ETHIOPIAN
CUSTOMS GUIDE -
MARCH 2017
ix
14.3 Applicable Dates for Assessment and Payment of
Duties and Taxes
119
14.4 Assessment of Duties and Taxes on the Basis of
Advance
Information
120
14.5 Correction of Errors
120
14.6 Mode of Payment
120
14.7 Refund of Duties and Taxes
121
14.8 Service Charges
121
15 POST CLEARANCE AUDIT AND DEFERRED PAYMENT
123
15.1 Introduction
123
15.2 Post-Clearance Audit
123
15.3 Deferred Payment
124
16 SECURITIES TO GUARANTEE PAYMENT OF DUTIES
AND TAXES
127
16.1 Furnishing of Security
127
16.2 Reasons for Requiring Security
127
16.3 Form of Security
128
16.4
Amount of Security
128
16.5 Duration of Security
128
16.6 Role of Debtor and Guarantor
129
17 CUSTOMS OFFENCES AND PENALTIES
131
17.1 Introduction
131
17.2 Customs Offences and
Administrative Penalties
132
17.3 Customs Criminal Offences and Penalties
138
ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
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