9 Simplified procedure
9.1 Introduction
ERCA applies a “Simplified Procedure” for the release of goods for
free circulation based on limited declaration information by using
a simplified declaration produced for this purpose. The trader,
subsequently, submits a detailed declaration within the time limit
prescribed by the law. The Simplified Procedure is governed under
the terms of Articles 84-88 of the Customs Proclamation.
Only authorized persons are eligible to apply the Simplified
Procedure. An authorized person is a person selected and registered
upon fulfillment of ERCA’s criteria. The following requirements have
to be fulfilled to use the procedure:
• An authorization certificate issued by concerned authority;
• A security (General insurance bond); and
• A simplified declaration, electronically completed and
submitted.
The beneficiaries of the Simplified Procedure are:
• Authorized manufacturers producing for export markets;
• Authorized manufacturers producing for the local market;
• Direct exporters; and
• Authorized Economic Operators (AEOs).
9.2 Types of Simplified Procedures
Different types of simplified procedures exist; these refer to the
declaration of goods, clearance of goods, and self-assessment of
duty and tax liabilities.
A simplified procedure for the declaration of goods may include the
following:
ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
82
• The release of the goods on the provision of the minimum
information necessary to identify the goods and permit the
subsequent completion of the final goods declaration;
• Allowing a consolidated goods declaration for all imports
or exports in a given period where goods are imported or
exported frequently by the same person; and
• Allowing the submission of a goods declaration by means
of an entry in the records of the authorized person to
be supported subsequently by a supplementary goods
declaration.
The simplified procedure for clearance of goods allows the
clearance of goods at the declarant’s business premises or another
place authorized by ERCA.
Finally, under certain conditions ERCA allows the use of the
authorized person’s commercial records to self-assess duty and tax
liabilities and, where appropriate, to ensure compliance with other
customs requirements.
|