i:l rnl\· ooooill·l· ·t·ooll}ll}'S'i OlJ,tiCJ'f .t'Alf'i f1'Jf'7i 31 instituting proceedings may cause an unbalance '1·~·1· f01J.filh·l·A ootn· h:t-oo"ln·l· 1 side effect; W an'f.tt· Ft\ll}'} l'tttm- fJ~C~ O.·}· ll~.cf>C-tl Oooff·l: 41 the charge has not been instituted in time and th 1,il/.A1.H:'} fll} hlf'i:: has lost its relevance. lif!lli. fb,tr-A-t 1,1./r/A Ttl.O fl"t711 P'AtiJ1'1· T"?IJC lSI. Powers apd Duties of the Ethjopjap f1d·r-A·f 4..1-t·A Ttt.il ll01J.1i·J f?-S"'~tl o1:l···J Federal Police Commjssjop 001JilhOC l1~:- The Ethiopian Federal Police Commission shall, wi iii fp'}·}·(!'fl'}~ h '}c}>{l:J>(l.J»':j".•} respect to the enforcement of customs law: ~.h"ah"aA: fp'}'}•(!'C'l'}~ o:J>s:o'i...J ~.~.tiA: 1\ClftFt\lT}~· II combat contraband activities; seize contraban fillnCJA 1 goods and hand over them to the Authority; ll·t-l'tl't/.. f1·9"~n {J:J> JD':'f:·}c; ·t- 7ihClttPJ'i".'J f~ClA i 2/ accompany customs transit goods and transpo ;:1 r1·S"'~tl fl.?.., oo"? f·tflmm-·J ·t-"?llC vehicles; '! OOlJ.!h'iro-'}0·7· mel>·}· f Tl\.ft rJf,fA ttoomcf>S"' 31 where requested by a customs officer, provide th tt.mf.o}> hilt.A1.m-·J ~ ;.>fJ: f.l\"lA 1 necessary support in the discharge of his duties; ul r«J~·t-7i Fir n1·9"~n o·S"' 'h'J~f.h'im'J 41 use appropriate and proportional force to control an f01J.LmC1 O·h·l· 0+.1'1'C P'C tttr?'PA ·t-1tlS act of obstruction in conducting search by a custom ·t-ooll}ll}'S flf'i Of.t\ ~.mcf>OlJA l officer; (';I 1'0:1' ttOlJ.fili..A:.>:fm- ftlftpfAlT}'i· ·h~OlJ·l·: 51 guard institutions of the Authority, customs station f7·S"'~n ll}O..t'SD:t·'i foo'~"?F·l· f1·9"~n and government customs warehouses, which requin oo;.>H'i''i: 1'0:1' ff.C;JIA I protection; 'AI o1m1' o:J> tt.·t-l'tttlt:CJ:fm· nO?.:l'·tt· r 1\'U.·J: 61 guard national frontier check points through whic f.(''JtlC hAsn:f. 1'0:.1> ff.C:.>A 1 illicit goods may cross border; XI fm'J'f.A ·t-mcaMsn:l-.'J Ooof11 tto"? f<I'CllA 1 7i apprehend criminal suspects and bring them t justice; ;;;1 fO:J'O. 0"? ?"ilnC':)-..} fJ!C~ O.·}· 'h'J~.cf>Ctl· !1.C;JfA:: 8/ cause the appearance of prosecutor's witnesse before the court of law. 'II\' Federa.l Negarit Gazette No. 82 91h December, 20 14 .. .. page 7833 9""6&-$ ¥'ll+ CHAPTER THREE lll\bO.-Jz;J ·) lll\g.~q'S COMPLAINTS AND APPEALS 152. Establishment ofComplajpt Reyjew Sectjops lif!ll. ft.IL-Jz:t hiiJt f t»&- h~A ll,.,?:?:9" The Authority shall establish complaint review sections 'l"P'AflJ-,. Ocl>C'}61ii.~ ~thL:,· 0.-f.l- 'he; O'PCJlD' at the levels of i~s branch offices and at its head office. ooprtf n.-l· ~l:4 rMt-t::r t,flJt r J»tr n~t\oif fcJ:<I!IPJ l\:: 153. Powers apd Dutjes of Complajpt Reyjew Sectjops lif!lr. fbO.-Jz:t b~ ft»&- h~A P'AtiJlS +"7QC II The Authority's branch offices complaint review 61 f'l"J»l\111.,_ ~C161ii.~ ~tht.:,· 0.-f.l- h0.-1:7' hflJt sections shall have the powers and duties to review r Fir tJ~t\o:f :- and decide on complaints lodged against: u) 06.4' SD:f fllt:,· h'IC hml\fn t 'P;J h1'tPJoo'}! a) decisions on the origin, valuation, description and tariff classification of goods; h{lff'r i hoo~~11CJ O;t-t~ Ah ! b) decisions given following post clearance audit ") mto h'P'f: oorPl:,. ri'tl'£~ .('Ol oJ> hmflJ1' under this Proclamation; >-Jt·)·1 1'h:,·1\o 01'(I fllo lD'1\ 'LSD1· i 'h c; c) other administrative decisions given in respect of th) otto h1+~ 1o-ll h1+~ (f) 1'/r ~~A (") -nc; customs formalities excluding decisions referred to in paragraph (b) and (c) of sub-article (2) of (th) hi'oo"h·f::,· lD'Q;l. Olf.,. h'l-'r~h this Article. C,:CIPJ1\.t ;JC 0·,.f fH OOIJ.{lfll' 1\.1\o"f hlli'~~lr'e (J)-1\'LSD:f 1 1\~ fOIJ.+Cfl' hO.'f:;t-SD"f1 foooocoocc; room(l1 J»AII1'}'i' i'~flC ~'ilrT'Ptt:: 2/ The complaint review section of the Authority f./ 0'11\P'l\111.,. 'P'i' tTDJ»tf n.:,· fOIJ.cJ:cJ:9" fhO.·f::t' established at the head office shall have the powers hflJt r t»tr n~A rD~J.h1'"(J)o J»l\1111'1 1''?'lC and duties to: f·'il'Pl\=- a) r~view and decide on appeals agai.nst decisions' U) otto h'J+~ 1CHl h'J+~ (I!) oorPl:,. O-f'(lfll' gtven under sub-article (1) of this Article; ' (J)oc'\'LSD:f 1\~ fOIJ.+Cfl' ~'?fl'1'>1·1 fooooCooC'i' rooro(l'} 1 b) review rejection of objections to the forfeiture of goods or means of transport lodged pursuant to 1\) ntto h'P'f: b1+~ 6fqj~ (I) oorPl:,. rD~J.+Cfl' Article 147(6) of this Proclamation and submit r6J> m~9" r~~~'lf (J)ocfl ooJ>mOIJ.fSD'f- recommendations to the Director General of the .,..,.q~H·I llfJflJ·l · 1\~ fOIJ.+Cfl' hO.·f:;t-SDl-1 Authority or any other officer delegated by him; rooooCooC'i' "fli\J»l\111.,_ 'P'i' "'~&.h1'C and m~9" 'P'i' -"~&.hi'? 1\mhi\(J)o 'I 1\~ r (Dol\ 'L ul\-n r'"lcl>l-n 1 "h'i' c) review administrative penalties imposed pursuant th) otto h'l''f: h'J+~ 6f!1tt oorJil·l· OOIJ.{lfll' to Article 148 of this Proclamation and submit hili'-'11.&- 'f r c}>flJ:, • (Dol\ 'I.SD:f 1\~ fOIJ. +Cfl' recommendations to the Director General of the bO.·f:;:t-SD:f'} rooooCooC'i' 1\fli\J»l\flJ-,.. 'l''i' Authority or any other officer delegated by him. "'~&.hi'C m~9" 'P'i' "'~&.hi'~ 1\mhi\(J)o 'I 1\~ f(J)oc'\'1, Uc'\11 f'"lcl>l-o :: 154. Complajpt Hapd!ipe Procedures Jf!ll. fbO.ofl:J: bt&-'1l'i fdJ:C'\). bc\t!JT t»)-t»f:,t 1/ A complaint or an appeal to be lodged to any ~~otto h'P'f: h'}+~ /if!lr oolPl:,· "'"'1~(1)-9" complaint review sections pursuant to Article 153 of rhn.-t::r hflJt r J»tr h~l\ rD~J.+c-n hn.·t::r this Proclamation shall be submitted in writing mf.9" ~ '?fl~ cl>&.:J'(I)o 1 f{lh·,."