12 TARIFF CLASSIFICATION 107 12.1 Introduction
107
12.2 Tariff Classification in Practice
108
12.3 Binding Information Regarding Tariff Classification
109
13 ORIGIN OF GOODS 113 13.1 Introduction
113
13.2 Non preferential rule of origin in Ethiopia
114
13.3 Origin Marking
115
13.4 Preferential Rules of Origin of Goods
115
13.5 Calculation of Duties and Taxes
116
14 PAYMENT OF CUSTOMS DUTIES, TAXES AND SERVICE CHARGES 119 14.1 Introduction
119
14.2 Obligation and Liability to Pay Duties and Taxes
119
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14.3 Applicable Dates for Assessment and Payment of
Duties and Taxes
119
14.4 Assessment of Duties and Taxes on the Basis of
Advance Information
120
14.5 Correction of Errors
120
14.6 Mode of Payment
120
14.7 Refund of Duties and Taxes
121
14.8 Service Charges
121
15 POST CLEARANCE AUDIT AND DEFERRED PAYMENT 123 15.1 Introduction
123
15.2 Post-Clearance Audit
123
15.3 Deferred Payment
124
16 SECURITIES TO GUARANTEE PAYMENT OF DUTIES AND TAXES 127 16.1 Furnishing of Security
127
16.2 Reasons for Requiring Security
127
16.3 Form of Security
128
16.4 Amount of Security
128
16.5 Duration of Security
128
16.6 Role of Debtor and Guarantor
129
17 CUSTOMS OFFENCES AND PENALTIES 131 17.1 Introduction
131
17.2 Customs Offences and Administrative Penalties
132
17.3 Customs Criminal Offences and Penalties
138
