ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
105
exportation), duty and tax is paid on the depreciated value as
per the directive issued by the Ministry.
• Duty free imported goods: Duty
and tax exempted imported
goods may be re-exported or transferred to a person who
enjoys similar privileges without payment of duties and taxes
or transferred to any person
upon payment of duties and
taxes. The duties and taxes are calculated at the value of
goods and tariff rates prevailing during the time of disposal.