Customs procedure for Travelers to and out of Ethiopia

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Excise Tax

It is imposed and payable on selected goods, such as, luxury goods and basic goods which are demand inelastic in additional to this it is believed that imposing the tax on goods that are hazardous to health and which are cause to social problem, will reduce the consumption there of;

Rate of excise Tax

The excise tax shall be paid on goods mentioned under the schedule of proclamation a/ when imported b/ when produced locally at the rate prescribed in the schedule.

Base of computation of excise Tax:
1/ In respect of goods, produced locally, the cost of production;
2/ In respect of goods imported, cost, insurance and freight/C.I.F/

Payment Of Excise Tax

The excise tax shall be paid within the time prescribed according proc307 Sub-Article/2/
a/ In respect of goods produced locally, by the producer;
b/ In respect of goods imported, by the importer

Time of Payment

According Proc 307 Sub-Article 2/b/ excise tax on goods shall be paid under the schedule
1/ When imported at the time of clearing the goods from customs area
2/ When produce locally, not late than 30 days from the date of production

Goods that shall be liable to excise tax when either produced locally or Imported.

SCHEDULE