(Do (Dol\ 'L Ot)Jt.~ within 15 days from the date of the written decision causing the grievance. Oi'(lm Oil; f{l/r 4''1:,. (J)o{l'J' Ot)Jt.~ oo~l<O hl\0·)·:: 2/ A complaint or an appeal to be lodged under sub- f./ otto h1+~ 1CJ-ll h'}+~ (fi) oorPl-l· rD~J.+c-n article ( l) of this Article may be signed and r hO.'#: ;t- ())1.9" r ~ '?{} ~ '"1 ool\h!f hO.'#: ;t'(J)o 11\' Xit~f«M 41.1..1\ ~,.'J6T ,:Jtl."' <II'I'C: 'ftl ti.I\C: · ~ +'t lfi'i.X ,,,. Federal Negarit Gazette No. 82 911> December, 2014 .... page 7834 OOlJ.oo~h+CD- (I CD- ro ~9" Oroh.t\· + &.Ccr' 1\ 4'C1l submitted by the aggrieved person or his agent. ~~~ftf!\:: 1:1 Olf')~CD-9" h0.1::t' hfllt f J»lr h~~b'\ fcJ>lO~·l·') 3/ Any complaint review section shaJJ review and hO.· 1: :r 11 t\PJ ~o'V'l'l· nooon t f 001J.roh'1 CD- f'l.tl. 'l ~ 1l decide on a complaint submitted to it and communicate its decision in writing to the CD-h1' onere: CD-I'\ '1,(1)-1 ~h 0.·1: :r h :,.~,. O.CD- complainant, within a period specified by directives O)tJt.~ onflm-l· ttt\0-l·:: ofthe Authority.

9.1 Olf'}~CD-9" h0.-1::1' hfllt f J»lr h~b'\ fcJ>lO~·}•') 4/ Any complaint review section shall, if totally or h0.-1::1' Oon·~· ro~r Oh~.b'\ CD-1:<f> tt~l'lCD­ partly rejects a complaint submitted to it, state in its decision the complainant's right to lodge an appeal ttO.·I: :t' tt<f>&-O.CD- OtltJ h'P~ 1:')?'l.P''f ooUJl-l· pursuant to the provisions of this Proclamation. ~'?11 ~ oy.Pl1l f OlJ.l· A on lf .,.1 OCD-1\ '1,(1)- CD-h'l' 00"/t\)t ht\0•}•: : if!l~. 00&79, t») t»C't 155. Appeal Procedures 1I Any person who is aggrieved by the decision of the Iii fi1~P~Afll.,. ttn.·t::r ttfllt f J»lr h~A ro.e.r Authority's complaint review section or the Director fi1~PJAfll.,_ cpc; ~~~h·f'C ro~r f+roh~CD­ General of the Authority or the officer delegate_d by '1ft~ nc'lmCD- CD-1'\'1. "~ <f>c f+c'l1 Olf')~CD-9" him may lodge an appeal to the Tax Appeal Commission established under the Income Tax c'ICD- CD-1'\'I.CD- O·f'c'lm Ott')1: roc CD-h'l' .e.'?l11-'} Proclamation within one month from the date of 010. '?1lC ""~ ODIPl-l· ~.... **00(1)- f"71lC such decision. ~'?11~ 1-11q. t\f4>C1l ~'fftf!\:: 2/ If the appeal is with respect to payment of duties II ~'?11~ f1'11~0-l· ?-~~ f4'l1''i :t'hh h~f1 and taxes, the Tax Appeal Commission may not f01J.oot\h·l· O.lf1 f"71lC ~'?11, 7-11q.CD- hChC admit lodging of the appeal unless the disputed fil'II'\CD- f4'l'l''i :t'hh h~f oo&.~oo-') duties and taxes are paid. 1'\fl?'?'l' ~"7111-1 h~cJ>OAIJ":: rl f"71lC ~'?11, 1-11q.CD- fc'lmCD- CD-1'\'1. ro"? 3/ Any party dissatisfied with the decision of the Tax ho+-l· h~O-l· Odrfc'l-l· f01J.:J>ror +h&-ttt ro11 Appeal Commission on the ground of error o'f law may appeal to the Federal High Court within one CD-I'\'I. CD- n+ c'l m ntt 11: roc CD-h'l' t\ &..f.&- A month from the date of such decision. h~rf'~ ~C1: 0.-l· ~'?117-1 Dlf.Pl1l ~l·ftA:: 21 ftltJ tt14')t 1o-'h tt14')t (f) 'h'i (E) 1:');J'l.P'l· 4/ Without prejudice to sub-article (2) and (3) of this Article, the provisions of the Income Tax 'h1~·f'mn~ lftJ 010. '?1lC ttcr:lf. f~'?l1, PJ'I Proclamation relating to appeal procedures shall also J»Cq.)·'} f01J.oot\h1: 1:1?'l.P''f OtltJ h14')t be applicable to appeals lodged pursuant to this ooUJl-l· t\OlJ.+co- ~'?117t'fr ·f'&.'IOlJ. ~lf'iA:: Article. h~A (li)T PART SEVEN CUSTOMS OFFENCES AND PENALTIES r1-rs-n Ti-f'f'i <f>tiJ-f.'f r6&-li: t-11: CHAPTER ONE r1-rs-h 1'4:-f.'f'i b(l+Jft.&=f ,.tiJ.,.'f CUSTOMS OFFENCES AND ADMINISTRATIVE PENALTIES ifD.nrom'i 10. IJ?JP'f ftg. f+tiJt\ 'lt.1l1 tt~'"ihnc 156. Failure to Comply with Restrictions on Import and Export of Goods Iii Olf'}~CD-9" (1(1)- 1Y.1l f1'~l10-l·') {J:J> &..4'1: 11 Any person who, without having authorization, 1'\f.'..lCD- roY. h'lC CD-il'l' fil111 rof,r hh'lC imports, exports or tries to export restricted goods filrof'J ro~r ~OifilroflJ·l· fcr'hl 'h'}~lf'l 'h'i and fails to obtain such authorization from the hOif.oot\h +CD- tt1-t A ott'}1: roc CD-h'l' L:J>1: concerned organ within one month shall be Olf<f>l1l ttA:f~ h1lC I7i. OD'If'}fl'i h1lC 2,7i. punishable with fine not less than Birr 10,000 and not exceeding Birr 50,000. OOiff,OA 'l' oo4' ~ ~4'flJA: : 'lA' ~ii.tNJf. k1.t.A ~ ::.~t-l· ;:Jtl."l «<l'I'C: ii·!( u~c: cf) +'t iiiU 'J .9" Federal Negarit Gazette No. 82 9th December, 2014 .. .. page 7835 II DIJ1~CD-~ oo"}1Y.~ .ett·}· l'i'17 o:P n-o•H· CD~.~ 2/ Any traveller who is found in possession of goods O'P;J OU'? CD~.~ ODIJ. 'LlH;~ oooo~f h·f'Lcf>Y.CD- which exceed, in quantity or value, the limits specified by law or directives of the Ministry shall, oom·} n",e I'll'~ 1111-lf~ Oo:PCD- "~· /th~.A without prejudice to settlement of the duty and tax rDIJ.1flcv- +trrc; .Thll 11'JY.·Nnn+ lfc.... ro:Pcv-·> payable, be punishable with fine equivalent to twice <l'l'r'i' :J'h{) 111"~ Olf~ 1'11H1l oocf>[;&'> .(',cf>fl}l\:: the amount of such duty and tax. r/ OH.U n'}cf>~ 1()-{) n'}cf>~ (?i) OOlJJli· oocf>[;&'> 3/ Where the imposition of penalty under sub-article ( I) of this Article relates to import, the goods shall fllhi'ttCD- o:P r1n. o:P hlf~ hDIJ.ootth·f'CD- t,l'Jl\ be re-exported by the importer within one month L:Pf: ft01Jcl>l1l l'i'(UOCD- 1'1.tL 1Y.1l ttO:P 0'1" from the expiry of the period allowed for obtaining On '}1: CDC CD-{)'r On{)ootJ;l.CD- nDIJlt.(', ~·}· ·f'ool\(l authorization from the concerned organ, and in the 111-'tCD«t: rCDm o:P hlf~~ ht,1C 11v~.eCDfll case of goods destined for export, they shall be .