Professional Documents
Culture Documents
Import and Export Manual
Import and Export Manual
Import and Export Manual
Table of Content
Page
3
1.INTERNATIONAL TRADE DOCUMENTS Top 10 Documents used in Export
1. Purchase Order
2. CMR Document
3. Commercial Invoice
5. Packing List
7. Letter of Credit
4
9. Certificate of Origen
going to be made.
5
C. SENDER AND RECIPIENTSender: the exporter and, sometimes,
the importer.
Recipient: Importer and the issuing bank in the event that the
6
Commercial Invoice, declares to the tax authority of his country
the amount that it must pay, to who it is going to pay and the
payment ensures the seller that it will not waste time preparing
7
Irrevocable Letter of Credit with instructions for completing the
document.
The carrier usually completes the form, but the sender - in other
information and must sign the form when the goods are collected.
the goods and to justify the payment for its services. Model of
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carrier, so it necessarily has to accompany the goods in road
shipments.
insurance implies the obligation for sale under the Inco terms
CIP.
9
agent, or owner of a vessel, furnishing written evidence
3.
as a group of documents.
10
C.SENDER AND RECIPIENT
airport. The Air Waybill must name a consignee (who can be the
11
merchandise. Since it is not negotiable, and it does not evidence
A.AIR WAYBILL AWB What is used for Sender and recipient Practical
airport. The Air Waybill must name a consignee (who can be the
12
D. PRACTICAL ADVICE The document is issued in three originals and
the Warsaw Convention (1929 and 1955 Hague Revision), and also
used as a carriage contract and receipt that the goods have been
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Transport Operator on destination country, and the importer.
of the goods, that is to say, it proves that the goods have been
Trade Zone so there are customs and the products could benefit
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specific origin of the goods and, therefore, it is a separated
one.
15
a set of industry, customer, government, or carrier
Model Documents
parties.
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3. CHARACTERISTICS All transport documents have in common three
The carrier usually completes the form, but the sender -in other
information and must sign the form when the goods are collected.
the goods and to justify the payment for its services. The CMR
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6. BILL OF LADING B/L A Bill of Lading B/L is a document issued
airport. The Air Waybill must name a consignee (who can be the
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of transport, such as shipping by road and by sea. It is also
used as a carriage contract and receipt that the goods have been
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conditions, as well as the taxes and other expenses that might be
the amount that it must pay, to who it is going to pay and the
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consignee is returned to the seller or consignor as a proof of
justify the removal of the products from its store and proof
that de importer sign the copy provided by the carrier. For the
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Table of Content Page
International Trade and banking operation
Day 1
Introduction to international trade
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International banking operation
Banking operation in relation to international trade
Governing Rules in international trade
Methods /Modes of payment
Day 2
Methods of payment continuation
Documents in international Trade
o Commercial
o Financial
Day 3
Import
Required criteria
Documentary requirement
o Advance Payment
o Documentary Collection (CAD)
o Letter of Credit
Day 4
Settlement of CAD documents
Settlement of Letter of credit documents
Day 13
Export
o Required Criteria
o Modes of payment allowed for export
o Advance Payment
o Consignment
o Documentary Collection and Letter of Credit
International Trade – Definition
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International trade I s the exchange of goods and services between
countries. In this type of trade Prices, or supply and demand are
affected by global events. This trade will give countries the
opportunity to be exposed to goods and services which are not
available in their own countries.
International trade is either Export and /or import
Export - a product that is sold to the global market
Import - a product that is bought from the global market.
Where both import and export affects the country's balance of
payment.
As exchange of goods and services between countries is affected by the
countries several political economics, the flow of goods/services from
seller to buyer and payment from buyer to seller should made in
accordance with the contract of sale.
Sales contract
A voluntary, deliberate and legally binding agreement between two or
more competent parties. This contract should clearly show what is
required for the specific transaction. The rights and obligations of
each partner should be clearly indicated on this agreement should
clearly show:-
Product/service types with unit and total price.
Shipment details, who bears costs for freight, insurance... etc.,
and who is responsible for import-export clearance.
Mode of payment.
Required documents.
In case of dispute place of arbitration and governing law...
and some more.
Why is there an international trade?
Since nation is self-sufficient on its own, be it developed or
developing nation’s people enter into business for reasons like: -
Need for commodity.
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Gets is cheaper in buying rather than producing.
Raw materials for their factories.
Have maximum output reserve and send out on payment.
Need for foreign currency (FCY), etc.
The involvement of FCY makes banks to act as intermediaries in the
international trade.
Seller and buyer located in different places.
Limited control over the transaction.
Use of different currencies by trading countries.
Difference in legal and regulatory systems of the trading
countries.
Need to ensure payment for transactions on favorable terms and items
are as per the agreement made between buyer and seller.
COMPONENT AFFECTING INTERNATIONAL TRADE
Cost An amount / monetary value that has to be paid or given up
in order to get something.
Customs Government agency entrusted with Enforcement of laws
and regulations to collect and protect import- revenues, and to
regulate and document using for the flow of goods in and out of
the country.
Document- Something tangible that records communication or facts
with the help of marks, words, or symbols. A document serves to
establish one or several facts, and can be relied upon as a
proof.
Exchange rate - Rate between two currencies is the rate at which
one currency will be exchanged for another.
Freight - charge for transporting goods by commercial carrier;
cargo, vessel or vehicle,
Globalization - the spread & connectedness of production,
communication and technologies across the world. , The worldwide
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movement toward economic, financial, trade, and communications
integration.
Import - to bring in (goods or materials) from a foreign country
for trade or sale. A product that is bought from the global
market.
Insurance - risk transfer mechanism that insures full /partial
financial compensation for the loss or damage caused by events
beyond the control of the insured party. Under the insurance
contract the insurer indemnifies he insured party against the
specified amount of loss occurring from specified eventualities
within specified period provided a fee/ premium is paid.
Law -a rule or system of rules recognized by a country or
community as regulating the actions of its members and enforced
by the imposition of penalties.
Origin- the point where something begins or arises. Certificate
of origin document that certifies a shipment’s country of origin.
It is commonly issued by trade promotion office/ chamber of
commerce of the exporting country.
Outsourcing The contracting or subcontracting of noncore
activities to free up cash, personnel, time, and facilities for
activities in which a company holds competitive advantage.
Pricing - Method adopted by a firm to set its selling price. It
usually depends on the firm's average costs, and on the
customer's perceived value of the product in comparison to his or
her perceived value of the competing products.
Tariff. 1.General: published list of fares, freight charges,
prices, rates, etc.
2. Foreign trade: popular term for import tariff and
import tariff schedule,
3. Shipping: popular term for shipping tariff and
shipping tariff schedule.
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International Banking Operation
What is banking?
The various ways, in which a bank can help a customer such as
operating accounts, handling transfers, paying standing orders &
selling foreign currency.
Operating accounts.
Handling transfer.
Paying standing orders.
Selling foreign currency.
Deposit/foreign currency accounts operation.
Handling of account opened for international organizations,
foreign nationals, NGOs, embassies etc. whose source of income is
in foreign currencies.
Handling transfer
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These payments may be made upon presentation of simple
drafts (known as clean payments) /upon presentation of
shipping documents (in relation with import-export business)
Selling Foreign Currency
Loan/credit facility
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Issue guarantee in connection with international trade,
(import, export) or any other business purposes
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The regulations are based on :-:
Exchange Control regulations.
Documentation requirements.
Foreign exchange funds flow.
2. International Regulations
There are many regulatory bodies but the most widely accepted is the
International Chambers of Commerce (ICC) issued the following rules:-
For Documentary Credit:
UCP 600- Uniform Customs and Practices for Documentary
credit
For Documentary Collection:
URC 522 –Uniform Rules for Collections.
For Delivery Terms
INCOTERMS – International Commercial Terms.
Methods/modes of payment in international trade
Cash in Advance/ Advance Payment - The mode of payment where the
seller receives payment from the buyer prior to shipment or
rendering of service.
Consignment - The supplier ships the goods to the importer (known as
the consignee) whilst retaining ownership. The consignee is the
agent responsible for paying the supplier if and only when the goods
are sold. This mode of payment is mostly used for perishable items.
Collection - A mode of payment where exporter ships the goods prior
to receiving payment and gives instruction for handling of documents
(financial and/or commercial) to his bank.
Letter of Credit - Undertaking issued by a bank in favor of a
beneficiary /exporter by which the bank substitutes its
creditworthiness for that of the applicant /importer by promising to
honor (pay) if the document specified in the letter of credit are
timely presented.
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Open Account - A mode of payment where supplier ships goods and
sends shipping documents to the buyer and payment will be made by
the transfer to the supplier’s account as per their agreed time for
payment.
