Single window valuation system cargo tracking

2.3 Prohibited or restricted imports and exports
While Ethiopia, as a general rule, allows any commodity to be 
traded freely, this is not true for two categories of goods: Some 
are “prohibited goods,” according to Article 4 of the Customs 
Proclamation, which must not be imported into, exported from, or 

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transited through Ethiopia. Examples are illicit narcotics and drugs or 
worn clothes.
Secondly, restricted goods are not allowed to be imported, 
exported or transited unless in compliance with the requirements of 
the specific restriction. Normally, restricted goods are administered 
by specific regulatory agencies (see chapter 3). Examples of 
restricted goods are medicines and pharmaceutical products, foods 
and beverages, communication equipment, fertilizers, seeds, live 
animals, etc.
The lists of prohibited and restricted goods are available from ERCA 
as well as included in ERCA’s Customs Management System.
2.4 Legal Basis for Customs Operations
The following laws and secondary legislation are the basis on which 
ERCA’s operations rest:
• Value Added Tax Proclamation No. 285/2002;
• Excise Tax Proclamation No. 307/2002;
• Ethiopian Revenues and Customs Authority Establishment 
Proclamation No. 587/2008;
• A Proclamation to Amend the Value Added Tax Proclamation 
No. 609/2008;
• A Proclamation to Amend the Excise Tax Proclamation No. 
610/2008;
• A Proclamation to Promote Sustainable Development of 
Mineral Resources, Proclamation No. 678/2010;
• A Proclamation on Export Trade Duty Incentive Schemes, 
Proclamation No. 768/2012;
• A Proclamation on Investment, Proclamation No. 769/2012;
• Customs Proclamation No. 859/2014;

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• Income Tax Proclamation No. 979/2016;
• Commercial Registration and Business Licensing Proclamation 
No. 980/2016
• Tax Administration Proclamation No. 983/2016
• Customs Warehouse License Issuance Council of Ministers 
Regulations No. 24/1997;
• The Customs Tariff Regulations Amendment Council of 
Ministers Regulation No. 25/1997;
• The Customs Tariff Regulations Amendment Council of 
Ministers Regulation No. 80/2002;
• The Revised Regulation on the Importation of Goods on 
Franco- Valuta Basis Council of Ministers Regulation No. 
88/2003;
• The Customs Tariff Regulations Amendment Council of 
Ministers Regulation No. 89/2003;
• Customs Clearing Agents Council of Ministers Regulation No. 
108/2004;
• Import Sur-tax Council of Ministers Regulation No. 133/2007;
• Investment Incentives and Investment Areas Reserved for 
Domestic Investors Council of Ministers Regulation No. 
270/2012;
• Temporary Admission Directive No. 28/2002 E.C;
• Goods Released under Security Directive No. 37/2002 E.C;
• Postal Parcel Customs Procedure Directive No. 38/2002 E.C;
• Customs Warehouse Administrative Directive No. 40/2002 
E.C;
• Disposal of Abandoned Goods under Customs Control 
Procedure Directive 56/2003 EC;

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• Vehicles Tax Incentive Directive No. 04/2004 E.C
• Directive Providing for Simplified Customs Procedures for 
Authorized Economic Operators, Directive No. 65/2004 E.C;
• Franco-Valuta Directive No. 66/2004 E.C;
• Export Trade Duty Incentives Directive No. 86/2005 E.C;
• Establishment of Compliance Review Committee and 
Procedures Directive No. 91/2006 E.C;
• Directive to Determine the Working Modalities of the Customs 
Complaints Review Sections No. 107/2007 EC;
• Second Schedule Tariff Application Directive No. 45/2008 
E.C;
• Determination of Customs Dutiable Value Directive No. 
111/2008 E.C;
• Administrative Penalties for Customs Offences and Forfeiture 
of Goods Implementation Directive No. 112/2008 EC;
• A Directive to Amend the Establishment of Compliance 
Review Committee and Procedures Directive No. 113/2008 
E.C;
• Directive to Determine Temporary Importation of Goods 
Accompanied by Tourists, Directive No. 116/2008 E.C;
• Directive of Transit Procedures No. 117/2008 E.C. 11
• Directive to Determine the Application of Customs 
Declaration, Directive No. 118/2008 E.C;
• Directive of Goods Examination and Goods Subject to Prior 
Customs Procedure. Directive No. 119/2008 E.C;
The key legal texts can be accessed at the ERCA website (http://
www.erca.gov.et). Proclamations and Council of Ministers 
Regulations can also be bought at the Birhanna Selam Printing Press.

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