8 Customs clearance 8.1 Introduction The RKC establishes standards and recommends good customs
practices for importation, exportation, temporary admission and
special procedures.
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The RKC defines customs clearance as “the accomplishment of the
Customs formalities necessary to allow goods to enter home use, to
be exported or to be placed under another Customs procedure” and
release as “the action by the Customs to permit goods undergoing
clearance to be placed at the disposal of the persons concerned.”
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This part of the guide is about the customs clearance operation
applicable on importation and exportation of cargo, travelers’
baggage and postal parcels, in accordance with the Customs
Proclamation, related Councils of Ministers regulations and
directives and customs procedure manuals.
8.2 Cargo Importation According to Article 2(2) of the Customs Proclamation, “cargo” is
any good imported or exported by any means of transport other
than stores of means of transport (i.e. goods to be consumed during
the journey, such as spare parts or food items) for commercial use
and baggage of travelers.
Cargo import clearance procedure means the accomplishment of
the customs formalities necessary to allow cargo to enter into the
customs territory. The clearance procedure includes:
52 RKC, Specific Annexes B, C, G and J, respectively. In these Specific Annexes, the following
customs regimes are included: re-importation in the same state; outright exportation; tempo-
rary admission; travelers; postal traffic; means of transport for commercial use; stores; and
relief consignments.
53 RKC, General Annex, Chapter 2.
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• Submission of the goods declaration (see section 5 above);
• Acceptance or rejection of the goods declaration (see section
5.6 above);
• Checking the goods declaration against the documents
produced (invoice, bill of lading, certificate of origin, permits,
etc.)
• “Checking the goods declaration” is defined in the RKC as the
action taken by Customs to satisfy themselves that the goods
declaration is correctly made out and that the supporting
documents submitted fulfill the prescribed conditions;
• Examination of the goods, if required Assessment and
collection of duty and taxes; and
• Release of goods.
The following goods can be given priority in undergoing customs
procedures, where the declarant applies to get the service before/
after the goods enter to customs territory:
• Medicines;
• Inflammatory goods;
• Radiation emitting goods;
• Seeds;
• Live animals and chicken;
• Organisms destined for laboratory and examination;
• Inputs for export goods;
• Chemicals that pollute the environment;
• Current newspapers and journals;
• Foodstuff and fruits;
• Export goods;
• Authorized economic operators and special customs service
users;
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• Goods and spare parts that are necessary for regular operation
of company and urgently needed;
• Relief cargo; and
• Other goods that are specified by ERCA.