Single window valuation system cargo tracking

outside of a customs port (or attempts to do so) is punishable 
with rigorous imprisonment for no less than five years and no 
more than ten years and with a fine of no less than Birr 7,000 
and no more than Birr 15,000.
• Using or allowing another person to use ERCA’s electronic 
information exchange without authorization carries a penalty 
of rigorous imprisonment for no less than three years and no 
more than five years and a fine of no less than Birr 5,000 and 
no more than Birr 20,000.
Legal persons
88
are also subject to criminal liability. A legal person 
who participates in committing a customs criminal offence is fined 
between Birr 100-500,000, depending on the sentence of the crime. 
This applies in particular where one of its officials or employees is 
a principal criminal, an instigator, or an accomplice in connection 
with the activity of the legal person, with the intent of promoting 
its interest by an unlawful means, by violating its legal duty, or by 
improperly using the legal person as a means.
On top of evidences allowed in line with the Criminal Procedure 
Code and other relevant legislations, the following are acceptable:
• Digital or electronic evidence;

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MARCH 2017
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• Evidence gathered by foreign law enforcement bodies;
• Evidence gathered by ERCA through customs controls and law 
enforcement; and
• Documents prepared by the WCO for goods classification.

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18 Complaints and appeals 
18.1 Introduction
Actors in customs procedures may not agree with the decision of the 
customs administration. In line with the principles of transparency 
and fair treatment, opportunities are accorded for submitting 
appeals/complaints on customs matters in order to have a decision 
reconsidered by a higher authority. These contribute to making 
customs decisions consistent with the law, while creating uniformity 
in the application of the law.
The complaints and appeal section of the Ethiopian Customs 
Proclamation echoes Chapter 10 of the General Annex to the RKC 
and the WTO Agreement on Trade Facilitation (Ministerial Decision 
of 7 December 2013).