Single window valuation system cargo tracking

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

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