Documents in international trade
They are two types
1. Financial
Bill of exchange/ Beneficiary draft
An unconditional order written from one person (the drawer) to another
person (the drawer). It directs the drawee to pay a certain sum at
‚sight‛ or at a fixed or future determinable date, to the order of the
party who is to receive payment (payee). There are two types of
drafts:-
Demand /sight - where payment is expected to be done the moment
document are handled to the drawee.
Time draft – the sum is payable at some fixed date given on
draft, like, 30, 45, 60,
Promissory note
A written promise committing the signer to pay to another at a
future date (usually with interest).
2. Commercial
Commercial Invoice
An accounting document where he beneficiary claims payment from
applicant. As per ICC rules the invoice should prepared in the
following manner.
I. Must appear to have been issued by the beneficiary.
II. Must made out in the name of the applicant.
III. Must be made out in the same currency in the credit.
IV. Need not be signed.
As one of the major document it should contain the information about
specific shipment. The description of the goods, services or
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performance in a commercial invoice must correspond with that
appearing in the credit.
Packing List
Are parts of commercial document.
Give information how goods are packed and quantity/number in each
pack.
Should show same quantity as shown on the commercial invoice &
other documents.
Official documents
Documents issued by other independent officials rather than the
business partners. They are different certificates issued by
specific organs, like trade license, inspection, origin, quality,
weight, TIN certificates … etc.
They should be issued in original, signed and stamped by the
issuer,
Insurance document
A document issued by a named insurance company showing the risk
covered, issued in original, signed and stamped by the issuer.
The risk cover date shown on the insurance document should be
prior from the date of shipment.
Transport documents
Document issued by the transport companies (carriers) that certifies
that they receive the shipment to deliver to the agreed destination.
The carriers are responsible for the safety of the items they received
and needed to meet the deadline of delivery. These companies will
issue way bills like Bill of Lading (B/L), for marine service, Air way
Bill (AWB), for air shipments, Truck way Bill (TWB)/Road or Railway
consignment notes for land services (items shipped on trucks or rail
roads & Courier/postal receipts for the shipment done by mail.
Among the way bills, bill of lading has different purposes other than
the rest of the document issued by other carriers.
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Bill of Lading (B/L) as a transport document serves a threefold
Purposes:-
1. A receipt for the goods delivered to the carrier for
shipment;
2. A contract of carriage of the goods from the place of receipt
to the place of delivery;
Listed in the bill of lading; and
3. It is an evidence of title to the goods.
Therefore as per the ICC rules the B/L should be
• Presented in full set.
• Date as indicated in the credit.
• Issued /Endorsed as required by credit.
• Notations should be marked as required.
Import
Required criteria
As per local regulation of a country, an importer should fulfill the
following to import on any modes of payment
Valid foreign trade license for import, business license, investment
/industry license, / must exist in the list of budgetary government.
Organization. For NGOs certificate from Min. of justice, regional
govt. offices.
Should have Tax Identification Number (TIN).
Should have NBE account number /registered as importer by the bank.
Should open account with the bank.
Should not appear on delinquent list of the NBE.
Modes of payment approved for import
Among the modes of payment used in international trade the following
are approved for import.
Advance Payment /TT.
Documentary collection.
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Letter of credit.
Additional requirement
• Ownership Certificate (Liber) from the country of purchase (In case
of used vehicles).
• Chambered documents showing full description of the goods including
type, model, date of manufacture, and original purchase price from
parties other than the seller.
•The FOB value of used vehicles, machineries, equipment’s etc. to be
imported shall not exceed the maximum value with respect of service
year.
• Certificate from Ethiopian drug control and administration for
medicines and equipment, (if applicable).
• Certificate from Ministry of Agriculture for agricultural chemical %
medicines, if applicable.
•Certificate from Road Transport Authority for import of vehicle, if
applicable.
• Copy of a loan or grant agreement concluded between Government
Agencies & foreign financing organizations. However, a letter of NBE
is required in the case of private sector, & no objection letter from
donor or lender (if applicable).
How to start import
Search for market - (web site, internet …
Know your customer (search information about the supplier…)
Agree on details of market conditions like mode of payment (L/C,
A/P, and CAD), Delivery terms (FOB, C&F…)
Collect Pro forma showing details.
Invoice issued in advance of order:
An indication of price.
It is a form of quotation
Appear at a bank counter.
Apply for import.
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On mode of payment you agreed with your supplier
Content of Pro forma invoice.
Pro forma Invoice No…….
Date……………….
Validity Date (optional) -------------------
Names of importer and exporter
o Item to be imported (indicating HS. Code)
o Country of origin.
o Quantity.
o Price (unit & Total) per agreed measurement.
o Terms of delivery.
o Port of loading, discharge/destination.
o Mode of payment.
o Exporter’s bank. Seller’s signature
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● Authorization letter to debit their account for value of goods and
bank charges if any.
And any certificates from additional condition.
Required Documents under Documentary collection /CAD
At time of Purchase Order approval
● Valid Foreign Trade License /Industry/ Investment
● TIN Certificate
● duly signed valid Pro forma invoice (indicating HS. Code)
● Valid, signed and sealed Purchase Order (P/O) for approval, which
Should be addressed to exporter.
Has to include at least.
– Description of goods, and Country of origin,, Payment term Cash
Against Document (CAD) sight, Unit & total price , Delivery term
FOB, (C&F), it has to show breakdown of cost and freight, for (CIF)
needs NBE approval , Unit & total price , List of required documents.
● Insurance certificate from licensed local insurance company,
ascertain that the insurance policy is issued in the name of customer
and a bank.
● Letter /waiver from ESL for delivery term C&F, (CIF if this mode is
approved by NBE).
● International competitive Bid for values USD1, 000,000. - And above.
At time of CAD settlement /arrival of documents
● Duly completed signed and sealed Foreign Exchange Application for
Import (permit),
● Chambered Invoice.
● Certificate of origin.
● Transport document.
● Packing list.
● Authorization letter to debit their account for value of goods and
bank charges if any.
Required Documents under Documentary /Letter of Credit
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Foreign Trade License /Industry/ Investment
● TIN Certificate.
● Duly signed valid Pro forma invoice (indicating HS. Code).
● Duly completed signed and sealed Foreign Exchange Application for
Import (permit),
● In case of service import signed and sealed application letter
● L/C application and other supporting documents such as certificates
from different authorities (if any).
● Insurance certificate from licensed local insurance company,
ascertain that the insurance policy is issued in the name of customer
and a bank.
● Letter /waiver from ESL for delivery term C&F, (CIF… if this mode is
approved by NBE).
● International competitive Bid for values USD1, 000,000. - And above
Amendment
A process to change terms and conditions of letter of credit. It can
be initiated by the beneficiary or the applicant and all parties
should agree on the changes.
The applicant should submit an application to his bank/ issuing
bank quoting the L/C number with the supplier's inquiry/consent for
amendment. And authorize to debit his account for bank charges and for
all the additional costs.
Amendments can be:-
o Increase/decrease L/C amount.
o Extension of expiry and/or shipment date.
o Change on trade term.
o Correction of misspellings.
o Change on origin of goods, etc.
Settlement of Documents on CAD
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The importer bank checks the presented documents (shown below) as per
the central bank’s directives /local rules/.
● duly completed signed and sealed Foreign Exchange Application for
Import (permit).
● Chambered Invoice.
● Certificate of origin.
● Transport document (AWB, B/L, TWB….).
● Freight invoice for delivery term C&F or CIF.
● Packing list.
● Other documents as required in the LC. like pre shipment inspection
cert, original Libre for used car.
● Authorization letter to debit their account for value of goods and
bank charges if any.
Then inform the importer to authorize the bank to debit his account
for payment. Upon authorization the bank will pay the exporter
through his bank and release document to the importer to clear the
goods. This is only done at the importer’s instruction, if he does
Not appear at the bank and authorize the bank to the to settle payment
the bank does not have any obligation to settle the documents. But
has the responsibility to report what is going on to the importer
bank, send reminder to the importer and report to the central bank the
unsettled.
Settlement of Documents on Letter of Credit
Supplier ships the goods and presents documents to his bank like
listed below with its covering letter instructing the issuing bank to
credit his account.
Chambered commercial invoice.
Certificate of origin.
Transport documents, AWB, B/L ….)
Freight invoice for delivery term C&F or CIF
Packing list.
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Beneficiary Certificate, Carrier Certificate.
Other documents as required in the LC. Like pre shipment
inspection cert, Original Libre for used car,
Issuing bank checks and honor if it is complying presentation and
release document to buyer to clear the goods.
Export
Required criteria
As per local regulation of a country an exporter should fulfill the
following to export on any modes of payment
Valid license for trade,
Tax Identification Number (TIN).
