PAIPHE ANE RAPHAEL ETAAD PPSH DLAT FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA ‘CUSTOMS COMMISSION src e344 re BNP 26-914 Danco MENA Nome agen: naR:- PETIA CRIME NNEC he (CPC) #77 Aneeay 2012 9.9" PIMGH ANGE HE (CPC) TPA HSER MMe WAU AAG PINE UY TPH AL. PAE UII AME AG CUTETY 07 CoTaOMs Loonn PYTS AVE HTML aT APM: WIV Ne AL ee VIF? aomaor STHPH ONSET IE NAVD MILL MU CIM PCIE RMT OPH Atom oan RIA oo IAF ATHY AL ANAL TN “HOT Customs Procedure Codes Manual Version 3° AA&RA MLE Aeoiy AIA PIIH AwAC We P"CUstoms Procedure Codes Manual Version 3° Auay” Phen Phd NEA BRIT IAW OALCA NAA MTN PO MICH: 1MEB LET WIL MDACRS 1H Ads RovdoC WC (ECMS)" MAUI AAT HOLT NLM FFE ALF AL CPC UCT AHA 9A VE ATR HATA MEE DIALED REAM PLIEE HVC Ache VAIN MEH we We (CPO! A AML BAAD VG Heir NLNOMAT OK AAT ONT! NOTE MAI be NILE DeIRI: CAR WE 37 7H NE NEILL PA OUP? 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BP DLT eS EDR.E, CUSTOMS COMMISSION Oe LONE 20996,2 ; ® _ INTERNAL OFFICE MEMORANDUM a q sre gataene 3) = ie os a Qh A: WE Pech RENT Nev giss i yrs aR Sst OSS SP ont, mB iRe Shag F Sak be pee RFS MCE C7 ho 10m MO ISS 88 gee eds ere RSLS oS SQ ' Tee gase sank Pr: 20/1/2014 9.9, TUES aE ETN S) Awe PAR: PETIA PEI GN AAC HE (CPC) MPA AAT EE: M2012 49". PAMEH AMEE bE (CPC) THPA HIRE Mee AIAN POA eH AU TYP AE CRO VIET APE AT CUED O99 FMIDMMIS Comth FINE Ave WTI AMAIA Ad AE 8a. VIED AMINLOM THA. Aamabm PE NIE NED RAIA 1RCY MUAH EME WANA wr AW wa NAME cont IAF ATO Chem PLIGH AhOC RE (CPC) TPA ok bm RIAU IE TM. OF DOME ANLCT IT ALAWEEA OEY TONLE 49, Mere F194 O49G. Coe KON 371K ANE KEL RECAP Aemrre Leah Far PRIAT AT CPG om kore HEN 2c CUE OLY PEREMT AT TONE eHANOANT NAY CAN KOr coe CHALE TIED OE és AB NIAaA 37 TE ANG ALENT Awa ARCATA: aga-es > API MO» home NALCT pen weyEthiopian Customs Commission Customs Procedure codes Manual Version 3 June 2021 baba, Ethiopiatroduction 7 2 The Objectives ofthe Manu 3. Legislations 4.1 Definition. : 42 The Purposes of Customs Procedure Codes "CPCS". 43 Formation 44. CPC Structures 4.5 Model (type) of Declaration Import ° 46 Extended Procedure Code. 10 4.7 Additional Procedure Codes (National Procedure Codes) i 4.8 Changes - au 5. Detalls of extended proedur code = a) 5.1 Extend procedure codes for export goods a 13 5.2 Extended procedure codes for impor goods 13 5.3 Extended procedure code for bonded warehouse a 54 Extended procedure codes for easoms tans ~ “ 5.5 Extended procedure codes for others customs procedure : 1s 6 Details of additional procedure codes (APC). 7 16 6.1 EXPORT Goons. 7 16 ‘Additional procedure codes ~ : 16 62 mPoRT GooDs, 7 ‘Additional procedure codes 7 63 Customs bonded warehouse, 19 64 Transit procedure - 19 65 Others procedure 9 ‘Additional procedure codes . 9 {Importation of Capital gods for INVESTMENT. 20 1-LUmporation of Capital gods for INVESTMENT: by private sector. 20 12 Capital Goods fr INVESTMENT -by Public Enterprise 20 9, Correlation between Extended procedure and Adina procedure codes. 2 BOE a o 2IPage ‘wn rite for reves pct wor for rvs na re”EXI- Direct expor. 2 a EXI- Diret exportation afer temporary export fr return unaltered state 2 EX! - Direct export afer tenprary expr for outward processing snd epais 2 [EX2- Temporary etport 23 EXE Re- exportation enn [EXS. Re-exportation of goods previously imported fr inward processing and repairs. 4 [EXS. Re-exportation of goods after Bonded warehousing procedure. : 4 EXS- Re-expotation of goo afer invard transit proved ns 24 IMG. Importation of Goods for home we. - 24 [M6 Entry for home use ft emporary import for return in unaltered sate 28 [IMé any for home use fer emporary import foe inward processing. - and M4 - Ey for home use afer estos bonded warehouse procedure. : 29 1M - Entry for ome use fr goods not sold in duty fee shops 30 IMA - ate for home use after inland transit procedure 30 IMG Goods under ssond schedule ~ 30 IMG - Goods under special second schedule. 30 IME. Goods under special of special second sche 20 IMS - Temporary importation for eur in uratered stat. 31 [IMS - Temporary importation for insard processing 31 [IMS - Temporary imporaion for inward processing afer bonded warehousing procedue 31 IMS - Temporary imporation for inward processing afte inward uansit procedure 3 IMS - Transfer of raw material rom othe oeign wade privileged manufctres. 