Single window valuation system cargo tracking

Calculation of duty and taxes
Duties are calculated as follows:
Customs duty = [Duty-paying value * Customs duty rate] 
Excise tax 
= [(Duty-paying value + Customs duty) * Excise tax 
rate]
Value added tax = [(Duty-paying value + Customs duty + Excise tax) 
* 15%]
Surtax = [(Duty-paying value + Customs duty + Excise tax + Value 
added
tax) * 10%]
Withholding tax = [(Duty-paying value) * 3%]
For example, assume that Item “A” has a duty paying value of Birr 
200,000.00, a customs duty of 35%, excise tax 60%, value added 
tax 15%, sur tax 10% and withholding tax 3%. The duty and taxes 
are calculated as follows:
Customs duty= [200,000.00 * 35%] = Birr 70,000.00;
Excise tax = [(200,000.00 + 70,000.00) * 60%] = Birr 162,000.00;
Value added tax= [(200,000.00 + 70,000.00 + 162,000.00)] * 15%= 
Birr 64,800.00;
Sur tax = [(200,000.00 + 70,000.00 + 162,000.00 + 64,800.00)] * 
10%= Birr 49,680.00;
and
Withholding tax= [200,000.00 * 3%]= Birr 6,000.00
Total duty and tax is the sum of customs duty, excise tax, value 
added tax, sur tax and withholding tax, i.e. Birr 352,480.00.

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14 Payment of customs duties, taxes 
and service charges
14.1 Introduction
According to Article 5 of the Ethiopian Revenues and Customs 
Authority Establishment Proclamation No. 587/2008, one of 
ERCA’s establishment objectives is to collect timely and effectively 
tax revenues generated by the economy. In order to achieve this 
objective, Articles 109-115 of the Customs Proclamation clearly 
prescribe how the payment of customs duties, taxes and service 
charges are to be effected. Accordingly this part of the guide is 
devoted to provide information about obligation, assessment, 
correction, refund and other issues related to the payment of 
customs duties, taxes and service charges.