ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
22
transport the good from the original port of loading to the port
of entry in Ethiopia, the transport insurance paid and other
charges such as loading and unloading charges, port charges,
etc. The duty rate varies depending on the type of imported
goods and ranges from 0-35%.
• Excise tax is charged on selective goods such as luxury goods,
basic goods demand for which is hardly affected by price
changes, goods that are hazardous to health, etc. The excise
tax is computed on the basis of the CIF value plus the amount
of the customs duty payable. The rate of the excise tax varies
depending on the type of imported goods, from 10%-100%.
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