Professional Documents
Culture Documents
D7l&6liJ. CONTENTS
t\1-t\Yf "1-l~""9" tltt:1-"" noott:lfIc n1-9"~tI "LPt--C WHEREAS, the defects in some of the basic
provisions of the proclamation which have contributed to
I\~ :f..,C Yith1-'" n" 'P~ ,,'),t;') X" Y.:');J'l.sP:f Y"''''' different interpretation that created gaps in normal operations
1-X"t\.y.:f 1\" O?it1-i1hYsP:f') O?X"l.., "it&-"'l OOOIf'J.:
of customs requires corrections;
f fIt\F A if) 'J. 00 F ~Y 0."" fDll.Yh'i ~ '1lD- .,-.., fIC'i WHEREAS, the special nature of the activity of the
f1-t\f Ft-- fll)~ n0?1'iHlI hoo-it'i: h9"lInt--: h1-{1~'1"": Authority requires the establishment of a system for the
fK~'i htt:1-~ J;.fl. Tt\. ,)'i F'1 9"..,flC YI\:flD- fDll.OO1.o-n"" . administration of employees free from corruption, misuse,
t LP t--1-'1j>:f "it 1-,t;1.C F C~..,. 00 HC;J"" nO? itLt\ 1-: bribery and ensure employees with discipline and integrity;
f, I)') 1-.., fIC'i ;"11\&.'1"" n 1I:J>"" 'h') WHEREAS, in order to enable it effectively
-'t tDif) f 1- 0.7-"
X"C~:J-If "!l:9": fLPt\m'1 f(}lD- ;"1~A'i nHOO'i1f fOOl~ discharge its duty and responsibility supported by qualified
1; tI lj f\o:{ fDll.:J-111 .,. A if)'i- C~..,. 'h') -'t lj C man power and modern information technology, it has
f" LPt--C F become necessary to amend the proclamation for the re-
t\O?it;FA f"'9"~tI flt\FAif)')') 'h')1.1'i t\O?!I:!l:9"'i "LPt--~,)
establishment and modernization of the customs Authority;
t\OOlD(}') ftDif)lD-')
"'P~ O??f?fA nO?itLt\1-:
NOW, THEREFORE, in accordance with Article
ni\. ""r-A-Y &..~t--I\If J;.'JPtlt--fl.YIf ~TlIt\.tI ih1- 55 (1) of the Constitution of the Federal Democratic Republic
OO')..,F"" ",)"'R" 2?;(li) OOLPl"" fDll.h1-t\lD- :J-lD-~A:: of Ethiopia it is here by proclaimed as follows:
"tI(~) flt\P'AIlJ)'
0-1: 9"h1fT f\"'ClIt\T OH.tJ 10. New Sub-Article 5 of Article 20 is added as follow.
h1+?\ 10-it h'.,.?\ Ii fTHI."~T1 lt~p.":f- :"j{ "20(5). Where there are adequate reasons, the
IL.,.OA ~":f-I\A::" Authority may accept copies of documents listed
under Sub-Article 1 of this Article."
Iii) fh1+?\'i 10-11h1+?\gTlPCfI O"7.hTt\1D-hJtit
10-it h1+" I TTh:J:A" 11. Sub-Article 2 of Article 44 is delleted and replaced
by the following new Sub-Article 2.
"'i(1) t\tj:C1: I1.T OO'/itl.1f~T h"7.~t\1- iJ:J>,,":f-
h Cj 0'/=\=\..,.,,":f- 0 it T"'C 0 /bl\o":f-fOh 1 f.,.":f- f1-9" "44(2). Except goods and means of transport seized
~h1 :11..,OooTI\t\tj: f"tf". iJ:J>,,":f- hCj O'/=\=\..,.,,":f-
as evidence by Court, all goods and means of
1-~~ footJJ.l.?f ID-"~ hl1h"7.ltTOT 1:l.it 'PitTCj transport seized by reasons of contravention of
1'.,.111\0 'PCjP't. hith.f:( ooA.,.:" ~":f-I\A u" Customs laws, may be released by the authority,
upon receiving sufficient guarantee untill a final
II) Oh1+?\ '1 f"7.hTt\1D- hJtit 10-it h1.,.?\ (i)
TtJJ.fO ~A II
decision is passed upon."
