Single window valuation system cargo tracking

11.2.6 Fallback Method (Method 6)
This method can be applied only if all other methods have failed. 
Under the fallback method, the customs duty paying value is 
determined based on data available in Ethiopia as follows:
• Where the transaction value of imported goods cannot be 
determined on the basis of methods 1 to 5, it is determined by 
taking the transaction value of identical or similar goods sold 
for export to Ethiopia at the same commercial level and in 
substantially the same quantity imported within one hundred 
eighty (180) days;
• Where the identical or similar goods are not produced in 
the same country as those being valued, the customs value 
is determined by taking the transaction value of identical or 
similar goods produced in a country with the same level of 
economic development; or
• The value is determined by the deductive and computed value 
method.
Details of the fallback method of deductive value and computed 
value are provided in the Customs Duty Paying Value Directive No. 
111/2015.
The evidence to be produced to determine the value of goods based 
on the fallback method are the following:
a) Detailed reasons to value the good based on this method; and
b) Documents and information to value the goods.

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
100
11.3 Ethiopian Customs Valuation System and Database
A customs valuation database is a risk assessment tool that may be 
used by a customs administration, along with other risk tools, to 
assess potential risk regarding the truth or accuracy of the declared 
customs value for imported goods. The Ethiopian customs valuation 
system (ECVS) is an automated customs valuation database system 
and contemporaneous price reference database. It provides an 
estimate of the price of a given item and thereby provides decision 
support for checking undervaluation and overvaluation.
The Valuation Detail Declaration (VDD; also see Annex 4) is an 
electronic form to be filled by the declarant for all goods, except 
for personal effects and some items that are excluded by their 
customs procedure code. It contains a declaration of facts regarding 
the declarant and goods, and information required for valuation, 
including information about the relationship between the importer 
and the foreign seller, conditions or restrictions attached to the sale, 
and discounts.
The VDD is presented to customs as follows:
a) The declarant fills in detailed information about the imported 
goods in order to determine the customs value;
b) The declarant submits the goods declaration with the VDD to 
ERCA;
If the declarant is unable to fill in the VDD due to systems failure 
or power shortage or other problems, a manual VDD must be 
completed;
d) When the problem is solved, the data that was inserted 
manually must immediately be converted to the customs electronic 
VDD. Failure to convert manual data into the electronic VDD is 
punishable by law.
The following data must be filled in valuation detail declaration: 

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
101
a) Detailed information about the transaction, such as:
• The name and detailed information about the parties that are 
involved in the transaction, including the declarant’s name;
• Information about the goods transaction;
• The relationship between the seller and the buyer;
• The invoice price, the currency, type of INCOTERMS used;
• The payments that are made directly or indirectly in relation 
with the goods;
• The payments that are payable or paid in relation with the 
right to use the goods;
• Other expenses in relation with the transaction; and
• The valuation method used.
b) Detailed descriptions and information that are necessary to 
determine the value of goods:
• Full description of the goods;
• The name of manufacturer and country of origin;
• Additional information about the goods (e.g. brand, model 
number, part
number, quantity, etc.);
• The type of inputs used to produce the goods (percentage of 
mixtures etc.);
• Detailed description about the use of the goods;
• In case of medicines or chemicals, a document showing 
detailed technical specifications;
• In case of vehicles, the name of the manufacturer, type, model 
number, manufacturing year, engine number, chassis number, 
cylinder power, and ownership certificate for used vehicles(if 
required);

---

ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
102
• For vehicle spare parts, name of spare part, type of the 
vehicle, name of the manufacturer, part number (if original 
spare part), the manufacturer’s part number and reference 
number (if not an original spare part);
• For electronics, machineries and accessories, a detailed 
manual or technical catalogue;
• Any other detailed descriptions and information that are 
necessary to determine the value of the goods.