ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
103
• He/she is responsible for any information on the declaration
and
must be signed;
c) Ensure the goods declaration is filled properly and the supporting
documents are correct and valid.
Conversely, in case of grievance the declarant has the following
rights:
a) The right to get written decision from the authority; T
b) he right to get goods release by furnishing:
• Insurance guarantee for manufacturers;
• Guarantee letter for government;
• Cash deposit or bank guarantee for the rest.
c) The right to
appeal on customs decisions
11.6 Valuation of Special Goods
Specific rules apply to a number of special goods. These are as
follows:
• Samples, Gifts, Donations: Free goods are valued by using
Method 1 or 2.
Alternatively, a value from the supplier,
prepared for customs purposes, may be presented at the time
of importation.
• Vehicles: New vehicles are
valued through the standard
approach (valuation methods 1 to 6). Imported used vehicles
are valued through customs record value by using the
identical/similar goods method in relation to manufacturing
year, model and horse power/ cc/.
The duty paying value of a
used car is calculated as follows:
ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
104
Depreciation of a used vehicle is calculated as follows:
Dostları ilə paylaş: