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&..fu lr A ";J ~:,. ;J It fI]

FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

{tfl"';;: quo:,- cl:'I'C @! Th Year No. 39

m,.:"Y-A'.f &..Yol..i\~ .ItqPhl..{t..f~ 6T.nl\.h ADDIS ABABA - 5thJuly, 2001
1\.lt111\nfl - M, ?}":}; <1>1 :m~:w
Y~),'1I"1.,-milY:'}',9°hC n.'} mflcl:""" fmffJ

try ar6bl, CONTENTS

htp~ <k1'C ~f.~v./n!f.:H~ q'9°' Proclamation No. 249/2001
/\m"J. 1'"lY: f<l>l1' O'/Hl:"Y: F'Cl~.} /\o'/!1:<J:9"
fmffJ Export Trade Duty Incentive Scheme Establishing
1\tp~ .,~, ?!if.?;tHi Proclamation Page 1591

~,CP:~ "~'I'C ~~~'!ij/:mf.:w PROCLAMATION NO. 249/2001

fOJ(;!.1, 1°I.f: f<I'l'l'O'Ull:'-;: F'ClH' A PROCLAMA TION TO ESTABLISH EXPORT

fl} ~,tp TRADE DUTY INCENTIVE SCHEME
/\ "1!I:<J:9" f m ~
WHEREAS, in order to improve the foreign currency
f~'.'6.f:1 f(l).6f;b 9°1"1. °l:';.} ht',: /\"1.f:lOI fm(;/'l. 1°1Y.: reserve of the country enhancing export trade has become
},1:"l1:NI,1 O'/".(I."I1\l1~.i\'l 11/\1Y'l: necessary;
f.U11 hONl /\o'/.r.:ll1 h"1..fl1 :f./\, },C9°p,91".f'1\V',. fOJ(;/'l, WHEREAS, among the measures that should be taken to
'}ol.r.-f<l>l'l' o'/nl:"!J: F'ClH:'}'- UO"C.~.} (lUOln-: achieve this, is to set-up export trade incentive schemes;

n~,':'-f'A-.f ~...r..I.,i\lp' J;,quhl.-{t..f~ I.T11l\.h

NOW, THEREFORE, in accordance with Article 55 ( I)
Jt.1
of the Constitution of the Federal Democratic Republic of
oP1°'F"} ~,1<1>~'~a;(?!) uo'Pl:'- f"1.h.,-/\m' :ND'~:A::
Ethiopia, it is hereby proclaimed as follows:
~, ~,6f;bC C611
I. Short Title
f.U ~,cp~ «/\m(;!.1. 1°,.r.- f<l>l'l' o'lnl:";: F'Cq.} This Proclamation may be cited as the' 'Export Trade
/\O'/<J:<J:9° fmll} 1\tp:~" cl:'I'C ~f.~'!i!lmf.:J.r» "'11/\° Duty Incentive Scheme Establishing Proclamation No.
,
I\.m<l>l1f.:f-i\A:: 249/200 I. '
g, .}C~O'l 2. Definitions
n'lU ~,CP:~"(I).{)'I': In this Proclamation:
I) "Dl,ty Draw-back" ,neans a scheme by which duty
?!, «.f-UOi\.{i .,,/. CI'» °'//\'1- mY-(lJ.6f;b /\"1A h. Ii <I>
(Tl':;- paid on raw materials used in the production of
"19"l;: (l"1-(I)./\, 6:1>91':;-i\f. f"'h~./\(IJ' <1>/.1'Ii<l>m, commodities is refunded upon exportation of the
.,.uoc.f- mY. (IJ.6J!' (l"1Ahn.} 'lit /\h...~ .t-UOi\7i commodity processed and shall include refund of
f"1.lf1(l.} F'Cq.} {t.lf1: (ll1u',"} fuom': f'Nli\o.: duties paid on goods re-exported in the same
f"...{1,/\,: mf.9° 1:-"(,.fm' 6.cJ>91:f.m.(I.uom,(l"" (l"1.uo condition for being not in conformity with purchase
/\{t,(l'} 'l,t f'Hl~./\(IJ'1 "'l'l' ."UOi\'{i "1.f:l'"l1 order specifications, damaged, short delivery or not
f.(;1,1.9°I.,A: in market demand;

.f1~ qt;J
~;Jt"', ;Jtf."l ;r."f'c~, "ii'ir,??
3,40
Unit Price Negarit G.P.O.Box 80,00 I
.,~. {iiQ; y.:m t..f.. t-IA (J)~ ?!~; <I'"} :m f.:U: 'i. 9'" Federal Negarit Gazeta - No. 39 5th July, 200l-Page 1592
";J t.:" ."J/I. lJ! .,: 'PC IfH!

