OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 9th Year No. 93 ADDIS ABABA - 11h September , 2003 CONTENTS Proclamation No. 368/2003 Re - establishment and modernization of Customs Authority ( amendment ) Proclamation ... Page 2385 PROCLAMTION NO.368 / 2003 A PROCLAMATION TO AMEND THE RE - ESTABLISHMENT AND MODERNIZATION OF CUSTOMS AUTHORITY WHEREAS , the incidence of controband , fraud and other customs offences are increasing from time to time enforcement to prevent it ; WHEREAS , the defects in some of the basic provisions of the proclamation which have contributed to of customs requires corrections ; WHEREAS , the special nature of the activity of the bribery and ensure employees with discipline and integrity ; WHEREAS , in order to enable it effectively man power and modern information technology , it has become necessary to amend the proclamation for the re NOW , THEREFORE , in accordance with Article 55 ( 1 ) of the Constitution of the Federal Democratic Republic of Ethiopia it is here by proclaimed as follows : Unit Price The African Law Archive 11 September , 2003 – Page 2386 1. Short Title This Proclamation may be cited as the “ Re - establishment and modernization of Customs Authority ( amendment ) Proclamation No.368 / 2003 . ” Amendment The re - establishment and and modernization of Customs Authority Proclamation No.8 / 1997 is further amended as follows . 1 ) Sub - Article 18 of Article 2 is deleted and replaced by the following new Sub - Article 18 . “ 18. “ Customs Declaration shall mean a form prepared or a procedure established by the Authority in which the details of import , export or transit goods are described for the accomplishment of customs formalities ” 2 ) Sub - Article 28 of Article 2 is deleted and replaced by the follwong new sub - Article 28 . “ 28 .contraband shall mean the act or attempt of providing assistance of improting , exporting or transiting of goods to and from the customs area in contravention of laws and regulations and includes keeping , storing , moving , transfring or illegally improting duly exported goods and cooperate in such activities . ” 3 ) Sub - Article 30 of Article 2 is deleted and replaced by the following new Sub - Article 30 . “ 30 “ Minister ” or “ Ministry ” Means the “ Minister ” or “ Ministry ” of the Federal Revenue . ” 4 ) New Sub - Article 31 and 32 of Article 2 are added as follows . " 31. “ Prohibted goods ' shall mean any goods the importation , exportation or transit of which is prohibited by laws or international agreement . " “ 32 , “ Restricted goods ” shall mean any goods the importation , exportation or transit of which is prohibited unless it is premitted by legal procedure , condition or permition provided by law . ” 5 ) Article 7 is deleted and replaced by the following new Article 7 . “ Organization of the Authority 1 ) The Authority shall have : A. General Manager , B. Deputy General Managers , C. The necessary staff . 2 ) The General Manager shall be appointed by the Government upon recommendation of the minister . 3 ) Deputy General Managers shall be appointed by the minister upon recommendation of the General Manager . ” The African Law Archive 11 September , 2003– Page 2387 6. Sub - Article 2 ( b ) , ( c ) , ( d ) , ( e ) of Article 8 are deleted and replaced by the following new Sub - Article 2 ( b ) , ( c ) , ( d ) , ( e ) . “ 2 ( b ) Notwisthstanding the provision of Federal Civil services proclamation.No . 262/2002 with regard to Administration of Employees of the Authority shall be determined by the Regulation issued by the Minister . ” “ 2 ( c ) Deploy , administer and dismiss Customs Police Force assigned by the Federal Police Commis sion to enforce Customs laws in accordance with the directive issued by the Minister following the Federal Police Commission proclamation and regulation . ” “ 2 ( d ) prepare and Submit through the Minister to the Government the Organizational Structure and salary scale of the Authority . ” “ 2 ( e ) . Settle administratively customs offences in accordance with the directive issued by the Minis try . ” 7. Sub - Article 2 ( d ) , ( e ) , ( f ) , ( g ) , ( h ) of Article 8 of the Proclamation have become 2 ( ) , ( g ) , ( h ) , ( i ) , ) respectively . 8. Article 14 is deleted and replaced by the following new Article 14 . “ 14. ' Prohibited goods ” Any goods the importation , exportation or transit is prohibited by laws or international agreements to which Ethiopia is a party shall be seized and legal action shall be taken in accordance with this Proclamation and other relevant laws . " 9. New Sub - Article 9 of Article 19 is added as follow . “ 19 ( 9 ) . Customs declaration may be lodged orally , by bodily action or electronically . The ministry may issue directives as to the goods and conditions of lodging Customs declaration orally , by bodily action or electronically . “ 10. New Sub - Article 5 of Article 20 is added as follow . “ 20 ( 5 ) . Where there are adequate reasons , the Authority may accept copies of documents listed under Sub - Article 1 of this Article . " 11. Sub - Article 2 of Article 44 is delleted and replaced by the following new Sub - Article 2 . “ 44 ( 2 ) . Except goods and means of transport seized as evidence by Court , all goods and means of transport seized by reasons of contravention of Customs laws , may be released by the authority , upon receiving sufficient guarantee untill a final decision is