Single window valuation system cargo tracking

11.2.2 Transaction Value of Identical Goods Method 
(Method 2)
Where the transaction value of imported goods cannot be 
determined on the basis of Method 1, it is determined by taking the 
transaction value of identical goods sold for export to Ethiopia at the 
same commercial level, in substantially the same quantity.“Identical 
goods” are goods produced in the same country as those being 
valued. They must also be the same in all respects, such as physical 
characteristics, quality and reputation, and be imported within 
ninety (90) days of the goods to be valued.
If it is impossible to get same commercial level and quantity, the 
transaction value is determined as follows:
• The transaction value of identical goods sold at the same 
commercial level, but sold in different quantities;
• The transaction value of identical goods sold at a different 
commercial level, but sold at the same quantity;
• The transaction value of identical goods sold at a different 
commercial level or in different quantities by making 
adjustments to take account of differences attributable to the 
commercial level or to the quantity.
Where of the transaction value includes costs referred to in Article 
96(1) of the Customs Proclamation, the adjustment shall take into 
account the differences in transport, loading, unloading, handling 
and insurance costs associated with the transport of the imported 
goods and that of the identical goods to the port of entry into the 
customs territory which may arise from differences in distance and 
means of transport.
If the transaction value of identical goods declared by the declarant 
is not accepted, ERCA may take the transaction value of identical 
goods from the organized customs valuation database.

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
94
The evidence to be produced for using the transaction value of 
identical goods includes the following:
a) Detailed reasons to value the good based on this method;
b) Evidence that shows the unit price of identical goods sold for 
export to Ethiopia at the same commercial level, in substantially 
the same quantity, and imported within ninety (90) days of the 
goods to be valued;
c) Evidence that shows, the identical goods are imported to 
Ethiopia about the same time as the goods being valued;
d) Evidence that shows, manufacturer’s price list of identical 
goods.
Where the transaction value of identical goods cannot be 
determined,
Method 3 will be used to determine the customs value.