(',Y.l;;A:: prevented from being exported . lfH. +l'r'l :thO }t1JC&hLA CD&'r J\1t\ }.1:\hLA 157. Causing Evasion or Understatement of Duties and )I ill\"'11: l. ""/ Taxes ?il DIJ'}~CD-~ t.CD- t\1-~~h ~CUf/IVt Ocf>lO r o:P II Any person who causes the importation or -'th"t·"-1"1 ",e ,fl\i'ooH10 CD.(',~ i·hht\~ exportation of goods or attempts to export such oo'?ft""l. fA·f't.rnni· o:P cf>l'r'i' .Thh goods, without payment of duty and tax or with the payment of understated duty and tax, by not entering c'\.eh.tAni· CD,er n~ ... .,.~ +trrc; .rnll or correctly stating them in a declaration submitted ·f'h~fr'O·}· CDY. t,1C 11'}-'t1fl CD.(',?" hn1C for completing customs formalities shall, without 111-'tCDfll ltY.l1 CD~.?" hn1C 11'}-'tCDfl} 1\DIJf:l""J prejudice to settlement of the duty and tax payable, r«JJhl 11"JY.lf~ fAi'h.tt\CD- ro:PCD- +trrc; .rnll be punishable with fine equivalent to twice the amount of such duty and tax. oohLft. 11"JY.rf'rn0cf> lf'f I'H.tJ- cf>l'r'l ;f'h{) hrr'~ Olf~ 1'11H1l oocf>[;&'> .(',cf>fl}A:: ~/ OH.U n '}cf>~ 1CJ-{) n'}cf>~ (?i) l'i' Y. "111CD- 0. 'roC?" 2/ Notwithstanding the provisions of sub-article (1) of nm<l'"" hrf'h~.t\cv- .,.,rr'l :f'h{) n1lA"'1. this Article, if the remaining duties and taxes payable are not more than 10% of the total duty and I'DIJ.Lft1CD- hl Ooo-f· i'"''.(',OA'r hlf~ tax payable, the importer shall pay the remaining hllDDtJ;l.CD- OA~~·}· l'i'1"iCD-'} <l'l'r'i ;f'h{) fft duties and taxes without the penalty. cl>flJi· 11 1-'th~A .(',Y.l:JA:: If!~. }t"Ml-1 ilftoofi:;J:+c; 'rAh.Y.l-1 hft"'11ftT 158. Opeoine of Parcels apd Remoyal of Marks DIJ1~CD-~ t.CD- n'?fl1l ltt\CD- r1·~?n 1i,~ .t:PY: Any person, who, without being authorized by the "f1:.S Ooo·f'"ft~ ".(', ft\ CD.(',?" 1'1-?"?h CDY.1l appropriate customs officer: I'Y.lt.:- lil DIJ~~'lf CD~.?" Jl1·1;.(',~C ",e l'i'Y.l1CD-1 1'1·9"~h DIJ1i?.f r.t:t CD,e~ Y".,..,. 11"JY.lf"ll 1/ removes or disconnects the customs seals affixed on a means of transport or container of goods; ~/ o:P CD.(',?" l'o:PCD- oof'lf ".(', l'rf'Y.l1CD-'} ?"Ah·}· f"l" ! 1'4.4' i l't.lH CD.(',~ 1'1\CDm 11'}Y.lf"ii CD~.?" 2/ removes, defaces, cancel or alter labels affixed on rt ro:P1 oof'lf rh.t·f' CD.(',~ rpc}>fto:'f•'} rn·f'"l goods or their package; or 11'}Y.lf"l; 3/ opens packages or breaks bundles of goods; h1lC HL 001Jf1{)'1 h1lC -!tfi. ODIJ.(',Ol\'r oocf>[;&'> during transit or arrival at customs port shall, be .e+fllA:: punishable with fine not less than Birr I0,000 and not exceeding Birr 50,000. lfJJI. 'loo.'ISDT1 hi\DDDDI\/t OIJ1~CD-?" t.CD- ft'loo·'f I'CDt.Y.CD-'} o:P fAoot\t. CD.(',?" 159. Failure to Return Samples no:PCD- 1'·1'11\11\ CD~.r o:Pcv- 11'>-'tm4. J'Y.l1 11'JY.lf"l Any person who fails to return samples of goods or who ro:PCD-1 'P ;J i cf>lm-1'1 ;f'ht.·'} oon~.t\· 111Y.·f'rnO<f' uses or damages them shall, without prejudice to the 'll\' ~i't~NlX J.f.t,.l\ '>?tr ?11."1 cll'l'C ff tJJIC; I!J +1 lit~ 'U" Federal Negarit Gazette No. 82 9lh December, 2014 .... page 7836 lflifcf>llf'i' :t'hfl-1 hlf~ Olf~ f11H1l oocf>fli" payment of the value of the goods and duty and tax ,ecf>ITIA:: payable on the goods, be punishable with fine equivalent to twice the amount of such duty and tax. lif3. fh:t=l'fr "?Slo;tsP"f'l tlt"''hRC 160. Failure to Comply wjtb ObU2atjops of Carrjer Iii Dtl'}~CD-9" h~~1f:- II Any caqier who: lJ) 0-tmc'l~CD- ftti. '1~11 CD-itlf f oo'l?~lf>"f m,e9" a) fails to submit travelers or cargo manifest within f6J.l'~i· oo"?/\651. f"Jftcf>lR ! the specified time; /\) h-tLcf>~/\i· llCD- Oit-tcf>C 1\.ft llCD- m~ b) gives access to any unauthorized person to the Dtl~:}'lfCD- 711-'l '1'1 t1~l'1 1 m,e9" means of transport; or th) "''~~'lfCD- h7-9"~h m~1l 11'}-'la>lfl hi'mll~ c) delays the departure of the means of transport from R'l,ft 9"h1fi:'} /\7-?"~h i'i-9" ,._fitl~'i" L:J>1: the customs port without notifying and getting ,..,'1, 71'}-'lcf.e f"J~l'li permission from the customs officer; h1lC i7i. OD~lf'}{) h'i" h1lC (;7i. ODIIJ?,OAIJ' shalf be punishable with fine not less than Birr 004'""' .ecf>ITIA : : 2,000 and not exceeding Birr 5,000. II "'11~CD-9" n!l~1r 7-?"~h m~1l O~lll Dll~~'lf ft,e 2/ Any carrier who loads, unloads or attempts to load f'1·9"~h i'i-9" 0/\./\0·l· IJ:J> f651. ~: ftr'1L m,e9" or unload goods in the absence of customs officer · shall be punishable with fine not less than Birr 7,000 /\oo6Ji1.'} m,er 1\"''tr'l~ oo-htr f~l'l h'}~lf~ and not exceeding Birr 10,000. h1lC ~.7i. 0Dilf1it'i' h1lC lit OD~lf.OAIJ' oo+""' J?,cf>lflA : : 161. Failure to Comply wjth Warehoyse Permjt Copdjtjops lif31i. fH"~h DD,?H'l LJ=t: 1b;tP'T1 bc\"7hOC Any warehouse permit holder who fails to comply ODII1~CD-9" f7-9"~h OD;JH1 '11\L:J>t: OtltJ ""'~ with permit conditions under this Proclamation shall, f·,..oo/\h·J:·l·'} '?Slo:t'P'~'} ffthOl 1t1~lf~ OtltJ h'P~ without prejudice to any additional administrative h'}cf>~ /if(fl(r) oowli· OO'IJ.mlfl ooootf ftJ?. measure that may taken in accordance with directives .,..ou~PC-f· t\.a>(\1: fO'IJ. "fA -f'Q;l."''t hit-t~~lrtf issued pursuant to Article 176(3) of this Proclamation, 1tC9":4 711~i'mRcf> lfCj h1lC 27i. O"''f'}{)'J h1lC be punishable with fine not less than Birr 50,000 and li f.i'f. ODIIJ?.Ol\If oocf>fli" J?,cf>ITIA: : not exceeding Birr 100,000. 