Single window valuation system cargo tracking

16.4 Amount of Security
The amount of security to be furnished shall not be less than the 
amount of duties, taxes and service charges.
In cases where the amount of duties, taxes and service charges 
cannot be established with certainty, the amount of security will be 
equal to the maximum amount estimated by ERCA. 
If the security furnished does not cover the debt due to any cause, 
the debtor will be required to furnish an additional security or 
replace the original security with a new one.
16.5 Duration of Security
The duration of the security may vary according to its type and 
purpose and is decided by ERCA. In this regard, the following may 
serve as an example for the duration of securities:

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ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
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71 Circular, reference no. 3.2.0/357, June 2006 EC.
• for transit operations, the security period will be limited to the 
transit time specified in section 6.4 above;
• for goods imported under voucher schemes, the time limit is 
three months;
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• for temporarily imported goods, the time limit is a specified in 
section 8.2.3 above; and
• for bonded warehouse licensing the time limit is one year, 
renewable annually.
ERCA will extinguish the security upon the full settlement of the 
debt and will also, when requested, issue evidence of having done 
so.
16.6 Role of Debtor and Guarantor
If the debtor fails to discharge his/her obligations, the guarantor will 
be requested to effect the payment immediately.
The guarantor and the debtor will be jointly and severally liable for 
the secured amount of debt, including interests and costs incurred.
If the guarantor fails to effect payment, ERCA may apply the 
procedure prescribed under the Tax Administration Proclamation to 
seize the property of the debtor or the guarantor for the payment of 
the debt.

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