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Ethiopia Customs Guide

8.2.4 Re-Importation
Re-importation is the importation into a customs territory of goods 
that had previously been exported from the territory.
Goods exported temporarily by completing customs formalities 
for the following reasons may be allowed to re-enter the country 
without payment of duties and taxes:
• vehicles, equipment and machinery taken out by a person for 
the purpose of carrying out his/her work abroad;
• goods exported for trade fairs, exhibitions or cultural shows; 
and
• defective goods that are re-exported.
Goods may be eligible for duty exemption only if returned from 
abroad within one year, unless a longer period is specified in a 
directive issued by Ministry.
The goods declaration used for clearance of re-imported goods is 
IM-6.
8.3 Cargo Exportation
8.3.1 Outright Exportation
Outright exportation is the customs procedure whereby goods 
in free circulation leave the customs territory and are intended to 
remain permanently outside it.
57
The following formalities must be completed for the outright 
exportation of cargo (goods): 
• Registration of the goods declaration. The goods declaration 
used for clearance of outright exported goods is EX-1;
• Assessment and payment of export duties and taxes, if any;
• Verification of goods declaration and supporting documents 
– which includes the verification of other requirements 
57 RKC Specific Annex C1


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
76
administered by other regulatory agencies (e.g. veterinary, 
health, phytosanitary, etc.); and
• Examination of the goods, if required.
8.3.2 Temporary Exportation
Temporary exportation is the exportation of goods that the 
declarant specifies as intended for re-importation. To facilitate the 
re-importation at a later stage, Customs may take identification 
measures on the goods.
In Ethiopia, temporary exportation may be authorized for the 
following goods and purposes:
• vehicles, equipment and machinery taken out by a person for 
the purpose of carrying out his work abroad;
• goods exported for trade fair, exhibition or cultural show.
The goods declaration used for the clearance of temporarily 
exported goods is EX-2.
The temporary exportation procedure may be terminated by 
declaring the goods for outright exportation, subject to compliance 
with the conditions and formalities applicable to this.

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