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17 Customs offences and penalties 
17.1 Introduction
The RKC defines a customs offence as any breach, or attempted 
breach, of customs law. It furthermore establishes standards and 
recommended practices for the following terms and concepts:
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• Field of application;
• Investigation and establishment of customs offences; 
• Procedure to be followed when a customs offence is 
discovered; 
• Seizure or detention of the goods or means of transport; 
• Detention of persons;
• Administrative settlement of customs offences; and
• Right of appeal.
Rules on customs offences and penalties are guided by the RKC. 
According to the Ethiopian Customs Proclamation, any breach, or 
attempted breach of the statutory and regulatory provisions relating 
to the import, export, movement, and storage of goods for the 
purpose of customs is an offence. There are three elements that 
need to be established to conclude an offence has been committed.
1. There must be an intention or negligence to motivate the 
offence/crime;
2. There must be an actual offence; and
3. The offence has to be legally stated as an offence in the 
statutes.
The Customs Proclamation distinguishes between two types of 
customs offences and penalties:
72 RKC, Specific Annex H, Chapter One.

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ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
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73 Chapter 2 does not include offences committed by customs officer in executing his/her 
duties.
74 As per Article 3 of the Criminal Code of 2004.
75 The administrative penalties are imposed and executed by the authority while enforcement 
is carried out by impeding the release of the goods which are related to the offence until the 
fine is paid.
• Customs offences and administrative penalties under Chapter 
1 refer to the frequently occurring minor irregularities in 
trade and customs operations. The penalties are designed 
to rectify and punish offences with a minimal disruption of 
trade, as long and costly criminal proceedings would be 
disproportionate burdens on trade and on the flow of customs 
operations; and Customs criminal offences and penalties 
under Chapter 2
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are higher offences that mostly carry 
imprisonment for those convicted. The general principles 
embodied in the Criminal Code of 2004 are applicable for the 
criminal offences,
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unless the Customs Proclamation expressly 
provides otherwise.