NBE account number (register as exporter by the bank)
Open account with the bank.
Search for market and sign a contract.
Should not be reported as delinquent by NBE.
Modes of payments allowed for export
Among the modes of payment used in international trade the following
are approved for export.
Advance Payment.
Consignment.
Documentary collection.
Letter of credit.
Export process under any mode of payment
Search for market,(web site, internet …
Know your customer.
Agree on details of market conditions like mode of payment (L/C,
A/P, CAD, and consignment), Delivery terms (FOB, C&F…)
Sign a contract.
Get it registered by the bank where you maintain an account.
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Appear at a bank counter to collect payment if you deal on
A/P, collect the L/C instrument.
Prepare document for export permit processing.
Ship the goods.
Prepare and present document as per the requirement of the
importer bank or the local rules of importing country to the bank
for further dispatch to the importer bank.
Document required for export permit issuance
Valid foreign trade license for export.
TIN certificate.
Completed signed & sealed export application form (BANK
PERMIT FOR EXPORT OF GOODS).
A copy of sales contract.
Three copies of invoices duly completed, signed & stamped.
Credit advice – Advance payment.
Letter of undertaking – Consignment & • CAD modes of payments
Authenticated L/C instruments – L/C mode of payment.
Export under Advance payment
An exporter can collect payment in advance either on SWIFT/ on
declared and lawfully exchanged cash notes.
They apply for the export permit.
Ship the goods (using clearing and forwarding agents.
Prepare and dispatch the shipping documents to the importer on
his own.
o Export under Consignment
An exporter prepare undertaking letter for payment, of course in
foreign.
They apply for the export permit.
Ship the goods (using clearing and forwarding agents.
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Prepare and dispatch the shipping document to the importer (agent
in foreign country) on his own instructing to transfer payment to
his account held with bank.
Follows payment to settle the undertaking, and report to NBE on
his own.
Export under Documentary collection
An exporter prepare undertaking letter for payment, of course in
foreign.
They apply for the export permit.
Ship the goods (using clearing and forwarding agents.
Prepare and submit the shipping documents to his bank for further
dispatch to the importer and follow up payment.
The bank will follow payment, if paid credit the exporter account
held with it, if not send reminder to the importer bank and
inform the situation to exporter to deal with importer ,
Report settlement of the CAD export to NBE.
Export under Letter of Credit L/C
An exporter presents the L/C instrument advised through his bank
together with other document required for permit issuance
Them apply for the export permit
Ship the goods (using clearing and forwarding agents.
Prepare and submit the shipping documents to his bank for
negotiation and further dispatch to the importer
The bank will check the presented document as per the L/C and
negotiate (pay/purchase the document) if it is complying with L/C
instrument if not return for correction to the exporter if still
corrected then dispatch as them are
Dispatch the document to the issuing bank as per the address on
L/C instructing them to credit our correspondent account
When the correspondent bank account is credited settlement to the
export will be repotted to NBE
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CONTENTS
Page
6. INCOTERMS...................................................
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Definition of customs value:-
valorem.
1. The customs value for the purposes of applying the Customs Tariff
Proclamation.
2. The customs value for imported goods shall be the actual total
territory of Ethiopia.
45
3. The customs value for export goods shall be the actual total
costs of the goods up to the final exit point from the customs
territory of Ethiopia.
46
WTO- Multilateral Agreements
1) Agreement on Agriculture;
Agreement);
Dumping Agreement);
Valuation);
Agreement);
47
Method 1 Transaction Valuation Method
The price is actually paid or payable for the goods when sold for
provisions of article 8.
1) The sale
value, the goods being valued must have been sold before
importation.
48
If no sale…………no transaction value. Article1 cannot be used.
• The payment must relate to the imported goods that may be made
directly or indirectly;
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Elements which do not form part of the customs value of the imported
goods
a) Warranty costs
b) Discounts
c) Credits
d) Damaged goods
N.B.: If they are shown separately from the price actually paid or
50
ADJUSTMENTS in Article 8 are PRECONDITIONS FOR TV
‚IF you are buying a cow, make sure that the price of the tail is
included.‛Asian-Indian Proverb
• Letters of credit;
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• Purchase orders;
• Others
goods, or
Summaries for TV
for the goods when sold for export to the country of importation
53
Method 3. Similar goods Value Method
54
Method 4 Deductive Value Method
• The sales must be between unrelated parties and they must occur
55
Summaries of Method 6
COMMERICAL DOCUMENTS
1) Commercial invoice,
3) Transportation documents,
5) Certificate of origin,
6) Insurance documents,
56
8) Evidence of the adjustments in Article 8 of WTO-ACV.
manuals.
import-export transactions.
delivery.
premises.
i.e., EXW
57
Group C-where the seller must contract for carriage of the goods
Group D-where the seller has to bear all costs and risk required
I.e. DAF, DES, DEQ, DDU, DDP… New: DAT & DAP
58
59
የተጣጣመ የሸቀጦች አስያየምና ኮዴ ማዴረጊያ ዘዳ (Harmonized Commodity Description &
Coding System) ስሌጠና
መግቢያ
60
እ.ኤ.አ 1993 የጉምሩኮች ህብረት ምከር ቤት ተጠንቶ የቀረበውን አዱስ
የሸቀጦች ምዯባ ሲስተም The Harmonized system commodity description
& coding system ብል ስያሜውን አጸዯቀ፣
የአሜሪካን ኖሜንክላቸር
ኤክስኘሊናቶሪ ኖትስ፣
ንዐስ ምዕራፎች
አንቀጾች (Headings) እና
62
3.1. የሀርሞናይዝዴ ሲስተም አተረጓጎም አጠቃሊይ ዯንቦች
ዯንብ 0
አንዴን ዕቃ ከመመዯባችን በፊት መታወቅ ያሇባቸው ጉዲዮች፡
ዕቃው ምንዴን ነው
ከምንዴን ነው የተሰራው
63
የክፍሌ እና የምዕራፍ አርዕስቶች የሚያገሇግለን ጉዲዮችን ሇማጣቀሻ ተግባር
ካሌሆነ በስተቀር አርእስቶችን መሰረት በማዴረግ የሚወሰን ምዯባ በህግ ፊት
ተቀባይነት የሇውም ይሊሌ፣
መግሇጫ 1አ ምዕራፍ 44
መግሇጫ 2 የምዕራፍ 8
ምሳላ
- ጎማ የላሇው መኪና
64
- ቀሇም ያሌተቀባ ከሴራሚክ የተሰራ ሀውሌት 6913
ዴሌዴዮች
ብስክላቶች
ጌጠኛ መብራቶች
መኪናዎች
65
3.1.3.1. የታሪፍ አተረጓጎም ዯንብ ቁጥር 3/ሀ/፡
ምሳላ1›
ምሳላ2.
የኤላክትሪክ ጺም መሊጫ
ምሳላ3.
ምሳላ 4.
