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PAIGE bo kGAL APRENLL TOA MES UECREGULATIONS NO.__/2022
‘Council of Ministers Regulations to provide for Social Welfare Levy on Imported Goods
WHEREAS, it has become necessary to collect additional revenue earmarked for the
rehabilitation and construction of schools and medical facilities and expansion of other social
services;
NOW THEREFORE, these Regulations are issued by the Council of Ministers pursuant to
‘Article 4 of the Intemational Convention on the Harmonized Commodity Description and
Coding System Ratification Proclamation No. 67/1993.
1, Short Title
‘These Regulations may be cited as the “Social Welfire Levy on Imported Goods
Regulations No__/2022.”
2. Imposition of Social Welfare Levy
‘There shall be levied, in accordance with the provisions of these Regulations, a social
‘welfare levy on all goods imported into Ethiopia specified in the Customs Tariffs except
those exempted under Article 6 of these Regulations.
3. Purposes of the Social Welfare
1, The Social Welfire Levy collected in accordance with these Regulations shall be used
to fulfill the commitment of the Government to provide and finance education, health
and other social services.
2. The Social Welfare Levy shall be used for purposes specified under sub-article 1 of this
Article in accordance with the budget appropriation to be made by the House of
People’s Representatives.
4. Rate of Social Welfare Levy
1. Subject to Article 6 of this Regulation, Social Welfare Levy of 3% shall be levied and
collected on goods imported in accordance with these Regulations.
2. The Social Welfare Levy levied on imported goods under these Regulations is in
addition to any other customs duties and taxes collected under applicable laws1.
Basis of Computation
L. The basis of computation for the Social Welfare Levy levied under these Regulations
shall be the aggregate of cost, insurance and freight (CIF) value;
2. The Social Welfare Levy shall not serve as a base for any other tax imposed on goods
imported
Exemption from the Social Welfare Levy
‘The following shall be exempted from the Social Welfare Levy;
1) persons and organizations with diplomatic privileges; and
2) goods that are subject to the surtax levied under Import Surtax Council of Ministers
Regulations No. 133/2007,
Applicability of Laws
‘The provisions of the Customs Proclamation No. 859/2014 (as amended) and Regulations
issued thereunder shall apply in relation to the levy and collection of the Social Welfare
Levy on imported goods and criminal liability, as the case may be,
Effective Date
These Regulations shall enter into force as of _day of 2022.
Addis Ababa this day of, 2022
Abiy Ahmed ( Dr.)
Prime Minister of the Federal Democratic Republic of EthiopiaPINER AT PLE ATMONLA AATF PUA ECT PHC Mr
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