Disclaimer The organizations (that is, IBRD, IFC, and MIGA), using their best
efforts in the time available, have endeavoured to provide high-
quality services hereunder and have relied on information provided
to them by a wide range of other sources.
Although the information presented in this customs guide has been
carefully prepared, it is not a legally binding document; it merely
constitutes the Ethiopian Revenues and Customs Authority’s view
on the law. Therefore, the user of this guide required to refer to
the Customs Proclamation and other customs related laws and
regulations for obtaining legally binding information.
About the World Bank Group’s Trade and Competitiveness Global Practice (T&C GP) The Trade and Competitiveness Global Practice (T&C GP) provides
policy advice and lending support to help client countries increase
trade and investment, improve productivity and competitiveness at
the national and industry levels, and create an inclusive, competitive
private sector. The T&C GP works with governments to identify
policies that promote growth, while helping identify and remove
impediments to the smooth functioning of markets (such as gaps in
coordination, under supply of public goods, non-competitive market
structures, and regulatory constraints).
The Ethiopia Investment Climate Program, managed by the World
Bank Group’s Trade and Competitiveness Global Practice aims at
streamlining and simplifying high priority regulatory practices and
processes burdensome to the private sector and address investment
climate issues that are holding back investment and productivity
growth in Ethiopia.
TABLE OF CONTENTS LIST OF ACRONYMS xi PART I: INTRODUCTION
