Single window valuation system cargo tracking

• Importing and exporting (or attempting to export) 
prohibited or restricted goods or goods subject to clearance, 
or smuggling or taking goods out of their legal route, or 
illegally importing duly exported goods are punishable with 
rigorous imprisonment for no less than five years and no more 
than ten years and fined no less than Birr 50,000 and no 
more than Birr 200,000.
87
The use of force or offence by an 
organized group increases the rigorous imprisonment from ten 
years to fifteen years. Furthermore, anyone who transports, 
stores, possesses, offers for sale or buys these goods shall be 
punishable with rigorous imprisonment of no less than three 
years and no more than five years and fined no less than Birr 
50,000 and no more than Birr 100,000.
• Importing or exporting prohibited goods, or attempting to 
do so, carries a penalty of rigorous imprisonment of no less 
than five years and no more than ten years and a fine of no 
less than Birr 50,000 and no more than Birr 200,000.

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ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
140
88 “Legal person” means a body which has governmental or non-governmental, public or 
private structure and includes any legally recognized institution or association set up for 
commercial, industrial, political, religious or any other purpose as per Article 34/4 of the 
Criminal Code of 2004.
• Anyone who attempts to illegally import or export goods by 
concealing them in legal imports or exports is punishable 
with rigorous imprisonment of no less than five years and no 
more than ten years and a fine of no less than Birr 50,000 and 
no more than Birr 100,000, if the value of concealed good 
accounts for more than 50% of the total declared value of the 
goods.
• A carrier who, in the absence of an unforeseeable occurrence 
(force majeure), loads or unloads goods for import or export