Single window valuation system cargo tracking

party; Both of them directly or indirectly control a third party; 
or
• They are related by consanguinity or affinity up to the second 
degree.
Where an examination of circumstances surrounding a sale 
between a related buyer and seller shows that the relationship 
does not influence the price, the transaction value is accepted. 
The examination is undertaken by ERCA’s Valuation Directorate at 
headquarters based on information collected from
the importer. As per the Valuation Directive No.111/2015, ERCA may 
ask the importer to fill and submit a Questionnaire which is specially 
designed for a related party’s transaction.
Costs to Be Included in Transaction Value
The following expenses incurred by the buyer and not included in 
the price actually paid or payable for the goods must be included in 
the transaction value:
a) Commission or brokerage charges except buying 
commission;
b) The cost of packages that are treated as an integral part, for
customs purposes, of the goods;
c) The cost of packing, whether for labor or materials;
d) The transport, loading, unloading, handling and insurance 
costs associated with the transport of the goods to the port of 
entry;
e) Notwithstanding the above, where goods are transported by 
air, one-third of cost paid for air transport.

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
89
Other costs to be added to the price paid or payable are the 
following:
• The cost apportioned as appropriate and where supplied 
directly or indirectly by the buyer free of charge or at reduced 
costs for use in the production and sale for export of the 
imported goods, to the extent that such cost has not been 
included in the price actually paid or payable;
• Royalties for intellectual property rights and license fees 
related to the goods that the buyer is required to pay; and
• The value of any part of the proceeds of any subsequent 
resale, disposal or use of the goods that accrues directly or 
indirectly to the seller.
The additional costs can be included to customs duty paying value 
as follows:
a) The costs associated with the transport of the goods to the 
port of entry are included based on the declarant payment 
documents;
b) When the declarant is unable to produce these documents 
or the payment documents are not accepted by customs, the 
additional cost determined by the transport payment made to 
the goods imported at the same time from the same country;
c) The transportation cost from the port to the customs territory 
is calculated by taking the proportion of the transport payment 
made from the port to destination of goods.
d) If the royalty payment is calculated after the goods imported, 
the customs valuation decision can be delayed until the goods 
arrive.
e) When the royalty payment is not included to the duty 
paying value once, it can be decided by the branch customs 
valuation and tariff classification section on how to distribute the 
payments.

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
90
Where the additions to the price actually paid or payable cannot 
be decided on the basis of objective and quantifiable data, ERCA 
can take a decision based on data from the concerned government 
offices or the private sector.
Where the additions to the price actually paid or payable cannot 
be decided based on the above scenario, they can be calculated as 
follows:
a) The costs associated with the transport of the goods to the 
port of entry are calculated as 5% of the declared and accepted 
FOB value.
b) The loading, unloading, and handling costs associated with 
the transport of the goods to the port of entry are calculated as 
5% of the declared and accepted FOB value.
c) The insurance costs associated with the transport of the goods 
to the port of entry are calculated as 2% of the declared and 
accepted FOB value.
d) a) and c) also apply to the goods transported by air.