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 Home (/) » Doing Business (/articles) » Customs (/articles/customs/) » Tariff and Duty

Customs Duty, Tariff and Taxes in Ethiopia (/articles/customs/69-customs- EEXXC

CHHAAN
NGGEE R
RAATTEESS
duty-tariff-and-taxes-in-ethiopia)
Written by AAddm
miinniissttrraattoorr Published on 24 March 2009 Category: Customs (/articles/customs/) SSeelllliinngg BBuuyyiinngg

USD 21.0424 20.6298

All imported goods to Ethiopia are subjected to customs duties and taxes, unless exempted by law. Taxes applicable on
GBP 32.8745 32.2196
imported goods are: Import (Customs) duty, Withholding Tax (/index.php?option=com_content&view=article&
EUR 22.9488 22.4906
catid=46:withholding-tax&id=32:withholding-tax-in-ethiopia-rates-withholding-agent) (a fixed rate of 3%), Excise Tax
(/index.php?option=com_content&view=article&id=54:excise-tax&catid=1013:tax&Itemid=29) (if applicable), VAT CHF 21.8918 21.4514

(/index.php?option=com_content&view=article&id=29:vat&catid=1013:tax&Itemid=29)(a fixed rate of 15%) and Surtax (a AED 5.7291 5.6166

fixed rate of 10%).
CAD 16.1964 15.874

Duty is tariff collected on the value of the good calculated on the basis of its actual total costs. It is levied in accordance with
SSoouurrccee:: Commercial Bank of Ethiopia
the rules of the international convention on the harmonized customs description and coding system. Sur-tax applies on all
AApppplliiccaabbllee oonn:: Jul 23rd, 2015
imported goods, except those exempted by the Council of Ministers Regulation No. 133/2007 at 10 percent rate. Excise tax is
paid on imported goods with a percentage rate ranging from 0 to as high as 100. VAT on imported goods is a flat rate of 15 %.
A 3 percent withholding tax applies also on imported goods. These taxes are calculated based on the cost and freight rate. But FFEEAATTUURREEDD CCO
OMMPPAANNYY
the Ethiopian Revenues and Customs Authority provides its own CD with details on prices on various goods. The rate is usually
calculated as per the price on the CD.This CD is to be updated every three months. HAST Enterprise (Horn of Africa Steel...
(/directory/15297-hast-enterprise-horn-of-
Tariff Calculator:
africa-steel-trading)

Total Cost of the goods = FOB Cost + Insurance + Freight

Total Cost of the goods x Import Customs Duty = A (/directory/15297-hast-enterprise-horn-of-

africa-steel-trading)
Category: Steel Products (/directory/970/)

(Total Cost of the goods + A) x Excise Tax Rate (If applicable) = B

(Total Cost of the goods + A + B) x VAT = C ((//bbaannnneerrss//cclliicckk116600))

(Total Cost of the goods + A + B + C) x Surtax = D

Total Cost of the goods x Withholding Tax = E

TOTAL PAYABLE at THE TIME OF IMPORT = A+B+C+D+E

N
Noottee:: There are some goods that may be exempted from one or more of the taxes and duties mentioned above. To find out
more, one can visit here (http://www.erca.gov.et/index.jsp?id=search_hs_code) to check the HS code, and, here
(http://www.erca.gov.et/index.jsp?id=tax_calc) to find an online tax calculator. Both are provided by the Ethiopian Revenue
and Customs Authority.

SSoom
mee sseelleecctteedd ggooooddss aanndd ttaaxxeess aanndd dduuttyy aapppplliiccaabbllee oonn tthheem
mwwhhiillee iim
mppoorrttiinngg:

Some imported goods are restricted and require the importer to secure permission from the competent authority.

Here is Duty and taxes applicable on some of major import goods in Ethiopia:

VVeehhiicclleess,, CChheem
miiccaallss,, SStteeeell,, PPeettrroolleeuum
m aanndd iittss pprroodduuccttss

1. Vehicles

Vehicles with spark–ignition engine of cylinder capacity of 1000-1300cc

Unit of measurement: unit
Duty Rate: 35%
Excise Tax: 30%
VAT: 15%
Sur Tax: 10%
Withholding tax: 3%
Vehicles with spark–ignition engine of cylinder capacity of 1300-1800cc
Duty Rate: 35%
Excise Tax: 60%
VAT: 15%
Sur Tax: 10%
Withholding tax: 3%
Vehicles with spark–ignition engine of cylinder capacity greater than 3000cc
Duty Rate: 35%
Excise Tax: 100%
VAT: 15%
Sur Tax: 10%
Withholding tax: 3%
 Diesel vehicles with cylinder capacity not exceeding 1300cc

Duty Rate: 35%
Excise Tax: 30%
VAT: 15%
Sur Tax: 10%
Withholding tax: 3%
Diesel vehicles with cylinder capacity of 1300-1500cc
Duty Rate: 35%
Excise Tax: 60%
VAT: 15%
Sur Tax: 10%
Withholding tax: 3%

Motor vehicles for the transport of goods

Duty Rate: 10%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding tax: 3%
Public transport type vehicles (diesel/semi-d) seat capacity greater than or equal to 15 passengers
Duty Rate: 10%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding tax: 3%

2. Chemicals

Chemical fertilizers of nitrogenous, phospatic, photassic, phosphates and chemical fertilizers with nitrogen, phosphorous and
potassium are exempt from Duty, Excise Tax and Sur tax. But they are subject to 15% VAT and 3% withholding tax.
Importation of chemical fertilizers require permission from Ministry of Agriculture and Quality & Standards Authority of Ethiopia

Chemical preparations for photographic use

Unit of measurement: Kg
Duty Rate: 10%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Unbleached coniferous chemicals, wood pulp, soda or sulphate
Duty Rate: 0%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding Tax: 3%
Other chemical products and residuals
Duty Rate: 10%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding Tax: 3%

3. Steel (manufacturers get a better duty rate than importers and surtax on certain raw materials (Billets, Hot Rolled Coils, Wire
Rod in coils) is 0%.

Unit of measurement: Kg
Flat/hot rolled iron/steel in coils, width >=600mm, with pattern in relief
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Rolled iron/steel plated with chromium oxides, width >600mm
Duty Rate: 10%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Hot rolled iron/steel, on 4 faces, width >150mm but <600mm, >=4mm in thickness, not in coils.
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Hot rolled iron/steel bars/rods, rectangular (other than square, x-section)
Duty Rate: 20%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Hot rolled U, I or H sections of iron/steel, <80mm high
Duty Rate: 10%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Hot rolled Angles/shapes/sections of iron/steel not further worked
Duty Rate: 10%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Hot rolled stainless steel in coils >=600mm by >10mm
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Plates, sheets and strip of refined cooper in coils, >0.15mm thick
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
 Withholding Tax: 3%

Aluminium foil rolled not backed
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%

4. Petroleum and its products

Petroleum oils and oils obtained from bituminous minerals, crude

Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 10%
Withholding Tax: 3%
Other petroleum oils and oils obtained from bituminous minerals
Duty Rate: 0%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding Tax: 3%
Petroleum coke
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding Tax: 3%
Petroleum bitumen
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding Tax: 3%
Other residues of petroleum
Duty Rate: 5%
Excise Tax: 0%
VAT: 15%
Sur Tax: 0%
Withholding Tax: 3%

RReeffeerreenncceess

Customs Proclamation, No. 622/2009

Council of Ministers Regulation No. 133/2007
Ethiopian Revenue and Customs Authority Database.
Web: erca.gov.et

Last Updated on 2288 AAuugguusstt 22001133

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