የኢትዮጵያ ፌዴራላዊ ዲሞክራሲያዊ ሪፐብሊክ

ፌዴራል ነጋሪት ጋዜጣ

FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

አሥራ ስምንተኛ ዓመት qÜ_R %2 በኢትዮጵያ ፌዴራላዊ ዲሞክራሲያዊ ሪፐብሊክ 18th Year No. 62
አዲስ አበባ ነሐሴ !9 qN 2ሺ4 ዓ.ም የሕዝብ ተወካዮች ምክር ቤት ጠባቂነት የወጣ ADDIS ABABA 4th September, 2012

¥WÅ CONTENTS

xêJ qÜ_R 7)%8///2ሺ4 ›.M Proclamation No. 768/2012

የወጪ ንግድ የቀረጥ ማበረታቻ ሥርዓት አዋጅ………. Export Trade Duty Incentive Schemes Proclamation
…..ገጽ 6¹þ6)$5 ……. Page 6555
አዋጅ ቁጥር 7)%8/2ሺ4 PROCLAMATION No. 768/2012.
A PROCLAMATION ON EXPORT TRADE DUTY
ስለወጪ ንግድ የቀረጥ ማበረታቻ ሥርዓት የወጣ አዋጅ
INCENTIVE SCHEMES

የአገሪቱን የኢንዱስትሪ እድገት በማፋጠን WHEREAS, it is necessary to ensure

የኢኮኖሚ ልማትን ማረጋገጥ እና ለልማትና economic development by accelerating industrial
ኢንቨስትመንት የሚያስፈልገውን የውጭ ምንዛሪ ግኝት growth of the country and to improve the foreign
ማጎልበት አስፈላጊ በመሆኑ፤ exchange earning needed for development and
investment;
wd x!NÇST¶ mR x!÷ñ¸ lm¹UgR WHEREAS, to achieve transformation into
XNÄ!ÒL እሴት መጨመር y¸ÃSCL የምርት ሂደት industry led economy, it is necessary to establish a
ሰንሰለትን y¸Ã-ÂKR |R›T mzRUT xSf§g! system of reinforcing value creation in the process of
çñ bmgßt$፤ production;
በቀጥታም ሆነ ቀጥተኛ ባልሆነ መንገድ በወጪ WHEREAS, it is essential to create conducive
ንግድ |‰ §Y የሚሰማሩትን ባለሀብቶች የሚያበረታቱ environment for domestic products to become
competitive in international commodity markets by
አዳዲስ ሥርዓቶችን bmzRUT XNÄ!h#M nÆéc$N
rendering efficient the scheme of incentives available
b¥ššL yxg¶t$N MRèC b›lM xqF yNGD for export trade through rectification of deficiencies
LWW_ WS_ Bq$ twÄĶ mçN y¸Cl#bTN noticeable in the scheme and by introducing new
h#n@¬ ¥mÒcT xSf§g! bmçn#¿ incentives having direct or indirect impact of
motivating investors engaged in export trade ;
በኢትዮጵያ ፌዴራላዊ ዲሞክራሲያዊ ሪፐብሊክ NOW, THEREFORE, in accordance with
ሕገ መንግስት አንቀጽ $5(1) እና (01) መ\ረት Article 55 (1) and (11) of the Constitution of the
የሚከተለው ታውጇል፡፡ Federal Democratic Republic of Ethiopia, it is
hereby proclaimed as follows:
ክፍል አንድ PART ONE
-Q§§ GENERAL
1 አጭር ርዕስ 1. Short Title
ይህ አዋጅ “የወጪ ንግድ የቀረጥ ማበረታቻ ሥርዓት This Proclamation may be cited as the
አዋጅ ቁጥር 7)^^%8/2ሺ4” ተብሎ ሊጠቀስ ይችላል፡፡ “Export Trade Duty Incentive Schemes
Proclamation No768/2012”.
gA 6¹þ5)$6 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6556

2 ትርጓሜ 2. Definitions

የቃሉ አገባብ ሌላ ትርጉም የሚያሰጠው ካልሆነ In this Proclamation unless the context otherwise
በስተቀር በዚህ አዋጅ ውስጥ፡- requires :

1/ “ተመላሽ ቀረጥ” ማለት ወደ ውጭ ለሚላኩ ሸቀጦች 1/ “duty draw-back” means duty paid on raw
ማምረቻ በሚውሉ _Ê ዕቃዎች XÂ x§qE yMRT materials and accessories used in the
mgLgÃãC ላይ የተከፈለ XÂ ¹q-# ተመርቶ production of commodities and refunded to
ወደ ውጭ በሚላክበት ጊዜ ለከፋዩ ተመላሽ y¸drG the payer upon exportation of the
qr_ ነው፤ commodity processed;
2/ “ቀረጥ” ማለት ወደ አገር ውስጥ በሚገቡ ወይም 2/ “duty” means any indirect tax or duty
በአገር ውስጥ በሚመረቱ ጥሬ ዕቃዎች½ ሸቀጦች
payable on raw materials and commodities
wYM x§qE yMRT mgLgÃãC ላይ የሚከፈል
or accessories imported or produced locally;
ቀጥተኛ ያልሆነ ማንኛውም ታክስ ወይም ቀረጥ
ነው፤
3/ “ወደ ውጭ መላክ” ማለት ከኢትዮጵያ ውጭ 3/ “export” means sending commodities to a
ሸቀጦችን መላክ s!çN kx!T×ùÃ Wጭ lmÿD place outside Ethiopia, and includes the
btzU° ¥ÙÙÏãC §Y ¹qõCN mÅNN loading on same on a carrier proceeding to a
Y=M‰L¿
foreign port;
4¼ “ሸቀጥ” ማለት ወደ አገር በገባበት ሁኔታ ተመልሶ
የተላከ ወይም ለውጭ ገበያ እንዲውል የተመረተ ዕቃ 4/ “commodity “ means goods re-exported in the
ሲሆን ወደ ውጭ የሚላኩ ሸቀጦችን ለመያዣ፣ same condition or goods produced for foreign
ለመጠቅለያ ወይም ለማሸጊያ የሚውለውን market and includes goods used for containing,
ይጨምራል፤ wrapping or packing export commodities;

5/ “ጥሬ ዕቃ” ማለት በማምረት ወይም በመሥራት 5/ “raw material” means goods that are mixed
ሂደት ውስጥ ተደባልቆ ወይም ተገጣጥሞ ለውጭ with or fixed to other goods in the production
ገበያ የሚውል ሸቀጥ ለማምረት የሚውል ዕቃ ሲሆን process to bring about commodities for export,
ለውጭ ገበያ የሚውሉ ሸቀጦችን ለመያዣ፣
and includes goods to be used for containing,
ለመጠቅለያ ወይም ለማሸጊያ የሚውለውን
wrapping or packing export commodities;
ይጨምራል፤
6/ “አላቂ የምርት መገልገያ" ማለት bMRT £dT 6/ “accessory” means goods which become out
WS_ _QM §Y kêl b“§ wYM bMRT of service as a result of being used in the
›YnT lW_ MKNÃT kxgLGlÖT WÀ process of production or because of change in
y¸çN :” s!çN MRt$N Ñl# lÑl# lW+ the type of product of a manufacturer, and
gbà l¥QrB ytÌÌm xM‰C bq_¬
includes imported oil, lubricants, and other
b¥MrT tGÆR §Y XNÄ!Wl# wd xgR
WS_ y¸ÃSgÆcWN zYèC½ QÆèC l@lÖC energy generating substance used by a
`YL sÀ N_r ngéCN Y=M‰L¿ producer which is wholly engaged in
manufacturing commodities for export;
7/ “:”” ማለት ¥ንኛWM tNqú”> NBrT 7/ “goods” means any movable property including
s!çN _Ê :”N½ x§qE yMRT mgLgÃN XÂ raw materials, accessories and commodities;
¹q_N Y=M‰L¿
8¼ “ላኪ” ማለት በአገር ውስጥ የተመረቱ ሸቀጦችን 8/ “exporter” means a person licensed to
ለውጭ ገበያ ለማቅረብ የንግድ ፈቃድ የተሰጠው ሰው engage in supplying locally produced
ነው፤ commodities to foreign market;
9/ “አምራች” ማለት አምራች ላኪ ወይም ቀጥተኛ 9/ “producer” means producer exporter or
ያልሆነ አምራች ላኪ ነው፤
indirect producer exporter;
0/ “አምራች ላኪ” ማለት ÃmrtWN MRT Ñl# 10/ “producer exporter” means a person engaged
bÑl#½ bkðL wYM btwsn wQT lውጭ in producing commodity and supplying same
ገበያ የሚÃqRB ሰው ነው፤ in whole ,in part or periodically to foreign
market;
gA 6¹þ5)$7 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6557
01/ “ቀጥተኛ ያልሆነ አምራች ላኪ” ማለት ÃmrtWN 11/ “indirect producer exporter” means a person
ምርT በጥሬ ዕቃ ወይም በከፊል በተፈበረከ ወይም supplying its products in whole, in part or
ባለቀለት ዕቃ መልኩ Ñl# bÑl#½ bkðL wYM periodically to another indirect producer
btwsn wQT ለሌላ ቀጥተኛ ያልሆነ አምራች ላኪ፣ exporter, producer exporter or exporter in the
ለአምራች ላኪ ወይም ለላኪ የሚያቀርብ ሰው ነው፤ form of raw material, semi-processed good or
finished good;
02/ “_Ê :” xQ‰b!” ማለት ከውጭ ያመጣውን ጥሬ 12/ “raw material supplier” means a person
ዕቃ በምርት ሂደት ውስጥ እንዲያልፍ ሳያደርግ supplying raw material in whole, in part or
ባለበት ሁኔታ Ñl# bÑl#½ bkðL wYM periodically to a producer exporter or indirect
btwsn wQT ለአምራች ላኪ wYM q_t¾ producer exporter without processing it, but
§Lçn አምራች ላኪ የሚያቀርብ ሰው s!çN does not include a person who is beneficiary
yïNDድ GB›T xQRïT |R›T t-”¸ of the bonded input supplies warehouse
yçnN sW xY=MRM፤
scheme ;
03/ “የቫውቸር ደብተር” ማለት በዚህ አዋጅ መሠረት 13/ “voucher book” means a document printed by
የቫውቸር ሥርዓት ተጠቃሚ የሆነ ሰው ለውጭ ገበያ the Ethiopian Revenues and Customs Authority,
የሚውሉ ሸቀጦችን ለማምረት ወደ አገር to be used for recording the balance of duty
በሚያስገባቸው ወይም ከቦንድድ የግብዓት አቅርቦት payable on raw materials imported or bought
from bonded input supplies warehouse, for use in
መጋዘን በሚገዛቸው ጥሬ ዕቃዎች ላይ የሚከፈለውን
the production of goods for external market by
የቀረጥ ልክ ለመመዝገብ እንዲያገለግል በኢትዮጵያ
persons availing themselves of the voucher
ገቢዎችና ጉምሩከ ባለሥልጣን የሚታተም ሰነድ ነው፤ scheme under this Proclamation;
04/ “የግብዓት ምርት ጥምርታ” ማለት በተወሰነ መለኪያ 14/ “input output coefficient” means a specified
አንድ የወጪ ምርት ለማምረት የሚያስፈልገውን measurement for the use of raw material or
ጥሬ ዕቃ ወይም አላቂ የምርት መገልገያ ፍጆታ accessory to produce one unit of export goods;
መጠን የሚያሳይ ነው፤
15/ “all industry rate” means the rate of duty
05/ “የአጠቃላይ ኢንዱስትሪ ተመላሽ ቀረጥ መጣኔ”
ማለት አንድን የወጪ ምርት ለማምረት draw-back on export goods calculated as
የሚያስፈልgWን ጥሬ ዕቃ እና አላቂ የምርት percentage of their FOB value on the basis of
መገልገያ አማካይ ፍጆታ በመለየት በእነዚህ ላይ the average requirement of raw materials and
የተከፈለውን ቀረጥ ምርቱ ለውጭ ገበያ ከቀረበበት accessories to produce such goods;
የፎብ ዋጋ አንፃር በማስላት ተመላሽ የሚደረግበት
የመቶኛ መጣኔ ነው፤
06/ “ቦንድድ ኤክስፖርት ፋብሪካ” ማለት ለምርት 16/ “bonded export factory” means a factory under
አገልግሎት ከቀረጥ ነጻ የገቡ ጥሬ ዕቃዎችን bm- the control of the Ethiopian Revenues and
qM ÃmrtWN ምርት Ñl# bÑl# lW+ Customs Authority which produces goods
gbà y¸ÃqRB በኢትዮጵያ ገቢዎችና ጉምሩክ exclusively for export using raw materials
ባለሥልጣን ቁጥጥር y¸drGbT ፋብሪካ ነው፤ imported free of duty ;

