Single window valuation system cargo tracking

Charges Not to Be Included in Transaction Value
Provided that they are shown separately from the price actually paid 
or payable, the following are not to be included in the transaction 
value:
• Charges for construction, upgrading, erection, maintenance 
or technical assistance, which have been undertaken or are 
to be undertaken after the importation of industrial plants, 
machinery or equipment;
• Charges for the transport of goods after their entry into the 
customs territory;
• Charges for interest under a financial arrangement entered into 
by the buyer and relating to the purchase of imported goods;
• Buying commissions; and

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• Duties, taxes and other charges paid in Ethiopia related to 
importation of the goods.
Other charges not to be included to the price paid or payable are 
the following:
• Charges for the right to reproduce the imported goods; and
• Payments made by the buyer for the right to distribute or resell 
the imported goods if such payment is not a condition of the 
sale for export to Ethiopia.
Deductions from Transaction Value
The following should be deducted from the transaction value of 
imported goods:
• Costs for damages en route;
• Costs for damages sustained in the customs warehouse; and 
• The value of dangerous goods destroyed or otherwise 
disposed.
These costs can be deducted when the declarant applies the 
declaration together with supporting documents about the damage 
occurred and accepted by ERCA.
Production of Additional Information and Evidence
If ERCA doubts the accuracy of particulars of a declaration, it may 
require the declarant to produce further information or evidence 
showing that the declared transaction value represents the amount 
actually paid or payable for the imported goods. Examples of such 
evidence could include the following:
a) Evidence and documents that show, sales between buyer 
and seller;
b) Detailed evidence or document that shows, payment made 

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in cash or in kind directly or indirectly by the declarant in 
relation to the goods imported;
c) Transportation and insurance cost paid up to port of loading 
the goods;
d) Transportation and insurance cost paid from port of loading 
up to the first entry to Ethiopia.
e) Evidence and documents that show commission payments;
f) Packing and handling costs;
g) Inputs and services supplied by the buyer to the seller;
h) Royalties for intellectual property rights and license fees 
related to the goods;
i) Payments made from income of any subsequent resale;
j) Charges for technical assistance, which have been 
undertaken or
are to be undertaken after the importation of goods;
k) Charges for the transport of goods after their entry into the 
customs territory;
l) Charges for interest under a financial arrangement entered 
into by the buyer and relating to the purchase of imported 
goods;
m) the transaction value in sales between unrelated buyers 
and sellers of identical or similar goods for export to Ethiopia 
during the same period.
If ERCA, after receiving further information, still has reasonable 
doubts about the accuracy of the declared value, or in the absence 
of a response by the declarant, it may be deemed that the dutiable 
value of the imported goods cannot be determined under Method 1, 
and the reasons for such decision shall be provided in writing to the 
declarant.

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ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
93