~. «4>1.1'» OTJf\~} aJ,V,U1C Cf}.{)1' tlO,.10' Cf}~1J" tlh1C 2) "Duty" means all indirect taxes and duties paid on
Cf}'{)1' tlOTJJI°I.~': 1'10 iJ:1'~1'Cj 7'i4>(I11-1\~ fOTJ.ht.t\- raw-materials and commodities imported or
4>1"'-;;: .rAln. 4>I.(I11-Cj :'-h(l1- Cj:':Cf}.: produced locally;
i:- «Cf}.<'.Cf}.6f!'ool'\h» OTJf\.} ht\.')-f-A'.r Cf}'LQ,7'i4>If1'f') 3) "Export" means sending commodities to a place
001\ h OJf,) ht,,')'f-A-! Cf}-Lf.1, f\00'tY.: tl+";J:(
outside Ethiopia, and includes the loading of the
OTJ~~'1("~:1'- I'\~ 7'i4>(111-') 006li}.')') ~(;Q,9"&,A:
same on a carrier proceeding to a foreign port;
!~. «7'i "'11'» Ol/f\:'- Cf}.<'.h1C tl1 Il'H- tr),:'- .f-OOA(I f+I'\h 4) "Commodity" means goods re-exported in the same
Cf}~9° f\Cf}.6f!' 1tl.r },')-'lCf}-A f+ool.+ iJ:1' 0.1f,): condition or goods produced for foreign market and
Cf}.<',aHf.1, fOTJ.I\h. 7'i4>1f11'') f\oo.r'1r Cf}~9" f\oom
shall include goods used for packing and containing
:t>f\.r fOTJ,Cf}'f\Cf}'"}~(;['1.9° &,A:: export trade commodities;
l;' «."ooltlt,e.» OTJf\')' tlIJ"C'} 1..<".)- Cf}.{)1' tlhOTJ&."!1> 5) "Equivalent" means raw materials that can be used
1':t>9° I'\~ /LCf}'A fOTJ.1'A 1'10 iJ:1' "Cf}.: interchangeably in a manufacturing process;
7;' «1'10 iJ:1'» OTJf\.} tlOTJ9"I.:,. Cf}~9° tl 00 F' &,:r- y'y,:'- 6) "Raw material" means goods that are mixed with or
Cf}'{)1' "'.<',IlA'" Cf}~9° "'1f1]l''JO f\Cf}."!1> 1tl!
fixed to other goods in the production process to
fIT7,Cf}'A 7'i4>1' f\OTJIJ"1.:,- fOTJ.Cf}'A iJ:1' 0.1f,): f\ClJ-"!1>
bring about commodities for export, and includes
1tl.r fOTJ,Cf}'f\. 7'i4>(II':f', OTJ7'i1.!"} ~(;[,1.9°&,A:
goods to be used for packing and containing export
:~. «1\ h.» OI/f\.), tlh1C Cf}.{)1' f"'ool.~': iJ:1'~'f"} f\Cf}."!1>
commodities;
1tl.r f\0I/:t>1.~ f"}Ol.<'.: &,:1'f.: f"'omCf}. 0Cf}' Cf}~9" 7) "Exporter" means a person or organization licensed
J':C:f.-'} "Cf}.:
to engage in supplying locally produced com-
~.:- «t,9°&,:-;.» OI/f\'} f\Cf}."!1> 1tl! fOTJ.Cf}'f\- 7'i4>1f11'"}
modities to foreign market;
t,9°C~f' Cf}.<,.Cf}.6f!'h1C fOTJ.Ah 0Cf}. Cf}~9" Y.:C:f.-:r-
8) "Producer" means a person or organization en-
"Cf}.:
gaged in producing and supplying commodities to
n. «'iiCf}.:,:c» OI/f\')' f\Cf}.6f.b 1tl! fOTJ.Cf}'f\- 7'i4>(1I:-;-"}
foreign market;
f\0I/9° I.'} }, "}-'lCf}'f\- Cf}.<',h1C f\ OTJ.1tl' 1'10 iJ:1'~'f
9) "V oucher" means a document having monetary
"'1.1'Cj :"h () ooh&.! }, ')-'lCf}'A tl1"}tI~ OTJ.t{).t'c
value, printed by the Ministry of Finance, to be used
fOTJ.:""'9° f1'),H1 'P;J .rf\Cf}. oH': "Cf}.:
OTJf\.} ,H'Cf}o" 00f\h.!
as deposit for duties and taxes payable on imported
:(. «foH11','} 9°C')- 1'ooC:l'»
raw materials; .
1',"}J': f(l)(.f.1, 9°C'} f\0I/9°1.'} fOTJ.!{)&.A1Cf}'')
10) "Input Output Coefficient" means a specified
fOl.tl1','} aOm') fOTJ,.rlt~ "(1).::
measurement for the use of an input to produce one
i:' fh'P)',: "'&.7.OTJ..,.} (1)0') unit of output.
~U 1','P:f.- "'&.?OTJ. fOTJJ"'Cf}.: 3. Scope
?i, 4>1.11' "'hl'~ft"(FI:Cf}. h10' tl:\1'\ h{)ooLQ.Cf}' tlD?l.h
This Proclamation shall apply to:
.tltl.} 'l.IL f.,.ltlt~,:: f'l°.<',ft- Cf}~9" f'N11\n- ~')-'ltr9"
1) Raw-materials and commodities re-exported after
ni','IC Cf}'{)1' 11'(" .rm' oolfCj:':Cf}' tlool.;J1m. Cf}y,oo having been imported upon payment of duties for
m.(H' ftOTJ.OOf\o' iJ..p~1-Cj 7'i4>1f11-:
being not inconformity with purchase order
~. ftCf}.6f.b 'Itl! ftOTJ.Cf}.t\- 7'i4>1f11- OTJ9"I.;F Cf}y, h1C specifications, damaged, or not in market demand:
ftOTJ.10' Cf},e.9° tlh1C Cf}'{)1' f\OI/.001.": 1'10 iJ:1'~'f:
2) Raw-materials imported or produced locally to be
e. f\Cf}.6f!' 1tl! f\OTJ.Cf}.t\- 7'i4>1f11' oo.r'1r Cf}~9"
used in production of export commodities;
oom:t>ft.r fOl/.~r1f\°1ft- iJ:1'~1-:
3) Goods to be used for packing and containing export
!!. 9°C:FI:Cf}'') oo.ft- tl 00' ft. ftCf}.6f!' 1tl! ftOl/:t>I.~
commodities;
f"'**(IO' .<'.:C:f.-.y.:-;. tl4>1':'- tlOTJ9°1.:r- 1'DfIlC I\~ 4) Oil, lubricants, and other energy generating subs-
~ ')-'lCf}.ft- Cf}Y.1',1C f\OI/..r{)1!VI:Cf}. tI~.y.1': :t>1l.y.'fCj
tance used by producers which are wholly engaged
"'ft"1' ;~~A OLI;I. ')1'1. "1~1' "Cf}.::
in manufacturing commodities for export.
!J.' f4>1.1' OTJtll.:}-;F F'Cq.f1- 4. Duty Incentive Schemes
fOTJ.h.f-ft-.} f4>1.1' OI/tll.:'-;F F'Cq.y.1' (lIlU h'P:f.- tlF'&,
The following duty incentive schemes are established by
I\~ ~Cf}'I\f\-:
this Proclamation:
U) f"'OOI\'/i 4>1.1' F'Cq.).: (a) Duty Draw-Back Scheme;
ft) f(jCf}.:,:C F'Cq.).: ~Cj (b) Voucher Scheme;
..It) fOTJ9°I.:J= 00:Jf,li1- F'Cq.}:: (c) Bonded Manufacturing Warehouse Scheme.

hl'~A ?i Section 1
f"'OOI\'/i 4>1.1' F'Cq.} Duty Draw-Back Scheme
?;. f F'C(~": "'(Jl..pOTJ.~'.f' 5. Beneficiaries of the Scheme
f,,'aol'\'/i <"1.11'F'Cq.} "'m:1'01/. f\oolf"} fD?1-"")' : Persons or Organizations:
?i' 9°C;":'=Cf}.') oo.ft- tloo'f\-: tlhJ.A: Cf}~9" tl+Cf}O" 1) wholly, partially or occasionally engaged in expor-
Cf}~,.).ft(V.6f.b 1 tl.r fOTJ.!4>CO' h9° /','¥1- : ting their products;
~. tll\lt"'} "}01.<'.:
P'/..I\~ f"'IPOTJ~.: 2) engaged in export trade;
 h~:U:H: t..J'o/,.A ~:JI,.} :JltffJ "~'I'C: ~;;i! 1'1).?!~~ '/,1 IiWH: ~.9". Federal Negarit Gazeta - 5th July, 200l-Page 1593
'I~' No. 39

