Single window valuation system cargo tracking

• A traveler found in possession of goods that exceed, in 
quantity or value, the limits specified by law
78
is penalized 
by a fine equivalent to twice the amount of such duty and tax. 
This fine is on top of the duty and tax due from the exceeding 
items.
• Importing and exporting without paying duties/taxes, not 
correctly stating in a declaration, or paying understated 
duty or taxes will be subject to a fine equivalent to twice 
the amount of such duty and tax, on top of the settlement of 
the duty and tax payable. However, if the remaining duties 
and taxes payable are not more than 10% of the total duty 
and tax payable, the penalty will be waived for the importer. 
If concealed items account for more than 50% of the value 
of the goods described in the declaration, the matter will 
be criminally investigated under Article 169 of the Customs 
Proclamation.
79
• Removing or disconnecting customs seals or removing, 
defacing, canceling or altering labels affixed on goods or 

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
134
their package and packages or breaking bundles of goods 
carries the sanction of a fine of no less than Birr 10,000 and 
no more than Birr 50,000 (Directive No. 112/2008 EC): for 
a first offence Birr 10,000, for a second offence Birr 25,000, 
and for a third offence and more, Birr 50,000. However, 
prior notification of the situation or production of proof for 
compelling circumstances (accidents & force majeure) will 
be excused. This offence also carries criminal liability, if it 
was committed with the intent to remove, mix up, damage 
or steal the goods or if done to procure undue advantage to 
oneself or another person or if done to cause damage to any 
person. The penalty is rigorous imprisonment for no less than 
five years and no more than ten years, and a fine no less than 
Birr 50,000 and no more than Birr 200,000. If use of force or 
an organized group is involved, the rigorous imprisonment 
extends from ten to fifteen years.