07/ “ቦንድድ ኤክስፖርት ማምረቻ መጋዘን” ማለት ሙሉ 17/ “bonded export manufacturing warehouse”
በሙሉ ለውጭ ገበያ ለሚቀርብ ምርት ¥MrÒ means a warehouse under joint control of the
y¸Wl# ከቀረጥ ነጻ ሆነው የገቡ ጥሬ ዕቃዎችና Ethiopian Revenus and Customs Authority and
በXnz!H _Ê :”ãC የተመረቱ ምርቶች the factory concerned, where raw materials
የሚቀመጡበትና በኢትዮጵያ ገቢዎችና ጉምሩክ imported free of duty for use in the production of
ባለሥልጣን እና በፋብሪካው በጋራ ቁጥጥር goods destined exclusively for export as well as
y¸drGbT መጋዘን ነው፤ goods produced using such raw materials are
stored;
08/ “ቦንድድ የግብዓት አቅርቦት መጋዘን” ማለት f”D 18/ “bonded input supplies warehouse” means a
bts-W አቅራቢ kqr_ nÉ çñ ygÆ ጥሬ ዕቃ warehouse under the joint control of the
ወይም አላቂ የምርት መገልገያ ለአምራቾች Ethiopian Revenues and Customs Authority and
XSk¸¹_ ድረስ የሚቀመ_በት በኢትዮጵያ the supplier concerned, where raw materials and
ገቢዎችና ጉምሩክ ባለስልጣንና በአቅራቢው ቁጥጥር accessories imported free of duty by a licensed
y¸drGbT መጋዘን ነው፤ supplier are stored until such time as they are
sold to producers;
gA 6¹þ5)$8 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6558
09/ "የኢንዱስትሪ ቀ-ና" ማለት ማናቸውም የተቀናጀ 19/ “industrial zone” means an area set aside for
መሠረተ ልማት ytà§lT የፖሊሲ ማበረታቻዎች industry which is equipped with the necessary
ያሉት lx!NÇST¶ ytkll ï¬ ነው፤ infrastructural facilities and enjoys policy
incentives;
!/ “q_t¾ §k!” ማለት xM‰C §k! wYM §k! nW¿ 20/ “direct exporter” means exporter producer or
exporter;
!1/ “q_t¾ ÃLçn §k!” ማለት q_t¾ ÃLçn 21/ “indirect exporter” means indirect producer
xM‰C §k! wYM _Ê :” xQ‰b! nW¿ exporter or raw material supplier;
!2/ “sW” ማለት ytf_é sW wYM b?G 22/ “person” means natural or juridical person;
ysWnT mBT yts-W xµL nW¿
!3/ ¥N¾WM bwND ò¬ ytgl[W ys@TNM 23/ any expression in the masculine gender
Y=M‰LÝÝ includes the feminine.
3 የቀረጥ ማበረታቻ ሥርዓቶች 3. The Duty Incentive Schemes

1/ የሚከተሉት የቀረጥ ማበረታቻ ስርዓቶች በዚህ 1/ The following duty incentive schemes are hereby
አዋጅ ተቋቁመዋል፡- established:

ሀ) የተመላሽ ቀረጥ ሥርዓት፤ a) the duty draw-back scheme;

b) the voucher scheme;
ለ) የቫውቸር ሥርዓት፤
c) the bonded export factory scheme;
ሐ) የቦንድድ ኤክስፖርት ፋብሪካ ሥርዓት፤
መ) የቦንድድ ኤክስፖርት ማምረቻ መጋዘን d) the bonded manufacturing warehouse
ሥርዓት፤ scheme;

ሠ) የቦንድድ ግብዓት አቅርቦት መጋዘን e) the bonded input supplies warehouse

scheme; and
ሥርዓት፤ XÂ
f) the industrial zone scheme.
ረ) የኢንዱስትሪ ቀጠና ሥርዓት፡፡
2/ y¸n!STéC MKR b@T አስፈላጊ ሆኖ ሲÃgßW 2/ Where necessary, the Council of Ministers may,
ደንብ በማውጣት ተጨማሪ የቀረጥ ማበረታቻ by regulation, authorize the application of other
ሥርዓት b|‰ §Y XNÄ!WL l!fQD YC§LÝÝ duty incentive schemes.

ክፍል ሁለት PART TWO

የተመላሽ ቀረጥ ስርዓት DUTY DRAW-BACK SCHEME

4 የሥርዓቱ ተጠቃሚዎች 4. Beneficiaries of the Scheme

የተመላሽ ቀረጥ ሥርዓት ተጠቃሚ ለመሆን The following shall be eligible for duty draw-back
የሚችሉት የሚከተሉት ይሆናሉ፡- scheme:

1/ አምራች ላኪዎች፤ 1/ producer exporters;

2/ ቀጥተኛ ያልሆኑ አምራች ላኪዎች፤ 2/ indirect producer exporters;

3/ ጥሬ ዕቃ አቅራቢዎች፤ እና 3/ raw material suppliers;

4¼ §k!ãCÝÝ 4/ exporters.
5 ቀረጥን ተመላሽ ስለማድረግ 5. Duty Draw-Back

1/ በዚህ አዋጅ አንቀጽ 4 የተመለከቱት የሥርዓቱ 1/ Duty paid on goods imported or purchased
ተጠቃሚዎች ከውጭ በሚያስመጧቸው ወይም locally by beneficiaries of the scheme listed in
በአገር ውስጥ በሚገዟቸው ዕቃዎች ላይ የተከፈለው Article 4 of this Proclamation shall be refunded
ቀረጥ የገንዘብና ኢኮኖሚ ልማት ¸n!St&R to them upon fulfillment of conditions laid down
in directive to be issued by the Ministry of
በሚያወጣው መመሪያ የተመለከቱት ሁኔታዎች
Finance and Economic Development.
ተሟልተው ሲገኙ ተመላሽ ይደረግላቸዋል፡፡
gA 6¹þ5)$9 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6559
2¼ በዚህ አንቀጽ ንዑስ አንቀጽ (1) የተደነገገው 2/ Notwithstanding the provision of sub-article (1)
ቢኖርም የተከፈለው ቀረጥ ልክ ከብር 1ሺ በታች of this Article, duty paid may not be refunded
ከሆነ ተመላሽ አይደረግም፡፡ where the amount is less than Birr 1,000.

3/ የኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን bz!H 3/ The Ethiopian Revenues and Customs
xêJ m\rT tm§> l!drG y¸gÆWN Authority shall effect payment in accordance
gNzB የተመላሽ ቀረጥ ጥያቄው ተሟልቶ with this Proclamation to the beneficiaries
በቀረበለት በV ቀናት ውስጥ ለመብቱ ተጠቃሚ concerned within 30 days of receipt of
ተመላሽ ያደርጋል፡፡ complete claim for duty draw-back.
4/ ltm§> qr_ y¸WlW bjT bmNG|T 4/ The budget required for duty draw-back shall
YmdÆLÝÝ be allocated by the government.