ብዛት
ብዛት
ጥራት
ዋጋ
ክብዯት፡
ምሳላ፡ 25% ገብስ 75% ዯግሞ አጃ የያዘ ደቄት ቢመጣ እንዳት ይመዯባሌ;
67
ከጎማ የተሰራ ኮንቬየር ቤሌት 4ዏ.1ዏ
ሇሏርሞናይዝዴ ሲስተም አሰራር ሲባሌ አንዴ ዕቃ ሇችርቻሮ ሽያጭ በስብሰብ የተዘጋጀ /Set/
ነው ሉባሌ የሚችሇው፡
በስብስብ /Set/ በአንዴ ሊይ የተዘጋጁ ዕቃዎች አንዴ የተሇየ ፍሊጎትን ሇሟሟሊት ወይም
አንዴ የታወቀ አገሌግልት ሊይ ሇመዋሌ የሚችለ መሆን አሇባቸው
በአንዴ ፓኬት ወይም ማሸጊያ ውስጥ ተጠቅሌሇው ሇችርቻሮ ሽያጭ የተዘጋጁ መሆን
አሇባቸው፡፡
እነዚህ በሴት የመጡ ዕቃዎችን በዯንብ ቁጥር 3/ሇ/ ሇመመዯብ በመጀመሪያ በዯንብ
ቁጥር 1 መሰረት ያሌተመዯቡ መሆናቸውን ማረጋገጥ ይኖርብናሌ፡፡
ጥያቄ፡
N.B. በስብስብ ወይም በሴት የሚመጡ ዕቃዎችን በዯንብ ቁጥር 3/ሇ/ መሰረት ሇመመዯብ
በመጀመሪያ እነዚህ ዕቃዎች በዯንብ ቁጥር 1 መሰረት መመዯብ የማይችለ መሆናቸውን
ማረጋገጥ ያስፈሌጋሌ
በታሪፍ አተረጓጎም ዯንብ ቁጥር 1 መሰረት ተመዴበው የሚገኙ በሴት ወይም በስብስብ
የተዘጋጁ ዕቃዎች ጥቂት ምሳላዎች፡
68
ሇግሌ ንጽህና መጠበቂያ የሚያገሇግለ የጉዞ ዕቃዎች
በታሪፍ አተረጓጎም ዯንብ ቁጥር 3/ሇ/ መሰረት በሴት፣ በውህዴ ወይም በጥምር የተሰሩ
ዕቃዎች እኩሌ ጥቅም ካሊቸው ወይም የዕቃውን ዋና ባህርይ Essential Character
መሇየት በማይቻሌበት ጊዜ በታሪፍ መጽሏñ የቁጥር ቅዯም ተከተሌ መሰረት
በመጨረሻ በሚመጣው የታሪፍ አንቀጽ ሊይ ይመዯባለ፡፡
በዚህ ዯንብ መሰረት በቁጥር ቅዯም ተከተሌ በመጨረሻ በሚመጣው በታሪፍ አንቀጽ
1ዏ.ዏ4 ሊይ ይመዯባሌ፡፡
ምክንያቱም ከዯንብ ቁጥር 1 እስከ ዯንብ ቁጥር 3 ዴረስ ያለት ሁለንም ዕቃዎች
ሇመመዯብ የሚያስችለ በመሆናቸው ነው፡፡
በዚህ ዯንብ መሰረት አንዴን ዕቃ ከመመዯባችን በፊት ከዯንብ ቁጥር 1-3 ያለትን
ዯንቦች ዯጋግሞ ማየት ወይም መሞከር ያስፈሌጋሌ፡፡
69
ጋር አብረው ይመዯባለ፣ ነገር ግን ይህን ዯንብ ሇመጠቀም መሟሊት
ያሇባቸው ጉዲዮች አለ፡፡
70
ከጥቂቶቹ ክፍልች በስተቀር አብዛኞቹ የየራሳቸው መግሇጫዎች አሊቸው፡፡
የክፍሌ መግሇጫዎች ህጋዊ የሆነ የታሪፍ ምዯባን ሇመወሰን ይቅማለ፡፡
ምሳላ
በሕይወት ያሇ በግ 1
71
የበግ ስጋ 2
የበግ ቆዲ 41
ከበግ ቆዲ የተሰራ ጫማ 64
ምሳላ 1.
ምክንያቱም
ምሳላ 2.
87 የሚገሌጽሌን . . . .
ዏ1 የሚገሌጽሌን . . . .
በአጠቃሊይ
ዲሽ/-/
አንዴ ዲሽ
ዏ9ዏ2.3ዏ - ጥቁር ሻይ
4817.1ዏ - ኢንሾልፖች
ሁሇት ዲሽ /--/
ምሳላ፡ 1
1515.19 - ላልች
ምሳላ፡ 2
74
ምሳላ አንቀጽ ዏ4ዏ9 የተፈጥሮ ማር
ኤች ኤስ ኮዴ ዏ4ዏ9ዏዏ
ላልች
2941.1ዏ ፔንሲሉን
2941.2ዏ ስትራቶማይሲንስ
2941.3ዏ ቴትራሳይክሉንስ
2941.4ዏ ክልራምፊኖኮሌ
2941.5ዏ ኤሬትሮማይሲን
2941.90 ላልች
15.09 የወይራ ፍሬ
15ዏ9.1ዏ ጥሬ
15ዏ9.ዏ9 Other
8412.8ዏ ላልች
8412.9ዏ ክፍልች
75
አንቀጽ ንዐስ አንቀጽ የዕቃው ዓይነት
ዏ4ዏ7.ዏዏ እንቁሊሌ
ዏ4ዏ7ዏዏ9ዏ - - ላልች
8418.21 ሪፍሬጂሬተሮች
8418.219ዏ - - ላልች
የጉምሩክ ታሪፍ ማሇት በገቢ ዕቃዎች (Import) ሊይ የሚጣሌ የቀረጥ ዓይነት ነው፡፡
ይቀረጣለ
የኮሜሳ ታሪፍ
76
በዕቃዎች መመሳሰሌ ወይም በቂ የሆነ የሏርሞናይዝዴ ሲስተም /ኤች.ኤስ/ አመዲዯብ
ዕውቀት ካሇመኖር ወይም ከግዳሇሽነትና ከችኮሊ ወይም ተገቢ ያሌሆነ ጥቅም ሇማግኘት
ከመፈሇግ የተነሳ ሇገቢ ዕቃው ትክክሇኛው የኤች ኤስ ኮዴ ሊይሰጠው ይችሊሌ፡፡ በዚህም
የተነሳ የቀረጡ መጠን ከተገቢው ሉያንስ ወይም ሉበሌጥ ይችሊሌ፡፡
አገራችን የCOMESA /Common Market for Eastern & Southern Africa/ አባሌ ስሇሆነች
የዚህ ዴርጅት አባሌ ከሆኑ አገሮች በሚመጡ ገቢ ዕቃዎች ሊይ ከላልች አገሮች
ከሚመጡት ዕቃዎች 1ዏ% የቀረጥ ቅናሽ ይዯረጋሌ፡፡ የኮሜሳ ታሪፍ ሰንጠረዘ በታሪፍ
መፅሏፍ ገጽ 664 ሊይ ይገኛሌ፡፡
77
ሇምሳላ፣ የሌብስ ማጠቢያ ሳሙና ከቻይና ቢመጣ 3ዏ% የጉምሩክ ቀረጥ ይከፍሌበታሌ፡፡
ይኧው ዕቃ ከኬንያ ወይም ኡጋንዲ ቢመጣ 27% ብቻ ይከፍሌበታሌ፡፡ ምክንያቱም
ኬንያና ኡጋንዲ የኮሜሳ አባሌ አገሮች በመሆናቸው ነው፡፡
Freight ማሇት ዯግሞ Sea Freight + ከጅቡቲ ወዯብ እስከ ጋሊፊ ወይም ከማንኛውም
ጎረቤት አገር ወዯብ እስከ ኢትዮåያ መጀመሪያ መግቢያ በር ዴረስ ያሇውን የማጓጓ¹
ወጭ ያካተተ የማጓጓ¹ ወጭ ማሇት ነው፡፡
ምሳላ፣ አንዴ የሌጅ መጫወቻ አሻንጉሉት የCIF ወይም ቀረጥ ማስከፈያ ዋጋው (DPV)
ብር 1ዏዏ.ዏዏ ቢሆን ሁለንም ቀረጥና ታክሶች ማስሊት እንዱቻሌ
78
ወዯ አገር የገባው ዕቃ የኤክሳይዝ ታክስ የሚከፈሌበት ከሆነ ኤክሳይዝ ታክስ
የሚሰሊው በቀረጥ ማስከፈያ ዋጋው የጉምሩክ ቀረጥ ተዯምሮበት ነው፡፡
ብር 135.ዏዏ
የተጨማሪ እሴት ታክስ ምጣኔ /ሬት/ 15% ሲሆን ስሇ አሰራሩ ከዚህ በታች ያሇውን
ምሳላ መመሌከት ይቻሊሌ፡፡
ዴምር፡ ብር 162.ዏዏ
