Single window valuation system cargo tracking

• Failure to observe customs procedures applicable to the 
transit of goods, while engaging in the transit of goods, entails 
a fine of no less than Birr 5,000 and no more than Birr 20,000.

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
137
Directive No. 112/2008 EC breaks this offence into three 
categories:
• The violation by a carrier of permitted transit channels 
(including entry and exit points), as well as packaging 
and timing;
• The lack of fulfilling preconditions by a declarant and 
carrier, not packaging those export items that needed 
to be so when in transit; and
• The failure of a declarant or carrier to notify ERCA in 
writing in case of accidents and force majeure for a 
good in transit.
The schedules for the fines are Birr 5,000 for first offence, 
10,000 for second offence and 20,000 for third and more 
offences. For concurrent violation, the penalty is Birr 
20,000.
• Using duty free goods or goods imported on the basis of 
a reduced duty and tax for purposes other than those for 
which the duty relief was intended or passing them on to 
another person; for transferring goods intended for personal 
use to people outside the family; for receiving, using, 
damaging or placing such goods under the service of others 
carries a fine equivalent to 50% of the duty and tax payable 
assuming that the goods are imported at the time of seizure, 
in addition to settlement of the duty and tax. The duty and tax 
for the first and second offences mentioned are borne by the 
beneficiary of the duty free privilege or the person to whom 
the goods are transferred. In the case of the third offence 
mentioned, the person who committed the crime and the duty 
free privilege beneficiary will be liable. However, if the person 
found in possession of the good pays the duty and tax as well 
as the penalty, customs might furnish them with a declaration 
or a document referring to this fact.

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
138
82 The Criminal Code of the Federal Democratic Republic of Ethiopia 2004 sets the lowest 
floor for a fine to be ten Birr but for a juridical person it is one hundred up to five hundred 
thousand Birr.
83 The authority is vested with the power to investigate and prosecute these criminal offences.
84 This includes the offence in relation to documents, warehouse, and means of transport,
business premises or a dwelling house.
85 As per Article 106/1 of the Criminal Code of 2004, simple imprisonment is a sentence 
applicable to crimes of a not very serious nature committed by persons who are not a serious 
danger to society.
86 As per Article 108/1 of the Criminal Code of 2004, rigorous imprisonment, contrary to simple 
imprisonment, envisages a crime of a grave nature committed by criminals who are particu-
larly dangerous to society. Besides, it is intended also to provide for a strict confinement of the 
criminal and for special protection to society.
• Using temporarily imported goods without payment of duties 
and taxes is an offence subject to a fine equivalent to 50% of 
the duties and taxes payable without affecting the forfeiture of 
the guarantee and the goods shall be re-exported. If the goods 
are not re-exported within two months of the completion 
of the specified period, unless the period is extended, the 
security provided for them shall be relinquished to the 
Government and the goods may, upon the completion of the 
appropriate customs formalities, either remain in the country 
or be re-exported.
• Failure to comply with other prohibitions or obligations