6 የተመላሽ ቀረጥ ልክ 6. Duty Draw-Back Rate

1/ የወጪ ምርት ለማምረት በጥቅም ላይ የዋሉ ጥሬ 1/ The amount of duty draw-back with respect to
ዕቃዎችንና አላቂ የምርት መገልገያዎችን raw materials and accessories used in the process
በሚመለከት ተመላሽ የሚደረገው ቀረጥ መጠን of production of export commodities shall be
በአጠቃላይ የኢንዱስትሪ የተመላሽ ቀረጥ መጣኔ calculated in accordance with all industry rates
መሰረት የሚሰላ ይሆናል፡፡ of duty draw-back
2/ በዚህ አንቀጽ ንዑስ አንቀጽ (1) የተጠቀሰው 2/ Pending the implementation of all industry rates
የአጠቃላይ የኢንዱስትሪ የተመላሽ ቀረጥ መጣኔ of duty draw-back referred to in sub-article (1) of
በሥራ ላይ እስከሚውል ድረስ ተመላሽ this Article, amount of the duty draw-back shall
የሚደረገው ቀረጥ መጠን በዚህ አዋጅ አንቀጽ be calculated on the basis of input and output
!2(2) መሠረት በሚወሰነው የግብዓት ምርት coefficient determined pursuant to Article 22(2)
ጥመርታ ላይ ተመሥርቶ ይሰላል፡፡ of this Proclamation.

7 የተመላሽ ቀረጥ ጥያቄ አቀራረብ 7. Claims for Duty Draw-Back

yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN የተመላሽ The Ethiopian Revenues and Customs Authority shall
ቀረጥ ጥያቄ አቀራረብንና ተያይዘው መቅረብ issue directive prescribing the manner in which claims
y¸gÆcWN ማስረጃዎች y¸mlkT መመሪያ for duty draw-back may be filed and the supporting
ያወጣል፡፡ evidence to be presented along with duty draw-back
claims.
ክፍል ሦስት
PART THREE
የቫውቸር ሥርዓት
VOUCHER SCHEME
8 የሥርዓቱ ተጠቃሚዎች
8. Beneficiaries of the Scheme
የቫውቸር ሥርዓት ተጠቃሚ ለመሆን የሚችሉት
Beneficiaries of the voucher scheme shall be the
የኢንዱስትሪ ሚኒስቴር የሥርዓቱ ተጠቃሚ ለመሆን
የሚያስችል የምስክር ወረቀት y¸sÈcW y¸ktl#T following persons who have obtained eligibility
sãC YçÂl#፡ - certificate issued by the Ministry of Industry:

1/ አምራች ላኪዎች፤ 1/ producer exporters;

2/ indirect producer exporters; and
2/ ቀጥተኛ ያልሆኑ አምራች ላኪዎች፤ እና
3/ raw material suppliers.
3/ ጥሬ ዕቃ አቅራቢዎች፡፡
9 የቫውቸር ሥርዓት ተጠቃሚ ለመሆን መሟላት
9. Conditions to be Fulfilled to Become Beneficiary
የሚገባቸው ቅድመ ሁኔታዎች of the Voucher Scheme
1/ yx!NÇST¶ ¸n!St&R በቫውቸር ሥርዓት 1/ The Ministry of Industry shall issue directive
ተጠቃሚ ለመሆን የሚያስችል yMSKR wrqT specifiying the conditions to be fulfilled to be
ለማግኘት y¸Cl# y|R›t$ ተጠቃሚዎች eligible for the voucher scheme.
ማሟላት የሚገባቸውን ቅድመ ሁኔታዎች
y¸wSN መመሪያ ÃwÈLÝÝ
gA 6¹þ5)% ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6560
2¼ bz!H xNq{ N;#S xNq{ (1) ytደነገገW 2/ Notwithstanding the provision of sub-article (1)
b!ñRM y|R›t$ t-”¸ ጥሬ ዕቃዎችን of this Article a beneficiary of the scheme shall,
አቅራቢዎች በሚሰጡት ዱቤ ወይም በፍራንኮ if he imports raw materials on suppliers credit or
ቫሉታ wd xgR የሚያስገባ ከሆነ፡- franco-valuta, be required to submit evidence
confirming that:
ሀ) ተፈላጊው ምርት በአገር ውስጥ ከተመረተ
a) the commodity has demand and that the
በኋላ የምርቱ ተቀባይ መኖሩን የሚያረጋግጥ
demand is confirmed by a purchase order
ከገዢው የተላከ ትዕዛዝ ወይም ከገዢው ጋር
issued by the prospective buyer or submit a
ytደረገ WL ማቅረብ የሚችል፤ ወይም
purchase agreement concluded with the
prospective buyer; or
ለ) ጥሬ ዕቃው የወጪ ምርቶችን ለማምረት b) the raw materials are sent by affiliate
ውጭ አገር ከሚገኝ ተባባሪ ኩባንያ የተላከለት foreign company with the objective of
መሆኑን የሚገልጽ ¥Sr© ማቅረብ producing export commodities.
የሚችል፤
መሆን አለበት፡፡
0 የቫውቸር ሥርዓት አፈፃፀም 10. Procedure for the Application of Voucher Scheme
1/ በኢንዱስትሪ ሚኒስቴር የሥርዓቱ ተጠቃሚ 1/ Persons who have obtained certificate of
lmçN y¸ÃSCL የምስክር ወረቀት ytsÈcW eligibility from the Ministry of Industry shall be
ሰዎች በኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን granted voucher book by the Ethiopian Revenues
የቫውቸር ደብተር ይሰጣቸዋል፡፡ and Customs Authority.

2/ yŠWcR |R›T t-”¸ãC wd xgR 2/ Beneficiaries of the voucher scheme shall be

b¸ÃSgb#T :” §Y l!kfL y¸gÆW qr_ entitled to take delivery of goods they import,
¬KS bŠWcR dBt„ §Y tmZGï :”WN upon the entry in the voucher book of the
XNÄ!rkb# YdrULÝÝ amount of duty payable on such goods.
3/ በቫውቸር ሥርዓት ወደ አገር የገባ ጥሬ ዕቃ 3/ Raw materials imported under the voucher
ለተጠቃሚው ከደረሰበት ጊዜ ጀምሮ በአንድ scheme shall be used in the production of export
ዓመት ጊዜ ውስጥ ምርት ተመርቶበት ምርቱ commodity and the commodity so produced shall
ለውጭ ገበያ መላክ አለበት፡፡ ሆኖም የኢትዮጵያ be exported within one year from receipt of such
ገቢዎችና ጉምሩክ ባለሥልጣን የጥሬ ዕቃውን raw materials by the beneficiary; provided,
ባህሪ መሠረት በማድረግ ይህ የጊዜ ገደብ however, that the Ethiopian Revenues and
ለተጨማሪ አንድ ዓመት እንዲራዘም ሊፈቅድ Customs Authority may extend this period by
ይችላል፡፡ one additional year taking into consideration the
nature of the raw materials.
4/ ማንኛውም bz!H xNq{ N;#S xNq{ (3) 4/ A beneficiary of the voucher scheme desiring
ytmlktW yg!z@ gdB XNÄ!‰zMlT extension of the period stipulated in sub-article
y¸fLG የቫውቸር ሥርዓት ተጠቃሚ የጊዜ (3) of this Article shall be required to submit his
ገደቡ k¥lû kxND wR bðT ማመልከቻውን application for extension one month before the
ማቅረብ አለበት፡፡ expiry of such period.
5/ በz!H xNq{ ንዑስ አንቀጽ (3) መሰረት 5/ A beneficiary of the voucher scheme who has
የመጠቀሚያW yg!z@ gdB XNÄ!‰zM wYM not secured permission for extension of the
በዚህ xêJ xNq{ !5 m\rT qr_Â period stipulated under sub-article (3) of this
¬Ks#N kFlÖ bxgR WS_ XNÄ!¹_ Article, or to sell raw materials imported under
ÃLtfqdlT yŠWcR |R›T t-”¸ this scheme upon payment of duty chargeable on
_QM §Y ƧêlW _Ê :” §Y l!kfL such raw materials in accordance with Article 25
y¸gÆWN qr_ bt=¥¶M yqr-#N £úB of this Proclamation shall, in addition to the duty
$ በመቶ XNÄ!kFL YdrULÝÝ payable on the unused amount of the raw
material, be required to pay 50% of the duty.
6/ ጥሬ ዕቃ አቅራቢዎች bŠWcR |R›T t- 6/ Raw material suppliers may import goods under
QmW :”ãCN wdxgR ¥SgÆT y¸Cl#T the voucher scheme if they furnish guarantee in
b¸ÃSgb#T :” §Y l!kfL k¸gÆW qr_ the form of insurance bond in an amount equal to
¬KS UR tmÈÈኝ yçn yx!N¹#‰NS ïND the amount of duty payable on the goods to be
s!ÃqRb# YçÂLÝÝ imported.
gA 6¹þ5)%1 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6561
7/ yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN 7/ The Ethiopian Revenues and Customs Authority
yቫውቸር ስርዓት የጉምሩክ ሥርዓት አፈፃፀምን፣ shall issue directive concerning the customs
የቫውቸር ደብተር ይዘትን እና የቫውቸር ደብተር procedure applicable to the voucher scheme, the
ጥያቄ አቀራረብን በተመለከተ መመሪያ ÃwÈL፡፡ content of voucher book and the manner of filing
application for voucher book.