[. cJ>I. 'I' h lJ:t\ (I). f {} 1 0''''' i'i <1>'1'(I) f.9" '1'10iJ:J' f + 1111+ 1
3) re-exporting commodities, or raw materials, they
f 'NI" i'i ~ f10 Y.t\ ~ (I) f.9" 11C f ff} 000 (f ~ 9"tl1f"" have imported upon payment of duties, for being not
(I).v.ooff}{H' it1C ooA(}(I)' f"7.A h.; in conformity with purchase specifications,
(}9'".f. (I) f.9" Y.:C~"'".f' e;:r:(I).::
damaged, short delivered or not in market demand;
y.' hrlU n"f. f'rY. '111(1)' O.'fC9" 9"C:r:r:(I)'') Oh&.A 4) Notwithstanding the provision laid-down above,
(I) f.9" n 'r(l)(} 'I (I):t>.} /\(I)'6J!' 1 nf f"7.f<l>CO' (}sP".f'
persons or organizations partially or occasionally
(l)f.9" .r..'c'f:.,.".f. (l)Y. it1C f"7.f{}19.:':ro- '1'10 iJ:J'sP".f. engaged in exporting their products shall not be
WI';J9u n'l't..).9" 'r 00 11I1f:':(I). Oit1C (I).{}'I'
beneficiaries of the schemes established by this
f"7.oot..} (}.(f') mlU ittp:~ f"'**ooro- 00.0"" Proclamation, where raw-materials equivalent in
'rm:J>"7. itf.(f'1.9":: {}t\(f'19" frlU ')lJ-{} it')<I>;t price and quality to those they imported are locally
it&J~~9u f1')H.o "7.~{}'}-r n"7.f(l)ff}(I)' 'HCHC available. Directives to be issued by the Minister of
oooo/..r f.m(}e;A:: Finance shall regulate the implementation of this
j.. <I>I. '1'') "'00" 7i {}/\"7.r.:t.'? Sub-Article.
6. Duty Draw-Back
/i' hrlU n"f. nit')cJ>~' {; f,,'oo/\h1:'} fP'Cq-t; +m:J'
"7.9'".f' n"7.f{}oom''''' iJ:J' "f. n1'9"-rtr oo'?n.f
I) Duties paid at the port of entry and locally, on goods
},
nr.'".f' '))tlJ-9" nit1C (I).{}'I' f1'h&./\ro- <1>1.'1' nH.U imported by the beneficiaries indicated under Article
ittp~ (}/\'roo,,'(j <1>1.'1'f+oo/\h-t;"" lJ-}.:rsP"f 5 above shall be refunded to the beneficiaries of the
.rDJ.A "'(1)' (}.1'f. /\00.01: 'rm:J'''7. f.oo/\I1A:: scheme upon fulfillment of conditions laid-down in
~. ntlU it')<I>;t ')o.{} it')<I>;t (/i) f+oo/\h+(I)' O.'fC9" ~ this Proclamation with respect to duty draw-back.
f"'h&.t\(I). <1>1.'1'Atr h.oc /in. (it').r.: n.U .oC) 0:J."f 2) Notwithstanding the provisions laid-down under
t\ (f 'I (I). '1'10 iJ:J' m f.9" i'icJ>'I' f + h &./\ (I). <I> I. 'I' Sub-Article (1) of this Article, duties paid on
itf.00t\{}9u:: commodities or raw-materials shall not be refunded
e. nrlU ittp:~ OOlPt..). 'roo"7i t\.Y.t.°l f"7.1fJ(I).') <1>1.'1' where the amount of duty paid is less than birr 1000
t\oo.o.,: 'rm:J'''7. f"7.hlJ:t\(I)' f1')U.o "7.~{}1;C '1(1).:: (one thousand Birr).
3) The duty to be drawn-back in accordance with this
!I.' OrlU 1',')<I>;t ')O.{} it')<I>;t (r.) OOlPt."" trc':fro-
n:J'I1n. h'r&.Ooo n:\" 'roo"7i f+f.t.1ro- <1>1.'1' Proclamation shall be paid to the beneficiary by the
ntrAA °I.oC (}.ol10. it\1""" f1'(}0(}0 (ft;> f'r11 Ministry of Finance.
h')Y.(f'1 f.n(l). 0 "7.00/\ h+(I). it\1A /\1')U.o 4) Where, part of the payment effected in accordance
"7.~{}'f;C 00+\1.). itt\O"":: with Sub-Article (3) of this Article had been collec-
ted by the revenue authorities of the Regional
~. f '1'00" 7i cJ>I. 'I' A tr Governments, such payment shall be reimbursed to
/i' f+h&.t\(I). <1>1.'1' f"7.oo/\{}O"" i'icJ>'I'mf.9" '1'10 iJ:J' the Ministry of Finance by the relevant body.
(l)Y. (I).6J!' it1C 00" h. I'1.t.;J1'1'~
0) 7. Duty Draw-Back Rate ,
n9"c"" '/.y.:,. (I).{}'I' I1fAlJ: nooff}o"" lJ-}.:r
1) When the export of raw material or commodity on
"'ooA{I f"7Atr 1'1.(f') f"'h&.t\(I). <1>1.'1'1{;
TC(},):" (Hme; it9"{}"" ooo.,.)~ which duty to be drawn-back is ascertained'
t\) f"7A h (I). Oit1C
(a) if re-exportea ill the same condiuun Y5%
(I).{}'I' h'root.+ mf.9"
/\oof"re; t\oom:t>/\f'1:" htpt\ 0:\" 1'1.(f') f'rh (ninety five percent);
f.TC(}'):" (00'" noo.,.);
&.t\(I)' <1>1.'1'
(b) if exported after being processed or used for
packing containing 100% (one hundred per-
'1'00" 7i f.Y.t.;JA::
~. f1'9u-rtr fJt\P'Aff}') nit1C (I).{}'I' h+oot.+ n:\" cent)
t\(I).6J!' 1nf t\"7." h (I). /\hf')~')~ i'i<l>'I' +00"7i
of the duty paid shall be refunded.
2) The Customs Authority shall transfer to the Ministry
f"7.(f'1(1)'') f<l>t.'I'e; :rtr{} oom') {}l\.:"
h" h.ro- of Finance the amount of the tax and duty to be
ffJ')tr '/.Uf.o <h'l'C ;JC itff.tf /\1')U.o "7.~{}1;C
f.A\1A:: drawn back on each commodity exported after
having been domestically produced, together with
t. f '1'00" 7i <I> I. 'I' P' Cq..,. + m:J' "7. t\ 00 (f') 000:1.""" f"7.1 the Bank Account Number of the beneficiary.
fJ:fro- lJ-}.:r 9'7- 8. Conditions to be Fulfilled in Order to Become the
I (I)
/i . '1'10 iJ:J'ro- Y. it 1 C h 1 fJ0"" (I)f.9" hit 1 C ro- {}'I' Beneficiary of the Duty Draw-Back Scheme
h+1tfO"" 'tit ~9"r.' Oit')X' qoo:', (I).{}'I' OH.U '1'10 1) The commodity produced with the raw material
iJ:J' f+oot.+ro- i'i<l>'I' (l)Y. (I).6J!' oo"tr itt\n"":: should be exported within one year from the date on
~. f +00" 7i <I> I. 'I' P' Cq..,. + m:J' "7. 00 (f') f"7."f /\ ro- which such raw material has been imported or
(}(I). (l)f.9" Y:C~"" '1'10 iJ:J'(I).') (l)f.9" i'i<l>m.') purchased locally;
(l)f.(I).6J!' hoo" h. 0&,"" /\oo"tr ooU;J~1:,) he; 2) The beneficiary of the Draw-Back Scheme shall,
f+oo"7i <1>1.'1'1'fcf: f"7.f<l>c.o oo(f~') f"7.1A;t before exporting the commodity or raw material,
"7{}:r(l)ctf hf.;J&, (}'1p."f ;JC n"7ff'H /\1'9"-rtr declare to the Authority upon presentation of suppor-
fJ/\p' Aff}') f<l>CfJA:: f"7. <l>cn(l). "7{}:r(l)ctf f"7.h ting documents that he is prepared to export and that
+ "'..,.') f m:J'A "A 1 he intends to claim draw-back. The declaration
0) fmfctro-') (}9"e; itY:t.?ll presented shall include the following:
t\) '1'10 iJ:J' (I). (I)f,9" i'i <I>m- h ro-6J!' it 1 C f 00 ff} h (f 'I (a) the name and address of the claimant;
(l)Y.it1C f1fJO""') 'tlt~ (l)Y. it1C f1fJfJT(I)'') (b) if the raw material or commodity is imported,
() '1,9."fl the date of importation and the import transac-
dt) f+h&.t\(I).') <1>1.'1'Atr f"7.ft.;J'?'I' "7{}t.~1 tion documents;
00) 'roo"7i <1>1.'1'f"7.mf:t>O""') '1'10 iJ:J' (l)f.9" (c) the document proving the amount of duty paid;
i'i <1>1"qf, '1:,.e; .o.,:"~ (d) the type and quantity of the commodity or raw
IP) fOl.oit"" 9"C.} 'l'ooC:h material on which draw-back is claimed;
.,~. jiir.[;r.1!i t..Fot.A Federal Negarit Gazeta - No. 39 5th July, 2001-Page 1594
'1:J/,:/. ;JlLfTJ<h'l'C:I!H! (t~ r!;.; <1'1 :OW!!: 'i.9".

