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shall be considered as the basis for valuation of duty if it is
accepted by the Authority.
Accordingly, there are three key elements
of the transaction value
that include sale, price actually paid or payable; and the goods sold
for export to Ethiopia.
If there is no sale of the good or the transaction value cannot be
determined, the transaction value
method cannot be used and
Method 2 must be tried.
If ERCA has doubts about the stated transaction value, more
information is requested. If those doubts persist, ERCA notifies the
declarant of the grounds for those doubts before making a final
decision about the acceptability of the declared value. Then, ERCA
uses the other alternative valuation methods
for determination of the
duty payable value.
The legal reasons for ERCA to reject the transaction value may arise
from the following:
• The goods are not properly described;
• ERCA has doubts about the validity of the documents; Other
costs
are not properly included;
• The stated value of the goods is more than 10% lower than
the value of identical or similar goods as per the customs
valuation database and the declarant provides no justifications
about the truthfulness of the declared value; or
• The buyer and the seller are related.
A buyer and a seller are deemed to be related if:
• One of them is an officer or director of the other’s
business;
• They are legally recognized partners in business;
• They have an employer-employee relationship;
• One of them directly or indirectly owns, controls or holds 5%
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or more of the other’s business;
• One of them directly or
indirectly controls the other;
• Both of them are directly or indirectly controlled by a third
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