ክፍል x‰T SECTION FOUR

የቦንድድ ኤክስፖርት ፋብሪካ ሥርዓት BONDED EXPORT FACTORY SCHEME

01 የሥርዓቱ ተጠቃሚዎች 11. Beneficiaries of the Scheme

1/ Beneficiaries of the bonded export factory
1/ የቦንድድ ኤክስፖርት ፋብሪካ ሥርዓት tጠ”¸
scheme shall be persons who have:
mçN y¸Cl#T፡ -
a) engaged exclusively in the production
ሀ) ምርታቸውን ሙሉ በሙሉ ለውጭ ገበያ
of export commodities;
የሚያቀርቡ፤
ለ) bx!NÇST¶ ¸n!St&R y|R›t$ t-”¸ b) obtained certificate of eligibility from
lmçN y¸ÃSCL yMSKR wrqT the Ministry of Industry; and
ytsÈcW፤ እና
ሐ) የኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን c) a manufacturing plant which meets the
የሚያወጣውን መስፈርት የሚያሟ§ y¥MrÒ standards set by the Ethiopian
ÍB¶µ ያላቸው፤ Revenues and Customs Authority.

sãC ይሆናሉ፡፡
2/ የኢንዱስትሪ ሚኒስቴር y|R›t$ t-”¸ 2/ The Ministry of Industry shall issue directive
lmçN y¸ÃSCL yMSKR wrqT stipulating the criteria to be fulfilled to obtain
l¥GßT l!àl# y¸gÆcW mSfRèCN½ certificate of eligibility to become beneficiary
yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN of the scheme, and the Ethiopian Revenues
yt-”¸ãc$ y¥MrÒ ÍB¶µãC and Customs Authority shall issue directive
l!Ãà§*cW y¸gb# mSfRèCN y¸wSn# defining the standards to be met by the
mm¶ÃãCN ÃwÈl#ÝÝ manufacturing plants owned by beneficiaries
of the scheme.
02 የቦንድድ ኤክስፖርት ፋብሪካ ሥርዓት አፈፃፀም 12. Procedure for the Application of Bonded
Export Factory Scheme
1/ yïNDD x@KS±RT ÍB¶µ |R›T t- 1/ Raw materials imported by a person who is
”¸ yçn sW wd xgR ÃSgÆW _Ê :” beneficiary of the bonded export factory
kqr_ nÉ çñ bg#M„K q$__R |R wd scheme shall be transported to the factory
ÍB¶µW YÙÙ²LÝÝ under the control of customs without being
subject to payment of duty.
2/ yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN wd
ïNDD x@KS±RT ÍB¶µ y¸gÆWN _Ê 2/ The Ethiopian Revenues and Customs
:” X kÍB¶µW lW+ gbà y¸§kWN Authority shall inspect raw materials brought
MRT YöÈ-‰LÝÝ into the bonded export factory and goods
exported from the factory.
3/ በïNDD x@KS±RT ÍB¶µ |R›T wd
3/ Raw materials imported under the bonded
xgR ygÆ ጥሬ ዕቃ ወደ ፋብሪካው ከገባበት
export factory scheme shall be used in the
ጊዜ ጀምሮ በአንድ ዓመት ጊዜ ውስጥ ምርት production of export commodity and the
ተመርቶበት ምርቱ ለውጭ ገበያ መላክ commodity so produced shall be exported
አለበት፡፡ ሆኖም የኢትዮጵያ ገቢዎችና ጉምሩክ within one year from receipt of such raw
ባለሥልጣን የጥሬ ዕቃውን ባህሪ መሠረት materials by the factory; provided, however,
በማድረግ ይህ የጊዜ ገደብ ለተጨማሪ አንድ that the Ethiopian Revenues and Customs
ዓመት እንዲራዘም ሊፈቅድ ይችላል፡፡ Authority may extend this period by one
additional year taking into consideration the
nature of the raw materials.
gA 6¹þ5)%2 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6562
4/ bz!H xNq{ N;#S xNq{ (3) ytmlktW 4/ A beneficiary of the scheme desiring extension
yg!z@ gdB XNÄ!‰zMlT y¸fLG ¥N¾WM of the period stipulated in sub-article (3) of this
y|R›t$ t-”¸ yg!z@ gdb# km-Âqq$ Article shall submit his application one month
kxND wR bðT ¥mLkÒWN ¥QrB xlbTÝÝ before the expiry of such period.

5/ bz!H xNq{ N;#S xNq{ (3) m\rT ym- 5/ A beneficiary of the scheme who has not secured
q¸ÃW yg!z@ gdB XNÄ!‰zM wYM በዚህ permission for extension of the period stipulated
in sub article (3) of this Article, or to sell the raw
xêJ xNq{ !5 m\rT qr_Â ¬Ks#N
materials imported under the scheme upon
kFlÖ bxgR WS_ XNÄ!¹_ ÃLtfqdlT payment of duty chargeable on the raw materials
yïNDD x@KS±RT ÍB¶µ |R›T t-”¸ in accordance with Article 25 of this
_QM §Y ƧêlW _Ê :” §Y l!kfL Proclamation shall, in addition to the duty
y¸gÆWN qr_ እና bt=¥¶M yqr-#N payable on the unused amount of the raw
£úB $ በመቶ XNÄ!kFL YdrULÝÝ materials, be required to pay 50% of the duty.
6¼ የኢትዮጵያ ገቢዎችና ጉምሩክ ባለሥልጣን 6/ The Ethiopian Revenues and Customs
የቦንድድ ኤክስፖርት ፋብሪካ ሥርዓት t-”¸ Authority may issue directive prescribing
lmçN y¸Ãbq$ ተጨማሪ መስፈርቶችን½ additional conditions to be fulfilled to become
yDHr :” xwÈ_ åÄ!T |R›TN X beneficiary of the bonded export factory
y|R›t$N xfÉiM y¸wSN መመሪያ ሊያወጣ scheme, post delivery audit of goods and
ይችላል፡፡ guidelines for the application of the scheme.

ክፍል xMST PART FIVE

የኢንዱስትሪ ቀጠና |R›T THE INDUSTRIAL ZONE SCHEME

03 የሥርዓቱ ተጠቃሚዎች 13. Beneficiaries of the Scheme

1/ yx!NÇST¶ q- |R›T t-”¸ãC 1/ Beneficiaries of the industrial zone scheme

yx!NÇST¶ ¸n!St&R y¸ÃwÈWN mSfRT shall be industries setup within an industrial
y¸Ãàl# bx!NÇST¶ q- WS_ y¸ÌÌÑ zone and which meet the criteria of eligibility
x!NÇST¶ãC YçÂl#ÝÝ set by the Ministry of Industry.

2/ yx!NÇST¶ ¸n!St&R yx!NÇST¶ q-Â 2/ The Ministry of Industry shall issue directive
stipulating the criteria to be fulfilled by
|R›T t-”¸ lmçN y¸Cl# x!NÇST¶ãC
industries to become beneficiary of the industrial
l!Ãàl#êcW y¸gቡ mSfRèCN y¸wSN
zone scheme.
mm¶Ã ÃwÈLÝÝ
04 የሥርዓቱ xfÉiM 14. Procedure for the Application of the Scheme
1¼ yx!NÇST¶ q- |R›T t-”¸ yçn sW 1/ Raw materials imported by a person who is
wd xgR ÃSgÆW _Ê :” kg#M„K qr_ nÉ beneficiary of the industrial zone scheme shall be
çñ bg#M„K q$__R |R kg#M„K Èb!ÃãC transported from a customs post to the factory
wd x!NÇST¶W q-Â YÙÙ²LÝÝ under the control of customs without being
subject to payment of duty.
2¼ yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN wd
2/ The Ethiopian Revenues and Customs Authority
x!NÇST¶ q-Â y¸gÆWN _Ê :” XÂ
shall inspect raw materials brought into an
bx!NÇST¶ q-ÂW tmRè lW+ XÂ lxgR industrial zone and goods produced by industries
WS_ gbà y¸qRbWN MRT YöÈ-‰LÝÝ
within the zone for export and local
3¼ bx!NÇST¶ q-Â |R›T wd xgR ygÆ _Ê consumption.
:” wd x!NÇST¶W q-Â kgÆbT g!z@ 3/ Raw materials imported under the industrial zone
jMé bxND ›mT g!z@ WS_ MRT scheme must be put to use in the production of
tmRèbT MRt$ lW+ wYM lxgR WS_ commodities for export or local consumption
gbà mQrB xlbTÝÝ within one year of receipt of such raw materials
4¼ yx!NÇST¶ q- |R›T t-”¸ yçn by an industry within the zone.
sW፡ - 4/ A person who is beneficiary of the industrial
ሀ) µmrtW ¹q_ WS_ lW+ gbà zone scheme shall:
y¸qRbWN lxgR WS_ Fí¬ a) assort its products by their destination and
y¸WlWN lYè lኢትዮጵያ gb!ãCÂ report same to the Ethiopian Revenues and
g#M„K Æl|LÈN ¥úwQ፤ XÂ Customs Authority; and
gA 6¹þ5)%3 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6563

ለ) lW+ gbà XNÄ!WL kx!NÇST¶W q- b) present to the Ethiopian Revenues and
ywÈW MRT lW+ gbà m§k#N Customs Authority, evidence that shows
y¸ÃúY mr© MRt$ kx!NÇST¶W q- the commodities destined for export have
bwÈ bxND wR g!z@ WS_ lኢትዮጵያ been exported within one month from the
gb!ãCÂ g#M„K Æl|LÈN ¥QrB፤ date of leaving the industrial zone.