162. Failure to Obserye Customs Trapsjt Procedures lif31. f'tr~h r-l-&-ltl-l' t»'l P'C1t1 bll"''hOC Any person who engages in the transit of goods and Dti'};;:CD-9" c'lCD- f7-9"~h fi·tr 1tli· /P~/PCO,i·J fails to observe the customs procedure applicable to the O"'too/\hi· -tL1aO'IJ. ~i· f"'t CjlCD-'l f7-9"~h /P~ 'transit of goods shall be punishable with fine not /less than Birr 5,000 and not exceeding Birr 20,000. ~PCO,i· ffthOl Jt'}~lf~ h1lC ~7i. OD~lf'}()c; h1lC ?l7i. ODliJ?,OAIf oocf>fli" J?,cf>ITIA:: 163. Misuse of Duty Free Goods " lif8f. h4'l1' 1)41 01'1 6? tlth'?'lofl il/\DD1A1A 11 Any person who, contrary to the provisions of this Iii Dli'}~CD-9" c'lCD- hcf>llf ~, m,e9" o.Pc;7i cf>llf Proclamation: f?'l'> IJ:J> ftltJ'> ""'~ t:1;J?.P''f O"'t:J>l1 u-'l.:t-:- a) uses duty free goods or goods imported on the basis of reduced rate of duty and tax for purposes u) fcf>llf ~, oo-n·t: h-tc'lmoi· O,ftDII CD-al. O/\.ft other than which the duty relief is granted or n'lA"?troi· .-..e '"'" m.e9" 1\/\.1) llCD- fiti'ft/\L transfers them to another person; h1~lf~l b) places duty free goods or goods imported on the 1\) IJ:J>CD- 1\'?A h ?A'?fro ·l· h 'J"lCD-A f '1'1 c'l. lf '} basis of reduced rate of duty and tax for personal ODll'i":fCD-9" ooAh- hn.-t ll1l CD-al. 01\.fr>"f use under the service or possession of other llP'"f n?A"?troi· m,e9" .e~;r ~PC 71'>-'lCD-A persons outside of his family; or f~l1 711~lf~; m,e9" - 1A' ·lltgJ.@l ' 1..'-lrl\ ~.;Jt-1- .;JI&."' ,..,c; 1tl tJ"'t: tit +'l llt1 'U" Federal Negarit Gazette No. 82 9lh December, 2014 .... page 7837 m} 6:J>CD- h<f>l'r .,, lf't m~r ocl>'l1i 4>l'r f1ll c) knowingly or ought to have been aware of the fact oolf~"} 'h!m+ m~r 01/mcl> (\.11la>- f1tl: that the goods are imported duty free or on the fi'cf>OI\: f1'11\11\: !fl·t-1\1\t.: lDf/.1" 1\1\,ftol· basis of reduced rate of duty and tax, buys, (lf»'f h1l\'?fto:,· h'}-'tCD-l\ f1.l? h').(lf'l i receives, uses, transfers or places such goods under the services of others; 6:J>a>- 01-!HO·l· 'l.H. . m1. h1C 'hJ~'Ill ·r~'J'C' shall, without prejudice to settlement of the duty 1\6:J>a>- 1\.ht.l\ fDI1.1lla>- +l'I''I ;t- h{l ooht."' and tax payable assuming that the goods are 'h '~·Nnocf> Ifct r +l'I''I ;t-hc't-.,. ;won .Y. imported at the time of seizure, be punishable with f1 JH -n on+(.lib ~+llll\: : fi ne equivalent to 50% of the amount of such duty and tax. 11 1\H.o n'>+w Jo-fl nJ+w (?i)(l\) nt.'lor "O.i'tl-n" Dill\:,· flll\oo-n-t:J r·h~c ~~ ~: AJJ.'f'l 2/ For tbe purpose of sub-article (1 )(b) of this Article, the term "family" includes only the spouse, children ffll\oo-n·t:J'I r ·h~c ~~~CD-'} ml\~l·') -n~ and parents of the beneficiary and the spouse. fm:J>l\1\l\:: if~l. O?,tLf'f'li' m1. 1\1C f11J1 6;1' tith&WJIJil llitt1D1A1A 164. Misuse of Temporarily Imported! Goods '"l')~a>-9" tla>- otttf'f'l:,. +l '~'" :t-nfl c'\~ht.Ao·l· Any Person who, contrary to the provisions of this lD~ h1C f1llJ 6:J> fH. tJJ n'P'f: Y:J;n.P''f ODil.:J>l'} Proclamation, uses goods temporarily imported without rr'l.;t- 1'\.tncf>?"O:,· f1'11 h ')~1.,.-, WPfl:,·'l fi' !Ha>- payment of duties and taxes, shall be punishable with 11H-fl l\oo1'?h:,· 10. oo~l.1· 'h11.1'tn0+ lfC.o 06:Pa>- fine equivalent to 50% of the duties and taxes payable l\~ 1\.h~.A fDI1.1fla>-J f+l '1''1 ;t-nfl !(Ooo-f· Ooo4'651 without affecting the forfeiture of the guarantee, ·im d the I· goods shall be re-exported. ool\n h~fto 6:J>CD- hn1C 'h'}-'tlDill ~1.l;JA: : 165. Other Offences 5!~~. 1\1\-'f 1'4.-f'f Any person who, through failure to comply with "''')Cj=a>-9" tla>- OH.O n'P'1: f·t-ool\h·l: hAhi'\P'l·') prohibitions or obligations prescribed under this Proclamation, commits any offence other than those CDf,9" DJ~;t-f»'f"} lll\01/nOC OH.O 9"66-~'1 OH.O specified under this Chapter and Chapter Two of this n~A 9"6&·~ u-1\i· h·rool\h·t:i· a>-a\. AI\ 'J'c$.·l· Part shall be punishable with fine not exceeding Birr fL~oo hJ~lf~ h-nc nt 001/f,OA'J' ODcf>(.lil> I0,000. f,cf>IJll\:: CHAPTER TWO riJt-'i! u-~t+ CUSTOMS CRIMINAL OFFENCES AND fl=r<.IJ m1~1\-'f'i" <l-tfJ.Y.'f PENALTIES 166. Obstructjop of Customs Coptrol ff: l. fl=rS.IJ 411'1'C1 llitDYit'i"hA iii DIIJ;;:a>-r tla>- f1·9"~n i"i-r tl'IP. 'f') II Any person who obstructs or hinders the duties of a 'h')~f,ool.9"C lD~9" 01/~~'lf P'i-') CDf,f/" customs officer in the investigation of documents or the inspection of a means of itransport or goods, 6:J>f»'f"} hJ~~t.i·1i lDf.9" lD,_ oo;JH'J! f')'?.f: prohibits him from entering a warehouse, a business oo,_-nc lD~9" oo«ttf O.i· 'hJ~~1CJ f,_l1 lDf.9" premise or a dwelling house, refuses to reply to the r rrhi· Lml m~r 1\Dil.mf+a>- '1'let ·l·nnl\;;: inquiries of the customs officer, resists to co-operate ooA{l !Atlm lDf,9" I\9"Coot- !Ai'fiOl. m~f/" for investigation or interferes by any means so as to ODY'i" ra>-9" ooJ1f: 1»&-a>- J 1\011,_'i" + li: llll\:J> obstruct the duties of the customs officer shall be r1CJ 'h'),_lf., hflY:hi· me ODII!'>flc; hn').f: punishable with simple imprisonment not less than llooi· 001/ ~OA'r 4'1'\A 'hflt-·l· 'h'l h-flC t1i. six months and not exceeding one year and with fine 0011!Jh'i" h-nc Hi. 0011 ~o A '1' oocf>(.lil> f.+lllA : : not less than Birr 5,000 and not exceeding Birr 10,000. II OH.o n')cf>X' JD-fl n')cf>X' (li) fi'ool\h+lD' ro·)~A f+L8ooa>- 'I ~A Ooomcf>9" lDf,9" Oflo.f:') 2/ Where the offence referred to in sub-article (I) of Ooo,.t-:t·)· hlf'l f'hflt- ·l· cl>lll·l: hh "}.f: t}ooi· this Article is committed by the use of force or by an 'hflh h9"ll·l· t}ooi· IJ~ 'hflt-·)· hli: f,,_I.;Jt,\:: organi zed group the imprisonment shall extend from -...... one to five years rigorous imprisonment. 