የተጨማሪ ቀረጥ /ሱር ታክስ/ መጣኔ /ሬት/ 1ዏ% ሲሆን፡ ወዯ አገር የገባው ዕቃ
ኤክሳይዝና ቫት የሚከፈሌበት ሆኖ ከተገኘ ስላቱ
79
ምሳላ፡ ከሊይ የተጠቀሰው የሌጆች አሻንጉሉት
ዴምር፡ ብር 186.3ዏ
- የCIF ዋጋ ብር
80
- የገቢ ግብር ቅዴሚያ ክፍያ ብር 100 x 3% = ብር 3 (Withhoding
Tax)
81
82
ክፍሌ 1. አጠቃሊይ
1.1. መግቢያ
የጉምሩክ ታሪካዊ አመጣጥ፡
በአሇም ሊይ ረጅም ዕዴሜ ካሊቸው የመንግስት ተቋማት አንደ ነው
የሰው ሌጅ የመንግስት ምስረታ ዯረጃ ሊይ ከዯረሰበት ጥንታዊ ጊዜ ጀምሮ የተቋቋመ
ተቋም ነው
ጉምሩክ በኢትዮåያ
የቀረጥ ማስከፈያ ዋጋ
84
በሏገሮች መካከሌ የሚፈፀሙ የንግዴ ስምምነት ከማስፈፀም አንፃር የዕቃዎች
የስሪት ሀገር እና የታሪፍ Preference አተገባበርን ሇመወሰን
የጉምሩክ ቀረጥ;
ኤክሳይዝ ታክስ;
ሱር ታክስ;
1.3.2.የቀረጥ ማስከፈያ ዋጋ
85
1.3.3.የዕቃዎች ስሪት አገር (Origin)
ሇስታትስቲክስ መረጃ
ጠቀሜታ
ክፍሌ ሁሇት
የገቢና ወጪ ዕቃዎች የጉምሩክ ሥነ-ሥርዓት
(Customs Procedure)አፈፃፀም
2.1. አጠቃሊይ
ሀ. ትርጉም
የጉምሩክ ሥነ-ሥርዓት አፈፃፀም ማሇት የገቢና ወጪ ዕቃዎች በህግ ወይም ዯንቦች
በተፈቀዯው መሰረት አስፈሊጊው የጉምሩክ ፎርማሉቲ ተጠናቆ ከጉምሩክ ቁጥጥር ውጪ ሇነፃ
ዝውውር የሚሇቀቁበት ሥርዓት ማሇት ሲሆን 'ይህም
የጉምሩክ ትራንዚትን
የጉምሩክ መጋዘን እና
የጉምሩክ ክሉራንስ ስርዓትን የሚያካትት ነው፡፡
#ዕቃ$ ማሇት ማንኛውም ተንቀሳቃሽ ንብረት ሲሆን ግዝፍነት የላሊቸው በህግ
እንዯተንቀሳቃሽ ንብረት የሚታወቁትን ንብረቶችና ኢኮኖሚያዊ ጠቀሜታ ያሊቸውን
በአገሌግልት ሊይ የዋለ የተፈጥሮ ኃይሌ ውጤቶችንና የከርሰ ምዴር ሀብትን
የሚያካትት ሲሆን ገንዘብንም ይጨምራሌ፡፡
#ጭነት$ ማሇት በማንኛውም የማጓጓ¹ ዓይነት ወዯአገር የሚገባ ወይም ከአገር የሚወጣ
ዕቃ ሲሆን በጉዞ ሊይ ጥቅም ሊይ የሚውለትንና የመንገዯኞች የግሌ መገሌገያ ዕቃዎችን
አይጨምርም፡፡
#ቀረጥ$ ማሇት በትክክሌ ሇዕቃው በተዯረገ ወጪ ሊይ ተመስርቶና የዓሇም አቀፍ
የተዋህድ ሸቀጦች አሰያየምና አመዲዯብ ሥርዓትን ተከትል በወጣው የጉምሩክ የታሪፍ
ዯንብ መሰረት በገቢና ወጪ ዕቃዎች ሊይ የሚጣሌና የሚሰበሰብ ታሪፍ ነው፡፡
ታክስ ማሇት ፀንተው በሥራ ሊይ ባለ የግብር ህጎች መሰረት በገቢና ወጪ ዕቃዎች ሊይ
እየተጣሇ የሚሰበሰብ ክፍያ ነው፡፡
87
የጉምሩክ ክሌሌ ማሇት የኢትዮåያ የግዛት ክሌሌ ነው፡፡
የጉምሩክ ጣቢያ ማሇት በመግቢያና በመውጫ ወዯብ ወይም በመተሊሇፊያ መንገዴ
ወይም በጉምሩክ ክሌሌ የሚገኝ በገቢና ወጭ ዕቃዎች ሊይ የጉምሩክ ቁጥጥር ሥነ
ሥርዓት የሚፈፀምበትና ወይም ቀረጥና ታክስ የሚከፈሌበት ሥፍራ ነው፡፡
የጉምሩክ ሥነ ሥርዓት አስፈፃሚ ማሇት የጉምሩክ ሥነ ሥርዓትን የማስፈፀም ተግባር
ሇማከናወን የሚያስችሌ የብቃትና የሙያ ማረጋገጫ የተሰጠው የአስመጪ ወይም የሊኪ
ወኪሌ ነው፡፡
የጉምሩክ ዱክሊራሲዮን ማሇት ወዯ አገር የሚገቡ' ወዯ ዉጭ አገር የሚሊኩ ወይም
የተሊሊፊ ዕቃዎች ዝርዝር የሚገሇጽበት በባሇስሌጣኑ የሚዘጋጅ ቅጽ ወይም ሰነዴ ነው፡፡
የተከሇከሇ ዕቃ ማሇት በህግ ወይም ኢትዮåያ ባፀዯቀቻቸው ዓሇም አቀፍ ስምምነቶች
መሰረት ወዯ አገር እንዲይገባ' ከአገር እንዲይወጣ ወይም እንዲይተሊሇፍ የተከሇከሇ
ማንኛውም ዕቃ ነው፡፡
ገዯብ የተዯረገበት ዕቃ ማሇት በህግ በተዯነገገ ሥነ ሥርዓት ሥሌጣን ባሇው አካሌ
በተሰጠ ፈቃዴ ካሌሆነ በስተቀር ወዯ አገር እንዲይገባ ወይም ከአገር እንዲይወጣ ወይም
እንዲይተሊሇፍ ገዯብ የተዯረገበት ዕቃ ነው፡፡
የጉምሩክ ወዯብ ማሇት ሇጉምሩክ ህግ አፈጻጸም ቢባሌ የገቢ& የወጪ እና ተሊሊፊ
ዕቃዎች የሚራገñበት' የሚቆዩበት' የሚጫኑበት በባሇስሌጣኑ የሚወሰን ማናቸውም
ሥፍራ ሲሆን ዯረቅ ወዯብንም ይጨምራሌ፡፡
ሇ. የጉምሩክ ቁጥጥር
የጉምሩክ ቁጥጥር ማሇት ህጎችና መመሪያዎች መከበራቸውን ሇማረጋገጥ
በባሇስሌጣኑ የሚፈፀም ዕቃን የመፈተሽ’ የሰነዴን መኖርና ትክክሇኛነትን
የማረጋገጥ' ቃሌ የተገባሇትን የሂሳብ መግሇጫና መዛግብትን የመመርመር
ተግባር ነው፡፡
90
ሇ. የትራንዚት ዓይነቶች
የገቢ ትራንዚት /Inward Transit/
የወጪ ትራንዚት /Outward Transit/
የወጪ ትራንዚት /Interior Transit/
ተሊሊፊ ትራንዚት /Through Transit/
ሏ. የትራንዚት አስፈፃሚዎች (Operators)
የተፈቀዯሊቸው አስተሊሊፊዎች
የመሌቲሞዲሌ ትራንስፖረት ኦኘሬተሮች
የጉምሩክ አስተሊሊፊዎች /ትራንዚተሮች
የፖርት/ ተርሚናሌ ኦኘሬተሮች
የመርከብ ዴርጅቶች እና የመርከብ ወኪልች
የትራንስፖርት ዴርጅቶች
የጭነት አቀናጆች (Consolidators)
ኢንሹራንስ ዴርጅቶች
91
2.2.2. የገቢ ዕቃዎች ትራንዚት
ሀ. ትርጉም
የገቢ ዕቃዎች ትራንዚት ማሇት የገቢ ዕቃዎች ከወዯብ ወይም ከመግቢያ በር በጉምሩክ ወዯ
ተፈቀዯ ቦታ በጉምሩክ ቁጥጥር ሥር ሆኖ የሚተሊሇፍበት ሥርዓት ነው፡፡
ሇ. ቅዴመ ሁኔታዎች
ኮሜርሻሌ ኢንቮይስ/በባንክ የተረጋገጠ ኘሮፎርማ ኢንቮይስ/