xlbTÝÝ
5¼ yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN yx- 5/ The Ethiopian Revenues and Customs
”§Y x!NÇST¶ tm§> qr_ mÈn@N Authority shall charge duty on commodities
m\rT b¥DrG bx!NÇST¶ q-Â tmRè destined for local consumption on the basis of
lxgR WS_ gbà b¸WlW MRT §Y MRt$ all industry rates before such commodities
kx!NÇST¶W mNdR kmWÈt$ bðT qr_ leave the industrial zone.
ÃSkF§LÝÝ
6¼ bz!H xNq{ N;#S xNq{ (3) ytmlktW 6/ Where a beneficiary of the industrial zone
yg!z@ gdB XNÄ!‰zMlT y¸fLG ¥N¾WM scheme applies for extension of the period
y|R›t$ t-”¸ yg!z@ gdb# km-Âqq$ stipulated under sub-article (3) of this Article
kxND wR bðT s!ÃmlKT yኢትዮጵያ one month before the expiry of such period,
gb!ãCÂ g#M„K Æl|LÈN የጥሬ ዕቃውን the Ethiopian Revenues and Customs
ባህ¶ መሠረት በማድረግ yg!z@ gdb#N kxND Authority may, by taking into consideration
›mT §Lbl- g!z@ l!ÉZMlT YC§LÝÝ the nature of the raw material, extend the
period for not more than one year.
7¼ bz!H xNq{ N;#S xNq{ (6) m\rT ym-
q¸Ã yg!z@ gdB ÃLt‰zmlT yx!NÇST¶ 7/ A beneficiary of the industrial zone scheme
q- |R›T t-”¸ _QM §Y ƧêlW who has not secured permission for extension
_Ê :” §Y l!kfL y¸gÆWN qr_ እና of the period in accordance with sub-article
(6) of this Article shall, in addition to the duty
bt=¥¶M የቀረጡን $ በመቶ XNÄ!kFL
payable on the unused amount of the raw
YdrULÝÝ
material, be required to pay 50% of the duty.
8¼ yz!H xNq{ DNUg@ãC XNdt-bq$ çኖ
8/ Without prejudice to the provisions of this
yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN Article, the Ethiopian Revenues and Customs
yxNÇST¶ q-Â |R›T xfÉiMN y¸wSN Authority may issue directive prescribing
mm¶Ã l!ÃwÈ YC§LÝÝ procedures for the application of the industrial
zone scheme.
ክፍል SDST
PART SIX
የቦንድድ ኤክስፖርት ማምረቻ መጋዘን ሥርዓት
THE BONDED EXPORT MANUFACTURING
WAREHOUSE SCHEME
05 የሥርዓቱ ተጠቃሚዎች
15. Beneficiaries of the Scheme
1/ በቦንድድ ኤክስፖርት ማምረቻ መጋዘኖች ሥርዓት
1/ Beneficiaries of the bonded export
መጠቀም የሚችሉት ምርታቸውን ሙሉ በሙሉ manufacturing warehouse scheme shall be
ለውጭ ገበያ የሚያቀርቡ½ bኢንዱስትሪ ሚኒስቴር producers who, are engaged exclusively in
y|R›t$ t-”¸ lmçN y¸ÃSCL yMSKR production of export commodity, have obtained
wrqT ytsÈcW XÂ bኢትዮጵያ ገቢዎችና certificate of eligibility from the Ministry of
ጉምሩክ ባለሥልጣን የሚወጣውን መስፈርት Industry, and have manufacturing warehouses
የሚያሟሉ የማምረቻ መጋዘኖች ያሏቸው which meet the standards set by the Ethiopian
አምራቾች ይሆናሉ፡፡ Revenues and Customs Authority.

2/ የኢንዱስትሪ ሚኒስቴር yïNDD x@KS±RT 2/ The Ministry of Industry shall issue directive
¥MrÒ mUzN |R›T t-”¸ lmçN stipulating the criteria to be fulfilled to obtain
y¸ÃSClWN yMSKR wrqT l¥GßT certificate of eligibility to become beneficiary
l!àl# y¸gb# mSfRèCN½ yኢትዮጵያ of the bonded export manufacturing
gb!ãC g#M„K Æl|LÈN yt-”¸ãc$ warehouse scheme, and the Ethiopian
y¥MrÒ mUzñC l!Ãà§*cW y¸gb# Revenues and Customs Authority shall issue
mSfRèCN y¸wSn# mm¶ÃãCN ÃwÈl#ÝÝ directive defining the standards to be met by
the manufacturing warehouses owned by
beneficiaries of the scheme.
gA 6¹þ5)%4 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6564

06 የቦንድድ ኤክስፖርት ማምረቻ መጋዘን ሥርዓት 16. Procedure for the Application of Bonded
አፈፃፀም Export Manufacturing Warehouse Scheme

1/ yïNDD x@KS±RT ¥MrÒ mUzN |R›T 1/ Raw materials imported by a person who is
beneficiary of the bonded export manufacturing
t-”¸ yçn sW wd xgR ÃSgÆW _Ê :” warehouse scheme shall be transported to the
kqr_ nÉ çñ bg#M„K q$__R |R wd manufacturing warehouse under the control of
¥MrÒ mUzn# YÙÙ²LÝÝ customs without being subject to payment of duty.
2¼ yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN wd 2/ The Ethiopian Revenues and Customs Authority
ïNDD x@KS±RT ¥MrÒ mUzN y¸gÆWNÂ shall inspect raw materials brought into and
kmUzn# y¸wÈWN _Ê :” XNÄ!h#M taken out of the bonded export manufacturing
bÍB¶µW tmRè wd ¥MrÒ mUzn# warehouse as well as goods produced by the
y¸gÆWNÂ kmUzn# y¸wÈWN MRT factory and transferred to and taken out of the
YöÈ-‰LÝÝ manufacturing warehouse.

3¼ wd ïNDD x@KS±RT ¥MrÒ mUzN ygÆ 3/ Raw materials transferred into a bonded export
_Ê :” wdmUzn# ከገባበት ጊዜ ጀምሮ በአንድ manufacturing warehouse shall be put to use in
ዓመት ጊዜ ውስጥ ምርት ተመርቶበት ምርቱ the production of export commodity and the
commodity so produced shall be exported within
ለውጭ ገበያ መላክ አለበት፡፡ ሆኖም yኢትዮጵያ
one year of transfer of such raw materials into
ገቢዎችና ጉምሩክ ባለሥልጣን የጥሬ ዕቃውን the manufacturing warehouse; provided,
ባህሪ መሠረት በማድረግ ይህ የጊዜ ገደብ however, that the Ethiopian Revenues and
ለተጨማሪ አንድ ዓመት እንዲራዘም ሊፈቅድ Customs Authority may extend such period by
ይችላል፡፡ one additional year taking into consideration the
nature of the raw materials.
4¼ bz!H xNq{ N;#S xNq{ (3) ytmlktW 4/ A beneficiary of the bonded export
yg!z@ gdB XNÄ!‰zMlT y¸fLG yïNDD manufacturing warehouse scheme desiring
x@KS±RT የማምረቻ mUzN |R›T t-”¸ extension of the period stipulated in sub article
yg!z@ gdb# k¥lû kxND wR bðT (3) of this Article may submit application for
¥mLkÒWN ¥QrB xlbTÝÝ extension one month before the expiry of such
period.
5¼ bz!H xNq{ N;#S xNq{ (3) ytmlktW 5/ A beneficiary of the bonded export
yg!z@ gdB k¥lû kxND wR bðT yg!z@ manufacturing warehouse scheme who has not
gdb# XNÄ!‰zM wYM በዚህ xêJ አንቀጽ !5 secured permission for extension one month
m\rT ¬Ks#N kFlÖ xgR WS_ XNÄ!¹_ before the expiry of the period stipulated in sub-
ÃLtfqdlT yïNDD x@KS±RT y¥MrÒ article (3) of this Article, or to sell raw materials
mUzN |R›T t-”¸ _QM §Y ƧêlW imported under this scheme upon payment of
_Ê :” §Y l!kfL y¸gÆWN qr_ እና duty chargeable on such raw materials in
bt=¥¶M yqr-#N $ በመቶ XNÄ!kFL accordance with Article 25 of this Proclamation
shall, in addition to the duty payable on the
YdrULÝÝ
unused amount of the raw materials, be required
to pay 50% of the duty.
6¼ yz!H xNq{ DNUg@ãC XNdt-bq$ çኖ 6/ Without prejudice to the provisions of this
yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN yïNDD Article, the Ethiopian Revenues and Customs
x@KS±RT y¥MrÒ mUzN |R›T Authority may issue directive prescribing
xfÉiMN y¸wSN mm¶Ã l!ÃwÈ YC§LÝÝ procedures for the application of the bonded
export manufacturing warehouse scheme.

ክፍል sÆT PART SEVEN

የቦንድድ ግብዓት አቅርቦት መጋዘን ሥርዓት THE BONDED INPUT SUPPLIES

WAREHOUSE SCHEME
07 የሥርዓቱ ተጠቃሚዎች 17. Beneficiaries of the Scheme
1/ የቦንድድ ግብዓት አቅርቦት መጋዘን ሥርዓት t- 1/ Beneficiaries of the bonded input supplies
”¸ mçN የሚችሉት የኢንዱስትሪ ሚኒስቴር warehouse scheme shall be persons who have
y|R›t$ t-”¸ lmçN y¸ÃSCL yMSKR obtained certificate of eligibility from the
Ministry of Industry and who have warehouses
wrqT ysÈcW XÂ የኢትዮጵያ ገቢዎችና
meeting the standards set by the Ethiopian
ጉምሩክ ባለስልጣን የሚያወጣውን መስፈርት Revenues and Customs Authority.
የሚያሟ§ mUzN ያላቸው ሰዎች ይሆናሉ፡፡
gA 6¹þ5)%5 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6565

2/ የኢንዱስትሪ ሚኒስቴር የቦንድድ ግብዓት አቅርቦት 2/ The Ministry of Industry shall issue directive
መጋዘን ሥርዓት ተጠቃሚ lmçN y¸ÃSCL stipulating the criteria to become beneficiary
yMSKR wrqT l¥GßT l!àl# y¸gb# of the bonded input supplies warehouse
mSfRèCN½ yኢትዮጵያ gb!ãCÂ g#M„K scheme, and the Ethiopian Revenues and
Æl|LÈN yt-”¸ãc$ yGB›T xQRïT Customs Authority shall issue directive
mUzñC l!Ãà§*cW y¸gb# mSfRèCN defining the standards to be met by the input
y¸wSn# mm¶ÃãCN ÃwÈl#ÝÝ supplies warehouses owned by beneficiaries
of the scheme.
08 የቦንድድ ግብዓት አቅርቦት መጋዘን ሥርዓት አፈፃፀም 18. Procedure for the Application of Bonded
Input Supplies Warehouse Scheme
1/ yïNDD GB›T xQRïT mUzN |R›T t-
1/ Input supplies imported by beneficiaries of the
”¸ãC wd xgR y¸ÃSgb#T GBዓT kqr_
bonded input supplies warehouse scheme shall
nÉ çñ bg#M„K q$__R |R kg#M„K
be transported from a customs post to such
Èb!ÃãC wd mUzn# YÙÙ²LÝÝ
warehouses under the control of customs
without being subject to payment of duty.
2¼ yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN wd 2/ The Ethiopian Revenues and Customs
ïNDD GB›T xQRïT mUzN y¸gÆWN Authority shall inspect input supplies brought
XÂ kmUzn# y¸wÈWN GBዓT YöÈ-‰LÝÝ into and taken out of bonded input supplies
warehouses.
3/ በïNDD GBዓT xQRïT mUzN |R›T wd 3/ If input supplies imported under the bonded
xgR ygÆ ግብዓት ወደ መጋዘን ከገባበት ጊዜ input supplies warehouse scheme is not
ጀምሮ በአንድ አመት ጊዜ ውስጥ lአምራች delivered to a producer within one year of
ካልተላለፈ y|R›t$ t-”¸ bGBዓt$ ላይ being transferred into a bonded supplies input
ሊከፈል የሚገባውን ቀረጥ እና bt=¥¶M warehouse, the beneficiary shall, in addition to
yqr-#N $ በመቶ XNÄ!kFL YdrULÝÝ ሆኖም the duty payable on the input supplies, be
የኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን required to pay 50% of the duty; provided,
የግብዓቱን ባህሪ መሠረት በማድረግ የጊዜ ገደቡ however, that the Ethiopian Revenues and
Customs Authority may extend such period by
ለተጨማሪ አንድ አመት እንዲራዘም ሊፈቅድ
one additional year taking into consideration
ይችላል፡፡ the nature of the input supplies.