'lA' 'i;it~i'c8;i; ~f./,.A '1 ;Jt-l· .:JII."I 4:'1'C: i(·fl ti.IIC; c!) 4>1 fli.~ 'l.9" Federal Negarit Gazette No. 82 9lh December, 2014 .... page 7838 lif~i ll'l"'"f")Cj oofltsP"f1 dJ.( Vll+r;:'IT hi\ ooflm'Pt; hlaoollfl- llfloot»t-T 167. Falsjf.yioe apd Counterfejtine Documents and O?'}~or?" flor:- Symbols ~IOCJI\.t-VAITI~· 1\f. 7"~·)· 1\DliY:lfl a>f,?" 1·10. Any person who: fA IY'I ~.-,.9" 1\Dll'?"i:,· m ?·?" 1\1\A (lor I\Dllfl11·)· 11 with intent ·to cause damage to the Authority or to ODllfl-fl i CJI\.t-VAITI'r f01J.m4>9"0·)·'} -l>t) i O?U·t·?": procure undue advantage for himself or for any other oo;t-a><l!f: ~CDll; f1·9"~n l7117i1.f m?.?" person, falsifies or counterfeit forms, seal, identity' Dfl'}~or·}cr fi~Y: mf.cr ?"An:,· m~ uoi'c;:'l·l· cards, emblem, customs seals or any other document fl\a>m CDf.'r nfloo{lfto fLJJt- m?.'r f.U'}'r or symbol or distributes, uses or attempts to use same fh4.t.l\: f·t-m4>.oo m~.cr l\oom4>9" f'l"hl shall be punishable with rigorous imprisonment not "h'}~lf~ hncrfl:,· ~oo·l· ODllf'}fl'J hn.t-VC ~oo·)· less than five years and not exceedill'g ten years and OlnJf,flt>\ ~ t)'r "hflt-·)· "h 'I h*OC ?;7i. 00?f'}il'f with fine not less than Birr 5,000 and not exceeding h*OC .Ifi. OO??.OA~ oo4>~ f.4>ITIA i mrr I 0,000; 2/ with intent to procure undue advantage for himself or !fl·t-10. fAIY'I ~:,.cr 1\Dll'?"i:,· m,.e.sro 1\1\A flor for any other person or to cause damage to another I\Dllil11·1· m f.?" I\ f. 1·~·)· 1\Dll1: lfl Ot\1\ flor person, counterfeits uniforms used by the Authority or 0Dllfl1li CJI\.t-V A ITI'r f01J.m4>9"0:,··} f ~'}11 A·Ofl distributes, uses or attempts to use same shall be t,(looilf\o fU't- a>f.?" f.U'}~· fh4.ct/\: f·t'm4>oo punishable with rigorous imprisonment not less than a>f,?" l\oom4>9" f'l"hC h1~1Y~ hY'il:,· ~oo·)· three years and not exceeding five years and with fine ODll f'>il'l hn?"fl·)· ~oo·)· 00?f.OA1' t)'r "hilt-:,· not less than Birr 5,000 and not exceeding Birr I 0,000. "he; h*OC ?;it 0Dllf1fl'l h11C Hi. ODllf.OA~ 004>~ f.4>tl}A:: /if~~. ft11TC'Q11: ml~A 168. Contraband / ?;/ Dfl'}c;:m-cr flm- "hfm<f> m..e.cr oyco:,. f'\.1CJm- f1·9"~n u?'f1 Ooo-t-1\/\~ f·t-h/\h~: 1~11 I/ Any person who, knowingly or ought to h~ve been f·t'~l1CJfm- a>f.?" f'}'?Y: oom'} fl\for'l aware of the fact, imports, exports or attempts to f'l"?"?n ;.u~-P'c~:, . fA·t-&.?touctrm- o:~>P':.f·} export prohibited or restricted goods or goods subject 01:-fl.P a>f.?" hU.?'f ooi'l\1\t.f oo(loo~ ortn to customs clearance by smuggling or out of their legal route or illegally imports duly exported goods, CD~ h1C ilil1CJ i 1JU1C IJila>ITI CDf,?" hh1C in contravention of customs law shall be punishable 1\Dflil(I)ITI·)· m,.e.cr I\Dllil1CJ·l· h'l"hl m,.e.cr OU?'f with rigorous imprisonment not less than five years oo'}11: fmm- tJ:t>P'':f.,.} OU1a>~ oo'}'lY: ooA(I and not exceeding ten years and with fine not less 1Jil1CJ hh'ril·)· ~oo:,· OO?f'}il'J hhP'C ~oo·)· than Birr 50,000 and not exceeding Birr 200,000. OO?K.OA~ t)'l· "hflt-·1· h'l h*OC :i'li. ODllf'}il'J h11C ff'li. 00?f.OA ~ oo4>~ f.4>ITIA:: 2/ Any person who transports, stores, possesses, offers r/ OtlU tt'}4>1\ '}(}(l tt14>1\ (/i) 0-t'~/\h•t'a>· ;h1CD~ for sale or buys goods referred to in sub-article (1) of oo'}11: f·t-11- tJ:t>sP'i~ oorY'lfor·} 'hfm4> m,.e.cr this Article while being or ought to have been aware Dllm:,. fi.?CJor tJ:t>P'~'> ~~~tP fhDflr: ffH= of the fact shall b.e punishable with rigorous imprisonment not Jess than three years and not l\7if~ f4>lO mf.?" f1tf Dll'>c;:orcr flm- hY'il·l· exceeding five years and with fine not less than Birr ~oo·)· ODllf'}(llJ hh?"il·)· ~oo·)· OiPJf.OA~ t)'l· 50,000 and not exceeding Birr I 00,000. "h/»t-·1· "hlJ h11C j'fi.ODllf'}fl'J h11C iif'li. OtnJf.OA~ oo<f>~ f.4>ITIA.: : 3/Where the criminal offence referred to in sub-article 1:1 OH.U tt'}4>1\ '}O·fl lt'}4>?t' (ji) fi'oo/\h·t'a>- a>'}~A (1) ofthis Article is committed by the use of force or f ·t-t.aooor 'I f.A Ooom4>'r flO. I:'} lDf.?" by an organized group, the rigorous imprisonment Ooo~t-~·)· hrY'I ft)~· "hfl&··l· :,.ITI·I: hi ~oo·)· "hflh shall extend from ten years to fifteen years. l.(; ~oo·)· h~ f.~l;>A:: 1A"I ~l'i.~N!!J J.-1../rA ~,.:Jt-'1· ,;.JII,nl 41'1'C i i'!i tMC t!.l 4"'} f7i.~ 'UI" Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7839 §I t'nlU h'}cf>?\ hL~~?" f\U?m'l' ooJ?~ h~t1C 4/ For the purpose of this Article goods seized within 1\ooorffl-l· 0?-?"~n r tnl.li~ ooflooC ())ofl'l' f·t-ftt the customs frontiers strip to be illegally exported shall be considered as contraband goods. m6tl. tJ:J> ff11-l·crnt: tJ:J> 'h J1.tf'l ·t-1.C1 .e~mt-A:: lf~j f"7~0COC lD'l~A 169. Crime of Fraudulent Acts II Any person who, knowingly or ought to have ~I Dlf'}~or?" (lor 'hfm<t> m.er attm:,. c'l.1llor OU;J'f been aware of the fact, imports or exports or tJ:J> h/\1\'l·l·: nAht\ r,..Y.l.?O-l·1 tJ:J> m1. ~,.,c attempts to import or export prohibited goods t1f11ll: hh1C llflmffl m.er hh1C 1\attflmffl-l· under the cover of legally declared goods shall be punishable with rigorous m.er m1. tt?C /\attfl?Cl·}· flJ"hl. 'h')J'.tf'l imprisonment not less than five years and not h~t?"fl-l· l}oo-}· ODiff1fl'l hhflC l}oo-}· ODif .enA1' exceeding ten years and with fine not less IJ.,._ 'hflt-·}· 'h'l h1lC :lit ODif,f')fl'l h1lC ~fit than Birr 50,000 and not exceeding Birr n Dll.en A1' oo.,.""" .e<t> ffiA : : 200,000. 