ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
156
Customs station: Any place designated
as customs office at the
port of entry or exit of goods, transit routes or customs area for the
control of import and export goods or
for the accomplishment of
customs formalities and collection of duties and taxes.
Customs territory: The territory of Ethiopia.
Customs value: A value of goods used as the basis for assessing the
amount of duty and taxes, actually paid or payable i.e.,
the sum of
cost, freight, insurance and other expenses as appraised by Customs
based on the valuation methods of the Customs Proclamation and
valuation directive provisions.
Declarant: Any person who makes a goods
declaration or in whose
name such a declaration is made.
Duty: A charge levied and collected on any imported or exported
goods in accordance with the Customs Tariff Regulations issued
pursuant to the Customs Proclamation
and the International
Convention on the Harmonized Commodity Description and
Coding System.
Goods: Any kind of corporeal chattels and other incorporeal
chattels deemed to be corporeal chattels
by law including natural
forces and resources of an economic value which are employed in
use, including money.
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