"'I/(i) fH.tJ h1+?\ 10-11 h1.,.?\ (Ii) 0.'iC9" 12. New Sub-Article 4 of Article 46 is added as follow.
flt\P'AIlJ)' Oh1+?\ 'i(li)f (0) hCj (lP) P'C "46(4). Notwistanding the provision of Sub-Article
O"7.lDf:<k 1-~f-":f- fTt. 11HlI 'PI1TCj 000 f""~T 1 of this Article the Authority may require cash
oomf:" f,":f-I\/AII" deposit for goods falling under Sub-Article l(a) and
(e) of Article 44"
... .:..,;" -
1~' !lif.i:~'i!'~ ~f.,M\ ~;Jt-r ;JtLfIJ <h1'C:ii: A.,."'Li n Hif:i~ 'H". Federal Negarit Gazeta - No.93 Illh September, 2003-Page 2388
Ic) f",}"'~~;:;; '}tJ.lt h'}"'~ (li) 'h'i (Ili) 1'IPCtl Oc}Y.9" 13. Sub-Article (1) and (11) of Article 48 is deleted and
+h+A OOl/.h+ft-"" h.ltlt '}tJ.lt h'}"'~ (li) 'h'i (U) replaced by the following new Sub-Article (1) and
++h~A::
(11)
"~;:;;(li) A"9"~h h4t~~9" OJY. h'1C m-lt'r fOi/.'111 "48(1). For the purpose of Customs, the duty, paying
/J:J> f.,. ~ 'r DIllthkY tp;J If tj fOl/.OJltY.m- A/J:J>m-
oo..,..,.: /J:J>m-'} 'hlth tt.""f-kY foo"f..oo~Y value for imported goods shall be the sum of the
"9"~h
OJY.lI 1:~lt ADIl~~1I 'h'}.ltU-9" Aoo 1:,} tplt""'i hcn'} transaction value, freight cost and insurance
f OJff)m- OJ{;J;}.1:9"C ~If'i A:: Iftj 9" A01/.~ ~ tr"" premium that is paid to deliver the goods up to a
/J:J>~"f ltAOI/.;r(aOm- fDlllt~~m- OJ{;J;}.f'1'}HlI'i prescribed port. However, the Ministry of Finance
tt.1'1tjOl/. ADIl"" OI/.~lt""c OOl/.YOJff)m- oooo~Y
and Economic Development shall prescribe in a
~OJ(a'iA::
directive to be issued the basis for calculating the
"~;:;;(Ili) OH.U h'}"'~ ltA+H~H~"" ftp;J oo+oo~
freight cost of goods transported"
H1..9'"f hm:J>.,.9" 'h'i O'h~H.U f/J:J> tp;J oo+oo~
H1..~"f 001P~"" f"'~'r DIllth4tY tp;J ooOJ(a'} 0D7~;F "48(11). The appliication of valuation methods listed
AO"" 'UL 'h'}.ltu-9" Oh'1 A'1ft- /J:J>9'"f 11Ap' A ff)'" in this Article as well as other altemati ve and on used
t\.h+Am- ltAOI/.'111foo+oo~ H1.. OI/.~lt1:~ oooo~Y goods to be followed by the authority shall be
YOJff)A::"
prescribed in the directive issued by the Minister,"
I~) Oh'}"'~ j~ fOl/.h1-Am- h.ltlt '}tJ.lt h'}"'~ ~
14. New Sub-Article 4 of Article 54 is added as follow.
+(Jili9"~A::
"54(4). All Customs duties and taxes payable on duty
"j§(~) "'~'r l},e.h4tAO"" f'1l1 /J:J> f"'~'r ~~ 0011""
free goods shall be settled prior to transfer to a person
A/\,Am- (am- fOi/.+I\A4tm- 0/J:J>m- I\,e. fOl/.4tI\'1m-')
"'~'r'i ;rhlt +h'f:"" h+m'i"'''' 0:\1\ ~m-:: "'~'r that doesn't enjoy duty-free privilege. It is prohibited
l}~h4tAO"" f'1fl /J:J> ODll'iTm-9" ooAh- O/\'",,"f to place under the use, service, possession of other or
(a9'~ 'rc}9": h'1 A.., """"'i ,e.tI;r P' C DIl1: ~.., OJ~9" place for other purpose."
I\A'" h'1A"''''''''' O?tpA hAhA ~m-::"
15. Sub-Article 2 of Article 55 is deleted and replaced by
Hi) fh'}"'~ jl1 '}tJ.lt h'}"'~ 1 1'u.'Cti OOl/.h+Am-h.ltlt
'}tJ.lt h'}"'~ 1 +'rh:tA:: new Sub-Article 2.