2/ Any person who attempts to illegally import h_,..1/\~or m:,.l\1\ cp ;J :Woo.Y. 01\,e tf'Jo h_,..1"'i or export goods shall be punishable with (J:J>fD'f1 Ooo.t'.o:,. 01 m'l' Otf'l oo11t: m1. h?C rigorous imprisonment of not less than five "att ra 'Ill ·l· m.e?" htt1c 1\attra mffl-l· r,.,h l. years and not exceeding ten years, and fine not less than Birr 50,000 and not exceeding Dlf'l Tor?" 1'1 a>- hh?" fl-l· l}oo·}· ODiff')fl'l h ~,;.uc Birr 100,000 where the value of the goods l}oo·)· ODll.eOA'l' 1\'r 'hflt-·)· 'h'l hrflC jit concealed is more than 50% of the total ODiff1fl'l h1lC ~fit ODif.enA 1' r '1 ')ttrfl oocf>""" declared value ofthe goods . .ecJ>ffiA:: Ifct. "71-)l-'l Ooo'f:;t=-l-'1 9"Ah.,.l-'l OCIIIJ")ft-}- iltlDJ..f.K9" 170. Crime Committed by Opening of Parcels and ml~A Removal of Marks Iii nttu ttcr'1: h ')<#>?\ /?f2~ r,..oo/\h·t-or 1'4.-l· 1/ Where the offence referred to in Article 158 of this frf'L"oo(J)• (J:J>(J)·J /\Dll'1·1.A! ~,'))}, ') (J:J> h/\,1\(J)• Prociamation is committed with the intent to 1\oo!.ll/\:,. r 1'\DifOI\iH·: 1'\oofll.:,. m.er OD11'1Tor9" remove, mix up, damage or steal the goods or in tttJ:i') 'ht-il-') m.er t\1\or') (lor 1\oo'l'<t>¥" m.er any manner to procure undue advantage to himself or another person or to cause damage to any Dll1~or1r l'lor /\Of\?-~·)· nattl'l1l htf'l h~t?"fl·}· person, the punishment shall be rigorous l}oo·)· ODllf')fl'l hhi»C l}oo-l· Oatt.eOA'l' /J.,._ imprisonment not less than five years and not 'hflt·-l· 'h'l h-oc :m. nDllf1fl'l h-oc net exceeding ten years and fine not less than Birr 50,000 and not exceeding Birr 200,000. natt.en A1' oo<t>""" f ll<t> ffiA : : 2/ Where the offence referred to in sub-article (I) of J:l ntt.u h')<f>?\ 'HHl h')<f>~ (li) r·t-oo/\h,..CD- m'):fA this Article is ~committed by the use of force or by f_,..LOooor 'l.eA Oootncf>?" m.e?" 00·~1 an organized group the rigorous imprisonment shall OooY.t-)!·}· htf'l fiJ.,._ 'hflt-·}· :,.ffl·l: hhi»C 'hflh extend from ten to fifteen years. hflt- h?"fl·)· l}oo·}· h~ J?,J'.l.;JA:: lfcl'l .. fb=t=t'fr "''l..;f=P'l-1 OooiiJil ili)DIJ.LK9" lD'l~A 171. Crjmjpal Offepce by Carrjer Dlf')~or?" ~.~~1c m1. tt'IC ratt.?O· m.er m1. or"V' tt1c rD'f.l\h- tJ:J>fD':f·') htt:,.r ol\.e rtr'l ?"n')f·)· Any carrier who, in the absence of force majeure, flf,C:C h?·?"~h m1.·0 a>-m ltt-?L m.e?" h6Ti).'l unloads, loads or attempts to unload or load import or export goods at a place other than a customs port shall m.er 1\attt- 1~ m.er 1\oo 6Ti).') hlJOh l. hh r ra ·) · ~oo-l· be punishable with rigorous imprisonment not less than ODif,f')/l'l h~ti»C l}oo·)· ODII,eOA1' ?\.,._ 'hi»&··)· 'h'l five years and not exceeding ten years and with fine not h-oc :t7i. nD~~f')fl'l h·nc I <;7i. n att.eoA1' oo<t>""" less than Birr 7,000 and not exceeding Birr 15,000. f,<f>fflA:: ---------=-- --~ ----- Federal Negarit Gazette No. 82 9111 December, 2014 .... page 7840 ifft. ftw\htC"\bll oot?l AdJodJ-1' P'C'tt"J tllh-JQ-fl 172. Upautborjzed Use of E!ectropjc lpformatjof oom.,.r Exebange System . Any person who uses or allows another person to us~ the Authority's electronic information exchang4, 11"/"}~a>-9'" ila>- fll'li\Fl\fTJ~· ~J'1: ffl/\Fl\ffJ~··} system without authorization of the Authority shall be fh.l\.h-l·C"thll ool~ l\a>-a>-1' FC'H· f·f'fn4>oo punishable ~ith rigorous imprisonment not t~ss than. CD/!.9'" fl\·t-~4>Y..I\·l· 1\.1\ ila>- "'1-'lm4>9'" fY..l1 three years and not exceeding five years and with fine "'JY..lf~ hY'll·l· 'too·)· 011"/f')il'l ht,rll·l· 'too-l· not less than Birr 5,000 and not exceeding Birr 20,000. 011"/f.Ol\1' )t't· "llt-·)· "" h1lC t;7i. 011"/f'Jil'l h1lC tl7i. 011"/f!,Ol\ 1' oo4> ~ f!,4>fTJl\: : _if(tf. OU7 f(\dJo.,t oooflt OtllmdJo httA 1\g. llll.,#-&r 173. Pupjsbmept Applicable to Let:al Persops - .)>IIJt A legal person which participates in the commission of OU'? fila>-'rl· oorQ·}· f·t-ilma>- olJA OCD')~A U"? customs criminal offence in this Chapter as provided in o'J4>)t cno n·t-Y..~11a>- oowt.-l· mt.u ?'"6&-tt: Article 34 of the Criminal Code shall be punishable in 0-t-oo/\h·f: f7-9"~n CD") ~flo l- +tl4-f, Oottlf')O-)· 1.tt. accordance with Article 90 ofthe Code. OCD'} ~A U'l- 0 ')4>)t j UO(JI l ·l· f!,4>fTJl\:: ifai. f"7llt)J .,..,.qg.)t 174. Admjssjbility of Eyidepce OCD'J:l/\~ uo:,065). P'~ FC't-l· U'?'l Ol\.flo1· o'7fl1l~·l· Without prejudice to admissibility of evidences Ill\ :fa>- U1l- OOIP I. -l· fott 4>Cfl- II"/ ill ~P'l- presented in accordance with the Criminal Procedure :r -f' 4>1lf. ~ :fa>- "'JY.. -t-mo.,. lf cr fDII.h -t-1\· -l· Code and other relevant legislations, the following IT'Iill~P'l- Ott:C1: 11-l· 011"/lll~H· rf'4>1lf!, ~-l· shall be admissible evidences: f!,Cjt-:ftpl\!- ?il -'l :4.:J-A CDf!.r h.l\.n-l·C"tnll "7ll t. ~P' 'f I II digital or electronic evidences; J.l · oa>-~ n1C ru.., oilhflt httl\·l· frf'1"'i- ,.,llt.:C:P'l-l 21 evidence gathered by foreign law enforcement bodies; f.ll 01·9"~h cft1'1'C'I U"?"J 011"/llhOC 'I..Y..-l· 3/ evidence gathered by the Authority through the Ofl/\Fl\ffJ.,. frf'ilflilll- 11"/ill~P''f l process of customs control and law enforcement; 4/ documents prepared by the World Customs fil h6J>SDl- ?'"Y..fl :JC O·f'ffl1 O't/\9" o4>tt: Organizations in relation to classification of goods. 1-rc;.fl:Y. 1:c~·"#t r·t-11..?~ il~P. 