L) O'Y.(I).6J!' fD1J\h(l)''} if <1>'1'q~',.r'l itt\h"" \r (e) input output coefficient;

l'Cl'C OUO,t\6IiJ,1 (f) the type and the detailed description of the
c'1) if<l>()l' (I)~I)° '1'10 6:pro. noufluH' h~:\,} manner of exportation of the commodity to be
fD1.OUt\it hUH, ft\OUOUt\(a. fD1.fith..,.t\ro.'} exported:
1'P,'}:: (g) if the commodity or raw material is re-exported
f.' f.f' ()l f <I>
(I). <I>L '1' 'I L ()l. .,. ou" 'Ii ~ ') .ltY. L.., '1' f ~
<I> in the same condition, the damage that could be
f<l>LntH' '1'(... 6:p (I)~IJO if<l>'1'OU()l'}' q~.,"" mtU caused by not being re-exported.
htp~. f"'OUl\h.,.(I).') fD1.fUJ.I\ itt\ourr'1. ftll/L;J1'1' 3) The burden of proof that the duty claimed and the
~,,&. .,.} f'f'ou,,'1i <I> L '1' ()lf~(I)' .,ro.:: ()lf~ro' raw material and commodity presented that for draw
~U')'} nn~ V');:" U7L;J1'1' .r/.\:Ft\ ~,}Y.rr" 1,IJO-t-h back are in accordance with this Proclamation shall
fJt\F/.\ITJ'} fl,.(a.'} (I).l}); fouit()l"" OU11""~lj Ltp/.\:: rest with the claimant of the drawback, failing which
f<l>Ln (I). f.,.ou"'1i <I>L '1' '1'.r~ 'Hlht\~ ourf'1-,} the Customs Authority shall have the discretion to
!~.
make its own decisions.
t\U7L;J1'1' f1.1}°~,h fJt\F/.\fl}'} t\lT'/.f'rt'l.Y.lD<
4) The claimant shall give all assistance to the Customs
I}°COUl,. f.,.ou"'1i <l>L'1' ()lf~(I)' 'f'1{llD<'} ~1"
Authority while it conducts inspection to prove the
OI/Y:Lo, t,MH'::
accuracy of duty drawback claim.
h r.:/.\ ~
Section 2
f7)ro.:t:C FCq..,.
Voucher Scheme
J!' f FCq.t: "'()l:PlT'/.sP1'
(7)ro':,:C FCq..,. "'()l:PtII/. t\ourf'} flT'/::;.t\-"', f'}..,Y:' 9. Beneficiaries of the Scheme
h. '}P,.it.}~ D1.~it.t:C f FCq.t: "'()l:PlT'/. t\OUU''} flT'/.f Beneficiaries of the Voucher Sheme are persons and
it1'/'\ fl}°ithC (l)L<I>'}' flT'/.(aITJ:':(I). (a9'1' O'~IJO organizations who have obtained eligibility certificate
Y.:C"!:.y'1' 'O;J: '1:':(1).:: issued by the Ministry of Trade and Industry.
!.. f7)ro.:,:c FCq.} .f'()l:J>lT'/. t\ourf'} ouo.'1.1\..,.flT'/.1fJ:':ro. 10. Conditions to be Fulfilled to become Beneficiary of the
:,. .~.:OU V');:" 9' """1 Voucher Scheme
(7)ro':,:c FCq.} 'hn.<J>D1. t\ourf'} fD1.1.t\-"" flT'/.h'" To become beneficiaries of the scheme persons and
t\,.}'} V');:"9'1' fD1.J!UJ.t\- '1:,:0": organizations must:
ji' Ohl}°l,.""'..,.}. &.:P.r.:f":':O"1 1) have manufacturing license;
~. OO:f..}. qou1: ou:f.ou~.r f'}..,Y.: Fl,. ~' fro'r;t. '}..,Y.: 2) submit at the beginning of the budget year their
6:" .r.: f IT'/.f <I>CO. !
annual business and export plan;
f..,llq.} IJOC'}''1'ouc:,. U7:"Ll1 flT'/::i,t\-: 3) submit input-output coefficient;
f.'
!~. {}l~ou1: fl}°C'} '1$"" (I).it'1' ftll/.fJh"ro'') '1'10 6:p 4) supply information concerning raw materials wasted
OU()l'} flT'/..r<l>CO': in the process of production;
?;. t\(I)6J!' '}O'.r.: h.ltit 'rt/.\rr'1. .rt\4.'}'} V't\'}' qou:J-"" 5) submit evidence of export performance in the last
f h.h it;rc.} h&J~?'I}° fD1.,r<l>CO' : two years, if they are not new to the sector;
6) sign an agreement with the Customs Authority
~. 07)ro.:,:c FCq.} t\OU()l<l>I}°flT'/..rit1,t\- o'fu;J'sP1''}
t\OU&.OI}°h1,1}°-t-h'lt\F/.\ITJ'} ;JC ro./.\ flT'/.&.COO':
undertaking to fulfill obligations enabling them to
become beneficiaries of the Scheme;
1:' '1'10 6:P9'1''} h:"I,.O.9'1' n D1.(a()l...,. P,.{}.: O'~IJO 7) If the raw materials are imported on supliers credit or
O~I,.,}1'17)t\';J' fD1..rit10' hU''' :
Franco-valuta basis:
u) "'&.I\1.ro' I}°C'} Oh1C ro.it'1' h.f'ODL'f' 0:\" (a) submit evidence confirming that the com-
f1JOC1: 'f'<I>fJ~ oulj -t-'} flT'/..r L;J"''1' h11Cro.
modity has demand and that the demand is
(I)~I)° h11f.ro. ;JC f'fo.('.L1ro./.\
f"'''h ""6.'1' confirmed by a purchase order issued by the
U7:" L 11 flT'/.1' t\- : ~ 'I prospective buyer or submit a purchase
t\) '1'10 6:pro. ro.6J!' h1C hD1.1~ h.fJ'}f h1C agreement concluded with the prospective
ro.it'1' t\lT'/.1~ 1'fJfJ~ h.fJ'}.r fO"l.l. IJOc.y'1''} buyer;
t\U7IJOL"" f"'''h hr'" : fv.t\1;'} h.fJ'}fsP1' (b) if the raw material is sent by a foreign company
o,Tf..,.} fD1.1/.\iJ m:JlP. U7itL~ tII/:"Ll1 to its local affiliate with the objective of
fD1.1.t\- : producing export commodities submit
:to hl}°l,.:Y::,: nuc4. t\OUIPtll/I,..} h.ltit hrr'1- : memorandum describing the mode of af-
u) fqOD.f:'} fh.hit7'C'} 6:"Y.: OiJ:"Ll1 ftll/.1.t\- : filiation between the two companies.
t\) t,o"I'O 'rtt\ro. fou'}o'F"" ODF~f {}..}.f.,.(a()l 8) If the exporters are new entries into the sector:
ft,.'}(l.it.}.ou'}.} fl}°ithC O'L<I>'}' O'~I}°/~'
(a) submit their annual export plan; and
f t, I}°I,:.f. f'}o,.r." &..<J>.r.' 01/:"L.n flT'/.1.t\- (b) submit an investment certificate and/or trade
'I :':(1).:: license from the appropriate government organ.
:(ji. f7)ro.:,:c FCq.} h&J~?'I}°
ji. fli(l).:,:c FC(~'}' 'hn:PlT'/. t\OD(f'} flT'/.&./.\1- 11. Procedures for the Application of Voucher Scheme
t,I}°l,.:Y:1' h/lU n"~ tlt,'}<I>?' :( f'''''LU';,'}',} 1) The Customs Authority shall issue vouchers, in the
lJ.~.:"sP1' t,o.'1./.\"'(I)' (a.<I>CO' (I).('.h1C ntll/..rit1 amount of taxes and duties to be paid on raw
9.:':0" '1'10 6.<J>
sP'.f. ,,~ t\.h&./.\ ntll/.1 fJro. f<l>L'1'' materials they may import, to producers who are
:"hit /.\h f.,.I}°-:.h 'It\F/.\fl)'} "ifro.:,:c ~(a1TJ eligible to become beneficiaries upon satisfying the
:,:tp /.\ :: conditions laid down under Article 10.
 Federal Negarit Gazeta - No. 39 5thJuly, 200 I-Page 1595
'JK' j!i'i.?if.:!?; t.,Yot'..t\ ";Jt.:t. ;JILIT}<h1'C @i (\);?!~ '/'1 Hif.:!!: <}.SJ".

