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to the customs officer together with the supporting documents in
hard copy as well as electronically. ERCA
verifies and confirms the
declaration without delay and notifies acceptance in writing.
If ERCA has to reject a declaration, the declarant will be notified
in writing, and the reasons for rejection will be explained. Possible
reasons for rejection include missing required documents or errors
in completing the declaration.
5.7 Amendment of Declaration
In principle, the declarant must make sure that the declaration and
supporting documents are complete and correct before they are
presented to ERCA. In particular, errors
committed through gross
negligence or fraudulent intent which are found after the declaration
has been presented will be penalized. However, a declarant
can amend some of the particulars in the declaration before it
is accepted and taxes and duties are paid on it. It can also be
amended after it has been accepted but before it has been assessed.
After
assessment, the declarant can request that ERCA amends the
declaration. However, once the ERCA has found irregularities in
the specifics of the declaration or if it has notified the declarant
its desire to examine the goods, the
declarant cannot amend the
declaration unless there is good cause.
Some specific examples for situation where the declaration can be
amended are:
• When a claim for refund of duties and taxes is submitted
within one year after the goods are imported or exported
upon completion of customs formalities,
the declaration can
be amended.
• ERCA can amend the declaration to collect the duty and tax
that is not paid or paid at a reduced rate and to correct the
difference in an export declaration.
• When the goods are not imported partially or entirely within a
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42
period of three months after a goods
declaration is registered
and duty and tax are paid or guarantee furnished, the goods
declaration will be amended.
The responsibility and rights to amend goods declarations are as
follows:
a. The declarant can amend a goods declaration before
acceptance is issued
by ERCA and payment is made;
b. The customer service department
can amend a goods
declaration before acceptance is issued by ERCA and after
payment is made;
c. The goods clearance team can amend a goods declaration after
acceptance has been issued by ERCA and payment has been
made;
d. The post clearance audit department can amend a goods
declaration when duty and tax have not been paid or paid at a
lesser amount;
e. The customs procedure department can amend a goods
declaration after the customs procedure is finalized and a copy
of final declaration is issued.
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