Vehicle Duty Free Directive No. 942 - 2023

MINISTRY Of FINANCE
A Directive to provide for the Type and

Quantity of Vehicles allowed to be Imported
Duty Free for Development Projects
No. 942/2023
MINISTRY Of FINANCE
January, 2023
0
Vehicle Duyt free.Tw/GT
DIRECTIVE No. 942/2023
A Directive to Provide for the Type and Quantity of Vehicles

Allowed to be Imported Duty Free for Development Projects
The Ministry of Finance issued this Directive in accordance with the power vested in it
under Article 129 of the Customs Proclamation No. 859/2014 (as amended) and Article 13
of the Council of Ministers Investment Incentives Regulation No 517/2022
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SECTION ONE
GENERAL PROVISIONS
1. SHORT TITLE
This Directive may be cited as “Directive No. 942/2023 to provide Duty Free
Importation of Vehicles for Development Projects”
2. DEFINITIONS
In this Directive:
1/ “Vehicle” means includes truck or similar special purpose vehicle to transport

dry, liquid, waste disposal truck or a truck assembled with refrigerator or Bus,
Minibus, Midi-bus, Delivery Van and Motor Vehicles.
2/ “Bus” means a vehicle with a capacity of 30 passenger seats excluding folding

seats.
3/ “Minibus” means a vehicle with a capacity of not less than 10 and not more than
16 passenger seats excluding folding seats.
4/ “Midi-bus” means a vehicle with a capacity of not less than 16 and not more
than 29 passenger seat excluding folding seats.
5/ “Delivery Van” means a vehicle with a loading capacity of over 2500 Kilogram
(Two Thousand Five Hundred kilogram).
6/ “Truck” means a vehicle with a loading capacity of more than 3500 Kilogram
(Three Thousand Five Hundred kilogram) including the trailer.
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7/ “Special Purpose Vehicle” means vehicles similar to those under Article 15 of
this Directive designed for use by sectors with special character and does not
include vehicles for ordinary transport purposes.
8/ “Motorcycle” means a two-wheel vehicle irrespective of the capacity of the

engine;
9/ “Duty” means all taxes and duties payable on importation and domestic
manufacturing of vehicles.
10/ “Hotel” means an establishment offering lodging, food, and beverage and as
may be needed recreational, conference and similar facilities to tourists and
other clients.
11/ “Lodge” means an establishment located in natural surrounding and offering

lodging, food and beverage, and as may be needed recreational, conference and
similar services to tourists and other clients.
12/ “Restaurant” means an establishment offering food and beverage services to

tourists and other clients.
13/ “Motel “means an establishment which is located in a town or, a suburb or

alongside a highway and offering lodging, vehicle parking, and as may be
needed food and beverage to tourists and other clients.
14/ “Resort Hotel” means a modern hotel established out of cities for the purpose of
recreation or spending holidays.
15/ “Industry Park” shall have the meaning ascribed to it under the Industry Park
Proclamation No. 886/2015.
16/ “Mining” means any operation or activity directed at extracting minerals from a
mineral deposit on or in the earth and water, any residue depositor residue
stockpile by any method and any operation incidental thereto such as storage,
treatment, processing (excluding smelting and refining), transportation and
disposal and includes geothermal development activities.
17/ “Licensee” means a person licensed by the appropriate authority in accordance

with the Mining and Geothermal Resource Development Proclamation to carry
out exploration or development of mines and geothermal resources.
18/ “Public Body” means a government entity established by law enacted by the
federal or regional government and administered wholly or partly through a
government budget;
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19/ “Civil Society Organization” shall have the meaning ascribed to it under
Organizations of Civil Societies Proclamation No. 1113/2019.
20/ “Proclamation” means the Investment Proclamation No. 1180/2020.
21/ “Regulation” means Investment Incentives Council of Ministers Regulation No.

517/2022.
22/ The phrase duty free importation includes purchase of domestically produced
vehicles free of taxes and duties.
23/ The definition assigned to Words and Phrases in the Investment Proclamation
and Regulations as well as in the Mining Proclamation shall be applicable to this
Directive.
3. Scope of Application
This Directive shall apply on duty free importation of vehicles as provided under
Article 13 of the Investment Incentives Council of Ministers Regulation, Mining
Proclamation no. 678/2010 (as amended), the Customs Proclamation No. 859/2014
(as amended), and Customs Regulations No. 89/1995 with the exception of double
cabin and station wagon vehicles.
SECTION TWO
INVESTMENT SECTORS WHICH ARE ALLOWED TO IMPORT
VEHICLES DUTY FREE AND THE TYPE AND QUANTITY
OF VEHICLES
4. INVESTMENT SECTORS THAT ARE BENEFICIARIES OF THE

