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Acceptance or Rejection of Goods Declaration



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Ethiopia Customs Guide

5.6 Acceptance or Rejection of Goods Declaration
A declaration is said to be accepted when it has been registered in 
the customs system. This refers to the goods declaration submitted 


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
41
to the customs officer together with the supporting documents in 
hard copy as well as electronically. ERCA verifies and confirms the 
declaration without delay and notifies acceptance in writing.
If ERCA has to reject a declaration, the declarant will be notified 
in writing, and the reasons for rejection will be explained. Possible 
reasons for rejection include missing required documents or errors 
in completing the declaration.
5.7 Amendment of Declaration
In principle, the declarant must make sure that the declaration and 
supporting documents are complete and correct before they are 
presented to ERCA. In particular, errors committed through gross 
negligence or fraudulent intent which are found after the declaration 
has been presented will be penalized. However, a declarant 
can amend some of the particulars in the declaration before it 
is accepted and taxes and duties are paid on it. It can also be 
amended after it has been accepted but before it has been assessed. 
After assessment, the declarant can request that ERCA amends the 
declaration. However, once the ERCA has found irregularities in 
the specifics of the declaration or if it has notified the declarant 
its desire to examine the goods, the declarant cannot amend the 
declaration unless there is good cause.
Some specific examples for situation where the declaration can be 
amended are:
• When a claim for refund of duties and taxes is submitted 
within one year after the goods are imported or exported 
upon completion of customs formalities, the declaration can 
be amended.
• ERCA can amend the declaration to collect the duty and tax 
that is not paid or paid at a reduced rate and to correct the 
difference in an export declaration.
• When the goods are not imported partially or entirely within a 


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
42
period of three months after a goods declaration is registered 
and duty and tax are paid or guarantee furnished, the goods 
declaration will be amended.
The responsibility and rights to amend goods declarations are as 
follows:
a. The declarant can amend a goods declaration before 
acceptance is issued by ERCA and payment is made;
b. The customer service department can amend a goods 
declaration before acceptance is issued by ERCA and after 
payment is made;
c. The goods clearance team can amend a goods declaration after 
acceptance has been issued by ERCA and payment has been 
made;
d. The post clearance audit department can amend a goods 
declaration when duty and tax have not been paid or paid at a 
lesser amount;
e. The customs procedure department can amend a goods 
declaration after the customs procedure is finalized and a copy 
of final declaration is issued.

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