3 IMS - Transfer of semi-finished or finished goods from other foreign wade privileged manufatures...3 IMS. Temporary importation for resis ~ = [M6 -Re-importatian of goods which s previously exported as permanent export by EXI delaation models (because of different son) = 2 IMG -Re-importation of goods previously exported a a temporary export fr return in nae stat..32 [IMG -Re-imporation of good previously exported as a temporary expr for outward processing and repairs . 32 16 - Re-importation of goods previously exported a a e-export by EXS declaration nodes. 33 IMS. Resinportatin of gods afer entering export bonded warehouse a [IMT - Entry o bonded warehouse. 3 IMT - Entry to bonded warehouse after inward want procedure 3 IM. nity to bonded warehouse afr inland rant proce sen33 ; a1Pase what writen for previous procedure 00 works for previous proce Bt an 3,IM? - Entry t government sled an confiscated gods warehouse. : a IMSIEXE- Goods for transit - 4 [EX9. Transfer of raw materials among foreign trade incentives privileged persons M EX®. Transfer of semi-fiishediinshed goods! among foreign trade incentives privileged pero 38 [IM9- Removal of goods from government warehouse 38 MB. Removal of serap fom Indust pak (BEFIBEMW! 000 38 10. SIMPLIFIED CUSTOMSDECLARATION x6 SR‘Acronyms AGOA ‘American growth opportunity acct Apc Additional procedure code ASYCUDA Automated system for customs data BEF Bonded export factory BEMW BEMW Bonded export manufacturing warehouse cre Customs procedure code ecus Blectone eustoms management sytem ERC Extended procedure code Gov't Government Iaw't Investment Moa, Ministry of apricltare MF FDRE ministry of finance Molt DRE ministry of health Mor Ministry oftade RKe Revised Kyoto convention UN Unit Nations woo ‘World customs organization wat ‘Witholding tax1. Introduction Itis to be recalled that in ASYCUDA+ we have created many CPC in line wit te regime codes for the statistical information and special tx calculation purposes. Now, in eCMS the forme standard is replaced by the mew accepted Intemational standard to meet the present situation of the word trade sctivity. Customs procedures have three main divisions. These division procedures are termed as transit procedures, warehousing procedues and clearance procedures. Each division rovedures are also further clastified into small declaration model categories, These declaration models are combination of lewers and numbers alpha numerical systems, for instance IM4, Among other codes, Customs Procedure Codes (CPC) isthe one used to describe the procedures and/or regimes to which goods are to be entered and fiom which they have been removed, The CPC signals to the system whether the declaration is for an ienport, an export, transit, warehousing or any other circumstance possible in & Customs environment. The Code identifies by the system how the data input from ihe declaration isto be handled and how the declaration ist be processed. 2. The Objectives of the Manual “The purpose ofthis manual is to make clear how customs Procedure Codes (CPC) are being applied in customs procedures. Therefore, it will help the users to easily distinguish to set CPC for each ‘declaration lodgment. This CPC Manual on ‘Customs Procedure codes'is largely categorized as > Model of declaration; General Customs Procedure; Requested Procedure; Previous Procedute; Extended Procedure Code; ‘Additional Procedure Code. CPC strsctures Corelation between EPC and APC vvyvvyvy3. Legislations ‘The customs commission is already established by proclamation097/2018 following. the ‘organizational and structural change inthe federal governmental executive organs. In accordance with ‘this proclamation, council of ministers hes issued regulation 437/2018 to defined power and duties of the commission. In this regulation customs cornmission has the right and responstility to prepare and implement the necessary customs procedure for import, export and goods on sansitThe WOO's Revised Kyoto Convention (RKC) also provides the basis for the concept of Customs procedures offering specific guidelines as to their scope and application. Customs commission, therefore, to clarify and modify the previous customs procedures (CPC) manual that was prepared in 2012 B.C this new modified manual has prepared 4. Customs Procedure CodesiCPC! 