"55(2) Custom duties shall be refunded pursuant to
"jl1/I/' OH.U h'}"'~ '}tJ.lt h'}"'~ (li) 001P~""
.,. ~m- +001\ 7i fOl/.Y.~'1m- It U.,...,. ootj -r '} 11AP' Sub-Article 1 of this Article where the Authority is
Aff)'" 'h'}~tD"', OJ,e.9" 11A0.1: 'rY<I: 'h'}~.,.~n aware of the wrong or on the application of the
,e.1f'i A:: Iftj9" .,. ~m- +001\ 7i fOl/.Y.~'1m- /J:J>m- owner. The custom duties shall only be refunded if
f"'9"~h P'~-P'Cf}"" hm'ief> OJY. h'1t. h1110"" the application is submitted within six month after
tD,e.9" 101. m-6J.1>~h'1C
h+I\hO"" .,.'} "f..9"r:Olt1:lt""
the goods are imported or exported."
tDto"" m-lt'r ltU+1: f;rOJ"''i 'rY<I: f"'~O 'h,}Y.If~
1I;F ~m-::" 16. Article 56 is deleted and replaced by the following
II) h '}.,.~ j} 1'IPCtl OOl/.h+Am- h.ltlt h '}.,.~ j} new Article 56.
""+h~A:: "56. 'Re-exportation from customs port'
"j} 'h"9"~h OJY.lI +OOA(I ltAOI/.OJff)/J:J>' Ah'1C Goods imported and declared for home consumption
m-lt'r 'f:}!;r +lIAm- f+ooH'1(1- /J:J>~"f: YA+h that are not prohibited, restricted controlled or the
Ahft-: 11.11 tD,e.9" ck'r'rC YA+Y.t.'1I1Tm- 'h'i h'1l1
importation of which is not contrary to the law may
11:fm- :h..,'} fDll,e.~t.~ /J:J>~"f f"9"~h P'~-P'Cf}""
hoo4t~DIl:fm- Ok"" OJY. m-6J.1>+ooA(am- 'h'}.lt0Jm-
be re-exported at the request of the importer before
'r Y<I: f.,.t.O 'h'}Y.1f~ h"'~'r DIllth4tYm- tp;J I\~ l; accomplishing Customs formalities upon payment of
TC (a'}"" ODlllth4tA +00 A(a m- 'h'}.lt0Jm- t\.4t'" 1: 5% the fee of the value of goods."
,e."fl\ A ::"
17. Sub Article 2 of Article 57 is deleted and replaced by
I~) fh'}"'~ j~ '}tJ.lt h'}"'~ (I) 1'IPCtI OOl/.h+t\m-
h.ltlt '}tJ.lt h'}"'~ (I) ++h~A::
the following new sub-Article (2)
"57(2). The re-payment or collection of the dif-
"j~/I/' I1AP'Aff)'" OH.tJ h'}"'~ '}tJ.lt h'}"'~ (li)
001Pt."" OA~~"" f+ooA(am-'} OJ,e.9"YA+h4tAm-'}
ference referred to under Sub-~icle (1) of this
.,. ~ 'r A00 m f c} fOi/."fAm- .,. t.m- +001\ 7i h+ Y.~'10"" Article shall be made by the Authority with in 5 years
10,e.9" l},e.h4tA 11:"" h.,. t. 0"" .,.'} "f..9" r: 0 h 9" It ..,. of the date of such difference.
f}00"" 1. H. m-lt 'r ~m-II"
1St 1i'f.i:X"itit 1...1.t-A ~:JtT ,?tLfIJ 'IITC ji: A,.",
i"" li1n~ 'J.9". Federal Negarit Gazeta - No.93 11111
September, 2003-Page 2389
I~) Oh,)"'~:lU f"7.h+t\ro- hJlit ')lJ-ith,)"'~ (i) (?;)he; (I) 18. New Sub-Article (4), (5) and (6) is added under Article
. +lJJ.9" l: 'P A u 59 as follow.
"59(4)' on the basis of the federal police proclamation
":lu (i) f ~1..&.A Tt\.fl. il"7. 7i')') h'P~ 001Pl:+
00l/~l:'" h~1..&.A Tt\.it ;JC OO-fCCfP'&. he; foof. maintain professional and operational co-operation with
.
;J1CJ: "'Tf.~+ ff.C;JAu" federal police."
