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Ethiopia - 1.3 Ethiopia Customs Information
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Duties and Tax Exemption 

National Customs Legislation and Regime 

Customs regulation clearly stipulates that a government agency must budget for and pay tax on humanitarian cargo except the Disaster Risk Management and Food Security Sector (DRMFSS) which has a duty-free status and Ethiopia Disaster Risk Management Commission (EDRMC), Ministry of Education (MoE). All humanitarian cargo irrespective of its urgency must be processed by the respective government agency approaching the humanitarian agencies for the assistance program. A project document must also be deposited with the customs Authority to verify to which category each import/consignment belongs. This does not include items that WFP imports into the country for its own use, in which case the Ministry of Foreign Affair clears the items on the basis of duty-free status.  

For contact information regarding government custom authorities, please follow the link below: 4.1 Ethiopian Government Contact List

Emergency Response 

Agreements / Conventions Description 

Ratified by Country?

WCO (World Customs Organization) member 

Yes, 06/08/1973 

Annex J-5 Revised Kyoto Convention 

Yes 

OCHA Model Agreement 

N/A 

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) 

No 

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) 

N/A 

Exemption Regular Regime (Non-Emergency Response) 

National Customs Legislation and Regime 

Capital goods importation request of duty free, by governmental agencies and non-governmental aid organizations shall be accelerated, upon which the following documents are submitted to the ministerial organization. 

A. Documents to be submitted by non-governmental aid organizations: 

1. Project agreement document with the appropriate government organization, being approved by the federal Government or regional administrative organization. 

2. Valid registration certificate, of the organization registered either from the Ministry of Justice or regional Justice Bureau. 

3. Document of agreement proposal. 

4. Loading document. 

5. Packing List and Commercial Invoice. 

6. Donation certificate, if the capital goods obtained by donation. 

7. List of capital goods and equipment. 

8. Certificate of Origin 

9 . Supporting letter written by the appropriate federal or regional government organization where the NGO is working. 

B. Documents to be submitted by governmental agencies or organizations: 

1. Application letter of the appropriate agency or organization. 

2. Project profile. 

3. Packing List and Loading document. 

4. List of capital goods and equipment; 

Organizational Requirements to obtain Duty Free Status 

United Nations Agencies 

Memorandum of Understanding must be signed between UN Agencies and Ministry of Foreign Affairs to obtain a duty-free status. A letter of understanding regarding duties and Taxes exemption must be signed between UN agencies and Ethiopian government for each project. 

Pre-conditions required  

1. Parties requesting for duty-free importation, shall attach the following documents together with their application: 

  • Photocopy of Renewed investment permit (If the project is under duty, then work permit); 

  • Invoice, made by the name of an investment permit or organization. 

  • Loading document, made by the name of an investment permit or organization. 

Without Prejudice to submit the list of Information Mentioned under Number 1-4 

1. Investors shall submit endorsement of loading document, where import is made by letter of credit. 

2. Investors shall submit foreign exchange application for import and purchase order where import is through Cash Against Document (CAD), Telegraph Transfer (TT); 

Franco-Valuta privilege 

1. Where the investor is Ethiopian National Residing abroad and sole owner, then letter written by the Ethiopian Embassy stated that the Investor resident is abroad and thereon Authenticated by the Ministry of foreign affairs. 

2. Besides, the condition mentioned under letter A, foreign resident shareholder shall submit, legal document that describes collaboration of the share is made in kind, where the investor is an association. 

3. Foreign nationals of Ethiopian Origin Identification card /yellow/ vested by the Authority of security, Immigration and Refugee affairs, where the investor is sole owner. 

4. Besides, the condition mentioned under letter A, foreign resident shareholder shall submit, legal document that describes collaboration of the share is made in kind, where the investor is an association. 

5. Domestic investors who got a donation for their investment except vehicle. 

An Investor who bought imported equipment temporarily Duty free shall submit 

1. Evidence, that describes the goods were imported duty free formerly 

2. Document proving for, an appropriate government organization who have agreed, imported equipment temporarily duty free, 

3. Now on wards because of the completion of the project, can be sold. 

4. Sales contract agreement 

Goods bought from Bonded Warehouse Duty Free 

1. Loading document, for the goods loaded. 

2. Sales contract agreement 

3. Whereas, accompany letter written by the sales organization to our institution. 

The quantity and type of goods, whereas tax is unpaid, sold from bonded ware house, price sold, the name of an investor who bought the goods and loading document for the goods loaded shall be submitted. 

Project, eligible for import of Radio communication duty free, in accordance with the prior permit of the Authority of security, Immigration and Refugee affairs and Ethiopian Telecommunication Agency. 

Non Governmental Organizations 

NGO's arriving in Ethiopia must sign a draft agreement with Ministry of Justice. This ministry will issue a registration certificate to operate in Ethiopia. NGO’s must explain the reasons to work in Ethiopia and also should provide some documentation on the organization: 

  • Prospective project proposal 

  • Organization rules & regulations 

  • Documentation on activities in others countries and partners 

  • Registration document from their country of origin 

This agreement is valid only for three years and must be renewed after such a period. Renewal will be done according to performance evaluation by Charity & Societies Agency on the programs and good working relationship between NGO and the Ethiopian government. If NGO’ s operation on only one project they must get a permit from that specific country, However, if they want to participate in more than two projects their operation agreement must be signed by the Federal Government. 