INCENTIVE
The incentive to import vehicles duty free provided under this Directive shall be
granted only to investors setting up new projects and expanding and upgrading
existing investments in the sectors of manufacturing industry, industry park
development, agriculture, logistics, construction contractors, star ranked hotels
(including Resorts), Motels, Restaurants and Lodges; Railway infrastructure,
Information and Communication Technology; Tour Operators; Electric Power
Generation, Transmission and Distribution; Technical Inspection and Analysis
Services and Commercial Works; Education and Training; Health Services; and
Architecture and Engineering Works.
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5. VEHICLES ALLOWED FOR THE MANUFACTURING INDUSTRY
1/ An investor who is engaged in one of the sectors listed under Schedule One
attached to this Directive may be allowed to import vehicles listed under the
schedule duty free depending on the area of investment and the business he
engaged in.
2/ An investor who is engaged in the manufacturing industry sectors listed under

schedule attached with this Directive may import the vehicles duty free upon
submitting the following evidences to the authority approving the duty free:
a) evidence showing that he has acquired the land (if leased the factory
building or business premise legally executed lease agreement);
b) An evidence issued by the relevant investment office showing that the
project commenced operations such as land preparation, infrastructure,
warehouse, road and similar works are completed;
c) Bill of lading or airway bill or truck way bill and invoice showing that the
vehicles for use by the project are purchased from abroad and if such
vehicles are purchased from local sources the purchase contract with
relevant evidences;
d) If the investor operates in a leased factory building, evidence issued by the
investment office in the area where the project is situated showing that
erection of machinery has commenced; and
e) If vehicles are purchased using bank loan the loan agreement and/or if
purchased using own fund a bank statement showing the amount in the
bank account three months before the date of application for duty free..
3/ Subject to the provisions of sub-letters “a” - “e” of sub article 2 of this Article
an investor can only be allowed to import vehicles other than motorcycles duty
free when submitting an evidence issued by the appropriate investment office to
the authority granting duty free privilege showing that he has started test
production after completing the investment..
6. VEHICLES ALLOWED FOR AGRICULTURAL INVESTMENT
1/ Vehicles for agricultural investment may be allowed to be imported duty free as

per Schedule Two attached to this Directive.
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2/ The type and number of vehicles to be imported duty free by an investor
engaged in the agricultural investment shall be determined based on the size of
the agricultural land to be developed, the number of livestock, the number of
beehive, the volume of artificial pond or the size of the land used for the project.
3/ Subject to the provisions of sub-articles 2 of this Article the investor may be

allowed to import the vehicles duty free upon submitting the following
evidences to the authority approving the duty free:
a) An evidence showing that he has acquired the land and if leased, legally
executed lease agreement;
b) An evidence issued by the relevant regional investment office showing that

the project commenced operations meaning land preparation,
infrastructure, warehouse, road and similar works are completed; and
c) Bill of lading or airway bill or truck way bill and invoice showing that the
vehicles for use by the project are purchased from abroad; or if the
vehicles are purchased from local sources the purchase contract with
necessary evidences; and
d) If vehicles are purchased using bank loan the loan agreement and/or if
bank account three months before the date of application for duty free.
4/ Subject to the provisions of sub-letters “a” - “d” of sub article 3 of this Article
an investor can only be allowed to import vehicles other than motorcycles duty
free when submitting an evidence issued by the appropriate investment office to
the authority granting duty free privilege showing that he has started test
production after completing the investment.
5/ The investor has the obligation to submit to the authority which approved the
duty free privilege within one month from the commencement date of
production, evidence from the appropriate organ which issued the license
showing that after completing the investment activities and starts production the
size of the agricultural land developed, the number of livestock, the number of
beehive, the volume of artificial pond or the size of the land used for the project
meets the requirement provided under Schedule two attached with this
Directive and if he fails to do so or the volume is less than the required amount
he will be liable to pay taxes and duties on the vehicles imported.
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7. VEHICLES TO BE IMPORTED DUTY FREE BY INVESTORS
ENGAGED IN CONTRUCTION
1/ An investor engaged in the construction sector and who have been issued with
an investment permit may be allowed to import vehicles as provided under
Schedule Three attached with this directive.
2/ An investor engaged in construction investment may import vehicles duty free

upon submitting the following evidences to the authority approving the
privilege:
a) Bill of lading or airway bill or truck way bill and invoice showing that the
vehicles necessary to carry out the works are purchased from abroad; or
b) If the vehicles are purchased from local sources the purchase contract with
c) If vehicles are purchased using bank loan the loan agreement and/or if
8. VEHICLES TO BE IMPORTED DUTY FREE BY INVESTMENTS

IN STAR RATED HOTELS (INCLUDING RESORTS); MOTELS,
RESTAURANTS AND LODGE SERVICES
1/ An investor who invested in star rated Hotels (including resorts), Motels,

Restaurants or Lodges and who have been issued with an investment permit
when meets the criteria set by the Ministry of Tourism may import duty free
vehicles listed under Schedule Four attached to this Directive.
2/ An investor who invested in star rated Hotels (including resorts); Motels;

Restaurants or Lodges may import vehicles duty free in accordance with sub
article 1 of this Article when confirmed by the appropriate agency that the
construction of the building is completed or when the lease agreement is
submitted in case the building is available by way of lease.
3/ In addition to what stated on sub article 1 and 2 of this Article An investor who
invested in star rated Hotels (including resorts), Motels, Restaurants or Lodges
may import vehicles duty free upon submitting the following evidences to the
authority approving the privilege:
a) Bill of lading or airway bill or truck way bill and invoice showing that the
vehicles necessary to carry out the works are purchased from abroad; or
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9. VEHICLES TO BE IMPORTED DUTY FREE BY INVESTMENTS IN

INFORMATION AND COMMUNICATION TECHNOLOGY
1/ An investor who invested in Information and Communication Technology and

who have been issued with an investment permit may be allowed to import three
Delivery Vans.
2/ An investor who invested in Information and Technology may import such

vehicles duty free upon submitting the following:
a) Bill of Lading or airway bill or truck way bill and invoice showing that the
vehicles necessary to carry out the business are purchased from abroad; or
necessary evidences.