4 Definition Customs Procedure Code (CPC) is a seven digit code used to desribe the prosedure code and/ or regime under which goods are being entered into and from wihich they have been disposed, The CPC tells to the system whether the declaration ie for an import an export, transit, warehousing or any other cireumstance possible in a Customs environment. The Customs Procedure Code tells to the sytem how the data input fom the declaration isto be handled and how the declaration isto be processed 4.2 The Purposes of Customs Procedure Covdes “CPCs” ‘The customs procedure code has @ supreme importance on facilitation of tnde and on overall treatment of import and export goods, Some ofthe purpose of the CPC inludes: facilitating assessment and revenue collection provision of detailed information securing the highest degree of harmony and uniformity in customs systems, standardizing, simplifying and barmonizing procedures and documents facilitating exchange of information and data enabling encoding into the computer system aligning with the international coding structure identifying the procedures under which the goods are imported, exported or tobe placed under smother customs procedure > Easing the accumulation of statistical information vyvvyyvvyvy 71Page Ni: whats wrt for previous proc 0 works for prevows procedure I and 843 Formation ‘The eCMS procedure codes are made up of two elements. Namely, Extended Procedure Code (EPC) and additional procedure codes (APC) .The extended Procedure code contains 4 digits. It is the standard and the main part ofthe customs procedure. The National Procedure Code (another name for ‘APC) contains 3 digits and this code ie mostly used for statistical purpose and to define «special taxation and exemption. For example, Eny for home use has an Extended Procedure Code 4000 and [National Procedure cade 000, It implies that all taxes are applicable to the imported goods and services 44 CPC Structures Customs Procedure Codes are structured using seven numerical characters, Sterting from the fist igi - the highest (or broadest) level’ General Procedure code/ and working down, the seven character code numbers can be constructed and linked to pre-programmed System "Actions (such as procedures {or temporary impor' or warehousing), o allow for specific taxation treatments. By using precisely efined CPCs, special taxation outoomes can be managed by writing individual twxaton rales, linked directly to the CPC to recap, > The CPC is based on a Tcharacter code. The fist group of 2 numbers is the Requested Procedure, This is Customs method of treatment of the goods that is being requested / asked, ‘The second group of 2 numbers is the Previous Procedure, This represents the previous ‘Customs procedure, if any, under which the goods were entered or exited. > The Requested Procedure plus the Previous Procedure = the Extended Procedure > In addition, special national situations such as refund, ete. are managed by use of a 3 ~ character National Code, 4.5 Modei (type) of Declarat Model of declaration is «table that links each CPC to the respective declaration category. By using this link, the descriptions on sreen (and on the declaration) take an import or export format. The ‘model of declaration screen allaws description ofthe model type to be defined for display to users. For ‘example, IMA is Import declaration, direct import and sets an alphanumeric character asa prefix for the reference and assessment series siPase NB: whats wet for previous procedare Ob works fr previous procedure 81 and 83When inputting data ftom « manual declaration in to ASYCUDA ++ modules or CMS (MODCBR) the type of Declaration should be specified. The first numeric character of the CPC signifies the general procedure code, This is an internationally agred standard [Before inputting date from # manual declaration into CMS the type of Declaration should be specified. The Type of declaration is almost the same asthe Customs regime code i €CMS i Import 4, Export 1, WHS (Suspense) 7 and Transit T Tn eCMS declaration information