Single window valuation system cargo tracking

14.2 Obligation and Liability to Pay Duties and Taxes
Unless otherwise provided by law or treaty or decided by the 
government, duties and taxes shall be payable for any imported or 
exported goods. The declarant is liable for payment of the duties 
and taxes imposed on the goods, as well as penalties and interests 
incurred due to default thereof. Where a customs clearing agent 
commits an error resulting in the non- payment of duties and taxes, 
he/she shall be jointly and severally liable with the declarant for the 
payment of the unpaid duties and taxes, as well as penalties and 
interests incurred due to default thereof.
14.3 Applicable Dates for Assessment and Payment of 
Duties and Taxes
Unless otherwise provided by law, the law in force on the date 
of acceptance of the goods declaration or the date of correction 
under Article 93 of the Customs Proclamation is enforced for the 
assessment of duties and taxes on import or export goods. Where it 

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ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
120
68 Note, however, that under current practice duty and tax payments have to be made before the 
submission of a declaration with ERCA.
is not possible to determine the date of submission or acceptance of 
the goods declaration, the duties and taxes shall be assessed on the 
basis of the law in force on the date determined by ERCA.
Unless the amount of the duties and taxes indicated on the 
goods declaration is different from the amount obtained through 
calculation, duties and taxes are paid immediately when informed of 
such amount by the customs officer.
68
14.4 Assessment of Duties and Taxes on the Basis of 
Advance Information
Duties and taxes may be assessed on the basis of advance 
information submitted to ERCA by the declarant before the goods 
enter the customs port. The duties and taxes assessed on the basis of 
advance information remain valid even if the amount of duties and 
taxes is greater than the amount obtained from the assessment made 
after the goods enter the customs port.
The assessed duties and taxes made on the basis of advance 
information are valid if the goods enter the customs port within 
three months.