4/ yŠWcR |R›T t-”¸ yçn# xM‰C 4/ Producer exporters and indirect producer
§k!ãCÂ q_t¾ ÃLçn# xM‰C §k!ãC exporters who are beneficiaries of the voucher
bGB›t$ §Y l!kfL y¸gÆW qr_ bŠWcR scheme may buy inputs from a bonded input
dBtR §Y XNÄ!mzgB b¥DrG ከïNDD supplies warehouse by causing to be recorded
GB›T mUzN GB›èCN mG²T YC§l#ÝÝ on the voucher book the amount of duty
payable on the inputs.
5/ የዚህ አንቀጽ ድንጋጌዎች እንደተጠበቁ ሆኖ
5/ Without prejudice to the provisions of this
yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN
Article, the Ethiopian Revenues and Customs
የቦንድድ ግብዓት አቅርቦት መጋዘን ሥርዓትN
Authority may issue directive defining the
አፈፃፀም በተመለከተ መመሪያ ሊያወጣ ይችላል፡፡ procedure for the application of the bonded
input supplies warehouse scheme.

ክፍል SMNT PART EIGHT

ልዩ ልዩ ድንጋጌዎች MISCELLANEOUS PROVISIONS

19. Transfer of Enterprise Ownership

09 የንግድ ድርጅት ባለቤትነት መተላለፍ
1/ A beneficiary of any of the duty incentive
1/ bz!H xêJ ytzrUW የቀረጥ ማበረታቻ schemes established by this Proclamation
ሥርዓት ተጠቃሚ የሆነ sW DRJt$N transferring in any manner ownership of his
በማንኛውም ሁኔታ ለሌላ ወገን s!ÃSt§LF enterprise to another person shall be required
በሥርዓቱ ተጠቅሞ ላስገባቸው ጥሬ ዕቃዎች to settle accounts of duties and taxes, on the
ደጋፊ ሰነዶችን አቅርቦ የቀረጥና ታክስ ሂሳቡን basis of supporting documents, for raw
ማወራረድ አለበት፡፡ materials imported under the scheme.
gA 6¹þ5)%6 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6566

2/ ተተኪው ባለቤት የሥርዓቱ ተጠቃሚ መሆን 2/ A transferee intending to become beneficiary

የሚፈልግ ከሆነ ለሚመለከተው አካል አመልክቶ of the scheme may apply to the appropriate
በዚህ አዋጅ መሰረት አዲስ የምስክር ወረቀት body to obtain a new certificate of eligibility
ማውጣት ይኖርበታል፡፡ in accordance with this Proclamation.

! bxgR WS_ Sl¸gz# _Ê :”ãC 20. Raw Materials Purchased Locally

1¼ bz!H xêJ xNq{ 08(4) ytdnggW 1/ Without prejudice to the provision of Article
18(4) of this Proclamation, producer exporters
XNdt-bq çñ bz!H xêJ btfqÇ
and indirect producer exporters who are
ywÀ NGD qr_ ¥br¬Ò |R›èC t-
beneficiaries of the schemes under this
”¸ yçn# xM‰C §k!ãC q_t¾ ÃLçn# Proclamation shall be required to pay duty on
xM‰C §k!ãC bxgR WS_ b¸g²*cW _Ê
their local purchase of raw materials;
:”ãC §Y qr_ mKfL YñRÆcêLÝÝ
provided, however, that they shall be entitled
çñM ykfl#T qr_ btm§> qr_ |R›T
to claim refund of the duty paid in accordance
m\rT XNÄ!mlS§cW ym-yQ mBT
with the duty draw-back scheme.
Yñ‰cêLÝÝ
2¼ yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN bz!H 2/ The Ethiopian Revenues and Customs
Authority shall refund the duty paid as
xNq{ N;#S xNq{ (1) m\rT ytkflWN
provided in sub-article (1) of this Article, with
qr_ ygNzB x!÷ñ¸ L¥T ¸n!St&R
summary procedure to be prescribed by the
b¸ÃwÈW ytÍ-n |n |R›T m\rT
Ministry of Finance and Economic
tm§> ÃdRULÝÝ
Development.

!1 ጥሬ ዕቃና ምርትን ስለማስተላለፍና የቀረጥ ሂሳብን 21. Transfer of Raw Materials and Products and
ስለማወራረድ Settlement of Suspense Account of Duty

1/ ከቀረጥ ነጻ ሆኖ በገባ ጥሬ ዕቃ የተመረተ ሸቀጥ 1/ The account in suspense of duty payable on

በዚህ አዋጅ በተወሰነው የጊዜ ገደብ ውስጥ ወደ raw materials imported shall be settled if the
ውጭ የተላከ እንደሆነ በጥሬ ዕቃው ላይ ሊከፈል commodity produced using such raw materials
የሚገባው ቀረጥ ይወራረዳል፡፡ is exported within the time limit specified in
this Proclamation.
2/ bz!H xêJ m\rT yqr_ ¥br¬Ò SR›T 2/ The account in suspense of duty payable on raw
t-”¸ የሆነ ጥሬ ዕቃ አቅራቢ ከቀረጥ ነፃ materials imported by a material supplier who is
ያስገባውን ጥሬ ዕቃ በአንድ ዓመት ጊዜ ውስጥ beneficiary of the schemes under this
yqr_ ¥br¬Ò |R›T t-”¸ ለሆነ Proclamation shall be settled as if he exported
አምራች ካስተላለፈ _Ê :”WN bm-qM commodities produced using such raw materials,
ytmrtN ¹q_ wd W+ XNd§k tö_é if he transfers those raw materials to a producer
b_Ê :”W §Y l!kfL y¸gÆW yqr_ enjoying similar rights under this Proclamation.
£œB Yw‰rDl¬LÝÝ
3/ bz!H xêJ m\rT yqr_ ¥br¬Ò SR›T 3/ The account in suspense of duty payable on raw
t-”¸ yçn q_t¾ ÃLçn xM‰C §k! materials imported by or delivered, pursuant to
kqr_ nÉ çñ wd xgR ÃSgÆWN wYM sub-article (2) of this Article, to an indirect
bz!H xNq{ ንዑስ አንቀጽ (2) መሠረት producer exporter who is beneficiary of the
schemes under this Proclamation shall be settled
የተረከበውን _Ê :” t-Qä ÃmrtWN
as if he has exported commodities produced
MRT _Ê :”WN btrkb bxND ›mT g!z@ using such raw materials, if he supplies his
WS_፡ - products, within one year from the date of receipt
of the raw materials, to:
ሀ) በግብዓትነት ለሚጠቀምበት tmœœY a) another indirect producer exporter or a
mBT §lW ለሌላ ቀጥተኛ ያልሆነ አምራች producer exporter enjoying similar rights
ላኪ ወይም ለአምራች ላኪ ያስተላለፈ፤ ወይም under this Proclamation, as input for the
production of an export commodity; or
ለ) በሸቀጥነት ለላኪ ያስተላለፈ፤ b) to an exporter as a commodity.
XNdçn _Ê :”WN bm-qM ytmrtN
¹q_ wd W+ XNd§k tö_é b_Ê :”W
§Y l!kfL y¸gÆW yqr_ £œB
Yw‰rDl¬LÝÝ
gA 6¹þ5)%7 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6567
4/ bz!H xNq{ N;#S xNq{ (3) መሠረት 4/ The account in suspense of duty payable on
ለግብዓትነት የሚውል ምርት የተላለፈለት raw materials shall be settled if a producer
አምራች ግብዓቱን ተጠቅሞ ያመረተውን ሸቀጥ who received products as input pursuant to
በአንድ ዓመት ውስጥ እንደ አግባቡ ወደ ውጭ sub-article (3) of this Article, within one year,
ከላከ ወይም ለላኪ ካስተላለፈ b_Ê :”W §Y exports or supplies to an exporter, as the case
ሊከፈል የሚገባው ቀረጥ ይወራረድለታል፡፡ may be, commodities produced using such
products.

