Single window valuation system cargo tracking

6 Customs transit 
6.1 Introduction
Customs transit refers to customs procedures under which goods are 
transported under customs control from one customs office to the 
other. The Revised Kyoto Convention (RKC) provides standards for 
the application, formalities at the office of departure, customs seals, 
formalities en route and termination of customs transit.
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In line with 
this, the Customs Proclamation contains provisions related to the 
application of customs transit operation in Ethiopia. This includes 
the basic transit terms and concepts such as goods declaration for 
customs transit, sealing and identification of consignments, customs 
seal, procedures en route, termination of customs transit, etc.
Importantly, according to Article 16(2) of the Proclamation goods 
being carried under customs transit shall not be subject to the 
payment of duties and taxes, provided the conditions laid down by 
ERCA are complied with and a security has been furnished for this 
purpose.
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Article 16 of the Proclamation prescribes that there are four types of 
customs transit operations allowed in Ethiopia:
• Inward transit: from a customs station of entry to an inland 
customs station;
• Outward transit: from an inland customs station to a customs 
station of exit;
• Through transit: from a customs station of entry to a customs 
station of exit; and
• Interior transit: from one inland customs stations to another 
inland customs station.
35 RKC, Specific Annex E, Chapter One, in respect of customs transit operation.
36 In practice, however, the procedure applied distinguishes between transit under multimodal 
and unimodal transport. For the latter, duties and taxes must be paid before transit begins.

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ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
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37 Customs crossings and transit routes are determined by Transit Directive No. 117/2008 EC.
The responsibility for ensuring that the goods are produced intact at 
the customs station of destination, in accordance with the conditions 
imposed by ERCA, rests jointly and individually with the declarant 
and the carrier.
For the purpose of customs control, transit goods must enter or 
exit through prescribed customs ports or customs crossings and 
be transported through prescribed routes. As prescribed by Article 
140(2) of the Customs Proclamation, customs ports, customs 
crossings and transit routes are determined by ERCA through public 
notice.
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However, it is also possible in principle for an importer to receive 
or an exporter to send transit goods directly from his/her premises. 
When ERCA is satisfied that the conditions laid down by the Transit 
Directive are met, it authorizes:
a) a consignee to receive goods directly at his premises without 
having to present them at the customs station of destination; or
b) a consignor to send goods directly from his premises without 
having to present them at the customs station of departure.