passed upon . ” 12. New Sub - Article 4 of Article 46 is added as follow . " 46 ( 4 ) . Notwistanding the provision of Sub - Article 1 of this Article the Authority may require cash deposit for goods falling under Sub - Article 1 ( a ) and ( e ) of Article 44 ” The African Law Archive 11 September , 2003 – Page 2388 13. Sub - Article ( 1 ) and ( 11 ) of Article 48 is deleted and replaced by the following new Sub - Article ( 1 ) and " 48 ( 1 ) . For the purpose of Customs , the duty , paying value for imported goods shall be the sum of the transaction value , freight cost and insurance premium that is paid to deliver the goods up to a prescribed port . However , the Ministry of Finance and Economic Development shall prescribe in a directive to be issued the basis for calculating the freight cost of goods transported ” " 48 ( 11 ) . The appliication of valuation methods listed in this Article as well as other alternative and on used goods to be followed by the authority shall be prescribed in the directive issued by the Minister , " 14. New Sub - Article 4 of Article 54 is added as follow . " 54 ( 4 ) . All Customs duties and taxes payable on duty free goods shall be settled prior to transfer to a person that doesn't enjoy duty - free privilege . It is prohibited to place under the use , service , possession of other or place for other purpose . ” 15. Sub - Article 2 of Article 55 is deleted and replaced by new Sub - Article 2 . " 55 ( 2 ) Custom duties shall be refunded pursuant to Sub - Article 1 of this Article where the Authority is aware of the wrong or on the application of the owner . The custom duties shall only be refunded if the application is submitted within six month after the goods are imported or exported . ” 16. Article 56 is deleted and replaced by the following new Article 56 . " 56. ' Re - exportation from customs port ' Goods imported and declared for home consumption that are not prohibited , restricted controlled or the importation of which is not contrary to the law may be re - exported at the request of the importer before accomplishing Customs formalities upon payment of 5 % the fee of the value of goods . ” 17. Sub Article 2 of Article 57 is deleted and replaced by the following new sub - Article ( 2 ) “ 57 ( 2 ) . The re - payment or collection of the dif ference referred to under Sub - Article ( 1 ) of this Article shall be made by the Authority with in 5 years of the date of such difference . The African Law Archive 11 September , 2003- ~ Page 2389 18. New Sub - Article ( 4 ) , ( 5 ) and ( 6 ) is added under Article 59 as follow . “ 59 ( 4 ) on the basis of the federal police proclamation maintain professional and operational co - operation with federal police . ” “ 59 ( 5 ) for any Liability incurred while performing his duty he shall have advocacy service at the expense of the office . Details shall be determined by Regulation . ” “ 59 ( 6 ) if he become incapable partially or totally while perfoming his duty his right pursuant to pension Law shall be respected . ” 19. New Sub - Article ( 3 ) is added under Article 60 as follow “ 60 ( 3 ) may search , seize and detain goods , means of transport or persons found in contravention of Customs laws where there is no Customs officers . ” 20. Sub - Article 2 of Article 62 is repealed . 21. Sub - Article 4 or Article 64 is deleted and replaced by the following new Sub - Article 4 . " 64 ( 4 ) . Found transporting in the outer or inner parts of the means of transport prohibited , " restricted , controlled , not cleared of customs formalities and contraband goods ; unless he proves that he took all reasonable precuations to prevent the crime shall be punished without prejudice to the forfeiture of the goods and means of transport , both with fine not less than the taxes and duties payable on the goods and imprisonment from 15 to 20 years . " 22. Article 67 is deleted and replaced by the following new Article 67 . " 67. ' Fraudulent activities ' Any person who presents or makes written , oral body action or Electronic customs declaration for proces sing Customs formalities by providing false infor mation , or under or over invoiced price documents , delete , cancel , erase , prepare false documents or do nay mischievous act to deceive or defraud the Authority with the intent to obtain for himself or to procure or others under advantage to under advan tage to obtain reduction avasion , or repayment of duties in connection with import export or transit goods or import , export or transit good or this is prohibited , restricted or controlled goods shall without prejudice to the forfeiture of the goods upon which fraudulant acts are committed and goods that served as cover and shield be punished with both fine not less than the duties and taxes payable on the goods and regorous imprisonment 15 to 25 years . " The African Law Archive 119 September , 2003- ~ Page 2390 23. Article 73 is deleted and replaced by the following new Article 73 . “ 73.Misuse of duty - free goods 1. Any person who ( a ) transfers to another , dispose or place in any manner under the use , service and possession of other persons out of his family or use for other purposes , ( b ) Knowing that or when he should have known , receive , transfer , use , place under the use of others goods imported duty free , at a reduced rate of duty or tem porarity imported duty free goods incon sistent with this proclamation or the reason duty relief is granted shall without prejudice to the forfeiture of the goods be published with a five equivalent to the duties and taxes payable when such good was imported . 