Single window valuation system cargo tracking



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Ethiopia Customs Guide

Customs valuation
The amount of duty and taxes payable depends on the customs 
value of imported goods (adjusted by freight, insurance and other 
charges, as mentioned above). In most cases, the cost of the 
imported goods is the amount paid to the seller, as expressed 
in the commercial invoice. However, the Customs Proclamation 
distinguishes six different customs valuation methods applicable in 
Ethiopia.
For more information on customs valuation see section 11 of this 
guide.
Calculation of duties and taxes
In order to calculate the duties and taxes payable, look up the 
applicable percentages for the tariff classification number, either 
in the tariff book or online,
17
and multiply them with the duty 
paying value as obtained through the customs valuation. The table 
below provides examples of how duties and taxes are calculated. 
ERCA’s website also provides an online tax calculator which 
calculates duties and taxes based on the HS Code and the CIF value 
indicated.
18
More details on the payment of duties and taxes are 
provided in section 14 of this guide.


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
25
Table 3: Calculation of import duties and taxes – an 
example
6. Submit the customs declaration
To obtain clearance of imported goods from ERCA, two different 
procedures exist, depending on the type of transport used for the 
goods, i.e. whether it is multi-modal or unimodal. Under multi-
modal transport, goods are transported under a single contract with 
the logistics company but using different means of transport (e.g., 
sea and road transport). Conversely, unimodal transport only uses 
one means of transportation.
Multimodal transport
In the case of multimodal transport, the importer or his/her 
agent must complete the customs declaration and submit it, in 
hard copy, at the ERCA office of destination together with the 
entire documentation necessary for clearance.
19
In addition, the 
importer must pay the amount of duty and taxes, on the basis of 
the self-assessment undertaken (see above), before submitting the 
19 See section 5.5 of the guide for details on documentation requirements.


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
26
20 See http://www.erca.gov.et/images/Documents/Declaration_Forms/Other_Forms/im4. pdf.
21 For more information on transit procedures, see section 6 of this guide.
22 See sections 5.6-5.8 of this guide for details regarding the acceptance, modification and 
cancellation of declarations. 
declaration. Payments made through a bank can be proven by a 
cash payment order (C.P.O.) from the bank, and ERCA will issue a 
payment receipt.
Declaration forms can be obtained from ERCA’s website
20
or from 
the customs offices. More details about customs declarations are 
provided in section 5 of this guide.

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