ትራንዚት ዱክላሬሽን
ካርጎ ማኒôስት /በአጓጓ¶< የሚቀርብ/
ትራክ ማኒôስት /ሇጅቡቲ ግዥ
የዋስትና ድክመንት (RCTG/Insurance Bond/Moral Guarantee)
ሏ. በትራንዚት አሠራር ሊይ የተዯረጉ መሰረታዊ ሇውጦች
የትራንዚት ማጠናቀቂያ ቦታዎች የተሇያየ ቦታ ማሇትም የጉምሩክ ጣቢያ& የተፈቀዯ
መጋዘን& ኢንደስትሪ ዞን& የተፈቀዯ የኘሮጀክት ሳይቶች& ዯረቅ ወይም ላሊ
በባሇስሌጣኑ የተፈቀዯ ቦታ እንዱሆን ተዯርጓሌ&
ትራንዚት ከዕቃው መነሻ ማሇትም ሇገቢ ዕቃ ከጅቡቲ/ከመግቢያ በር እንዱሁም ሇወጪ
ዕቃ ከሀገር ውስጥ የተፈቀዯ ቦታ እንዱጀምር መዯረጉ&
የትራንዚት ዕቃ ቀረጥ ሳይከፈሌበት በኢንሹራንስ ዋስትና የሚስተናገዴበት ሥርዓት
ተቀርጿሌ&
በትራንዚት መስመር ሊይ በየቦታው የነበሩ የመቆጣጠሪያ ጣቢያዎች እንዱነሱ
ተዯርጓሌ&
የኢትዮ ጅቡቲ የትራንዚት ኘሮቶኮሌ ስምምነት መሰረት በማዴረግ በመሌቲ ሞዲሌም
ሆነ በዩኒ ሞዲሌ ትራንስፖርት ስርዓት ሇሚጓጓዙ ዕቃዎች ተሇይቶ የትራንዚት አሰራር
መቀረጹ&
ሇአራቱም የትራንዚት ዓይነቶች አጠራር መቀረጹ&
የትራንዚት መግቢያና መውጫ ሊይ ከአጎራባች ሀገሮች ጋር በጋራ ቁጥጥር
የሚዯረግበት አሰራር Juxtapost ታሳቢ መዯረጉ&
በትራንዚት መስመር ሊይ ፍተሻ የማይዯረግበት ሁኔታን ታሳቢ ያዯረገ የቁጥጥር ሥርዓት
መዘርጋቱ&
92
uƒ^”²=ƒ °n LÃ ¾TÅ[Ó lØØ`:
በዘመናዊ ቴክኖልጂ (Cargo Scanning, Cargo Tracking, Electronics Seal)እና
በተጠናከረ ተንቀሳቃሽ ኢንተሇጀንስ ዩኒት ቁጥጥር እንዯሚዯረግበት ታሳቢ ተዯርጓሌ፡፡
2.3. የጉምሩክ መጋዘን ሥነ ሥርዓት አፈፃፀም ንሁስ የሥራ ሂዯት
2.3.1. አጠቃሊይ
ሀ. ትርጉም
#የጉምሩክ መጋዘን$ ማሇት ገቢና ወጪ ዕቃዎች ወይም ተሊሊፊ ዕቃዎች የጉምሩክ
ሥነ- ሥርዓት እስኪጠናቀቅ ዴረስ የሚቆይበት በባሇስሌጣኑ ፈቃዴ በተሰጠው ሰው
የተቋቋመ ማናቸው የዕቃ ማከማቻ ቦታ ነው፡፡
#የጉምሩክ መጋዘን ኃሊፊ$ ማሇት የጉምሩክ ሥነ ሥርዓት እስኪፈፀምበት ጊዜ ዴረስ
ዕቃዎች ተከማችተው የሚቆዩበትን መጋዘን የሚያስተዲዴር ሰው ነው፡፡
#የጉምሩክ መጋዘን ሥነ ሥርዓት አፈፃፀም$ ማሇት የገቢና ወጪ ዕቃዎች በተፈቀደ
ቦታዎች ወይም የጉምሩክ ቦንዴዴ መጋዘኖች ውስጥ በጉምሩክ ቁጥጥር ስር ሆነው
እንዱከማቹ የሚዯረግበት የጉምሩክ ሥነ ሥርዓት ነው፡፡
ሇ. የመጋዘን ዓይነቶች
94
በእያንዲንደ መጋዘን ኢንስፔክተር መመዯብ ሳያስፈሌግ በሥጋት ሥራ አመራር
መሰረት ቁጥጥር የሚዯረግ መሆኑ፡
የኤርፖርት ሌዩ ባሕሪ ታሳቢ በማዴረግ በተሇየ ሁኔታ ወዯ መጋዘን የሚገባበት አሰራር
ተቀርፃDሌ፡፡
95
መ. የዕቃ አወጣጥ ሥርዓት ሇመፈፀም የሚከናወኑ ዋና ዋና ተግባራት
ሰነድች ተሞሌተው የቀረቡ መሆኑን የማረጋገጥ
የዕቃ የታሪፍ አመዲዯብን ትክክሇኛነት የማረጋገጥ
የዕቃ ቀረጥና ታክስ ማስከፈያ ዋጋ ትክክሇኛነት የማረጋገጥ እና
የዕቃውን ትክክሇኛነት በአካሊዊ ፍተሻ የማረጋገጥ
በሠነዴ ምርመራ እና/ወይም በአካሊዊ ፍተሻ የተገኙ ሌዩነቶች ሊይ በአስተዲዯራዊ
መመሪያ መሰረት ውሳኔ መስጠት ወይም ሇቀጣይ የህግ ሥርዓት ማስተሊሇፍ
አዱሱ የገቢ ዕቃ አወጣጥ አሰራር በዋነኛነት በሁሇት የተከፈሇ ሲሆን፡ እነሱም
በሥጋት ስራ አመራር መሰረት የሚፈፀም የዕቃ አወጣጥ ሥርዓት እና
ቀሊሌ የዕቃ አወጣጥ ሥርዓት ናቸው፡፡
በሥጋት ስራ አመራር መሰረት የሚፈፀም የዕቃ አወጣጥ ሥርዓት በራሱ በሁሇት የተከፈሇ
ሲሆን አነሱም፡
ወዯ መዴረሻ ቦታቸው ዯርሰው ትራንዚት ያአጠናቀቁ ዕቃዎች ሊይ የሚፈፀም የዕቃ
አወጣጥ ሥርዓት እና
ቅዴመ ዕቃ መዴረስ የዕቃ አወጣጥ ሥርዓት (Pre-arrival Clearance)
ናቸው፡፡
የአገሌግልት አሰጣጡ ይበሌጥ ቀሌጣፋና ተዯራሽ እንዱሆን ከማዴረግ እንፃርም
የዕቃዎች አገባብ እና አወጣጥ ካሊቸው ስትራቴጂካሌ ጠቀሜታ፡ ሇገቢ ካሊቸው
አስተዋጽኦ እና ካሊቸው የስጋት ዯረጃ ተሇይተው የሚስተናገደበት የዕቃ አወጣጥ
ሥርዓት የሚፈፀምባቸው የተሇያዩ Customs Clearance Units እንዯሚዯራጁ፡
እነሱም
የኢንደስትሪያሌ ዞን
ኢንቨስትመንትና ኘሮጀክቶች
ወጪ ዕቃ Export እና ማኑፋክቸሪንግ
ተሽከርካሪና መሇዋወጫ ዕቃዎች ጎማን ጨምሮ
ኤላክትሮኒክስ እና የኤላክትሪክ ዕቃዎች፡ ጨርቃ ጨርቅ አሌባሳትና ጫማዎች
መንግስታዊ፡ መንግስታዊ ያሌሆኑ፡ ዱኘልማቲክ፡ አሇም አቀፍ ዴርጅቶች
ላልች ዕቃዎች
96
ኤላክትሮኒክስ የዕቃ አወጣጥ (electronic release)ተግባራዊ ማዴረግ አስፈሊጊነት ሌዩ
ትኩረት የተሰጠው ነው፡፡
አስመጪና ሊኪዎች እና የማጓጓ¹ ዴርጅቶች ከጉምሩክ አሰራር ጋር በተያያዘ
በኤላክትሮኒክስ መንገዴ መረጃ የሚያቀርቡበትና የሚስተናገደበት መንገዴ መፍጠር
የዕቃ አወጣጡን የበሇጠ ቀሌጣፋ እንዯሚያዯርገው፡
አስመጪና ሊኪዎች የዕቃዎቹን መረጃ ዕቃዎቹ ከመዴረሳቸው በፊት በአውቶሜሽን
ሲስተም አስቀዴመው ሇጉምሩክ በሚያስተሊሌñት መረጃ ሥዓትን (የስጋት ዯረጃውን
የመወሰን፡ የዕቃዎች ቀረጥና ታክስ ማስሊትና ላልች) በማከናወቭን የዕቃ መሌቀቂያ