is captured using the type of declaration. The folowing table shows ‘he Standard Model ofthe Declaration, Export EXT ist Exporation ERT Temporary Export ERT Re Export EXT Tir for export Bonded warehouse RT “Transit to Export ERD ‘Diber Expo Procedare Import IMG Ey Torhome we MS “Teper poration Ne Re-imporation MT iy for Warehousing ape) Me Tipo Trane m9 | Oiier procedures4.6 Extended Procedure Code ‘The first part of the CPC is called the Extended Procedure Code It consist of two pars, each pat has ‘wo digits. Namely: Requested and Previous Procedure codes. List of Requested Procedure codes: No. | Requested procedure cde Description (fio rnp 2 fat Temporary expor for eta i unaieed ate 3B Temporary expor for outward processing [30 Re-exportation 3 [a0 Entry forhome we [a1 Entry for home use under Sevond schedule "A Ta ry fr ome use under Second schedule “A” Special * [8 Eni for home use under Second schedule "A" Special 2 330 “Temporary Tmpor Tor return in unalered sae. wo, [ 52 “Temporary Tmpor for inward Processing [55 Temporary import fr repairs 12. [60 Re-mportation BT nity oF goods to bonded Warehouse 14 Eni of gods in fo government warehouse BB ‘Removal of gods fiom duty fe shop bonded warehouse (ie [30. “Through Transit 17.81 Taward transit ie. [ 82 ‘Outward ans el 19_ [85 Taland transit : 20. [90 “Transfer of aw malariae anong foreign wade Taenive pivieged ; manufacturers a Transfer of finished or semiTinihed goods among Toeign wade incentive privileged manufacturers 2. [9 Disposal of goods ffom goverment warchnuse and disposal of scrap {om industrial park ‘The requested Procedure, which comprises the 1* and 2" numbers of the 4 digits in the EPC, represents the customs procedure that i being asked for. The Previous Procedure, which comprises the 3 and 4 ofthe 4 digits, that represents any previous customs procedure code for goods cleared in the preceding customs declaration, Example: If goods ae enter unde temporary inporatin teste the Extended Procedure Code 5100 . Shr es wolPageRequested Procedure code: $1 temporary importation (1 and 2°) Previous Procedure code: 00 no Previous Procedure (3" and 4°) Ifthe above goods ae retumed ot re-exported in unaltered state under Extended Procedure Code 3051 Requested Procedure code: 30 Re- exportation Previous Procedure code: $1 previously temporarily import 4.7 Additional Procedure Codes (National Procedure Codes) ‘The Additional Procedure Codes consists of 3 digits and it's an extension ofthe standard procedure The former ASYCUDA*+ CPC has no leter as a prefix but now the industrial parks addtional procedure codes have letters as « prefix. So nov, there is a need to add leer forthe industrial procedure codes in addition to the numbers for their appropriate extended procedure code, For example goods imported unde the industrial park procedure has a CPC S0Sct 506 ina previous version but in @CMS the fll procedure code is S200RO6, Therefore users are requested to refer to the correlation table which shows the link between the old and new Procedure codes, 4.8 Changes ‘The CPC's are the core elements of the Customs Declaration which makes the declaration to be payable or exempted from Customs duty and other taxes. The Improved Customs 2rocedure Code has {allowed the international standard and practic to meet the requirements needed in €CMS in addition to the standard procedure code, the Additional Procedure Codes (APC) have also ben integrated for statistical and taxation purpose. “The adltional procedure codes previously used for importation of public and private investments are further classified as per Ethiopian standard industrial clasitiation and privileges stipulated in the investment proclamations and regulations. Hence, the addtional procedure codes 440 and 441 are replaced by various new ational procedure codes. Generally the following changes were done to the previous manual 1. The extended procedure code 1040 is replaced by new extended procedure code 3040 to slign ‘with the re-exportation procedure, (38 explained inthe previous manual) ulpage for prevows procedure 00 works for previous pra stand 832 The new 6030 and 6010 extended procedure was also added to the existing extended procedures to facilitate the