5/ በዚህ አንቀጽ መሠረት ምርት የተላለፈለት ላኪ 5/ An exporter to whom a product is transferred

የገንዘብና ኢኮኖሚ ልማት ሚኒስቴር በሚያወጣው pursuant to this Article shall be responsible to
መመሪያ በሚወሰን የጊዜ ገደብ ውስጥ ምርቱን export the product within a period specified by
directive to be issued by the Ministry of
ወደ ውጭ የመላክ ኃላፊነት አለበት፡፡
Finance and Economic Development.
6/ በዚህ አንቀጽ መሠረት ጥሬ ዕቃ ወይም ምርት
6/ A person to whom raw materials or products are
የተላለፈለት ሰው በተወሰነው የጊዜ ገደብ ውስጥ transferred pursuant to this Article shall, unless
ኃላፊነቱን ካልተወጣ በስተቀር አግባብ ባላቸው he has discharged his responsibilities within the
የዚህ አዋጅ ድንጋጌዎች መሠረት ቀረጡን specified time limit, be liable to settle the duty
ከነቅጣቱ ይከፍላል፡፡ including penalties stipulated under the relevant
provisions of this Proclamation.
7/ በz!H xNq{ m\rT yqr_ £úB 7/ The manner of settlement of accounts
y¸w‰rDbT |R›T yኢትዮጵያ gb!ãCÂ pursuant to this Article shall be prescribed by
g#M„K Æl|LÈN b¸ÃwÈW mm¶Ã directive to be issued by the Ethiopian
YwsÂLÝÝ Revenues and Customs Authority.
!2 የግብዓት ምርት ጥመርታ እና የአጠቃላይ 22. Input and Output Coefficient and All
የኢንዱስትሪ የተመላሽ ቀረጥ መጣኔ Industry Rates

1/ yኢንዱስትሪ ሚኒስቴር YH xêJ kፀናbT qN 1/ The Ministry of Industry shall issue and
jMé bh#lT ›mT g!z@ WS_ የግብዓት implement directive concerning input and
ምርት ጥመርታን mm¶Ã xW_è |‰ §Y output coefficient, within two years from
ÃW§LÝÝ the effective date of this Proclamation.
2¼ በዚህ አንቀጽ ንዑስ አንቀጽ (1) የተመለከተው 2/ The input and output coefficient presented
የግብዓት ምርት ጥመርታ mm¶Ã ሥራ ላይ by producers shall, subject to review and
እስከሚውል ድረስ ላኪዎች ወይም አምራቾች approval by the Ministry of Industry, be
የሚያቀርቡት የግብዓት ምርት ጥመርታ used pending the issuance and
በኢንዱስትሪ ሚኒስቴር እየታየ በሥራ ላይ implementation of the directive specified in
እንዲውል ይደረጋል፡፡ sub-article (1) of this Article.

3/ ygNzB x!÷ñ¸ L¥T ¸n!St&R yGB›T 3/ Subsequent to the issuance and

MRT _mR¬ mm¶Ã |‰ §Y kêl b“§ implementation of the input and output
yx-”§Y x!NÇST¶ qr_ mÈn@N mm¶Ã coefficient directive, the Ministry of
xW_è |‰ §Y XNÄ!WL ÃdRULÝÝ Finance and Economic Development shall
issue and implement directive concerning
all industry rates.
!3 በምርት ሂደት ውስጥ ስለሚባክን ጥሬ ዕቃ 23. Raw Materials Wasted in the Process of
Production
1/ ለወጪ ንግድ ዕቃዎች ማምረቻ የዋለው ጥሬ ዕቃ 1/ When calculating the amount of raw materials
ወይም ጥሬ ዕቃውን ለማምረት ጥቅም ላይ used in the production of export commodities,
የዋለው ጥሬ ዕቃ መጠን በሚሰላበት ጊዜ በምርት or the raw materials used to produce such raw
ሂደት ውስጥ የባከነው ወይም የተበላሸው ግምት materials, the wastage of raw materials and
ውስጥ እንዲገባ ይደረጋል፡፡ byproducts shall be taken into account.

2/ አምራቹ በምርት ሂደት ውስጥ bÆknW ጥሬ ዕቃ 2/ The producer may, against payment of duty, sell
እና ተረፈ ምርት §Y l!kfL y¸gÆWN qr_ in local market, the raw materials wasted in the
kFlÖ yÆknWN _Ê :” XÂ trf MRT process of production and the byproducts.
አገር ውስጥ መሸጥ ይችላል፡፡
gA 6¹þ5)% ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6568
8
3/ በምርት ሂደት ጉድለት የተገኘባቸው ምርቶች 3/ Products found to be defective in the process
ለውጭ ገበያ መላክ የማይችሉ መሆኑ of production may, against payment of duty,
በኢንዱስትሪ ሚኒስቴር ሲረጋገጥ ተገቢው ቀረጥ be sold in local market where it is certified by
የሚከፈልባቸው ሆኖ አገር ውስጥ ሊሸጡ the Ministry of Industry that such products are
ይችላሉ፡፡ not worthy of export.

!4 ቀረጥ ያልተከፈለባቸውን ጥሬ ዕቃዎች ወይም 24. Extending the Time Limit for Using Raw
ምርቶች አጠቃቀም የጊዜ ገደብ ስለማራዘም Materials and Products Subject to Duty

yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈN qr_ The Ethiopian Revenues and Customs Authority
ÃLtkflÆcW ጥሬ ዕቃዎች ወይም ምርቶች በዚህ shall issue directive to prescribe procedures of
አዋጅ በተወሰነው የጊዜ ገደብ ውስጥ ጥቅም ላይ extending the time limit, for one additional year,
for exporting commodities produced by using raw
ውለው ለውጭ ገበያ ካልተላኩ ወይም በዚህ አዋጅ
materials or products subject to duty or for
አንቀጽ !2 መሠረት ካልተላለፉ የጊዜ ገደቡን
transferring them in accordance with Article 22 of
ለተጨማሪ አንድ ዓመት ማራዘም የሚቻልበትን this Proclamation.
ሥርዓት የሚመለከት መመሪያ ÃwÈLÝÝ
25. Selling in Local Market
!5 bxgR WS_ Slm¹_
1/ If a producer who is beneficiary of the
1¼ xM‰c$ kxQM b§Y bçn MKNÃT y¥MrT schemes under this Proclamation terminates
wYM ym§K NGD |‰WN ÃÌr- XNdçn his production or export activity because of
wYM ytrkbW _Ê :” wYM MRT lwጪ events beyond his control, or if the raw
MRT dr©WN ÃL-bq bmçn# wYM material or product he received does not meet
lMRT tGÆR XNÄYWL y¸klKl# ngéC the required quality standard for use in the
s!ÃU_ÑT wYM MRt$ kt§k b“§ g#DlT production of commodity for export or for any
ñéT b!mlS lz!HM ¥Sr© ¥QrB kÒl other reason rendering the raw material or
yኢትዮጵያ gb!ãCÂ g#M„K Æl|LÈNN product unusable for production, or if the
b¥SfqD qr-#N kFlÖ _Ê :”WN wYM exported product is re-imported because of
MRt$N bxgR WS_ m¹_ YC§LÝÝ defect, and the producer can present adequate
evidence to prove same, he may, after
securing the consent of the Ethiopian
Revenues and Customs Authority, sell in the
local market the raw materials or the product
upon payment of the duty.
2¼ bz!H xNq{ N;#S xNq{ (1) ከተመለከተው 2/ Raw materials subject to duty or products
ውጭ ቀረጥ ያልተከፈለበትን ጥሬ ዕቃ ወይም produced by using such raw materials, except
ጥሬ ዕቃውን በመጠቀም የተመረተ ምርትን as provided for under sub-article (1) of this
በአገር ውስጥ መሸጥ የሚቻለው አግባብ ባላቸው Article, may be sold in the local market after
የዚህ አዋጅ ድንጋጌዎች መሠረት ቀረጡ ከነቅጣቱ payment of the duty, including penalty, in
ከተከፈለ በኋላ ይሆናል፡፡ accordance with the relevant provisions of this
Proclamation.
!6 ቀረጥ ያልተከፈለባቸውን ጥሬ ዕቃዎችና ምርቶች 26. Repeated Failure to Meet the Time Limit for Using
አጠቃቀም የጊዜ ገደብን በተደጋጋሚ አለማክበር Raw Materials and Products Subject to Duty

ቀረጥ ያልተከፈለባቸውን ጥሬ :”ãC wYM MRèC If a beneficiary of export trade duty incentive
t-Qä ÃmrtWN MRT wd W+ lm§K scheme successively fails for the third time to meet
wYM bz!H xêJ xNq{ !2 m\rT l¥St§lF the time limit, including any extension thereof, for
ytfqdlTN y¥‰z¸Ã g!z@ =Mé ytwsnWN exporting products produced using raw materials
yg!z@ gdB btk¬¬Y lƒSt¾ g!z@ çkbr or products subject to duty or for transferring them
የወጪ ንግድ የቀረጥ ማበረታቻ ሥርዓት ተጠቃሚ in accordance with Article 22 of this Proclamation,
በሥርዓቱ የመጠቀም መብቱን ያጣል፡፡ he shall forfeit his entitlement to the incentives
scheme.
gA 6¹þ5)%9 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6569

!7 ወdxgR ygÆN ሸቀጥ ወይም ጥሬ ዕቃ ወደ 27. Re-exporting Raw Materials or Commodities

መጣበት አገር ስለመመለስ to the Country of Origin
Raw materials or commodities imported without
በወጪ ንግድ የቀረጥ ማበረታቻ ሥርዓት ቀረጥ payment of duty for use in the production of export
ሳይከፈልባቸው ወደ አገር ውስጥ የገቡ ጥሬ ዕቃዎችና commodity under the export trade duty incentives
ምርቶች በግዥ ትዕዛዙ የተመለከተውን ስፔስፊኬሽን schemes which are found to be not in conformity with
የማያሟሉ፣ የተበላሹ፣ የጐደሉ ወይም በገበያ ተፈላጊ the purchase order specifications, damaged or which
የሆነ ምርት ሊመረትባቸው y¥YCLÂ ተጠቃሚው are in short delivery or which are not fit for use in the
ወደ መጡበት አገር መልሶ የሚልክ ከሆነ ሳይከፈል production of commodities in market demand may be
የቀረው ቀረጥ 5 በመቶ ይከfልባቸዋል፡፡ በተመላሽ re-exported to their country of origin against payment
of 5% of the import duty payable on such raw
ቀረጥ ሥርዓት የገቡ ከሆነ ግን በተመለሰው ጥሬ ዕቃ materials or commodities; provided, however, that if
ወይም ምርት መጠን ተሰልቶ ከተከፈለው ቀረጥ ላይ such raw materials or commodities were imported
(5 በመቶ ይመለሳል፡፡ under the duty draw-back scheme, 95% of the import
duty paid on the re-exported portion of the raw
materials or commodities shall be calculated and
refunded.
!8 wdhgR WS_ b¸gb# _Ê :”ãC §Y ytÈl gdB 28. Restriction on Importation of Raw Materials
1¼ bz!H xêJ btzrUW yqr_ ¥br¬Ò 1/ Beneficiaries of the schemes under this
|R›T t-”¸ yçn sW _Ê :”ãCN Proclamation shall be entitled to import raw
kqr_Â ¬KS nÉ çñ wd xgR ¥SgÆT materials free of duty or to claim duty draw-
wYM bXnz!H _Ê :”ãC §Y ykflW qr_ back on such raw materials if such raw
XNÄ!mlSlT m-yQ y¸ClW wd xgR materials are not available in comparable
k¸gÆW _Ê :” UR b_‰T tmúú† bxgR quality in local market.
WS_ y¥Yg kçn nWÝÝ
2¼ yx!NÇST¶ ¸n!St&R yz!HN xNq{ N;#S 2/ The Ministry of Industry shall issue directives to
xNq{ (1) xfÉiM |R›T y¸dnGG prescribe the procedures for the application of
mm¶Ã ÃwÈLÝÝ the provisions of sub-article (1) of this Article.

