PART III: CUSTOMS OPERATIONS IN
ETHIOPIA
5 Goods declarations
5.1 Introduction
A goods declaration is a statement made in accordance with the
provisions of the Customs Proclamation, by which the declarant
indicates the customs procedure
to be applied to import, export
or transit goods and furnishes the particulars which the customs
administration requires for its application. It is a very crucial initial
step for the smooth flow of the good through customs procedures.
Since careless handling of the declaration
can carry penalties, filling
this document and its handling should be cautiously done.
5.2 Declarant
A declarant is normally the importer or exporter;
28
it can also be
a legal person.
29
The declarant can
be represented by a customs
agent. The declarant is responsible for the comprehensiveness,
clarity, and authenticity of the information provided in the
declaration, as well as for the provision of any other required
supporting documents.
28 Legally, it is the person with the power to dispose of the goods or decide on a particular good
in a manner he/she sees fit and who can make a goods declaration or in whose name such a
declaration is made. As per Article 1205
of the Civil Code, such a person can also be entitled
to use and exploit his property, as well as having the power to dispense his/her property for
consideration or gratuitously.
29 A
legal person is an entity, such as a corporation, created by law and given certain legal rights
and duties of a human being.
ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
36
30 Pursuant to Articles 4 & 5 of the Directive issued for determination
of conditions for imple-
mentation of Customs Declarations No. 118/2008 EC.
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