'f:: h$A tar"Jt PART EIGHT "' "' ~"J21sP"f MISCELLANIOUS PROviSIONS iflf;. r1=rs.h oo211c;"f llllDIJ.2t2too-nt ~~'\:t M 1.tt.f'l? r1·rc;.n 6.J> "7hll"':f "" fl11:1: r1-rc;.n 175. Establish wept apd Types of Customs Warehouses 00..?11'} f h.t- .e (J) /!.9" f'? l\ 01 t\.., flo ·l· fottil (flo 1/ Temporary customs storages and bonded customs lf~a>- fl/\Fl\ffJ't· 0D1l.Offia>- ~J>1: OOIP/.-)• warehouses may be established for rental or private 1\.1:1.-uo- f!.l-1\/\·!: use upon obtaining permits granted by the Authority. J.l fCDA 'l.tt.f'f r1-rc;.n 6J> 11"/hll"':f CDf.?'" fCDA 2/ Public temporary customs storage or public bonded fl')1;1; f1-9"~h oo;Jf1'):- customs warehouse may be established, for rental use, by: U) oJ> f"7:.}:.}1f Ft- OottflJ'l~ f'}'71: 1:C~·l· i a) an enterprise engaged in freight transport; /\) foo;JI1'} o1t!\"?flo-l· Ft- 0rf'1."1."oo f')'?f: f:C~-l· ; b) an enterprise established to operate warehouse service; 11\' 17i.?:f~li 1..1.t,.l\ ~.?t-l· ,:'JII.''I "='I'C ii1 tJ"'C: o!t +'l K'li.X <t.r Federal Negarit Gazette No. 82 91h December, 2014 .... page 784 1 c) an enterprise established to provide industrial O·hf:*oo 1:C1:·}· I zone services; d) an enterprise established to operate customs 00) /J:1' fO?t h-t-"t\~ /» lr 001J..fit '1.1: f1'? 1: clearing services; or 1:C1:1· I ro,er U') O'lt\/»t:V'l~ ooootf 001J.lD"1 O?t1~lD-'r t\A e) any other person specified by directive of the (l(J)- l Authority. t\h.lrf, h?A.'?It-1· t\.**'r ,ei·"A,:: f./ f'?A. ttl.f'f f?·'rc;.h /J:I' O?thtJ?t~:- 31 Private temporary customs storage may be established, for private use, by: U) Ooo')'?/»·)· TC'~h·}· 1\f, O·,.LPD"'&· f /»&· a) a contractor engaged in a government project; or ·t-*lr~ I m,er b) any other person exceptionally authorized by the t\) 'lt\/»A.fll~· OA.~ IJ-'t:J' 001J.~.f1:t\1· t\A Authority. · (l(J)- l t\'?A. h?A.'?It-·}· t\.**'r .e:f...A.:: 91 f'?A. (1')1:1: f'l''rc;.h oo;Jti'):- 41 Private bonded customs warehouse may be established, for private use, by: U) /J:I>P'':f·') h4'l1' ~'I t\oo1i1' O+**oo 1:C1:1·I a) an enterprise engaged in the sale of duty free goods; t\) t\hc~:r ro.er t\1'?1: t}"D"' 'lA.+**oo b) a charity or other non-profit making organization; 1:C1:1·I m) 4'l1'CJ :J"hil fA.+h~t\'l.:fro-·) 1'&. c) an enterprise engaged in the manufacturing of /JJ> P'l·1CJ '?-flt}-f.l-1 Ooom4''r /JJ> P':"f') goods using raw materials and accessories 001J.fooC1· 1:C1:1·I ro.er acquired without payment of duty and tax; or oo) O'lt\/»A. fll'r oooo{,f OOil.lD(l') CJ?t')~lD-'r d) any other person specified by directives of the Authority. ""' (l (J)- l t\'?A. h?A.'?ftefl· "-**'r .el-1\A.:: f;l foo')'?/»1· f'l''rc;.h oo;JH') fOil.**ooro-c; 51 Government customs warehouse shall be established fOil..,. ~.(llD- Ofl t\/» A. fll~ .elfc;A.: : and' operated by the Authority. 61 The standards of customs warehouses shall be OOil.flDflllD- ooootf ,ero(l c; A.: : determined by directives to be issued by the iftl. rtrs.h ,..2n1 4-?t: Authority. J 76. Customs Warehouse Permit )il ttl.f'f f'l'rc;.h /JJ> O?thO?t~ ro.er WJ1: 1: f?-'rc;.h oo;JH1 t\h.&·.e h?A.'?It-1· t\DYt**tJD II Any person applying _for a permit to establish temporary customs storage or bonded customs h'l t\/» A. fll~· ~:I'1: fOil.mf,.f fl lD-:- warehouse, for rental use, shall submit his application U) fOil.fh'llD-~lD-') f/»6- · t},eH· . f01J.?A.?\ to the Authority together with: O?tfll)f I a) documents showing the specific activities of his business; t\) Plr(l)o') t\01Jh'llD1 fi'fltnlD-') ~:1>1: f b) the license issued to operate the business; m) hooA.tt~ 1:C1:1· hlf~ ffh'? flro-H· f+flmro- c) certificate of registration where the applicant is an oolf'l·1 fl11l.fl:J'?1' "~1:! enterprise; oo) foo;JH't-1 f01, '1"1 J d) the building plan ofthe warehouse; 'IX' F~deral Negarit GazeMe No. 82 9'11 December. 20 I! page 7842 U') /100,?117·'1 noo.?H7· 1101f. h01f~ IJ!~>)IJ'·f· \'00~'} e) declaration of commitment to enter into an 'Pll·l·c.,· t'Olf:l'l floolf7· t'·t·om Olfl..?'J6bl r insurance contract for the warehouse and the goods to be stored in the warehouse; l.) oo,:Jt-17· 11/J:J>f/J:f- ),<f'tryoo~c; .{'.tJ'}7·l· ),{l&.l\'1, f) documents showing that the warehouse is t'lf'i· OO''ftJ'f/J:l'·'} Olftry.'H:'} t'Olf.Yl\f, .Olflll.'P. I equipped with apparatus neces·sary for proper storage and safety; 0) t'"/11C hti. ~. 001\J' <I!'T'<. '} o, c; g) his tax identification mtmber; and 7i) fl'liiP't.V'l7· ooootY t'Olf.mt'<l! 1\.1\.,:l'· O'IJ!. :l'·'}! h) other documents specified by directives of the h01fooAh;J:cn- ;JC ),yf,fi Olf.PL-n ),fln·l·:: Authority. 2/ Any person applying for a permit to establish temporal) ~J -'l.ttYce r·J·rt;.n o:J> D1fhD111' mf.r w>~~ customs storage or bonded customs warehouse, for t''/•9"(,.)1 OO;JH'} 1\"Jb"\ )\'Jf:\"Jfr..}• fl01f<J:<J:9" private use, shall submit his application to the Authority h'li\P.'Afll'l· t.J>~ t'Olf.mf•.P OlD- flii.P'b"\ffl7· together with documents specified by directives of the fl01f.Ymfllro· ooootY ooU'lA· t'Olf.mt'<l! 07J!.:l'·'} Authority. h01fooAh:J:a>- .?C ),yf.t' Olf.Pl.-n ),fln·1·:: 31 The validity period and conditions of renewal and tl r·1·r<.n oo .?H'} t.:J> ~ tn.Y· t'OlfA~ f,n·1· ?.H.: revocation of customs warehouse permit shall be t ..<I>Pr. t'Olf.;J·.f.{lfl·l· V·'l.;F "h'i t'd.