~. roY.h1C fO'/.10'.1' '1'10 {):J>9'"1' f1'9"~tJ roYAl 2) On arrival of the imported raw materials at the
(\,J'.C(\' h9" 6.¥"1' f"'(\lIl:t:ro.') If ro'Tc I\.ht,A Customs post, the raw materials shall directly be
00'/,1flro' "'t.'I''i' ;J'tJit AtJ t\1.9"~tJ flt\P'AlIl'} transferred to the private warehouse in the premises
~YitYIf' '1'10 {):J>9':f.0"''1';1' roY,O'/9"t.:F {1;J-lD-f..,A of the production site after the exporter has deposited
OD ;Jrn },'})t.t'I\t\4, ~Y.t.;JA :: with the Customs Authority the vouchers in the
amount of taxes and duties to be paid.
r.' f1'9"~,tJ f{):J> ~,,'7i P'Cq.} fO'/,ilth.Y.lD- Oh9"6':f.
3) Customs formalities shall be carried out in the
fOI A OD;Jrn ro'it 'I' ~If'i' A ::
producers private warehouse.
y,. olfro':,:c P'Cq'1' hO'/il~'1:" roY,h1C f10' '1'10
4) Raw material imported under the Voucher Scheme
{):J>9'"1't\h1C ro'it'l' 1ny I\.ro'{\- h~'f{\-9" :: may not be sold in the local market. Any producer
h9"6':'; nrtU '}O.it h'}.,.;t ro'it'l' f-ty''111ro''} who, in violation of the prohibitions provided herein,
tJAhl\ nOD-tl\t\C': Olfro,:t:c P'Cq.), roY.h1C Yit1fl sells the raw materials imported under the Voucher
:,:ro''} '1'10 {):J>9'"1' 1i(O f"'1'f },'}Y.If'1 Olfro'TC Scheme, shall forfeit his right to use the Scheme.
fODtn"'9° OD1I1:,} ,rlllA :: 5) Notwithstanding the provisions of Sub-Article (4)
f;' tULU Ol\~ {no,it h,}"''''' (!!) f"',(','111ro' n.'iC9° : above, if the producer, because of events beyond his
h9"6':f. hh:"9° Ol\~ (Hr'1 9°tJ'}.r.), fODI\tJ '}..,Y; control, has terminated his export activity, shall,
P'6.ro,'} y*t.tn ~'}Y.If'1 f1'9°~tJ flt\P'AlIl,}'} after securing the consent of the Customs Authority,
OO'/itt,'" 1: "'t.'I''i' ;J.tJ(\,'} h'1rot\?,. h~fto '1'10
sell the raw materials upon payment of duties and
{):J>ro''} OD1i'I' ~"1'I\A :: taxes together with interest thereon.
6) Export Commodities produced from raw materials
'k nlfro':,:c P'Cq'1' hO'/il~H' ro.('. h1C 010' '1'10
imported under the Voucher Scheme shall be de-
{):J>9'"1' .t'ODC1'ro' roY,ro,61!' h1C fO'/.f\h' 9"C1'-'f
clared and exported in accordance with Customs
f1'9°~tJ flt\P'AlIl,} t\rLV' (\.l1A OO'/,YrI;J~lD-
Procedure Code issued for this purpose by the
f1'9°~tJ P''1 P'Cq:" \'1JJ: ODIJ.'t.'1' O'/it;1'ro<tY Customs Authority.
y,
~ f<I' I. n fl :r:ro' ro ro'6J!> h 1 C ~I\ il t\. ::
7) Raw materials imported ,under the Voucher Scheme
1:, olf ro':,:c P'Cq:,. roY,h1C f111 '1'10 {):J>Oh '}~. qOD:" must be fully utilized within one year from the date of
1.1L ro'it'l' '1':"9" I\~ ODtpA hMH' :: If'i9° f1.9"~tJ their importation. However, taking into consideration
flt\P'AlIl'} f'l'lo {):J>ro''} flUC~ £1D1J.'t.:"OO'/Y:t..., the nature of the raw material, the Customs Authority
~U fl.lt 1Y,1I t\"'LL)'O'/~ h'}JJ: qOD:" ~'})t6-rl9" may extend this period for an additional one year.
I\.t,:" ,r.' ~"1'I\A :: 8) If the Ministry of Trade and Industry accepts the input
:to orLU ?,tp~ h'}.,.;t I(r.) ODIJ.'1.:" h9°6':f. fO'/,Y'" output coefficient submitted by the producer in
COro' f..,lIh:" 9"C:" 'I'ODC;J' O'}OIJJ:'i' h. '}~it:"~
accordance with Article 10(3), the Customs Authority
il1'f f1'9"~tJ flt\P' shall assess the taxes and duties payable on the raw
O'/,~it'I;C "'19""'qo "''''fl~'1'1'
materials imported under the Voucher Scheme on the
Ann ~U'}',. 'I'ODC;J- ODWI. ,1' 00'/1:1.'" olfro,:t:c
{):J>f.,.t.'I' itt\.:" basis of this input output coefficient and settle the
tpit'1''i''1'1' roY.h1C f1flro''} '1'10
voucher on the basis of such assessment.
.rh'i'ro''i'A : Oitt\.1:9" ODWt.:" f"'Yrlro''} lflD-TC 9) The Customs Authority shall commence the assess-
,rro/..CP,A :: ment referred under Sub-Article (8) above on the first
!!, f1'9"~tJ flt\P'AlIl'} htlU nl\~ n'}o,it h'}.,.;t (:t) day of the eleventh month from the date on which the
ODWt.:" itl\.1:,} fOl/.c'M.ro' '1'10 {):J>ro'roY,h1C lD-it'l' raw material is imported or purchased locally, and the
01'1 ro~9" Oh1C lD-it'l' h,,.1trn:" hHi~lD- roc assessment must be completed within thirty days.
fOD~OD~,r .,.'} ~!9"r: c'L1f,} : it/b',: Or!) "''i':'' ro-it'l' 10) If raw material remains unutilized from what has
ODtn 'i'''':'' h MH' :: been assessed, unless the period in which the raw
I' Oitl\.": ODwt.'1' roY.h1C h1flro- '1'10 ():J>lD-it'l' '1':"9" material must be utilized is extended in accordance
I\~ .rAtpt\ f"'1')- ~'}Y,If'1 f1.rf. 1Y.0' O'}Ooit h'}.,.;t with Sub- Article (7), the producer shall be made to
pay the taxes and duties on such raw materials
(%) ODWt.:" ilA"'6.r'OD Oit.".,.c h9"6':f. OtlU '1'10
{):J>I\~ I\.ht.A fO'/,1flro-'} "'t.'I''i' ;J'tJit ~ith'1rot\~ together with the interest thereon.
11) The Customs Authority shall carry out an assessment
~'})th~A ~Y,t.;JA ::
of taxes ,and .duties, paid by beneficiaries of the
/"jj. flfro':,:c
--- P'Cq:" .
"'tn:J>OI/sP"1' fro'l;1. 9"C1:,}
Voucher Scheme on raw-materials purchased locally
t\0'/9°t..} hh1C ro'it'l' 00'/,1"':" '1'10 {):J>I\~ f-tht. to be used for producing export commodities, on the
t\ro''} "'1. 'I''i' ;J'tJ it '''ODI\ 7i 0'/ ~'t..., fOl/.Yit 'ft\lD- basis of which refund shall be made. The Ministry of
:: f1'}rllI
it/b:" n1'9°~tJ flt\P'AlIl'} ~h'i'ro'i'A Finance shall on the basis of the assessment
. refund
O'/,~it'I;C h1'9"~tJ flt\P'AlIl'} nO'/,y,c(\ro- ODt.~ the taxes and duties so paid.
ODwt..1' "'t.'I'r.' ;J.tJ(\-'} ,,'ODI\'l} .rY.C;JA :: 12) Beneficiaries of the Voucher Scheme, in addition to
I~' flfro':,:c P'Cq:" "'tn:J> 0'/,9'"1' fHLU htp~ h,}"'?t . input output coefficient submitted in accordance with
I(r.) ODWt..} hD'/..r.,.co':" f..,-nh.1' 9°C:" 'I'ODC;1' Article 10(3), shall submit a memorandum showing
0.f-{;L1,o'M n;1''''Y,ro' fqOD.': 9°c,1' ',y,:,. lD-it'l' the amount of raw material wasted in the course of
fO'/,fltJ'1ro''} '1'10 {):J>ODtn'} t\ro,61!' 1ny fD'/,"'C-n production process, the amount and type of by-
product to be supplied to a foreign or local market, the
m~9° (U,1C m'it'l' 1n.r fD'/.1itnm'') f,"t.t, 9"C:"
input used out of the raw material imported in the
q~'1'} : ODtn'}: n"'t.t, 9°C'f: m'it'l' hm'6J!>h1C f10'
() :J> OD tn '} 7i nOD 1'- ~
production of the by-product, in percentage, during
'1'10 9'"1' 'i' If ,'J .(': C f D'/,Y It ~
the execution of the annual production plan.
ODol /\ 6l>}..r.,. C fl /\, ::
"
 Federal Negarit Gazeta - No. 39 5th July, 200 I-Page 1596
'I~' ?ijr.?;Y:~% t..."../..A '1;J/.:" ;J/I,fll <'='1'(; @i M. 'ti~I;""} niY:~t '}.?".

