OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 5th Year No. 29 ADDIS ABABA - 15 Dec. , 1999 CONTENTS Proclamation No. 149/1999 Sales and Excise Tax ( Amendment ) Proclamation Page 959 PROCLAMATION NO.149 / 1999 A PROCLAMATION TO AMEND THE SALES AND EXCISE TAX PROCLAMATION Excise Tax Proclamation ; NOW , THEREFORE , in accordance with Article 55 ( 1 ) of the Constitution , it is hereby proclaimed as follows : This Proclamation may be cited as the “ Sales and Excise Tax ( Amendment ) Proclamation No.149 / 1999 . " 2. Amendment The Sales and Excise Tax proclamation No. 68/1993 , as amended , is hereby further amended as follows : 1 ) Sub - Article 3 of Article 5 is deleted and replaced by the following new Sub - Article 3 : " 3. Services rendered locally a ) contractors and financial services 5 % ( Five Percent ) b ) others 12 % ( Twelve Percent ) Unit Price The African Law Archive 3 of Article 5 : “ 4. Without prejudice to Article 4 of this Proclamation the manner in which the tax from informal service rendering or production activity is collected shall be determined by a directive issued by the Minister of Finance . ” following new Sub - Article 2 . “ 2. Water , electricity , medical and education services shall be exempted from taxes payable under Article 5 ( 3 ) of this proclamation . ” 4 ) Article 10 is deleted and replaced by the following new Article 10 : “ 10. Rate of Excise Tax 1 ) Excise tax shall be paid on the goods mentioned under Schedule “ D ” ' attached to this Proclamation at the rate prescribed in the Schedule : ( a ) when imported ( b ) when produced locally . 2 ) The Minister of finance is hereby empowered to substitute the rates indicated below for their counter parts in numbers 2.1 and 2.3.1 of Schedule D attached to the Proclamation , if satisfied that conditions listed under Sub - Article 3 hereunder are fulfilled . 2.1 All types of soft drinks ( except fruit juices ) 40 % 2.3.1 All types of beer and stout 50 % 3 ) The Provisions of sub - Article 2 above shall be applicable ( a ) In the case of soft drinks , where the produc tion has increased by 70 % ( seventy percent ) or new factories thereof are established . ( b ) In the case of Beer , where the production has increased by 50 % ( fifty percent ) or new breweries are established . ” ' and replaced by the following new Schedule “ D ” . SCHEDULE “ D ” GOODS THAT SHALL BE LIABLE TO EXCISE TAX WHEN EITHER PRODUCED LOCALLY OR IMPORTED Types of Product Excise Tax Rate 1 ) Any type of sugar excluding molasses 2 ) Drinks All types of soft drinks ( except fruit juices ) 2.2 Powder soft drinks 2.3 Mineral Water 2.4 Alcoholic Drinks 2.4.1 All types of beer & stout 2.4.2 All types of wine 2.4.3 Other alcoholic drinks The African Law Archive No. 29 5 January , 1999- ~ Page 961 3 ) All types pure Alcohol 4 ) Tobacco & Tobacco Products 4.1 Tobacco Leaf 4.2 Cigarettes , cigar , cigarillos , pipe tobacco , snuff and other tobacco products 5 ) Salt 6 ) Fuel - Super Benzene , Regular Benzene , Petrol , Gasoline and other Motor Spirits 7 ) Perfumes 8 ) Leather All types of tanned or dressed leather 8.2 All types of furskin , tanned or dressed 9 ) Textile Textile fabrics , knitted or woven of natural silk , rayon nylon , wool or other similar materials 10 9.2 Textile of any type partly or wholly made from cotton , which is grey , white dyed or printed , in pieces of any length or with ( except “ Abudgedid ” ) and including blankets , bedsheets , counterpanes , towels , table clothes and similar articles 10 ) Various types of personal adornment of any origin 11 ) Dishwashing machines of a kind for domestic use 12 ) Washing machines of a kind used for domestic purposes 13 ) Video Decks , Television or Video Cameras 14 ) Television broadcast receivers whether or not combined with gramophone , radio , or sound receivers and reproducers 15 ) Motor passenger cars , Station Wagons , utility Cars , and similar vehicles ( including motorised caravans ) , whether assembled , together with their appropriate initial equipment 15.1 Upto 1,300 c.c 15.2 From 1,301 c ... to 1,800 c.c. Above 1,800 c.c. 16 ) Land Rovers , Jeeps , and other Fourwheel drives 17 ) Goods made of plastic 18 ) Carpets 19 ) Asbestos and Asbestos Products 20 ) Clocks and watches 21 ) Dolls and toys 3. Effective Date This Proclamation shall come into force as of the 5thday of January , 1999 . Done at Addis Ababa , this 5thday of January , 1999 . PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA The African Law Archive