"59(5) for any Liability incurred while performing his
":lU (?;) P'&.ro-') 0+10.ro- 00')1~ OoomllJ+ I\f., hft\
duty he shall have advocacy service at the expense of the
t\"7.f.CitO+ +mf~~+ OooP'&f 0.-1: ma.1. f'l'11.pe;
h1A..,f\o+ f1~A: 1fC1fot- O"7.~it-f:ot- oooo&f office. Details shall be determined by Regulation."
f.,OJIlJA::" "59(6) if he become incapable partially or totally while
perfoming his duty his right pursuant to pension Law
":lu (I) hp'&,ro- ;JC O+ffH v-~:1' O"7.f.CitO+ .,..&;+ ,
HI\~ OO-frmf.,9" hkA fooP'&.+ ~f\o:1'ro-') illlJ h..,fl11 shall be respected.'
ot\ro- fm-l::1' ih.., f+{)mro- 0011+ f.,hOCt\:1'Au" 19. New Sub-Article (3) is added under Article 60 as follow
Iu) Oh,)"'~ ~ P'C f"7.h+t\ro- hJlit ')lJ-it h,)"'~ E "60(3) may search, seize and detain goods, means of
+lJJ.9"~A:: transport or persons found in contravention of
"=!; (E) f"'9"ot-h if.9" OP'CJ:&.ro- ltf.,ljC f"'9"ot-h Customs laws where there is no Customs officers."
ih""~,) f+I\t\4- ":J>"~: 0I/~~""9'~ he; ()"~
20. Sub-Article 2 of Article 62 is repealed.
fl.f ;J'I'OO- t\00&.+7i: t\oof1f OJf.,9" Ock'l''I'C P'C
t\OI/'PA f.,~I\A::" 21. Sub-Article 4 or Article 64 is deleted and replaced by the
1J) fh,)"'~ =!;I')lJ-it h,)"'~ (I) +7i~A: following new Sub-Article 4.
"64(4). Found transporting in the outer or inner
1J(i) fh,)"'~ =!;i ')lJ-it ck'l'C i +()CJf O"7.h+t\ro- hJlit ')lJ-it
parts of the means of transport prohibited:
h,)"'~ i ++hj:A:
restricted, controlled, not cleared of customs
"=!;i (i) OOI/~~..,.ro- fDJdll"9" If~: fro-it'l' hilA
formalities and contraband goods; unless he
f"'9'"ot-h P'~ P'C'}+ fA+&.KooO+: hAhl\: 1f.11
mf.,9" ck'l''I'C f+f.l:10+') OJf.,9"fil')+efl') ~ ":J>,) proves that he took all reasonable precuations to
fl.f~"'1f h+1" f.,tJ')') fm,)~A h~&.""+ t\ooh prevent the crime shall be punished without
I\hA +10.~+ fl\:fro- 'I',):J>cf:"~,) v-fr oom()~ ') prejudice ~o the forfeiture of the goods and
ill\ itl:.&; ":J>ro- h e; OI/~~"" ro- 00 OJl: (). h,) f. +m 0.,. means of transport, both with fine not less than
Iflj O":J>ro- I\f., t\.h&.A h "7.1fIro- +l: 'I'e; :1'h it
the taxes and duties payable on the goods and
OOl/f')it f1')Hl1 00"'",," he; hhp'&, h9'"it+ hith 'If
imprisonment from 15 to 20 years."
'}oo+ O"7.f.Cit hit&.+ f.,"'IlJA"
! 22. Article 67 is deleted and replaced by the following new
1JID h,)"'~ =!;% +()CJf O"7.h+t\ro- hJlit h,)"'~ :s%
++hj:AII Article 67.
9"iJ&.t'f..h&.-r
CHAPER 4
n"'9"~h OJ1~ir':f I\f. i1t\O?OJ(}~ hC9";fSJ':f Actions in respect of Customs Offences
"{tt. foof"H~ nck'l''I'C FC fOl/'PA FAtlJ1 "78. Power of seizure and detention
l1t\FAtIJ~ f"'9"~h :it..,1 noo"'I\t\t'f.. f"'1-y.. iJ:J'SJ':f1 The Authority may pending the final decision by
h~ 0I/=\=\""SJ':f1 h..,l1-fl ft\m- fooQJ,~if :it;J«£ m-lt~ the appropriate Organ seize and detain goods and
hi1ho?'(}'I'l1:fm- ~~i1 00 f"H~ nck'l''I'C FC OI/'PA means of transport."
f.:fl\A II"
"79. Owner of means of transport, not having
"{tti. fOl/=\=\..,.m- l1t\l1.-r OJ1~h-1 fOl/fm-'-" OJf.9" knowledge or Consent of the Offence.