H{' it OJ.:,:C /2. The Voucher

;i' f.,.9"';.)] 'It\rAn}') tl1"I,r.:' ~\.'},v,.ft,}1. ay.tft.I,'C I) The Customs Authority shall, on the basis of the
., nay.l\)]t\:" fOJ(,/,). '}"IY: /):'.,r.: llO"'I.'} ray.:"", export plan sent to it from the Ministry of Trade and
lIPOJ.'} itOJ.:,:c A)] t\1'},Hl ay.tft.,:c .fft:"OJ.:l'A:: Industry, determine the amount of voucher to he
~. f'1'}II.(l ay.tft.,:c tl'l-9"';.)] (It\P'An}') (lay..N: issued and notify same to the Ministry of Finance.
'(It\..,. 'I'.N: lIP". 1.:,. fitOJ.:,:c P'C'~'} 'hn.pay. 2) The Ministry of Finance shall, upon the request
t\£IDI1"} fay:.)'.t\. ~,9"/...Y.-.)'.(I).(I.~,',C (lay..fft1!1.:,:m. submitted by the Customs Authority, issue vouchers
'1'1.. ",4>?J'.)'. "f-- t\.h&.A t\ay:,(lOJ' "'I.'}"; :,.)]ft that will be used by the beneficiaries of the Voucher
tpft:,.,; },'},~.If,} fay..f(U"'} i')OJ.:,:C.flt.}Ul/A:: Scheme as deposit for taxes and duties payable on raw
materials they import.
!:- lULU ~,'}.,.?. '}O.ft ~,'}<"?" (;i) lIP".I.'} ray.:"
3) Vouchers issued in accordance with Sub-Article (I)
"'llO':" "itOJ.:,:(~':r:
above shall:
u) f'1'}II.(l tp;J .f":':OJ. J.',W'It\.:
(a) have monetary value;
t\) h,',&."'.(I.t\.} 'It\Ulh(l.} nft.,..,.c t\t\." OJ1'} (b) be not-transferable to third parties;
nOI/J.',"'''t\c,: lIPAh. J.',II;J:p,t\.: (c) be denominated in Birr lOa, Birr 50, Birr 10, Birr 5
(h) t\ tp ft '}r. J',(}nl m. n ay..f 00 ',)'.oo'} 1 J': nil t\ 11C
and Birr 1 notes to facilitate their use as deposit.
r : .nc ~ : .nc X
: .nc ?; h'l .nc {i r1'}1I1I
lIPm'} ray.:,""'IO' J.',W';A:: Section 3
),C,:A !: Bonded Manufacturing Warehouse

fUll 9" I.:,: 00 ;JII ,:,'.)'. p'c'H.

13. Beneficiaries of the Scheme
Beneficiaries of the Bonded Manufacturing Warehouse
Scheme are producers wholly engaged in exporting their
:(1:- f P'C'H: 'hn.cj>ay.?J")"
products who are not eligible to use the Voucher Scheme
n Oil9" 1.:1: lIP;) 11'(.)'. rc'H. ,IOm"'9" fay.:)'.t\,.} 9"C;J'
and who have license that enables them to operate such
:':OJ.'} llO.t\. nllO.t\. t\OJ.6l!' ',n.f ray..f4'cI]-: r'iiOJ':':c
Warehouse.
p'c~,} 'hn.cj>ay. .fAln. },' r&..cj>.(I:OJI.""} r.,.(}nH:OJ.
rUl19"1.:1:lIP;J II':'1' .f!\.:,:m. ~,9" /..:Y:'.)'. ';:':OJ.::
/4. Condtions to be Fulfilled In order to become Beneficiaty
of the Bonded Manufacturing Scheme
..., fUl/9"1.:1:
"iii- -,. lIP 'JW(')" 'hn ..pay, t\lIPW'} llOOI'''.}
. .ft\fFl:m.
'" Persons that can be beneficiaries ofthe Bonded Manufac-
IJ.>.:,. 9"')"
turing Warehouse Scheme are persons who have fulfilled
the following conditions:
rUl19"1.:1: £ID;JII,:,:)'. P' c'H. 'hn.p ay. (\lIPlf'} ray:.)'. t\"}
I) have manufacturing license;
ray.h.,.t\,..,.'} lJ'>':"?J'.)'. .fay.t\. ':':OJ.:
2) having warehouse that has fully complied with all
requirements provided for by Customs laws and
;i' f~,9"/.:.rll:" &.:1>.(1:.f":':(D.: regulations;
~- n"'9"';.)] ('h"1 f"'OJ(} ~OJ''} lIPft&.C'''' .fo.'I.I'\ 00 ;1/n 3) that have paid allowances to the Customs officials
n Ull9" 1.:1:"','I1I.'1:':OJ. :"'I'C "/0. OJ.ft'}' .f":':OJ.: assigned in the warehouse and license fees as
!:- t\oo .'Jtn &..4>,t': Ul/.(I.7i },'}~.lJ'9" 1100;JII). t\ay.oo determined by law;
.(I.nOJ' r"'9"';.)] ",/.,"'i1 nt'h"1 f"'OJ(}~(D''} itnA 4) present evidence showing that they have insured the
ray.h(~t\.: warehouse;
!!- t\OO;)1I). rooJ~:,} tpft.}' oo"/Il:":':OJ.'} ray..fltJ.', 5) that can provide to the Customs Authority their
ool.:p, ray.y.,.co': annual export plan showing the type, quantity and
?;- n~oo,} OJ.ft'}' ~,9"C.t.OJ' t\OJ.6J.b 1n.f ray.A h.,)''} value of the products they intend to export during the
r9"c'} ~J.',~')': OOm'}' tp.') h'}~.lJ'9" J.',u'}'} 9"C'} year, and the raw materials they import to use in such
t\UlI9"1.:" hOJ.61h ~,1C ray..fft1!1.:':OJ.'} '}'Ia /):J'?J1- products;
rayJ'1.1'C rib)]ft7'c,} /):".r.' t\1'9"';.)] 1lt\P'Alll'} 6) submit input-output coefficient;
ay:"l.lI fay.1'(\-: 7) In addition to input and output coefficient submit a
'k' r..,l1 ~:,- 9"C:" '}'ooC:'- UlI:"1.11 ray.:)'.(\-: memorandum showing the amount of raw material
J.' h"'lI~'} 9"c.)- '}'ooc:" n.t-f;L)'ayl, n:'-",y.OJ' rqoo-l: wasted in the course of production process, the
9"C'''' 'I.y.:,. OJ'il'}' ray.lltJ~OJ''} r'}'la /):J' oom'}: amount and type of by-product to be supplied to a
t\OJ'6J.b 10Y ray.",clI OJJ.',9" 01\1C m'il'}' 10Y foreign or local market, the input used out of the raw-
fay.if'}' f.,.I.&. 9"C')' qJ.',~"": oom'}: 0.,.1.&. 9"C-I: material imported in the production of the by-
OJ'il'}' hOJ.6J.b it1C f10' 'ria /):J'?J1- oom'}lj tp;1
product in percentage, during the execution of the
f:C7i noo.y.i1 fay.yltJ.', oo..,t\6fiJ. ray.y.,.co':
annual production plan.
ooW'} itt\Il:t:OJ.::
15. Procedures for the Application of Bonded Manufacturing
It.. ray9" t.:F 00;111':'1- rcq.). it&.??9" Warehouse Scheme
{i. r&.:J',r.' OJI.""'" f"'(}lll:t:OJ. ray9"t.:F 00;111':'1- O~1- I) The customs official and the exporter shall jointly
01-9".;.tJ h'l n1\9"I,.:,: r ;J/,. <hA~ ray.4>t\~ lock the licensed warehouse.
J.',lfr.t\.::
 Federal Negarit Gazeta - No, 39 51hJuly. 200 I-Page 1597
'1~' ?ii'C?;~n /...Yo{..A ";Jk} ;JII.fll ":'1'(; IfHi 1'1);?!~I;""} Ditit '}.?".

