Single window valuation system cargo tracking

• Not returning samples or damaging them results in a fine 
equivalent to twice the amount of such duty and tax and is 
in addition to the cost of the value of the goods and duty and 
tax payable on the goods. If it is not possible to return samples 
due to their nature or due to their being used for analysis, they 
can be considered as returned.
• A carrier will be fined no less than Birr 2,000 and no more 
than Birr 5,000 if he/she neglects duties in the following ways:
a) fails to submit travelers or cargo manifest in the 
proper time;
b) allows an unauthorized person into the means of 
transport;
or
c) delays the departure of the means of transport 

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80 The 12 hours limit addition is found in the directive.
(for12hours
80
) from the customs port (designated place 
for unloading, storage and loading of import, export 
and transit goods) without informing and getting 
approval from the customs officer.
The schedule for fines for offences under (a) is the 
following: 
• for a first offence, Birr 3,000;
• for a second offence, Birr 4,000; and
• for a third offence and more, Birr 5,000.
The schedule for fines for offences under (b) is the 
following:
• for a first offence, Birr 2,000;
• for a second offence, Birr 3,500; and
• for a third offence and more, Birr 5,000.
The schedule for fines for offences under (c) is the 
following: 
• for a first offence, Birr 2,500;
• for a second offence, Birr 4,000; and
• for a third offence and more, Birr 5,000.
If two of the offences (a) to (c) above are committed 
concurrently, this will result in a penalty of Birr 3,500 
for a first offence, Birr 4,000 for the second, and Birr 
5,000 for the third and after. If all three offences are 
committed concurrently, this will result in a fine of Birr 
4,000 for a first offence and Birr 5,000 for the second 
and after.
In addition, loading, unloading or attempting to load 

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81 This regulation is currently applicable but is under review.
or unload goods in the absence of a customs officer 
carries a fine of no less than Birr 7,000 and no more 
than Birr 10,000. The schedule for the fines for this 
offence is the following:
• for a first offence, Birr 8,000, and for a first 
attempt, Birr 7,000;
• for a second offence, Birr 9,000 and for a second 
attempt, Birr 8,500; and
• for a third offence or attempt and after, Birr 
10,000.
• A permit holder who fails to fulfill warehouse permit 
conditions will be sanctioned according to the administrative 
measures set in Directive No. 112/2008 EC. Fines vary from 
under Birr 50,000 to Birr 100,000 and are divided into 
measures imposed for not fulfilling the requirements generally 
and those focused on properly performing duties. The penalty 
for not fulfilling the requirements generally is, for first time 
offenders, Birr 50,000, while repetitive and concurrent 
violation carries a penalty ranging from Birr 70,000 to 
100,000.As far as poor or improper performance of duties is 
concerned, the sanction is Birr 70,000 for first time offenders 
and Birr 100,000 thereafter.
Additional administrative measures are also indicated as 
possible penalties to be legislated in a future directive. 
Meanwhile, Arts 10 and 11 of the Customs Warehouse License 
Issuance Council of Ministers Regulations No. 24/1997
81
specify the cancellation of a warehouse license as a penalty 
for some of the violations mentioned above.