14.5 Correction of Errors
Where ERCA finds an error in the assessment of duties and taxes,
it will correct the error without prejudice to the legal liability of the
person causing the error.
14.6 Mode of Payment
The payment of duties and taxes shall be in cash or any other legal
means of payment.
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14.7 Refund of Duties and Taxes
A refund of duties and taxes may be claimed for the following
reasons:
• Overcharged duties and taxes;
• Invalidated goods declaration;
• Deteriorated, spoiled, damaged, destroyed goods; or
• Short-landed goods.
For overcharged duties and taxes a refund will be granted if the
overcharge is a result of an incorrect commodity classification, tariff
setting, valuation, or other calculation mistakes. A claim for refund
of duties and taxes will be considered only if it is submitted within
one year after the goods have been imported or exported.
For an invalidated goods declaration, duties and taxes will be
refunded where a goods declaration is cancelled after duties and
taxes have been paid and an application is submitted by the person
concerned within the prescribed period.
14.8 Service Charges
The following service charges must be paid with respect to
importation, exportation and licensing:
• Warehouse licensing and renewal fee: According to the
Customs Warehouse License Issuance Council of Ministers
Regulations No. 24/1997, license and renewal fees for customs
warehouses will be paid as follows:
• Birr 1,250 licensing fee for General Customs
Warehouse (renewal Birr 500); and
• Birr 1,250 licensing fee for private Customs
Warehouse (renewal Birr 500).
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• Scanning fee: All goods subject to examination with a
scanning machine are charged 0.07% of duty paying value for
scanning.
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