fAt.""1. (}.1f1
1. The means of transport found passing
Ii) f"'~~h F~-FCq-r fA.,.t.Roon-r hAhl\ 11.-fl:
OJf.9" ck1''I'C f"'1.~1n-r OJf.9" ffl1-rC'l11 ~ iJ:J'
prohibited, restricted controlled, not cleared of
(}.f i1.,.1\A t'f..f"'1T 01/=\=\..,.fO?OJ~i1 0.1f19" fOl/=\ customs formalities or controband goods shall
=\..,.m- l1t\l1.-r f"'t.Room- OJ1~A h&.(}. iJm-"'-r be forfeited unless the owner prove to the
OJf.9" t.:J' ~ m-~ 001f~1~ OJ1~h-19" t\oohl\hA satisfaction of the court that the act was out of
fOl/f.:Ft\m- 001f~1 t\t'f..C~ l1.-r nh'l';Jo. 0I/i1~;f his knowledge or consent and that he was
tt.,.~n hf.OJ~i19"1I unable to prevent it.
.~
ID nflU h1"'~ 1tJ.i1 h1"'~ (Ii) I\f. "l1t\l1.-r" .,.-flir' 2. For the purpose of Sub-Article (1) of this
f"'1t\Rm- :J'A "+h&.f." OJf.9" "if~1" hf.~ Article the word "Owner" shall not include
9"C9" II" "Lessee" or "Seller"
11\' ~jf.i:fjli ~y"MA ~;Jt"" ;JUII) -t'l'C :Ii: A1-"'L Iiif:l~ '}.9". " - No.93
Federal Negarit Gazeta 11thSeptember, 2003-Page 2391
i""
"it. f'l'4-"'~~-r (IJ~9" ~, aN"~ OlD-Cil ,,~ !I\lD- "80. Effects of Conviction or acquital on forfeiture.
lD-m.-r 1. Any goods or means of transport shall without
.' Ii. 0"/') ~ lD-9" ":J> (IJ ~9" O"/:}:}'If 0.,. h Itif. ,,~ further order be forfeited upon the conviction
f'l'4-"'~~-r lD-"'~ h.,.l1m "'Q;},O"/~-r"tf1l of a person.
ODilm-r It!il~A''' h')"l(IJ~il ~1.~;JA::
2. If any goods or means of transport liable to
J.. ODOJ~ il ! 1\O-r ":J> OJ~9" o"/:}:}'If f m 4- (IJ~9"
forfeiture is lost or can not be found the court
!A"'11 hlf~ .,.hltif. ":J>lD-(IJ~9" 0"/:}:}'lflD- may order the offender to pay an amount equal
"'~'I' .,.hC;:l\- fOl/.!lD-II}lD-')q';J !UA 1')Hl1 to the duty paid value of such goods or means
h ')"lhC;:A c;:C~ 0.-1:O"/H1I~'f"A::
of transport.
e. fH.U hq'~ ~');J1.9>'f') OODII}il .,.h.,,7i
.,.hill' O~, f.,.l1'i"O'" hrn c;:C~ 0.-1:= 3. Where a person prosecuted for violation of the
u) ":J>lD-OJ~9" 0"/:}:}'lflD- f"'9"~h :h..,') provisions of this proclamtion is acquited the
fOl/.'~C ill\ODIf~ f"'~Ol\-r OD~~ Court may order the goods or means of
h'l';Jo. If'i 1111lD- flD-Cil -r"tf1l transport seized be
~l1'1'A= (a) forfeited where the Court is Satisfied that
1\) "'10.lD- "'~'I''i'' ;t-hil h')"lh~A (IJ~ijO an offence has been committed in respect
1\.1\h""Nn-r !I\lD-') -r"tf1l OODilm"" of such goods or means of transport.
":J>lD- (IJ~9" O"/:}:}'lflD- l\fl 1\0. 1: (IJ~9" (b) release the goods or means of transport
ft.,.!HO-r 11lD-h,)1.ODftil !1.C;JA= upon payment of taxes and duties or give
m) f.,.hfthft (IJ~9" 11.11 f"'1.~10"" ":J>
such other orders the Court deems ap-
hlf~ O.,.h."if. (IJ{J;\, hh1C "'ODAl' propriate.
h ')"l(IJ1Q !tfA::" (c) Order the re-export of prohibited or rers-
"it Ii. flD-CillD-""~ 7i4- ')
tricted goods, upon the expense of the
OH.U hq'~ ODIP~-r flD-Cil lD-"'~ f"'''ft~O-r
accused.»
