Single window valuation system cargo tracking

18.4 Appeal Procedures
A complainant who is not satisfied with the decision of ERCA’s 
Complaint Review Section or the Director General may take an 
appeal to the Tax Appeal Commission within one month from the 
date of such a decision.
The Tax Appeal Commission will not entertain the appeal unless the 
disputed duties and taxes are paid.
If there is dissatisfaction with the decision of the Tax Appeal 
Commission on the ground of error of law, an appeal can be made 
to the Federal High Court
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within one month from the date of 
the decision. The Federal High Court will make a determination 
on the question of law and return the case to the Commission.
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However, payment of the duty or tax determined by the Tax Appeal 
Commission is a prerequisite to get a hearing. An appeal to the next 
court of appeal (the Federal Supreme Court) from the decision of the 
high court may be made within thirty (30) days of the decision of the 
lower court.

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19 Miscellaneous issues 
19.1 Tax Incentives
A tax incentive is a privilege given by the Government to encourage 
and expand investment, especially in the manufacturing sector, 
to strengthen domestic production capacity, to motivate investors 
engaged in export trade and, thereby to accelerate the economic 
development of the country and improve its people’s living 
standards.
The main laws that cover tax incentives are the Investment 
Proclamation No. 769/2012 and Regulation No. 270/2012 on 
investment incentives and investment areas reserved for domestic 
investors. The main law that covers export trade tax incentive is 
Proclamation No. 768/2012. Furthermore, tax reduction or zero 
rates, the Second Schedule Directive, is issued by the Ministry 
Directive No. 45/2008EC as amended on sene 23, 2008 EC.