!9 የወንጀል ጥፋቶችና ቅጣቶች 29. Offences and Penalties

1/ ማንኛውም ሰው ቀረጥ ላለመክፈል ወይም አሳንሶ 1/ Whosoever, with intent to evade or understate
the duty payable on his product, gives false
እንዲከፈል ለማድረግ ስለአመራረቱ wYM
information regarding the makeup or value of
ስለሸቀጡ ዋጋ ሀሰተኛ መግለጫ የሰጠ፣ ትክክለኛ
his products, submits inaccurate books of
ያልሆኑ የሂሳብ መዛግብትን ወይም ደጋፊ accounts or supporting documents, refuses to
ሰነዶችን ያቀረበ፣ አስፈላጊ የሆኑ መረጃዎችን give or conceals any appropriate information
እንዲያቀርብ ሲጠየቅ ፈቃደኛ ያልሆነ ወይም when required to do so, or in any manner
የደበቀ ወይም የዚህን xêጅና በአዋጁ መሠረት obstructs the implementation of this
የወጡ ደንቦችንና መመሪያዎችን xfÉiM Proclamation, or regulations or directives
በማናቸውም ሁኔታ ያደናቀፈ XNdçn bwNjL issued hereunder shall be guilty of an offence
ጥፋተኛ ሆኖ:- and be punishable with:
ሀ) ጥፋቱ ለመጀመሪያ ጊዜ የተፈፀመ ሲሆን a) rigorous imprisonment from three to five
ከሦስት እስከ አምስት ዓመት በሚደርስ ጽኑ years and fine from Birr 30,000 to Birr
እሥራት እና ከብር Vሺ እስከ ብር $ሺ 50,000, if the offence is committed for
በሚደርስ መቀጮ ይቀጣል፤ the first time;

ለ) ጥፋቱ ለሁለተኛ ጊዜ የተፈፀመ ሲሆን b) rigorous imprisonment from six to ten

years and fine from Birr 60,000 to Birr
ከስድስት እስከ አሥር ዓመት በሚደርስ ጽኑ
100,000, if the offence is committed for
እሥራት እና ከብር %ሺ እስከ ብር 1)ሺ the second time;
በሚደርስ መቀጮ ይቀጣል፤
c) rigorous imprisonment from nine to
ሐ) ጥፋቱ ለሦስተኛ ጊዜ የተፈፀመ ሲሆን ከዘጠኝ fifteen years and fine from Birr 90,000 to
እስከ አሥራ አምስት ዓመት በሚደርስ ጽኑ Birr 150,000 with forfeiture of the duty
እሥራት እና ከብር (ሺ እስከ ብር 1)$ሺ incentives to which he is entitled, if the
በሚደርስ መቀጮ ተቀጥቶ የቀረጥ ማበረታቻ offence is committed for the third time.
መብቱ ይሰረዛል፡፡
gA 6¹þ5)& ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6570
2/ ማንኛውም ሰው በዚህ አዋጅ መሠረት ከቀረጥ ነጻ 2) Whosoever sales raw materials imported free
ወደ አገር ያስገባውን ጥሬ ዕቃ ወይም በዚህ ጥሬ of duty in accordance with this Proclamation
ዕቃ ያመረተውን ¹q_ በዚህ አዋጅ ከተደነገጉት or commodities he produced using such raw
ሥርዓቶች ውጭ በአገር ውስጥ ገበያ ላይ ከሸጠ materials, in local market, in a manner not
በወንጀል ጥፋተኛ ሆኖ ከሰባት እስከ አሥራ allowed by the schemes under this
Proclamation shall be guilty of an offence and
አምስት ዓመት በሚደርስ ጽኑ እሥራት እና ከብር
be punishable with rigorous imprisonment
&ሺ እስከ ብር 1)$ሺ በሚደርስ መቀጮ
from seven to fifteen years and fine from Birr
ይቀጣል፡፡ 70,000 to Birr 150,000.
3/ የኢትዮጵያ ገቢዎችና ጉምሩክ ባለሥልጣን በአዋጅ 3/ The power of the Ethiopian Revenues and
ቁጥር 5)W7/2ሺ አንቀጽ 6(0) የተሰጠው Customs Authority to investigate offences
ወንጀልን የመመርመር እና በፍርድ ቤት የወንጀል and to institute and follow up criminal
ክስ የማቅረብና የመከራከር ሥልጣን በዚህ አንቀጽ proceedings in courts under Article 6(10) of
ለተደነገጉት የወንጀል ጉዳዮችም ተፈፃሚነት Proclamation No.587/2008 shall also apply
ይኖረዋል፡፡ to offences provided for under this Article.
V የተሻሩና ተፈፃሚነት የማይኖራቸው ህጐች 30. Repealed and Inapplicable Laws
1/ የተሻሻለው የወጪ ንግድ የቀረጥ ማበረታቻ 1/ The Revised Duty Incentives Schemes
ሥርዓት ለማቋቋም የወጣው አዋጅ ቁጥር Proclamation No.543/2007 is hereby
5)#3/09)(9 በዚህ አዋጅ ተሽሯል፡፡ repealed.
2/ ይህን አዋጅ የሚቃረን ማንኛውም ሕግ ወይም 2/ No law or customary practice shall, in so far
የአሠራር ልማድ በዚህ አዋጅ የተሸፈኑ ጉዳዮችን as it is inconsistent with this Proclamation,
በሚመለከት ተፈፃሚነት አይኖረውም፡፡ be applicable with respect to matters
provided for by this Proclamation.
V1 የመሸጋገሪያ ድንጋጌዎች 31. Transitory Provisions
1/ bqDäW ywÀ NGD qr_ ¥br¬Ò 1/ Transactions of supplies of raw materials or
|R›T xêJ m\rT tjMrW YH xêJ commodities directly or indirectly related to
b|‰ §Y kmêl# bðT FÉ» çgß# export activities, occurring under the
¹qõCN wdW+ km§K |‰ UR previous export duty incentives schemes
bq_¬M çn q_t¾ ÆLçn mNgD proclamation and not settled prior to the
ytgÂß# y_Ê :” እና የሸቀጥ xQRïT entry into force of this Proclamation shall
GBYèC bqDäW xêJ m\rT FÉ» be completed in accordance with the
Ãg¾l#ÝÝ provisions of the previous proclamation.
2/ bz!H xNq{ N;#S xNq{ (1) ytdnggW 2/ Notwithstanding the provision of sub-article
b!ñRM bz!H xêJ xNq{ !2 ytdnggW (1) of this Article, the provisions of Article
YH xêJ km}Ât$ bðT wd xgR ygb# 22 of this Proclamation shall be applicable
_Ê :”ãችን wYM _Ê :”ãc$N bm- to the transfer of raw materials imported
qM ytmrt$ MRèCN ¥St§lFN prior to the effective date of this
btmlkt tfɸ YçÂLÝÝ Proclamation or products produced using
such raw materials.

V2 ደንብና መመሪያ የማውጣት ሥልጣን 32. Power to Issue Regulation and Directive

1/ የሚኒስትሮች ምክር ቤት ይህን አዋጅ 1/ The Council of Ministers may issue

ለማስፈጸም የሚያስፈልጉ ደንቦችን ሊያወጣ regulations necessary for the implementation
ይችላል፡፡ of this Proclamation.

2/ በዚህ አዋጅ bGል{ btmlkt$ g#Ä×C §Y 2/ Without prejudice to the powers of other
public bodies to issue directives in respect of
ለሌሎች መንግሥታዊ አካላት የተሰጠው መመሪያ
matters specified in this Proclamation, the
የማውጣት ሥልጣን እንደተጠበቀ ሆኖ የገንዘብና
Ministry of Finance and Economic
ኢኮኖሚ ልማት ሚኒስቴር ይህን አዋጅና በዚህ
Development may issue directives necessary
አንቀጽ ንዑስ አንቀጽ (1) መሠረት የወጡ for the implementation of this Proclamation
ደንቦችን ለማስፈጸም የሚያስፈልጉ መመሪያዎችን and regulations issued under sub-article (1) of
ሊያወጣ ይችላል፡፡ this Article.
gA 6¹þ5)&1 ፌÁ‰L ነU¶T Uz¤È qÜ_R %2 ነሐሴ !9 qqN 2ሺ4 ›.M Federal Negarit Gazeta No. 62 4th September 2012 …...page 6571
V3. ›ªÌ ¾T>ì“uƒ Ñ>²? 33. Effective Date
ይህ አዋጅ በፌዴራል ነጋሪት ጋዜጣ ታትሞ ከወጣበት This Proclamation shall come into force on the date of
ቀን ጀምሮ የፀና ይሆናል፡፡ publication in the Federal Negarit Gazeta.

አዲስ አበባ ነሐሴ !9 ቀን 2ሺ4 ዓ.ም Done at Addis Ababa, this 4th day of September, 2012.

GR¥ wLdgþ×RgþS GIRMA WOLDEGIORGIS

yxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE PRESIDENT OF THE FEDERAL

¶pBlþK PÊzþÄNT DEMOCRATIC REPUBLIC OF ETHIOPIA