importation of Fished goods ater exportation. [New CPC forthe Removal of scrap were crested on this manual ‘The new customs procedure codes that can be used to declare abandonedlconfiscated goods ‘when they are sold on auction/bid or wansfered (donated to ther government offlcesicharitable organizations are erated and included in this manus. New CPC were ‘rested for entries of goods to government warehouse ate on IMT for entry and IMS for removal, 5. The temporary export of goods were also clasifed to a few classification than the previous ‘CPC and one addtional simplified declaration were created on EX2 declration models and IMG declaration models, Temporary export of temporary imported goods for maintenances ‘were also included inthis manual 6. ‘The temporary import for repair also get the new APC in this manual, alo the new APC for entry of goods to duy free shops from bonded warehouse were created on IM7 declaration ‘models inthis manual 7, Extended procedure 4083 were add to this manual 5283 to Scilitte the import afte interior Adiitional procedure code 413, 422,423, 446,447,448, 477, 493 were cancelled [New CPC 1000-121 were created to facilitate goods exported under AGOA and draw back willbe requested. 10. New CPC 7371-711were created to facilitate the tansfer of goods entered duty free shops from duty fre shops warchouse 1 New CPC 4073-472 wore crested to facilitate the sales of goods previously entered duty fee shops and sold to domestic market according othe procedure 12. New APC 436 were created to facilitate the importa cof Construction machinery With The Approval of Ministry of construction and urban development as pe min of france ter ref. 30/7/90 dated 0810672013E.¢ 13, New Extended procedure 271 was created to ciliate the outward transit rom bended warchouse. 14, New CPC forthe temporary impor for repairs 8300510 were created, i2IPage what writ5, DETAIL OF EXTENDED PROCEDURE COD! 5.1 extended procedure sdes for export goods To [tended procedure code Deseipion [1000 Permanente exper 3a ermanent exon afer Temporary export fre in uated Sai 3a Fermanent export affer Temporary export for outward processing and Fai «parr Permanent export afer warehouse procedure 3, 00 “Termporry export Torre in unalied Sate [6 00 “Temporary export for ouiward procesing oF ECO e-Exportation afer Entry for Home Use. 8 [3057 TRe-exportation after temporary importation for retum in unaltered state. 9 [3082 ‘Re-exportation after temporary importation Tor inward processing or repair 10 [suTt ‘Reexpotation of gods eer entry for warehousing 1. [308 Re-expor afer inward wansit 5.2 Extended provedure codes for import goods No] Extended prosedre nde Description 12. [4000 ‘inet etry or Bam se 3. [4051 Tnty Tor home wse afer emporary importation Tre Ta wnallered wae Ta [082 Entry for home use ater temporary imporation for ward processing or epale 13. [a07T Ent for home ue afer warehousing 16. [40 Sales o domestic market fom daly fee shop 1081 iy for ome wie afer completing invard east is [om Eniy frome wie fier completing inland wansit 19_[a100 Entry for home use (under 2nd schedule") 2a [ais2 Ent Trfome use afr entry for inward prosewing(andr 2nd schedule "®) a [a Entry for home wee afer warehousing (under 2nd sdedule“A") [a [a Eniy frome we under 2d schedule “A” afer inward wast procedures 23. | 4183 ‘Entry for home use under 2nd schedule “A” afer inland/interior transit 24, #200 nr for home se (ander Spevial 2nd schodule"A") 35 [eas Fry fore use after enty Triad pocessing ander spedal 2d schedules") [am Eniry for home use ater warehousing (under spesiatind Sehedule"—°) 7 aa Enty for home use under special Ind Schedule "A" afer inward Wansit procedre Bas Entry fr Rome we under spel 2nd Schedule "A" air nand wast procedre 23, [4300 Entry for home use under special of special second schedule “A” 2 3a [ase nity for home we afer etry sing under special oF specialBad schedule wD a eT ‘Entry for home use aller warehousing (wnder special of special 2nd Schedule [5a Pasar Entry Tor home use under special oF speclal second wehedule “A affer inward transit procedure /via multimodal Bas Entry for home use under special of special second whedule "A after ifand transit procedure 3a [ S100) “Temporary importation