~. 1",9°/,.:,: h(l).6J;b h1C (\cPJ.yltuoffF':(I)' "'I.. iJ:J>91"1' 2) The Exporter who imports raw materials shall com-
f"'I\I\/.. iJ:J>f1-9°~.h P''1 rc'H' n{ll}J';L7i f1'9°~,h plete transit formalities at the port of arrival and the
m.('..n /..iJfIu '1'/., iJ."'91:,: r1<l",':J' m.<'.fIP:JI/~'h'/'I\(\4. raw materials shall directly be transferred to the
n:\I\: 1",lt/..I\'lm. f1'9"~.h 1"''1 rc'~'} nuo ,'JI/~. warehouse. All necessary Customs formalities shall
f.,. /.J~uo iJ:J>9' :,: (0,('. UO:J1/1 YJ"fl (\. :: be completed at the Warehouse.
" 3) The raw material to be used for production must he
[. (\9°C:" ',.,?C}C fcPJ..rlt/..t.\1m' "'I.. iJ:1> nf'll/.(I)'
removed in the presence of the Customs official.
f"'9'"~h if.9'" C}(\n:,' ~,f-I'{1PI/1n 01(,1.1.~.c'.L,'Jt.\:: 4) The product shall be registered and transferred to the
~, fTOULT(I)' 9°C'''' m.<'.uo:JI/1 ,/'{IP1/°l(1 h1fl n:\1\ warehouse and shall be exported after all CuStolllS
f"'9'"~h fmG'.1. iJ.'" 1"''1 rc']'} '/'/'.iJ"on.} m$'. export formalities have been completed.
lD"6J.I' h 1 C ~I\ tt t.\ :: 5) Unless the raw materials tranferred into the warehouse
~, '1'1.. iJ:J>(I). m.<'.fIP:JI/1 h"fln.} '1.11. ~~9°C' nh1J'; are fully utilized and unless the products are exported
qou:" 'll/. O).lt'" 9"C:" "'{lPc.Y.n:" 9°C": (\(I).6J;b within one year from the date of transfer to the
warehouse, the exporter shall be made to pay the taxe"
1nJ' ttt.\"'I\h 1",9"/,.:,: (1<,'/.. iJ:J'91:': I\~ t\.h/..t.\
and duties together with the interest thereon.
fcPJ.1flm'1 4'L',"j :J'hlt h'I(IJ(\.~ ~,1~.hc..:t.\ 6) If products manufactured by the use of the raw-
~$'.L:Jt.\:: materials imported free of duty through the Bonded
?;. WIl19"1.:}: {IP:JI/c:':': P'Cq.} 1",°'ltt~~'1'} h"'L,,' '11/ Manufacturing warehouse Scheme are sold locally.
n1n. "'/., iJ:1>9':)"f",ouL": 9°C'Y:')" M,1C (I).lt"'1n! the Customs Authority shall transfer all required
(}.om. t\.h/..t.\ fcPJ.1fl(1)'1 f'ri.r6J;bfj h.htt~1/ :J'hlt documents and information to the Inland Revenue
uo(}.n(}.n ',1~,:t.\ f1'9°~.h flt\P't.\ffn hlt/..I\'l Authority so that the Sales and ExcIse tax due
uol.:~'91-')"1 (\1",1C (I).lt,,' 1n. c}(\P't.\ff/1 ~t.\ttt.\::
thereon may be collected.
7) If, because of events beyond his control the produce i-
7:, 1",9"/,.:': h1",:"9° nl\~ rllr'1 9uh1.r.} fUOl\h 1°IJ',:
has terminated his export activity, he shall. after
p'/,.0)'1 .r!l:l.m ',1Y,W'1 f"'9"~.h flt\p't.\ffn1 securing the consent of the Customs Authority. sell
n°'llt/.A'J'; "'L','C,' ;J'h(}'1 h'1(IJ(\,~ hc..:(\" "'I.. the raw materials and the products locally upon
iJ:1>(I)'1 ',li 9"C'/:1 M,1C m.lt'" 1n.r t\uoo,,' payment of duties and taxes together with the interest
~ :)"1\t.\:: thereon.

hc..:t.\ !! Section 4
General
1"\£n .'" 1\ ~
l6. Input-Output Coefficient
:1);' f"NU,'} 9"C'''' ,,'uoC;J' 1) The Ministry of Trade and Industry shall develop the
;i' f1°I.r;fj 1",.1,~lt'h~ cPJ.tlt.,..C ~u 1",cP~~nP'/'. I\~ input-out put Coefficient within one year from the
hCPt\rH. 'll/.1",1lt.y. M,1.~' q{IP.} 'll/. m.lt'" fONlh'} date of entry into force of this Proclamation.
2) Until the input-output coefficient is developed in
9"C:" "'fIPC:J' .rl/:J:~' t.\::
accordance with the provisions of Sub-Article (1)
~. tutU nl\YJ rno.lt 1",'}</'''''(;i) f,"{IPt\h"'(I)' P'/,. I\~
above, the input, output coefficient developed by the
',lthOlI.ID't.\ J';l.lt 1\tt91")" m~9" 1",9°/'.¥"1' fcPJ..r.,.
exporters or producers shall be reviewed by the
cn"} f"Nl1",:" 9"C:" ,,'{IPC:J' n1"IJ';li 1"\.1P,.lt'h~ Ministry of Trade and Industry and be put into use.
cPJ.tlt.,..C ~,f :J'f nr /,. I\~ 1~(I).t.\ ~.(',L,'Jt.\::
" l7. Raw Materials Wasted in the Process of Production
When calculating the raw material used in the produc-
x'!> n9°C'} 'L.<'.:" (lJ.lt,,' ltt\ cPJ.flh1 "'I.. iJ.4' tion of export commodities, the wastage and scrap of
(\mGI.1. 1"I.r; iJ.4'9':)" 0I19uL:J: fCPt\o). "'I.. iJ:J> uom1 raw material shall be taken into account.
ncPJ.(}I\n.} 'UL n9"c,} '/..<,..} m.lt", fC}h '1(I). (I)~9"
J8. Duties and Responsibilities of the Customs Authority
f,,'nl\om. "'/.. iJ.4' °19"'} m.lt", ',1~ 1fl ~.('.L,'Jt.\::
I) Issue directives regarding the procedures to be
followed by persons and organizations that are
It. f1.9U~.h fl(\p't.\ffn ""'IC}Cfj ;'JI\/..'1'}
beneficiaries of the Bonded Manufacturing
fOIl 9° I.:}: UO,'JI/1 P'Cq,). Warehouse Scheme established under this
?i' nltu 1",cP~~ rH'!l:!l:uom'
'hn.4'cPJ. fcPJJr'1. (}91"1' m~9° .r;C~'f."1' t\.h.,.t\-.). Proclamation.
ltt\cPJ:,fl1",/..7.7.9° {llJuo/..r .rmff)t.\:: 2) Allow, for good cause, the extension of the period of
~. not 9°h1.r.} (}..r1~~ f','UOl\'ri "'L'" 'hli fcPJ9'"L?= limitations provided for in this Proclamation, for
uo,'JII1 P'Cq.} 'hn.4'O'J. t\Df/.W~ (}91"1''hli ~.c~.y."1'
persons and organizations who are beneficiaries of
the Duty Drawback and Bonded Manufacturing
f"'(}mm. f'll/. 1$',11 t\'f"C;b1.Df//.h1f: quo:" 'h1~
Warehouse Schemes for a period not exceeding one
/'-119° t\./..:" .r; ~:r'I\t.\:: year.
19. Directives
Hi.
...,,, .
UOUO/'r91'.r.
(IIJ{IIJ/.!
The Minister of Finance is hereby empowered to issue
f111111 Df/.tlt.}~ t\ltU 1",cP~ h/..7.7.9° fD'f.L~ directives for the proper implementation of
9'"1'1 fDf/(I).ff):" P't.\ffJ1 '''(}'1'.y.;rt.\:: this Proclamation.
'I~' ;ii\:?;Y.:i~ t..i..UA ",;J(,'} ,;JILtlJ 'I='J'£: .;Hi M. t~~ 'I"} )]iY.:U: 'H'''' Federal Negarit Gazeta - No. 39 5th July, 2001-Page 1598