Exemption Certificate Application Procedure: 

For contact information regarding government custom authorities, please follow the link below:  

4.1 Ethiopian Government Contact List 

Duties and Taxes Exemption Application Procedure 

Generalities

As required under Customs Regulation, all customs formalities must be handled by a clearing agent. Humanitarian organizations, including NGOs cannot have direct contact with the customs authority without the direct involvement of the clearing agent. 

To prepare the declaration the forwarding agent needs to get the bill of lading, Gift certificate and other supporting documents (see document requirements below). Then, the forwarding agent prepares the declaration to be sent to the counterpart in order to get the request of exemption that has to be signed by the concerned counterpart office before it is submitted to the clearing agent for further processing of the documentation and finally this document has to be scrutinized by Addis Lagar customs before its validated by the appointed customs officer. 

This whole process can take around ten to twelve days. 

Process to be followed

 n/a 

Exemption Certificate Document Requirements 

Duties and Taxes Exemption Certificate Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicle & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

Invoice 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

AWB/BL/Other Transport Documents 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Donation/Non-Commercial Certificates 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Packing Lists 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Other Documents 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Customs Clearance 

General Information  

Customs Information 

Document Requirements  

NGOs 

1. Project agreement document with the appropriate government organization, being approved by the federal Government or regional administrative organization; 

2. Valid registration certificate, of the organization registered either from the Ministry of Justice or regional Justice Bureau; 

3. Document of agreement proposal; 

4. Loading document; 

5. Packing List; 

6. Donation certificate, if the capital goods obtained by donation; 

7. List of capital goods and equipment; 

8. Supporting letter written by the appropriate federal or regional government organization where the NGO is working 

UN Agencies 

Agency's request for duty free importation shall be accompanied by the following documents: 

  1. Bill of Lading 

  1. Gift Certificate 

  1. Invoice 

  1. Packing List 

  1. Non-GMO certificate 

  1. Certificate of Origin 

  1. Health Certificate 

In case of NFI's, the following documents must accompany the request letter: 

  1. Bill of Lading 

  1. Invoice 

  1. Packing List 

  1. Certificate of Origin 

The documents are submitted to a clearing agent, which should be sent to the respective counterpart office for the budget / duty-free letter based on the project type. The letter and the cargo documents shall be submitted to Customs for the final clearance permit. 

Embargoes 

None 

Prohibited Items 

Weapons, Drugs and Some Telecommunication equipment 

General Restrictions 

 

Customs Clearance Document Requirements 

Customs Clearance Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicles & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

D&T Exemption Certificate 

Yes, Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Invoice 

Yes, Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

AWB/BL/Other Transport Documents 

Yes, Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Donation/Non-Commercial Certificates 

Yes, Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Packing Lists 

Yes, Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Phytosanitary Certificate 

Yes, Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Other Documents 

Yes, Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Yes Original 

Transit Regime 

Transit Regime 

  • Unaccustomed goods shall be transported under customs control from one customs office to another or from entry to exit or c clearance office. Goods in transit should be transported through the prescribed routes designated by customs within a given limited standard time period as set by customs. 

  • Transit Request: Declarants should forward their transit request to clearance and Transit Control office in a way of filling in the Ethiopian Customs transit application and permit format annex 7.10 together with required supporting documentation according to clearance requirement check list annex of the transit manual. 

  • Processing of Transit operations: Processing of transit operations shall follow the principles and standards described in Part six of the transit manual. 

RESPONSIBILITY OF AVAILING TRANSIT GOODS TO CUSTOMS 

The declarant shall commits himself upon requesting for transit operation to the responsibility of paying duty of transit goods, follow the prescribed custom routes for transit together with finally availing the transit the transited goods to customs office of destination and notify same to the office of departure. The carrier as well has to commit itself to customs for transiting the shipment to customs Transit and clearance control offices within a limited time and through prescribed routes by the freight declaration format annexes 7.21 of the transit manual. 

 

Import clearance for 3-AXLE CARGO SEMI-TRAILER 

1. FUNDAMENTAL REQUIREMENTS   

Trailer type                   :  Three axle Cargo Semi-Trailer 

Gross trailer weight      :  30 ton 

Kerb weight                  :  Shall be indicated 

King pin                        :  Heavy duty, Dia. 31/2” 

 2.  BODY     

Body length                       :  12000mm 

Body width                         :  2500mm 

Side & rear boards height  :  800mm 

Front board height             : 1600mm 

Ground clearance              :  300mm(fully loaded) 

Overall length                    :  17,000mm(Tractor & Trailer) 

Trailer’s fuel tank               : ≥ 400 Liters  

Water tank                        :  80liters, aluminum, with sufficient support 

Mechanical operated roller which for winding cables at convenient  place: 12 required                    

Twist lock for container     :  8 required                                                                                                        

Tool box: 60 x 60 x50cm   : 2mm thickness required.  

3.MATERIAL  

Construction                    :  All steel 

Loading surface               : Checkered steel 

Material thickness            : 5mm 

Roping hooks & winches :  Sufficient number shall be provided along the two sides, front & rear board   

  4.  CHASSIS  

4.1 Frame 

Construction      : Shall adequately support the gross weight of the trailer                                                                               

Cross members : Sufficient number shall be provided to withstand rigorous on- and-off the road conditions.                                                                      

Chassis flange   : Must be one piece 

4.2   Bumper 

            Manufacturer's current standard heavy duty rear bumper shall be installed. 

4.3.  Mud Guard 

           Rear with flap : required 

           Front               : required 

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