":J>= flD-Cil lD-lt~ !~~O-r ":J>= f"'7I~~O""=
"81. Coverage of forfeiture decision
f "'m'" ftft O-r= f.,.h .,..,.O-r OJ~9" 0 OD!'lflD-
The forfeiture of goods under this proclamation
lD-il'l' ! ~-r":J>9>'f h,) "lv-9" 1\7i4-') 'i" OD1.0 't
!~-r !1ft1~-r h'i" O'lftP'AII}~ ft":J>lD- (IJ~9" shall extend to the package in which such goods are
ft"'7ihCI1~lD- f.,. !HlD-') q'il-r'i" Oao-I\- covered, wrapped or contained and all the contents
'~aJ.9" &-A:I of such package as well as all other goods that have
"it I' .,. h It if. Ol\.ft 0"" h {}-il ft0I/.110"/O-r served to cover or conceal such goods and any
OH.U hCP~ f"'1ft~-r fOJ')1:A ~');J1.9>'f OJ\."" security retained by the authority in respect of any
r-k! f(IJ')1:ft ~ ODc}>65j. P'~ P'C~-r :h.., 0.,.1. ~ goods or vechiles liable to forfeiture.
11lD- ODIP~-r fOJ')1:A h{}- .,.htffif. O/\,ftO-r "82. Proceeding in-abstentia
f,l1O"/AI:" Offences provide under this proclamation may be
"ite. Ohil"'~1.&-'e lD-""~ ilftODQ;},~il tried in-abstentia in accordance with the provisions
Ii' q''i'' P'&- hilh.!~ .,.hltif. f~RODlD-') of the criminal procedure code of Ethiopia.»
f"'9"~h 1.')11 OD"'I\ftc;: OR-V-C;:I1OD~":J>lD- "83. Administrative Settlement
"~tt.hC;:A f0l/.1'llD-') "'~'I''i'' ;t-hil OO"/!')il 1. The General manager may decide the forfeiture
hOD c}>II} -r 0.,. Q.l.0"/~ ":J> lD- h,) "l (IJ~ il 0 h il
=
of the good subject to Administratively set-
"'~1.&-'e lD-"'~ ODQ.l.~il ~:F"A:: tlement in addition to a fine imposed on the
I' fq''i'' P'&- hil h.!~ lD-lt~ f"'~RODlD-') goods not less than duties and taxes payable
f"'9"~h 1.')11 OD"'''ftC;: hilODAh.y. O.,.hltif.
thereon.
I\f, 001/.
"'Cl1 0"/') ~ lD-9" f (IJ')1: A h il
ODhl\h! ~(/,'i"A::" 2. The decision of the general manager shall be a
defense for the accused against any criminal
?}1. f"'~lfP hq'~ h,)"'R- it f~O~lD- OH.U0"/7i7i! hq'~
action."
.
h')"'''' iti If'i OH.V-P'C fOl/.h.,.ftlD- h"lil ')lJ.il 26. Article 80 is deleted and replaced by the following
h')"'''' (e) "'Q.l.9"~A:: new Article 86 and new sub-Article 3 is added as
"iti (e) ,,:J>9>'f') OJf. h1C fOl/.!il1fl- (IJ~9" hh1C
follow.
lD-6J.I>fOl/.Ah- ~c~.y.'f f"'9"~h') P'~ P'C~""'i"
"86(3). Organizations may accomplish Customs
f"'9"~h h il"'I\I\4. ~..,. fl1:J>-r 0"/~;J165j. O.,.l1mlD-
formalities on import or export goods through their
IP&-"'~ O"/il~R9" f,'f,,~::"
1)1. f"'~lfPlD- hCP~ h')"'''' itl f~O~lD- OH.U 0"/7i7i! employee having Customs Clearing certificate.
hCP~ h')"'''' it~ If'i OOl/.h.,.ftlD-.ODAh "'il.,.tt 27. Article 82 is deleted and replaced by the following
h~A:: new Article 88.
. ~
11t 1if.l:f)1 U.&-A ~;Jt+ ;J1111J4r'l'C )1:A'J-"'L
i +, Iitf)~ 'H'" Federal Negarit Gazeta - No. 93 11thSeptember, 2003-Page 2392
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GIRMA WOLDE GIORGIS
fJ\.""fokf 4..1o&-I\'E "l IfDh&-ft.f'E &T11f\.h
PRESIDENT OF THE FEDERAL
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DEMOCRATIC REPUBLIC OF ETIllOPIA