~" fm,}~A :t>fIJ.f::;' 20. Offences

(i. Od},}~t\ ~ 00:t>61>J.Jt"l fnt\m :t>fIJ:" flPf.Ylt4>fIJ I) Unless the relevant provisions of the Penal Code
11t\ln nlt.,.4>c lPf'}~(JJ'9° 4>1.'1'h"'.e 4>1.'1'"t\oo impose greater penalty, any Duty-payer who, with
tM.A (JJf.~ htt'}(t ~'}Jth~A t\lP/Y.:I."l ltt\hoo the intention of evading or under paying the duty.
t.I.1:: i\t\o4>m. tp;1 : UIH'~ ooolt\61>J. fom: makes false declaration concerning his production
:"tJtJt\~ YAl.n. f't."l1 OOt,olll'~''}c; .(1.;1&.0'11'.1'') activity. prices, or submit incorrect books of ac-
Y4>I.{}: d}.e~ hlt&A1. fl.n. 001.~9'1''} ~'}.ltY4>Cll counts and supporting documents or refuse to
o.mf:t> &.j>f.~ .fAI.F" : m.e~ ff.n4>: h"lfJlI supply, or conceals information necessary, or in any
y,,:t:(JJ''} foo'}olF:" h11":" Ft. nlPfc;:t:(JJ.~ way, obstructs or attempts to obstruct the work of the
f."C1.:" .f.(1S4>&. m.e~ t\lPf.(1S4>c,-,f'l"hl. '1'''''''~ Authority shall upon conviction by the court be
l.Fer n~cy.: 0.:" 0.1.;11'1'n:"I punishable:
(a) with five year imprisonment and birr 25,000
u) '1'''''1: t\oo~ootY 1.It f'''&J~OO c't.1.f,}h~lt:" (twenty five thousand Birr) fine, if the offense is
qoo:" f~Ft.:" :t>fIJ:"C;lIC ?;t.if. .e4>fIJA::
committed for the first time;
t\) '1''''1: t\ u-t\ -r~ 'lit c't.1.f,} f hF C q 00:" (b) with ten years imprisonment and birr 50,000
~Ft.:"c; lIC~if. .e4>fIJA:: (fifty thousand Birr) fine, if the offense is
dt) '1''''1: t\Y'lt-r~ 1.It f-r&-'~oo c't.1.F'}fhFt. committed for the second time;
h~lt:" qoo:" ~Ft..}c; ~c; lIC {ft.if. '''4>'1'.y. (c) in addition to fifteen years imprisonment and
f4>I.'1' lPfnl.;}':r 0011.,: .ewO'A:: birr 75,000 (seventy five thousand Birr) fine,
~. ntlU htp~ n-rf. 11 (JJ. ooWI.:" nil(JJ.:,:c FCq:,. his incentive privilege shall be withdrawn, if the
" offense is committed for the third time.
m.e9° nlPf~ I.:r 00 ;1 Her1' FCq.). hlPf11~":"
(JJf.h1C Ylt1fJ(JJ'') '1'10 iJj> fom : m.e~ mlU '1'10 2) Any person who sold raw materials imported under
iJj> yool.-r(JJ''} 9°C:" ni'\1C (JJ.lt'1' 1ny ".e 1i{1l the Voucher or Bonded Manufacturing Warehouse
Schemes, or sold commodities it produced with raw
"'1n.(JJ.') 4>1.'1'c;;}'tJlt h"mt\~ YAh&.t\ : '1'",.,.~
qoo:,. materials imported under such schemes locally
I.f'i nc,-.cy.: 0.1.;11'1'{H' nhFt. h~lt:"
without payment of.taxes and duties and interest due
~Ft.:"c; nllc {ft.if. 004>61>J. .e4>fIJA::
thereon shall, upon conviction by the court, be
r' .eu'}'} htp~ (JJ.e~ nhtp~: oowl.'~' flPf.(JJm- f.'}{1 punishable with 15 years imprisonment and a fine of
1''}c; 0000~Y9'1'') h&.~K9° nlP/c;:f(JJ'~ u-~:1' Birr 75,000.00.
.ffS4>&. (JJ.e~ t\lPf.(1S4>c,-.f'l"hl. 0(JJ. '1''''1: n~cy.: 3) Any person who, in any way, obstructs or attempts to
n. .~, 0. 1.;11 '1' n m ') ~€.t\ ~ 00:" 61>J. Jt "1 00 w I. :,.
,
obstruct the implementation of this Proclamation or
.e4>fIJA:: regulations and directives to be issued hereunder,
shall upon conviction by the court, be punishable in
~'(i' f'''7i-r ~c; "'&.~lPf.,,:,. flPf.e'i t.:':(JJ. Jt'1"1' accordance with the Penal code.
(i. t\(JJ",1. '}Ol.r.' f4>I.'1' lPfnl.;J':r FCq:,. t\lPf**~ 21. Repeals and Inapplicable Laws.
fmfIJd). htp~ <h'1'C ~~!!;n!f..!tt. mlU htp~
-r7i~A:: I) Export Trade Duty Incentive Scheme Establishing
Proclamation No. 69/1993 is hereby repealed.
~. .eu'} i'\tp~ flPf.j>I.'} m.e9° ntlu htp~ f"'1i&.~ 2) Any law inconsistent with this Proclamation shall be
1,,(W'1''} flPf.oot\h:" lPfc;:t:(JJ.~ Jt"l "'&.~tPJ.,,:,.
inapplicable with regard to matters provided for in
hf.'i 1.(JJ'9°:: this Proclamation.
22. Transitory Provisions
~.~. fooo;11~Y f:'};11. Raw materials imported on deposit or guarantee prior to
.eu htp~ nFt. ".e hootpt\' n&.:" t\(JJ.6J!' 1ny t\lPf.(JJ.t\' the coming into force of this Proclamation for the
o4>{1l"f lPf~l.:r ~'}.ltY1t\°1t\' OO.f'W "'h~""fJ:t:ro- /production of export commodities shall be finalized in
mf.h1C f1n. '1'10iJj>S"1' 4>f.~ O.A nFt. ".e n"n-r accordance with legislations that were in force.
Jt'101' 00'1'1.:" ~~D'l .f1~t\':: 23. Effective Date
This Proclamation shall enter into force as of the 51hday
~r' htp1f.. flPf.Oc;n'} 1.,t of July, 2001.
.eu htp~ ho~ ?;:t; 4>,}H!f.J.f q.~ ~~r.' fOe; .el.fc;A::
Done at Addis Ababa, this jlhday of July, 2001.
h.ltlt MlfJ o~ ?}':t;4>,}!.!!f.J.r q.~
NEGASO GIDADA (DR.)
f.; c:";1(t 1.~~ PRESIDENT OF THE FEDERAL
DEMOCRA TIC REPUBLIC OF ETHIOPIA
fi',..}r'A'.f &..Yot."LP. .It'l"tJt.o.yLP. ~TlIt\.tJ
T Ioll~'}:"

l1CY1~ {)<1r OY1-Df..f J':c~"" ;l'1-ov

BERHANENA SELAM PRINTING ENTERPRISI