2. For the purpose of Sub - Article ( 1 ) of this Article , the word “ family ' ' shall include only spouse and children . ” 24. Article 74 is deleted and replaced by the following new Article 74 . “ 74. “ Possession of unlawful goods ' Except in accordance with the provisions of this proclamation any person who use , possess , conceal , keeps in , offer for sale or transfer in the means of sport , warehouse , business prem welling house , body or any other place goods that are prohibited , restricted or uncustomed goods shall without prejudice to the forfeiture of the goods , be punished , with both fine not less than the duties and taxes payable on the goods and rigorous imprison ment from 3 to 5 years . ” The following new chapter 4 is added under part four Sub part two of the proclamation . means Actions in respect of Customs Offences “ 78. Power of seizure and detention The Authority may pending the final decision by the appropriate Organ seize and detain goods and means of transport . ” " 79. Owner of means of transport , not having knowledge or Consent of the Offence . 1. The of transport found passing prohibited , restricted controlled , not cleared of customs formalities or controband goods shall be forfeited unless the owner prove to the satisfaction of the court that the act was out of his knowledge or consent and that he was unable to prevent it . 2. For the purpose of Sub - Article ( 1 ) of this Article the word “ Owner " shall not include " Lessee ' ' or ' Seller " The African Law Archive 11 September , 2003- ~ Page 2391 “ 80. Effects of Conviction or acquital on forfeiture . 1. Any goods or means of transport shall without further order be forfeited upon the conviction of a person . 2. If any goods or means of transport liable to forfeiture is lost or can not be found the court may order the offender to pay an amount equal to the duty paid value of such goods or means of transport . Where a person prosecuted for violation of the provisions of this proclamtion is acquited the Court may order the goods or means of transport seized be ( a ) forfeited where the Court is Satisfied that an offence has been committed in respect of such goods or means of transport . ( b ) release the goods or means of transport upon payment of taxes and duties or give such other orders the Court deems ap propriate . ( c ) Order the re - export of prohibited or rers tricted goods , upon the expense of the accused . >> “ 81. Coverage of forfeiture decision The forfeiture of goods under this proclamation shall extend to the package in which such goods are covered , wrapped or contained and all the contents of such package as well as all other goods that have served to cover or conceal such goods and any security retained by the authority in respect goods or vechiles liable to forfeiture . " 82. Proceeding in - abstentia Offences provide under this proclamation may be tried in - abstentia in accordance with the provisions of the criminal procedure code of Ethiopia . » " 83. Administrative Settlement 1. The General manager may decide the forfeiture of the good subject to Administratively set tlement in addition to a fine imposed on the goods not less than duties and taxes payable thereon . The decision of the general manager shall be a defense for the accused against any criminal action . ” 26. Article 80 is deleted and replaced by the following new Article 86 and new sub - Article 3 is added as follow . “ 86 ( 3 ) . Organizations may accomplish Customs formalities on import or export goods through their employee having Customs Clearing certificate . 27. Article 82 is deleted and replaced by the following new Article 88 . The African Law Archive 11 September , 2003- Page 2392 “ 88. Providing infromation 1. Any person who has information about prohibited restricted uncustomed or con traband goods entered in contravention of customs law shall immediately inform to the nearest customs or law enfor cement authorities . 2. The serecy of the information supplied and the identity of the informant shall not be disclosed . 3. Where goods subject to forfeiture are seized in accordance with the infor mation supplied to the authority or other law enforcement authorities , pursuant to Sub - Article ( 1 ) of this Article , all per sons that have cooperated and provided support shall be entitled to a reward in accordance with directives issued by the ministry . 28. Article 84 is amended as follow . " 84 power to issue Regulation and Directive 1. The Council of Minister may issue Regulation for the implementation of this proclamation . 2. The Minister to implement the powers , respon sibility and function entrusted to him by this proclamation may issue directives . 29. Transitory Provision Notwithstanding the applicability of the period of time provided under Article 57 ( 2 ) of this proclamation , the period , which has lapsed prior to the coming into force of this proclamation , shall be deducted . 30. Article 78-86 of the proclamation have become Article 84-92 respectively . 3. Effective Date This Proclamation shall enter into force as of the 11 ° h day of September , 2003 . Done at Addis Ababa , this 11th day of September , 2003 . PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA The African Law Archive