Single window valuation system cargo tracking

8.2.3 Temporary Importation
Temporary importation takes place when goods enter a customs 
territory for a limited period of time and are then removed from the 
territory again, unchanged, and without any duty liability arising.
In Ethiopia, goods necessary for the following purposes may be 
imported temporarily:
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a. Trade promotion;
b. Technology transfer;
c. Tourism and cultural exchange;
d. Construction works;
e. Consultancy services; or
f. Relief.
Spare parts and other consumable goods are not allowed to be 
imported temporarily.
The goods declaration used for clearance of temporary imported 
goods is IM-5.
ERCA may refuse to authorize the use of the temporary importation 
procedure where it is impossible to identify the goods. However, 
ERCA may nevertheless allow temporary importation where, in view 
of the nature of the goods or of the operations to be carried out, the 
absence of identification measures is not liable to give rise to any 
abuse of the procedure.
Once ERCA has authorized temporary importation and received 
a security, goods may temporarily be admitted duty and tax free, 
subject to their re- export. Nevertheless, duties and taxes must be 
paid on the depreciated values of temporarily imported goods upon 
their re-export, based on the tariff currently applicable.
56 Temporary importation pursuant to these reasons may also be granted to goods already placed 
under another customs procedure.

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Temporarily imported goods can also be used locally by paying 
duty and tax when it is approved by the Ministry. Furthermore, 
ERCA may permit the transfer of temporarily imported goods for 
construction works or consultancy services, within the authorized 
period, to other duty free right holders with respect to similar goods.
The time limit for temporarily imported goods to stay in Ethiopia 
depends on the purpose of the temporary import, as follows:
a. Goods for tourism, cultural exchange or technology transfer: six 
months;
b. Goods for trade promotion and welfare services purposes: two 
months from the date of completion of the trade promotion or 
welfare service;
c. Goods for construction works, consultancy services, and welfare 
services or as per a project agreement: these goods must be re- 
exported within the period specified in the project agreement or 
within three months after the completion of the project or welfare 
services. ERCA may extend the time limit if the importer provides 
an acceptable justification for why the goods cannot be re-exported 
within the specified time.
If temporarily imported goods are not re-exported within the 
specified time limit, the security provided will be transferred to 
the Government and the goods may, upon the completion of the 
appropriate customs formalities, remain in the country or be re-
exported. If temporarily imported goods cannot be re-exported 
as a result of a seizure, other than a seizure made at the request 
of private persons, the requirement of re- exportation will be 
suspended for the duration of the seizure.
The temporary importation status may be terminated by declaring 
the goods for outright importation. In this case, the goods will be 
subject to compliance with the conditions and formalities applicable 
to the importation of goods.

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