Single window valuation system cargo tracking

18 COMPLAINTS AND APPEALS 
143
18.1 Introduction 
143
18.2 Complaint Review Sections
143
18.3 Complaint Handling Procedures 
144
18.4 Appeal Procedures 
146
19 MISCELLANEOUS ISSUES 
147
19.1 Tax Incentives 
147
19.1.1 Investment Tax Incentives 
147
19.1.2 Export Trade Tax Incentive 
148
19.2 Tax Reduction or Zero Rate 
150
19.3 Foreign Exchange Permit and Franco-Valuta
151
19.4 Other Obligations Related to Customs Operations 
153
19.4.1 Obligation to Provide Information 
153
19.4.2 Retaining Information 
154
GLOSSARY OF TERMS
155
ANNEX 1: 
SAMPLE DECLARATION – IMPORT FORM IM4 
158
ANNEX 2: 
PERSONAL EFFECTS EXEMPTED FROM DUTY PAYMENTS 
159
ANNEX 3: 
ETHIOPIAN CUSTOMS TRANSIT ROUTES 
161
ANNEX 4: 
ERCA VALUATION DETAIL DECLARATION 
163

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LIST OF ACRONYMS 
AEO
Authorized Economic Operator
AGOA
African Growth Opportunity Act
ASYCUDA
Automation system for customs data
CIF
Cost, Insurance, Freight
COMESA
Common Market for Eastern and Southern Africa 
ECAE 
Ethiopian Conformity Assessment Enterprise 
ECCSA 
Ethiopia Chamber of Commerce & Sectoral
Associations 
ECVS
Ethiopian Customs Valuation System
EIC
Ethiopian Investment Commission
ERCA
Ethiopian Revenue and Customs Authority
ERPA 
Ethiopian Radiation Protection Authority
FMHCCA
Food, Medicine and Health Care Administration and
Control Authority 
FOB
Free On Board