Tor return fn unalleved State 35._[ 5200 “Temporary importation Tor inward processing or repair 36,_[ 5281 ‘[Remporary importation for inward processing or repir after inward transit 37 [5285 “Temporary importation for inward processing or repr ater inland transit 38. [5290 “Transfer of Raw Material afer Temporary Importation for Iaward Processing under voucher, bonded manufacturing, and bonded export factory scheme 3. ST “Transfer of finished and semi-finished goods following Deemed Export under voucher, bonded manufacturing, and bonded export fctory scheme [5300 “Temporary importation of goods for repairs ai] ow TRe-Iportation Afer Direct Permanent Exporiation ® ‘Re-Imporation After Temporary Export for Return In Unatered Sate one ‘Re-Imporation Aer Temporary Exporition For Outward Processing Or Repair He [050 ‘Re-Imporation of cally Processed goods under invard procesing afer Re- Exported de to Defector rejection by the buyer [om ‘Withdrawal of goods from bonded Export Warehowe Extended procedure code 5.3 Extended procedure code for bonded warehouse Description 7100 Direct entry to bonded warehouse 5.4 Extended procedure codes for Tis Direct entry to bonded warehouse afer inward Wansit procedure Ts Direct entry to bonded warchouse after inland trans procedure 7200 Entry to government warebouse Tea) [Entry of abandoned goods to governmental warehouse aie etry for home wie Tha Tnty of abandoned goods into goveramental waresouse after declared for personal effest__ a7 ‘Removal of goods from Bonded warehouse to duty Tee shops wstoms transit Txlended procedure code Description e000 Through tens areas 3077 “Through transit afer warohousiag procedure == [74 Ni: what writen for previwsproveder 0 works for previous proce 100 Tard ransitfiom government warehouse) a [sto ‘utard ans 5 [aan ‘Outward transit afer bonded warehousing procedure 6 | 8500, Thlandlinierior transit 7s Tan transit procedure afer completing inward tarsi prosedare 45.5 Extended procedure codes for others customs procedure (Transfer of goods among foreign trade incentive schemes privileged manufactures, disposal of goods [No | Bitended prowedure code Daeription T9052 “Transfer of Raw Materials due fo free Majeure ater Temporary Importation for Invard Processing under foreign tiade incentive schemes os “Transfer of Finished or semi-finished Goods as Deemed Export afer “Temporary Importation for Inward Processing under foreign trade incentive schemes 3a Disposal af by-products om indutal park [are ‘Removal of goods entered in lo government waretouse6.DETAILS OF ADDITIONAL PROCEDURE CODES (APC) XPORT GOODS Additions process codes pets 7100 Home produoed goods by Private sector Z_[107 “Home produced goods by pubic sestor 3 [a0 ‘Goouls in which duty drawback to be claimed 4 [tar “Goods in which duty dawbeck be claimed (under AGOAY 3 [Bo Goods under Amerisan Growth and Oppertunity Act (AGOA) y Private setor 5_ [ar Goods under American Growth and Opportunity Act (AGOA) By Publi eetor [az ‘Wheat under Ethio-Djbour Bilateral Agreement 7 [190 Personal effect goods for diplomas, inferational organization's emplayees = [sr Cultural goods with the approval of concerned governmental ganization 3 [ar ‘Goods for ourward processing by private investor. To [202 Goods for outward processing by public investor. [203 Goods for maintenance 12, [204 ‘Goods by multinational organizations for outward processing 15, [205 ‘Gools by private setor for their inv. Work abroad. ia [206 ‘Goods by public sector for their inv. Work abroad 15 [207 Goods for Eth, government organizations in other country 16. [208 Goods for infemational organizations diplomas, missionaries and local NGOs Tr [209 Goods for tourist 1s. [354 [Goods requested to be e-exported 1, [08 Ty t bonded export warehouse 20, [600 Goods under Transit procedure 2I_[ ROS “Transfer of raw materials for voucher scheme privileged peren between manufactures [R06 “Transfer of raw materials for BMW scheme privileged person between manufacturers 33. [ROT “Transfer of raw materials for BEF scheme privileged person between manufacturers 24, [ROE “Transfer of raw materials for industrial park scheme privileged person between manufactures 35. | DOF Transfer of semiTinished or finished goods