ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
89
Other costs to be added to the price paid or payable are the
following:
• The cost apportioned as appropriate and where supplied
directly or indirectly by the buyer free of charge or at reduced
costs for use in the production and sale for export of the
imported goods, to the extent that such cost has not been
included in the
price actually paid or payable;
• Royalties for intellectual property rights and license fees
related to the goods that the buyer is required to pay; and
• The value of any part of the proceeds of any subsequent
resale, disposal or use of the goods that accrues directly or
indirectly to the seller.
The additional costs can be included to customs duty paying value
as follows:
a) The costs associated with the transport of the goods to the
port of entry are included based
on the declarant payment
documents;
b) When the declarant is unable to produce these documents
or the payment documents are not accepted by customs, the
additional cost determined by the transport payment made to
the goods imported at the same time from the same country;
c) The transportation cost from the port to the customs territory
is calculated by taking the proportion of the transport payment
made from the port to destination of goods.
d) If the royalty payment is calculated
after the goods imported,
the customs valuation decision can be delayed until the goods
arrive.
e) When the royalty payment is not included to the duty
paying value once, it can be decided by the branch customs
valuation and tariff classification section on how to distribute the
payments.
ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
90
Where the additions to the price actually
paid or payable cannot
be decided on the basis of objective and quantifiable data, ERCA
can take a decision based on data from the concerned government
offices or the private sector.
Where the additions to the price actually paid or payable cannot
be decided based on the above scenario, they can be calculated as
follows:
a) The costs associated with the transport of the goods to the
port of entry are calculated as 5% of
the declared and accepted
FOB value.
b) The loading, unloading, and handling costs associated with
the transport of the goods to the port of entry are calculated as
5% of the declared and accepted FOB value.
c) The insurance costs associated with the transport of the goods
to the port of entry are calculated as 2% of the declared and
accepted FOB value.
d) a) and c) also apply to the goods transported by air.
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