በቀጥታ በመረጃ መረብ (Online)እንዯሚሰጥ፡
አካሊዊ ፍተሻ የሚዯረግበት ዕቃ ከሆነ በቀጥታ የመረጃ ስርዓቱ ይኧው (Online)
ሇአስመጪው ተገሌጾሇት ዕቃዎች ሲዯርሱ ወዱያውኑ ሇምርማራ እንዱያቀርብ በማዴረግ
የዕቃ አወጣጥ ሥርዓቱ ቀሌጣፋ እንዱሆን እንዯሚዯረግ ታሳቢ ተዯርጓሌ፡፡
በኢንደስትሪና አምራች ክፍሇኢኮኖሚ ሇተሰማሩ አስመጪና ሊኪ ዴርጅቶች በሌዩ ሁኔታ
የሚከተለትን አገሌግልቶች እንዱያገኙ ይዯረጋሌ፡፡
የተፋጠነ የጉምሩክ አገሌግልት ማግኘት እንዱችለ በተሇየ Customs Clearance Units
ማስተናገዴ፡
በቅዴመ ዕቃ አወጣጥ (Pre-arrival clearance) የጉምሩክ ስነ ስርዓት ስርዓት አፈፃፀም
እንዱስተናገደ በማዴረግ ዕቃ ከመዴረሱ በፊት የክሉራንስ ስርዓት ማጠናቀቅና የዕቃ
መሌቀቂያ ማግኘት፡
አብዛኞቹ አምራች ያስመጡት ዕቃም ሆነ ዓብዓት በገበያ ዋጋ (Invoice Value)
መሰረት የመስተናገዴ፡
የዕቃዎች ፍተሻ አገሌግልት በፋብሪካቸው ቅጥር ግቢ እንዯሚከናወን፡
ኢንደስትሪ ዞን ሇሚገኙ አምራች ወይም ፋብሪካዎች በዞኑ ውስጥ ሙለ የጉምሩክ
ክሉራንስ የማግኘት፡
በታሪፍ አመዲዯብ፡ በዋጋ አተማመን እንዱሁም በላልች ውሳኔዎች አከራካሪ ሁኔታ
ሲያጋጥም ሇሌዩነቱ የዯብዲቤ ዋስትና በማቅረብ ዕቃቸው እንዱሇቀቅ ማዴረግ፡
ቀሇሌ ያሇ ዱክሊራሲዮን እና የአሰራር ሥርዓት የመጠቀም፡ እና
ሇተወሰነ ጊዜያት ያሇቅዴመ ክፍያ መስተንግድ (Deffered Payment)
2.4.2. የገቢ ካርጎ (ጭነት) ዕቃ አወጣጥ ሥርዓት
97
1. ቀሊሌ የዕቃ አወጣጥ ሥርዓት /Simplified clearance procedure/
ሀ. ትርጉም
ቀሊሌ የዕቃ አወጣጥ ሥርዓት ማሇት ዕቃ የመጨረሻ መዴረሻ ቦታ ከዯረሰ በኋሊ ወይም
ከመዴረሱ በፊት ውስን የሆነ መረጃ ሇዚሁ በተዘጋጀ ቀሇሌ ያሇ ዱክሊራሲዮን በቀረበበት ሁኔታ
ዕቃ የሚሇቀቅበት አሰራር ነው፡፡
በዚህ ሥርዓት፡
በቀሊሌ ዱክሊራሲዮን በተከታታይ ሇተሇቀቁ ዕቃዎች የተጠቃሇለ ዱክሊራሲዮን በህግ
በተወሰነው ጊዜ የሚቀርብበት ነው፡፡
የሚቀርቡ ሰነድች የተሟለ መሆናቸው ከተረጋገጠ በኋሊ ዕቃው ተሇቆ ዝርዝር የሰነዴ
ምርመራ ሰራው የሚከናወነው በዴህረ ዕቃ አወጣጥ ኦዱት ይሆናሌ፡፡
ሇ. የዚህ ሥርዓት ተጠቃሚ የሚሆኑት፡
1. ሇውጭ ገበያ የሚያመርቱ ፋብሪካዎች (አምራች ሊኪዎች)
2. ሇሀገር ውስጥ ገበያ የሚያመርቱ ፋብሪካዎች
3. ቀጥታ ሊኪዎች
4. የተፈቀዯሊቸው የኢኮኖሚ ኦኘሬተሮች/Authorized Economic Operators/ ናቸው፡፡
ሏ. ቅዴመ ሁኔታዎች
የዚህ ሥርዓት ተጠቃሚነት ማረጋገጫ /ሇአምራች እና ሊኪዎች በኢንደስትሪ ሚ/ር
ወይም ንግዴ ሚ/ር የሚሰጥ ሰርተፊኬት/
የተያዘ አጠቃሊይ ዋስትና
በአውቶሜሽን ሲስተም የተመዘገቡና አሰስ የተዯረገ ቀሊሌ ዱክሊራሲዮን፡
በጊዜ ገዯቡ በአውቶሜሽን ሲስተም የተመዘገበ እና አሰስ የተዯረገ ዱክሊራሲዮን
እንዱሁም በአካሌ የቀረበ ሇጉምሩክ ስነ ስርዓት አፈፃፀም አስፈሊጊ የሆኑ ሰነድች፡፡
98
ትራንዚት ከመጠናቀቁ በፊት ወይም እንዯዯረሰ የጉምሩክ ሥነ ሥርዓት ተፈፅሞ የዕቃ
መሌቀቂያ የሚሰጥበት ሥርዓት ነው፡፡
ሇ. የዚህ ሥርዓት ተጠቃሚ የሚሆኑ አስመጪዎች
ማንኛውም የመንግስት ዴርጅት
ቀሊሌ የዕቃ አወጣጥ ሥርዓት ተጠቃሚ የሆነ ዴርጅት እና
በመሌቲሞዲሌ ትራንስፖርት ሥርዓት ተጠቃሚ የሆኑ ማንኛውም አስመጪ፡፡
ሏ. ቅዴመ ሁኔታ
ከሊይ የተጠቀሱት አስመጪዎች የቅዴመ ዕቃ አወጣጥ ሥርዓት ተጠቃሚ ቢሆኑም፡
የመጨረሻ ዕቃ መሌቀቂያ ሇማግኘት በሲስተም የተመዘገበና አሰስ የተዯረገ ዱክሊራሲዮን
እንዱሁም ሇጉምሩክ ሥነ ሥርዓት አፈፃፀም አስፈሊጊ የሆኑ ሰነድች መቅረባቸው እንዯተጠበቀ
ሆኖ የሚከተለትን ቅዴመ ሁኔታዎችን ማሟሊት ይኖርባቸዋሌ፡፡
ትራንዚት ማጠናቀቅ
ቁጥጥር የሚዯረግበት ዕቃ ከሆነ የተቆጣጣሪ መ/በቶች ማረጋገጫ
ሇጉምሩክ ሥነ ሥዓት አፈፃፀም አስፈሊጊ የሆኑ በጉምሩክ ተቀባይነት ያገኙ ኦርጂናሌ
ሰነድች /የአንዴ መስኮት አገሌግልት ተግባራዊ እስኪዯረግ/
የሥጋት ዯረጃቸው ከፍተኛ /ቀይ/ ሇሆኑ የዕቃ ውጤት ፡ እና
ቀረጥና ታክስ የሚከፈሌበት ዕቃ ከሆነ ቀረጥና ታክስ የተከፈሇበት ማስረጃ ናቸው፡፡
ሀ. ትርጉም
የግሌ መገሌገያ ዕቃ አወጣጥ የጉምሩክ ሥነ ሥርዓት አፈፃፀም ማሇት ማንኛውም ሰው
ከውጭ አገር በአውሮኘሊን ተጓጉዞ ሲመጣ በካርጎ ጭነት የሚያመጧቸው ወይም
በውጭ አገር የሚኖር ሰው አገር ውስጥ ሇሚኖር ሰው በስጦታ ወይም በላሊ መሌክ
የሚሊኩ የግሌ መገሌገያ ዕቃዎች ሊይ የሚፈፀም የጉምሩክ ሥነ ሥርዓት ነው፡፡
ሇ. ቅዴመ ሁኔታዎች
የማጓጓ¸ ሰነዴ
ሏ. የተዯረገ መሰረታዊ ሇውጥ
100
በዚህ የሥራ ሂዯት ሊይ የተዯረገው መሰረታዊ ሇውጥ የሥራ ሂዯቱ በተሇየ ሁኔታ
የሚስተናገዴበት መስኮት window በመጠየቀም፡
የዕቃ ፍተሻ
የአሰስመንት እና
የቀረጥና ታክስ እንዱሁም የመጋዘን ክፍያ
በአንዴ ቦታ እንዱፈፀም መዯረጉ ነው፡፡
2.4.4. የገቢ ፖስታ ጥቅሌ ሥነ - ሥርዏት
ሀ/ ትርጉም
የገቢ ፖስታ ጥቅሌ የጉምሩክ ሥነ ሥርዓት አፈፃፀም ማሇት በፖስታ የተሊኩ የገቢ የስጦታ፣