Tor voucher scheme privileged person between manufacturers 26, [Doe “Transfer of semi-finished oF Finished goods Tor BMW orivileged person between manefactuers | DoT “Transfer of semifnished or finished goods for BEF privileged person between manufactures 7, [Dae ‘wansfer of semi-finished or finished good for industrial park privileged person between manufacturers r, (Fist Seyee 62M FORT GOODS ‘Additonat Pietis procedure codes 7, [000 ‘Goods for private sector 30._[ 407 Goods for govemment badgetary intttion 31 [02 Goods for Private Sector exempted fom With Tolling wx 3 [405 Goods for public enterprise, which are fully or partially, owned by government. 35. [40 Medical supplies and equipment for Ucensed organizations with Cerificate of competence 3 [5 ~ [Raw materialvinpts/ Tor the manulfaturing of Drugs by Pharraceutienl companies %. ‘Goods donated by extemal org. to charitable institution in Etnpia [3s [407 [Relief Goods for Goverament and non-governmental institutions 37 [405 Donation or Personal eens for passengers, Retumees andres ences 38 [a8 ‘Aaricultural inputs (Teilizer,pestividesé seeds) [a0 ‘Goods for Public enterprise Exempted fom Withholding Tax [at ‘Emergency Goods Imported By Govt. Or Nga/Leter fiom Concerned Body a [ae ‘Goois for tade fie (Exhibition) and Conference a [as ‘Goods under Diplomatic or consular privileges B.A Goods for USAID Activities Or For The Projects & Programs Financed By US a a7 Equipment and supplies For Aircrafts engaged in intemationa ighis [ae “Medicament for HIVIAIDS treatment a6 [4 Capital Goods for NGO a7 [0 “Human Pharmaceutials, Medical Supplies, Cab Chemicals & Equipment as, [a1 Relie from duties and taxes under special permission from Authorized government | organization Bar Personal effess including vehicles imported by RETURNEES 30 [5 Personal effects including vehicles imported by ETH DIPLOMATS 31. [6 Personal effects including vehicles imported by investors 3 [ar Relief from duties and taxes Including Scanning Fees under special permission fom Authorized goverament organization. 3. [ae ‘Sales of Temporary Imported Goods ss Serap For Home Use. 34 [a9 “Transfer of by-produts to lawfully established charitable organization within Ethiopia as gift according to industrial park regulation 417/2017 [BO ‘Artieles and Equipment Specialized For Use By the Disabled Or Handicaps 36. [1 (CKDISKD jgoods by manufacturers exempied from surtax and withholding x 37 [Br ‘Relief from dues and taxes of hide and skins 8S Fire Escapes, Fiefghting Appliance & Chemicals 3. [ae "Ambulance in a Complete State Imported With The Approval of MOF [a5 ‘Consumable goods under Border trade procedure a. [86 Tmporiation of Construction equipment a7]Page 1B: whats writen for prevons procedare 09 works fr previoa ical meshaniation eipments ea Transfer of dy He imported onsruton meal to another person oa Transfer of duty free imporid goods for invesnent fo persons ened impor goods for investment wit similar dy fee privilege =e ‘Goods previously declared under investment Roque 10 pay [ae les of et fl by Petroleum eferpise to Air Lies oF. as ‘Sales of kerosene - [450 Sales of dt reported goods by budgetary Cow. organizations & Sr ‘Spare par fr cath register machine 7 70 [a ‘Withdraw of goods fom Duty Free shops tobe pa) 7 [ a “Goof aterationa, regional organization & hei oT 776 ‘Goods for ntmationl, regional organization & thir ofa pat oF UN [as ‘Goods notified and ceried as short sipped and sort landed [7a [ae ‘Goods for replacement 7 [as Project goods ce-expored paying casoms Duty & Exsse ax based on depreciation value 7a | ‘Used vice Gly Wee pa! pen 77 | a7 “Transfer of used vehicles from duty free entitled body to Government organization. 75a ‘Re declarng of daly fee vehicles & machineries having above 10 and 12 years sense respectively Bae ‘Goo previoaly esared under APC 22,495, 74,25 W456 day ax e aid [9 ‘Goods previosly declared under Diplomate & Tntermational requested pay dy. ar Transfer of gods from previously Duty fee ened body Te another day fee exiled body (excluding investment privilege 42). = [or Transfer of temporary imported goods fom ane projet to anole o}ea & [or “Tranafe of temporary imported goods fo Guy free enied body ws Sales of gods ffowing lemporary importation for inward proosing under Vout, BMW and BEF scheme. = [aT Sales of inshed goods previously Impared under 2 Sehedale wo Duty fee previewed personales production wae ‘Sales of by products from industry park to domestic markets #7 [505 ‘Goods under Voucher Seheme [506 ‘Goods under Bonded export Manulcuring warcoue Scheme aE ‘Goods under Bonded expon Tatry Scheme. 