Single window valuation system cargo tracking

15.3 Deferred Payment
If the post-clearance audit reveals that duty and tax were not paid 
or were paid in a lesser amount than payable, ERCA may collect the 
outstanding amount from the declarant within five years from the 
date of default of such payment.
Furthermore, where the payment was deferred due to the fault of 
the declarant, a penalty of 10% and bank interest thereof, calculated 
at the highest current lending interest rate applied by commercial 
banks, will be paid in addition to the duties and taxes.

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ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
125
70 See Article 41 of the Tax Administration Proclamation No. 983/2016.
ERCA may exonerate the declarant from penalty except the payment 
of the duties and taxes with interest where the declarant discloses 
and consents to pay the deferred amount following the written 
notification of ERCA’s audit schedule.
Upon a sufficiently justified request by the person responsible for 
the payment of the deferred amount of the duties and taxes, ERCA 
may allow the payment to be effected in installments, together with 
interest thereon.
If the debtor fails to settle the deferred amount of duties and 
taxes together with the penalty and interest claimed, the seizure 
procedure prescribed under the Tax Administration Proclamation
70
will be applicable to the property of a debtor.

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16 Securities to guarantee payment of 
duties and taxes
16.1 Furnishing of Security
ERCA may require the provision of security to guarantee the 
payment of duties and taxes or compliance with the requirements 
related to a duty and tax exemption privilege.