OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 6 ቃ Year No. 11 ADDIS ABABA - 10 % December , 1999 CONTENTS Council of Ministers Regulations No. 59/1999 Payment of Sur - Tax on Import Goods Council of Ministers Regulations COUNCIL OF MINISTERS REGULATIONS NO . 59/1999 COUNCIL OF MINISTERS REGULATIONS TO PROVIDE FOR THE PAYMENT OF SUR - TAX ON IMPORT GOODS These Regulations are issued by the Council of Minis ters pursuant to Article 5 of the Definitions of Powers and of the International Convention on the Harmonized Commodity Description and Coding System Ratification Proclamation No. 67/1993 . Short Title These Regulations may be cited as the “ Payment of . Sur - Tax on Import Goods Council of Ministers Regulations No. 59/1999 . ” 2. Applicability of the Sur - tax The Sur - Tax levied under these Regulations shall apply to all goods imported except those exempted under Article 5 below . Sur - tax of 10 % shall be levied and collected on goods imported . the African Law Archive www.AfricanLaw Archive com Basis of Computation The basis of computation for the Sur - tax payable under these regulations shall be the aggregate of : 1 ) CIF value ; 2 ) Customs duty ; 3 ) Sales and Excise tax , payable on the goods . 5. Exemption from the Sur - Tax 1 ) The following shall be exempted from the Sur - tax : ( a ) goods listed in the schedule attached with these Regulations ; ( b ) goods imported by persons or organizations exempted from Customs duty by law or government directives . RaWApple 2 ) The Minister of Finance may at his discretion increase or decrease the items listed under the Schedule attached with these Regulations . 6. Effective Date These Regulations shall enter into force as of the 14h of December , 1999 . Done at Addis Ababa this 10th day of December , 1999 . PRIME MINISTER OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA ITEMS EXEMPTED FROM SUR - TAX 1. Fertilizers ; 2. Petroleum ; 3. Motor Vehicles for freight and passengers , and special purpose motor vehicles ; Aircraft , spacecraft , and parts thereof ; 5. Ships , boats and floating structures ; 6. Capital ( Investment goods ) - Goods conditionally exempted from duty and tax by the Ethiopian Invest ment Authority . * The African Law Archive *
You must login to view the entire document.