30 [50 Temporary import for repairs 31 [aor ‘Goods entered to export Bonded warehouse and expected obs expored by EXT a ‘Goods entered to export Bonded warehouse and expected to be exporied by EXSee 6.3 Customs bonded warchouse NT gaint procure codes ee 33. [701 nity of goods fo private customs bonded warehouse 3a [7 nity of duty fre shop goods fo customs bonded warehouse 95. [5 TEiry of Goods to customs general bonded warehouse 36 708 niyo gods csioms export Bonded warehouse 778 Bonded inpat supply warehouse 3a T10 Eiry of goods to goverment warchouse as per model 263 [7 Eniry of goods to duty fre shop. 6.4 Transit proced Adaiional Description procedave code 7o0" 300 ‘Cos wan pace 6.5 Others procedure Additonal i Description To, | 903 Disposal of seized, confiscated, abandoned goods fiom government warehouse by sale through aution/bid, As per model 266 Taz 90 Transfer of seized, confiscated, and abandoned goods to ober goverament offices OF | chazty organization from government warchouse. As per model 26. T5905 Disposal of seized, confiscated, and abandoned goods from government warehouse ot removal of serap from industrial park through Burning or burying. As per model 266, Toa | 505 ‘Removal oF goods entered government warehouse because of time Timi on temporary warehouse7. CAPITAL GOODS FOR INVESTMENT. Goods imported for investment purposes were declared using 440 for private and 441 for public investment in ASYCUDAt+ system previously but now the Additional procedure codes ae futher classified in line with the Ethiopian Standard Indust Clasitiation to identify the industrial areas ‘where the investors ae participating andthe incentives are utilized. 74 IMPORTATION 0} JF CAPITAL GOODS FOR INVESTMENT: by private sector ORE] Scumess | Ay ap une ret te as Tegislation ‘Proclamation No, 859/2014 (As amended No, 1160/2019), No. 769/2012, No Regulation No. 270/2012, investment commission Directive No. 4/2013 ana aT foauigemial 7 Fo aa ps a ge z Tar] Ca Nag ER 5 23 | ear aon ca a ie rT a al ve c Cee ncaa & Commailan Tednoig7 develyoen a oo 5 $C ae ey Cai, ToD é ep Gap or oc and Ton ess $ | 5 apa sr Costin ern i sf | ean a fr Rese Deve 3 453 | el nor Ecard Ting ved Tac} tor —— ea fr He See vee it Fe anteeaT ma eagneaag WTR, TA god o___ leans rennet a ee eter ——f cpt pf in Ay pte 2 CAPITAL GOODS FOR INVESTMENT -by Pull Enterprise [|u| A mania Saori cers red FTES Topo Pcs No AVA, Reo 70207, eireN Tineamen) ana eee a = “« Capital goods for agricultural mechanization and investmentTF ar ‘Capital goods for Information and Communication Tedhrology development fi | ae "} Capital goods for Blea ation, Transmission ard Disebaton g — ‘Capital goods for Hotels and Tourism investment a Capital goods for Construction investment on Capital goods for Real estate Development investment a ve Capital goods for Education and Training investment & =z Capital goods for Health Service investment 7% ae Capital goods for Architectural and engineering Works, echnical esting and snalysis investment e a Capital goods for Publishing investment GS = (Capital goods for Leasing investment Except vehicles a ar Capital goods for Mining, co a ‘Capital goods for Other Investment Areasane uonezuoanny s10zi6sw Nd as SYST oT oj oxo Kresoduos se paso Asn 0198 aE 0} soo _anp|uonezuognny sozssw aig | payer wy wnat sof vedio Asodwoy se pauodso fsno.aid SOON, Feoo]pue Ssueuo.ssut“jewoiip “Suoneaueso [woKN 305 Sp) _aye{uonezuoginy 2ona|uonezuogny 2on9|uonzuegny ano] uonezuegny voy stousseoug | _200N, voy ‘owes our] 2H0N. 00 miowesgox| 210 008 miozissea| sw __| py amotio pre yuwcis weusuy Jopin spoof 0 wormody SHON ‘zs5¥ Ox | ——ov0N (VODV PUN) pauRES 34 yoRAWEI Ana yong spd jouonRTT SU0N ‘iozi6ss 6g | >00n Fue 29 0 xPuGNEP ORG HH po08 Jo woREBOgES aH0N ‘ozi6s¥ 0d | 200N. avo P10zi6S8 4] >00N. 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