OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 4 Year No . 18 ADDIS ABABA - 19 Feb . , 1998 CONTENTS Proclamation No . 99 / 1998 Tax on Coffee Exported from Ethiopia Proclamation . . . . . . . . Page 682 PROCLAMATION NO . 99 / 1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON COFFEE EXPORTED FROM ETHIOPIA WHEREAS , consolidating the various taxes and duties levied by different Proclamations and Regulations into a single tax facilities execution ; WHEREAS , converting specific rates into advalorem ensures the equitability of the tax ; WHEREAS , it is necessary to lay down procedures to protect revenue against fluctuations due to change in prices and adjust the tax rate following market trend ; NOW , THEREFORE , in accordance with Article 55 ( 1 ) of the Constitution of the Federal Democratic Republic of Ethiopia , it is hereby proclaimed as follows : | 1 . Short Title This Proclamation may be cited as " Tax on Coffee Exported • from Ethiopia Proclamation No . 99 / 1998 . " Unit Price 2 . 30 www . AfricanLawArchive . com * * * The African Law Archive * * * www . AfricanLawArchive . com 2 . Definitions In this Proclamation : 1 ) “ FOB ” means selling price of coffee quoted at the port of loading , agreed between the Coffee exporter and his customer and approved by the National Bank of Ethiopia , from which freight and insurance costs are excluded ; 2 ) " Tax " means the tax payable on Coffee exported in accordance with this Proclamation . 3 . Basis of Computation of Tax The FOB price of the coffee exported shall be the basis for the computation of the tax . | 4 . Rate of the Tax The rate of the Tax shall be 6 . 5 % ( six and point five per cent ) of the FOB price . 5 . Collection of the Tax The Tax on Coffee exported shall be computed and collected by the Customs Authority . Payment of the Tax 1 ) The Tax shall be paid at the Customs Station where the Coffee is declared for export . 2 ) If the Coffee is not exported on the date on which it shall have been exported and in the meantime the Council of Ministers increased the rate of the Tax , the exporter shall pay the difference between the increased rate and the rate that has actually been paid . 17 . Refund No refund to Tax once paid will be made . 8 . Power to Issue Regulations The Council of Ministers is hereby empowered to issue regulations amending the rate of the Tax specified under Article 4 of this Proclamation following fluctuations in the quantity and price of Coffee exported . | 9 . Duty to Cooperate 1 ) Any person or organization has the duty to co - operate with the Customs Authority in the implementation of this Proclamation . . . 2 ) The National Bank of Ethiopia has the duty to cooperate with the Customs Authority in the supply of information regarding the sales date of the Coffee , contract number , the name and address of the exporter , the quantity and price of the Coffee . 10 . Formalities The provisions concerning customs formalities of export merchandise under the Re - Establishment and Modernization of Customs Authority proclamation No . 60 / 1997 shall apply to Tax payable in accordance with this Proclamation . 11 . Repeals The following laws are hereby repealed : 1 ) Transaction Tax Proclamation No . 205 / 1963 ; www . AfricanLawArchive . com * * * The African Law Archive * * * www . AfricanLawArchive . com 2 ) The third schedule ( export duties ) attached to the Customs Tariffs Regulations No . 42 / 1976 ; 3 ) Coffee Surtax Regulations No . 280 / 1964 and all sub sequent amendments ; 4 ) Cess on Coffee Exported from Ethiopia Regulations No . 12 . Transitory Provisions Customs Duty , Transaction Tax , Surtax and Cess due prior to the coming into force of this Proclamation shall be paid in accordance with the relevant laws then in force . 13 . Effective Date This Proclamation shall enter into force as of the 19th day of February , 1998 . Done at Addis Ababa , this 191h day of February , 1998 . PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA www . AfricanLawArchive . com * * * The African Law Archive * * * www . AfricanLawArchive . com