<J.U'L1tn·l· O·'l.;F prescribed by directive to be issued by the Authority. '11\P'b"\fll'l· llOlf.YlDflla>- ooootY f,CDO'it,"\:: 4/ The detailed conditions under which customs warehouse are established, utilization of such W t''1·9nt;.tJ oo .?H'} t'DlJ. <J:<J:rn·l·'} 11C11C V·'l.:J': warehouse and the rate of customs warehouse permit ),m:J><f'oo·') "h'i \''1·9"<-n oo,?H'} t •..P~ Olfa>-lil>l.'i issuance and renewal fees shall be determined by CT?I'\Y. ?i ntt:.r ·I· oo'} noYJ. 7.ll·l·c:f. rnc n. ·l· Council of Ministers regulation. nCT?.mfll .f. '}-fl f. moe,· A:: 177. Accessjbi!ity of lpformatiop lfctZ. fool,){ Tl.lr 11'1-l- 1/ The Authority shall make easily acct:ssible to users M fliiP'Afll'l· r·1·r<.n ;n·n·· "h'i r:rttt~ ),oo~.f.-n·>c; c'ustoms laws and relevant information pertaining to 1\.11.. :}·· t''l·tJOt;.)l ), u 't·C'} t'oYf.oollh·t: ),"/'1-fl tariff classifications and other matters relating to customs·operations. Y"ra>· oot.'P.f/J:f. ll·t·m:J>D'J.f/J:f. fl</>"1\· ·t·Y.t·'li "hVUf'l· ff.C.?b"\:: 2/ The information referred to in. sub-article (I) of this Article may be made accessible through publications f!.l ntt. tJ ), '}4>1\ ')O·ll ), '}4>1\ (?i) t'·,.oollh·t:·l· and electronic information •system, as may be ool,'P,)IJ:}·· "h'}.V.),"}flfl· flrh·l·oo.Y•:l~'i MbfbtJ·l·C'7.tJ{l appropriate. t'ool.'P. P'C<i·l· /,01fltf.7·l· ·I·Y.t·1i ll.f.L'I· f,:}~"fl·:: 31 Where information made accessible pursuant to sub- article (2) of this Article is amended or changed, il 1:1 nH.u /t'}<f>~· ·w·ll /t'}<f'Y\ UO oou•t.·l· ·I·Y.t·'li shall be communicated to users in the same manne1 ll·t·Y.L'I ool.:'i "f· tT'J?i?iY mf.9" 1\a>·'T' t'·t·Y.l.'1 prior to its implementation. "h').~.lf'l ·I·"J'lt·Cf? hooY.l.'l· fl&,·l· ·l·m:J>01f.f1J'1'· fl·t·ooflflf, oo'}'J.~· "h'M.Yo,.<t?·l· ooY.l."J /,1\n·l·:: 178. Pybljcatjon apd Djstrjbytjop ofCystoms Forms lf{tt. t'1-9'"<.h ~Pl-1 ill\01fitT9'"'i '"lfllrt;Q.T 1/ Forms necessary for the completion of customs formalities shal l be prepared and published by the ?if 11'1·9"'.-n £;;C01fll.·l: t'Uif.Yllt.l!\'1· .P y:f-·) UifH;J~·l · c; Authority. 01ft'H·9n t'Olf.:f·l\m- lli\P-'6'\fll'l· f,lf'.'{!\:: ~/ flfliiP'6'\tTJ7· t •.<P~ ltAif'l flll·f·<#>C: D'J·g:o>·9" om· 2/ No ·person may possess and distribute customs form: t''l·9nt,.)l .P ?'·}"-'} oo.f'11'i CT?O&·Q.),·}· /,f.'·f·t:\9":: unless authorized by the Authority. lf{tfi. f'l-9'".;-h i'i-9'" oo-fi-}- D'J '}~:a>-9... r·1·r<-n o·r=- 179. Ri2hts of Cystoms Officer Any customs officer: M P't·O>·') fl·l·?fl.O)o oo'}'/.f: noomfll·l· "f· "hYII nt.aoom· ~c·1.·l· rn·> Y·1· IID'J. </>l.:1ln·l· nll II shall be entitled to the services of an advocate at th expense of the Authority or to be represented by th flfJftP'AtTJ~· OJ(J;). Y1 l'·fl-l''l lt'll\'7"·"}· >t'}.';. .f''l~ Authority's attorney in legal proceedings instituted rof.9" YfJftP'l\fll~· ~'//./,.~· >t'}~.ht.·hCtt·)· against him in connection with any act committed in the course of properly discharging his ofticial duties: f.Y.l.;Jl\ l ?./ may not be held liable to pa)· compensation for any fll flli.U t,cp'f: f:'}.?'l.?J:f. uou•t.·i· fie}>'} Afl'i damage arising from any bona fide action taken 0/,.tJuoa>· ·t·'?(}C ftlT'i.Y.Cll '/•.';·)· ltl'\ h '}.t.;,htr:A under the provisions of this Proclamation. t,f,mY-l-9"=: t89,~.; Power to Issue Re1,mlatjop apd Djrectiye 1ft, ~1il'l ooootf f'"lm-tTJ+ P'AtfJ1 1/ The Counc il of Ministers may issue regulat ions ?if YO'f/.~.ll·)·C:f. 9"nC rl.·)· f,U'} lt'P1: fttTI/ll/..'1-'J" necessary for the implementation of this YO'f/.fll/..l\1· f.'}(l:O,'·'} ft .J'mnl f.:l'-1\A:: Proclamation. ill llftP' A tTJ~ · f,U'} lt tp ~:·ci fill. tJ lt '}.,~· 'W·ll 1, '}.,~· 2/ The Authority may issue directives necessary for the implementation of this Proclamation and regulations (?i) ~ uou• t.·l· YO'f/.mm· .r:}(l:l···} ft 0 '1llt:Nr issue~ pursuant to sub-article (I) of this Article. YO'f/.f{l/,,l\'1· uouotf JD:}'-·} ft.J'OJfl} f,:f·I\A:: U't/i. htt.,.1i<- ih1l-'i hftt\.1\-l- ift')l- _,.LJttnt.~+ 181. Repeal apd the Applicability of other Laws II The Customs Proclamation No. 6?.2/?.009 is· hereby repealed. AI Y1·9"C:.n ],cp~- ¢1'C ~-~ nill~i'i.?i flii.U lt'P?:· ·f'7i~:A:: '2/ No Jaw or customary practice may, in so far as it is inconsistent with this Proclamation. have force or ill f ,tJ '} 1,tp~· YO'f/.J'l'} O'f/CJ~;OJ· ?" th'? O>f.Y" effect with r~spect to matters provided for by this ft,u•t·C l\9"f: fiH.U t,cplf: f'·f'uofth·J; 'l·~f" :l'·'} Proclamat ion. fiO'f/,Oo(th•)• •I• /,.9.0'f/. ~·)· 1tf,'i'/.OJ-9n:: 31 Without prejudice to the provision of sub-article i.'l YH.U t, '}<f>)t '}O·ll lt'}</'1\ On f.•') ;J'l. h '}f.·t·mflc/' (2) of this Article. existing regulations and lf'i' ~(}C f. '}(l:f·CJ ooootf JD:f. flit U ''cp ~:· directives shall continue in force until replaced b) uou•t. ·)· fllT'I.mm· lt~i'l f.'}(l:}··c.· uouotf?J:r new regulations and directives issued hereunder. >ti'lhlTfi.·f'h· f:li'l ·1'/..~0'f/.~:J':fa>· f,.p'fftA:: if'tl. roo7i;ntt ~1,21 182. Trapsjtory Proyjsjops Without prejudice to the provisions of other laws cases flt\ft.. :)'. U'r'1: Y ·f'f-~1'/a>· >t'}f.·f'mflcf> lf'i' f.U t,cp~: \ pending before the effective date of this Proclamat ion h~CJfl·)· 4''} fl/,,•)· rl ~uot;. 'l·~f·:)'. fl~flla>• U'? shall be disposed in accordance with the previous laws. uo(lt.·)· tr~9.0Tt t'l:;:ft·:: lfitr. h'f'1f. fDJ.fJ'IOT 1,tL 183. Effectjve Pate This Proclamation shall enter into force on the date of f,u lt'P'f: fl~·f.t·A ~.?t·l· .?H.tTJ :J"·l·lfl' hmtTJfl·l· cf>'} publ,ication in the Federal Negarit Gazelle. ~sroc ro'l f, lf'JA:: Done at Addis Ababa, this 9 1h day of December,2014. MULATU TESHOME (DR.~ P.IC oo-1\-f: _,.(roo PRESIDENT OF THE FEDERAL D'EMOCRATIC r h.+r-ta1 4-R.&-1\'f "l'l"h&-f\l'f REPUBLIC OF ETHIOPIA &Tilt\h 1~ti.J11t-