የንግዴ ናሙና፣ የግሌ መገሌገያ እና የንግዴ ዕቃዎች ሊይ የሚፈፀም የጉምሩክ ሥነ-ሥርዓት
ነው፡፡
ሇ/ አጠቃሊይ
ማንኛውም ዕቃ የጉምሩክ ሥነ- ሥርዓት ሳይፈፀምበት በፖስታ ቤት በኩሌ ወዯ
አገር ውስጥ ሉገባ ወይም ከአገር ሉወጣ አይችሌም፡፡
በፖስታ ቤት በኩሌ ወዯ አገር የሚገባ እና ከአገር የሚወጣ ዕቃ በጉምሩክ ቁጥጥር
ይዯረግበታሌ፡፡
በፖስታ ቤት በኩሌ ወዯ ውጭ አገር የሚሊክ ማንኛውም ዕቃ ስሇመሊኩ ሰርተፊኬት
የማያስፈሌገው ከሆነ ፣ ከተወሰነው ዋጋ በሊይ ካሌሆነ ወይም የጉምሩክ ሥነ-
ሥርዓት ሉፈፀምበት የሚገባ ካሌሆነ የጉምሩክ ቁጥጥር አይዯረግበትም፡፡
የገቢ ፖስታ ጥቅሌ የጉምሩክ ሥነ-ሥርዓት አፈፃፀም በሚከተለት ሶስት መዯቦች ተሇይተው
የሚስተናገደበት አሰራር ተዘጋጅቷሌ፡፡
1. በህግ በተወሰነው መሰረት ቀረጥና ታክስ የማይከፈሌባቸው አነስተኛ ዋጋ ያሊቸው
ክሌከሊና ገዯብ የላሊቸው ስጦታዎች፣ የንግዴ ናሙናዎች፣ የግሌ መገሌገያ ዕቃዎች
ወዘተ
2. በህግ በተወሰነው መሰረት ዱክሊራሲዮን የማይቀርብባቸው ሆነው ቀረጥና ታክስ
የሚከፈሌባቸው ክሌከሊ ያሌተዯረገባቸው ዕቃዎች እና
3. በህግ በተወሰነው መሰረት ዱክሊራሲዮን የሚቀርብባቸው ቀረጥና ታክስ የሚከፈሌባቸው
ክሌከሊ ያሌተዯረገባቸው ዕቃዎች፡፡
101
ሏ. ቅዴመ ሁኔታዎች
በፖስታ ዴርጅት የተሊከ የዕቃ ዯርሷሌ መግሇጫ፣
ዱ/ዮን ሇሚቀርበት፡፡
የክፍያ መግሇጫ የተዘጋጀሇት ዱ/ዮን፣
ቀረጥና ታክስ ክፍያ የተፈፀመበት ዯረሰኝ፣
ኢንቮይስ፣
ባንክ ፈቃዴ፣
የተቆጣጣሪ መ/ቤቶች ፈቃዴ /እንዯአስፈሊጊነቱ/
2.4.5. የገቢ መንገዯኞች ጓዝ ሥነ-ሥርዓት
ሀ. ትርጉም
የገቢ መንገዯኞች ጓዝ የጉምሩክ ሥነ-ሥርዓት ማሇት የገቢ መንገዯሃች ከራሳቸው ጋር
ይዘዋቸው የሚሄደት በጉዞ ሊይ እያለ የሚጠቀሙባቸው የንግዴ መጠን የላሊቸው ዕቃዎች
ሊይ በዓሇም አቀፍ ኤርፖርቶች እና በተፈቀደ መግብያ በሮች ሊይ የሚፈፀም የጉምሩክ ሥነ-
ሥርዓት ነው፡፡
የተቀሊጠፈ አገሌግልት ሇመስጠት እና ውጤታማ ቁጥጥር ሇማዴረግ ይቻሌ ዘንዴ የሚከተለት
መሰረታዊ ጉዲዮች ታሳቢ ተዯርገዋሌ፡፡
መንገዯኛው ከመዴረሱ በፊት መረጃ advance passanger information ከአጓጓዥ
ኤላክትሮኒካሉ ማግኘት፣
የሥጋት ሥራ አመራር ተግባራው ማዴረግ፣
መንገዯኛው እና ጓዙ ከማጓጓ¸ ከመውረደ እና ከመራገì ጀምሮ በተፈቀዯው
መሥመርና መውጫ መተሊሇፋቸውን በተጠናከረ የክትትሌና የመረጃ ሥርዓት
መቆጣጠር፡
የመንገዯኛው ጓዝ ወዯ ሻንጣ መረከቢያ ከመተሊሇì በፊት በሰሇጠኑ ውሾችና የ X- rayu
መሳሪያ እንዱሁም በዯህንነት ካሜራ የመፈተሽና የክትትሌ ሥራ ማከናወን፣
መንገዯኞች ቢያንስ በሁሇት ዓይነት ቋንቋ ቅዴመ መረጃ የሚያገኝበት ሁኔታ
ማመቻቸት፣
ቀረጥ የሚከፈሌባቸው ዕቃዎችን የያዘ መንገዯኛ እና ያሌያዘ መንገዯኛ በሚያዯርጉት
የአካሌ እንቅስቃሴና የቃሌ ዱክሊራሲዮን ተሇይተው የሚስተናገደበት የሁሇት መስመር
/ቀይ እና አረንጓዳ/ Dual Channal አሰራር ተግባራዊ እንዯሚዯረግ፣
102
ቀረጥ የሚከፈሌበት አነስተኛ ዋጋ እና ሇአጠቃቀም ቀሊሌና ወጥ የሆነ የቀረጥና ታክስ
Flat rate ምጣኔ ተግባራዊ ማዴረግ፣ እና
2.4.3. የውጪ ዕቃዎች የጉምሩክ ሥነ-ሥርዓት
ሀ. ትርጉም
የውጪ ዕቃዎች የጉምሩክ ሥነ-ሥርዓት አፈፃፀም ማሇት ከሀገር ወዯ ዉጪ የሚሊኩ
ዕቃዎች የጉምሩክ ፎርማሉቲ የሚፈፀምበት ሥርዓት ነው፡፡
የወጪ ዕቃ ዓይነቶች
ቀጥታ ወጪ ዕቃ /Direct Exportation/
በጊዜያዊነት የሚወጣ /Temporary Exportation/
ተመሌሶ የሚወጣ /Re- Exportation/
ሇ. ቅዴመ ሁኔታዎች
እንዯወጪ ዕቃው ያወጣጥ ሁኔታ ሇትራንዚት እና ሇክሉራንስ ቅዴመ ሁኔታዎች
ተሇይተው
የወጪ ዕቃን ክሉራንስ ሇማጠናቀቅ የማስጫኛ ሰነዴ እንዯ ቅዴመ ሁኔታ ተቀምጧሌ፡፡
ሏ. የተዯረጉ መሰረታዊ ሇውጦች
እንዯወጪ ዕቃው ያወጣጥ ሁኔታ ሇትራንዚት እና ሇክሉራንስ ቅዴመ ሁኔታዎች
ተሇይተው
የወጪ ዕቃን ክሉራንስ ሇማጠናቀቅ የማስጫኛ ሰነዴ እንዯ ቅዴመ ሁኔታ ተቀምጧሌ፡፡
መ. የተዯረጉ መሰረታዊ ሇውጦች
የወጪ ዕቃ ትራንዚት እና ክሉራንስ ሥርዓት በግሌፅ እንዱሇይ መዯረጉ፣
የወጪ ዕቃ ትራንዚት ሥርዓት የሥጋት ሥራ አመራር ሥርዓትን መሰረት
ያዯረገ እንዱሆን መዯረጉ፣
ሇተመረጡ ሊኪዎች ዕቃ ከመጫኑ በፊት የትራዚት ፈቃዴ የሚሰጥበት ሁኔታ
መመቻቸቱ፣
የወጪ ዕቃዎች የፍተሻ አገሌግልት በሊኪው ቦታ የሚፈፀም መሆኑ፣
የወጪ ዕቃ ሰነዴ የሚዘጋው ዕቃው በመርከብ ወይም በአውሮኘሊን ሇመጫኑ
የማስጫኛ ሰነዴ ሲቀርብ በመሆኑ ዕቃው በትክክሌ ከሀገር ሇመውጣቱ
ሇማረጋገጥ የሚያሰችሌ መሆኑ፣
103
ሇውጪ ዕቃ ከሊኪው መጋዘን ትራንዚት ፈቃዴ ሉያገኝ የሚችሌበት አሰራር
መኖር
2.4.4. በዕቃ አወጣጥ አሰራር ሊይ የሚዯረግ ቁጥጥር
የሥጋት ሥራ አመራር ሥርዓትን መሰረት ያዯረገ የዴህረ-ዕቃ አወጣጥ ኦዱት
ማዴረግ፣
መረጃን መሰረት ባዯረገ መሌኩ የዴንገተኛ ፍተሻ ማዴረግ፣
ዘመናዊ የመረጃ ቴክኖልጂን ውጤታማ በሆነ መሌኩ ሇቁጥጥር ተግባር መጠቀም ዋና
ዋናዎቹ ናቸው፡፡
104