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 Cancellation of Declaration



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Ethiopia Customs Guide

5.8 Cancellation of Declaration
A declaration may be cancelled if any of the following conditions 
are present:
a) When the declarant fails to follow-up with customs formalities 
with ERCA within five days after submission the declaration or 
after the conclusion of the preparation of an assessment notice;
b) Where it is proved that the declaration has been presented 
contrary to the provisions of the Customs Proclamation or any 
appropriate customs procedure and payment has not yet been 
effected;
c) When the declarant is unable to pay the duty and tax and 


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
43
34 Article 15(4) of the Customs Proclamation demands a good cause for this.
import the good and applies for re-exportation;
d) When the declarant reports within ten days of the date of 
approval that the declared goods are not imported or exported, 
the declaration can be cancelled; but if the application is received 
more than ten days after the date of approval (and within one 
year), the declaration can be cancelled with administrative 
penalty;
e) When goods are imported under one transport document and 
registered with more than two or more customs branch offices;
f) When goods are imported under one transport document and 
registered twice by the same declarant;
g) When the declaration is registered with incorrect declaration 
model or office code;
h) When the consignor/consignee name or tax identification 
number is incorrectly registered;
i) When there is a mistake in registering a warehouse declaration;
j) If there is a dispute between the declarant and the clearing 
agent and one of them applies to the cancellation of goods 
declaration before the goods are imported or exported;
k) When a restricted good did not get the necessary authorization 
in 30 days and when the good is prohibited from export or 
ordered to be exported.;
l) A declaration may also be cancelled upon the request of the 
declarant before payment has been made.
34
The cancellation of a declaration is no longer possible once the 
goods are released.
The responsibility to cancel a goods declaration depends on the 


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
44
specific situation and reason for the cancellation:
a) When the declarant reports that the declared goods cannot 
be imported or exported, the customer service department can 
cancel the goods declaration;
b) When goods are imported under one transport document 
and registered with more than two or more customs branch 
offices/two or more clearing agents, the General Complaints and 
Resolution Coordinator can cancel the goods declaration;
c) When a declaration has been registered with an incorrect 
declaration model or office code or incorrect consignor/
consignee name or tax identification number, the customer 
service officer can cancel the goods declaration;
d) In the case of other reason for the cancellation of a declaration, 
the customer service is responsible to check the application and 
cancel the declaration as per the cancellation procedure.
In addition, the customs procedure department is responsible for the 
cancellation of the goods declaration in the case of restricted goods 
that are not imported or exported within 30 days.
The cancellation of declaration does not clear the declarant from 
penalties; he/she can be liable to administrative penalties.



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