TOURISM SERVICE
1/ An Investor who invested in Tourism Service may be allowed to import duty

free two mini-buses, two midi-buses and two buses.
2/ An investor who invested in Tourism Service shall not rent or use for purposes
other than tourism the vehicle imported duty free in accordance with this
Article.
3/ A vehicle may be imported duty free in accordance with sub-article 1 of this

Article if the investor:
a) has invested in the sector by acquiring tour operator license from the
relevant agency after fulfilling the criteria set by the Ministry of Tourism;
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b) Submits evidence from the manufacturer or supplier that the vehicles are
new and signs an undertaking in front of Customs Commission that he will
only use the vehicles for purposes of tour operation.
c) Bill of Lading or airway bill or truck way bill and invoice showing that the
d) If the vehicles are purchased from local sources the purchase contract with
necessary evidences, and
e) If vehicles are purchased using bank loan the loan agreement and/or if
4/ To identify vehicles imported duty free for purposes of tour operators in

accordance with sub-articles 1 of this Article a mark to be prescribed by the
Ministry of Tourism shall be affixed on them.

ELECRICITY GENERATION, TRANSMISSION AND DISTRIBUTION
1/ An investor who invested in electricity generation, transmission and distribution

sectors may import vehicles duty free in accordance with Schedule Five
attached with this Directive.
2/ An investor who invested in electricity generation, transmission and distribution

sectors may import such vehicles duty free upon submitting the following:
a) Bill of Lading or airway bill or truck way bill and invoice showing that the
12. VEHICLES TO BE IMPORTED FOR LOGISTICS SECTOR
1/ An investor who invested in logistics sector may import the required quantity of
vehicles duty free in accordance with Schedule Six attached herewith.
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a) has invested in the sector by acquiring license from the relevant agency;
b) Submits Bill of Lading or airway bill or truck way bill and invoice
showing that the vehicles necessary to carry out the business are purchased
from abroad; or
c) If the vehicles are purchased from local sources the purchase contract with
13. VEHICLES TO BE IMPORTED FOR TECHNICAL INSPECTION AND

ANALYSIS SERVICES, EDUCATION AND TRAINING, HEALTH
SERVICES, ARCHITECTURE AND ENGINEERING WORKS SECTOR
1/ An investor who invested in technical inspection and analysis services and trade
in education and training, health services, architecture and engineering may
import vehicles duty free in accordance with Schedule Seven attached with this
Directive.

a) has invested in the sector by acquiring license from the relevant agency;
b) Submits Bill of Lading or airway bill or truck way bill and invoice
showing that the vehicles necessary to carry out the business are purchased
from abroad; or
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14. VEHICLES TO TRANSPORT WORKERS
1/ With the exception of Tour Operators, Investors who invested in investment

sectors indicated under Article 4 of this Directive may be allowed to import
vehicles duty free for use to transport their workers depending on the number of
employees of the project in accordance with Schedule Eight attached with this
Directive.
2/ Vehicles to transport workers may be imported duty free in accordance with sub
article 1 of this Article if the Investor submits the following;
a) evidence showing that he has acquired land or if operated on leased land

the lease agreement;
b) Bill of Lading or airway bill or truck way bill and invoice showing that the
vehicles for use by the project are purchased from abroad; or
necessary evidences;
d) Evidence from regional investment office where the project is situated

showing that the project has started production or rendering of service; and
e) At least three months payroll incorporating the list of permanent

employees of the project and evidence that employment tax has been paid
to the Government.
15. DUTY FREE IMPORTATION OF SPECIAL PURPOSE VEHICLES
1/ Notwithstanding the provisions of Articles 4 and 5 of this Directive an investor

engaged in logistics services or in one of the activities specified under schedule
one and two of this Directive may import free of duties special purpose
refrigerated vehicles or vehicles to transport animals.
2/ Notwithstanding the provisions of Article 4 of this Directive any manufacturing

industry may import free of duties liquid/waste truck.
3/ Any investor engaged in the sectors specified under Article 4 of this Directive
may import free of duties ambulances to transport employees in case of
emergency.
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SECTION THREE
MINING
16. VEHICLES TO BE IMPORTED DUTY FREE FOR MINING
1/ Any person who has acquired a license for exploration, small-scale, large-scale
mining operation or a combination of mining exploration and operation or a
mining cooperative established in accordance with the relevant law may import
vehicles specified in schedule nine attached with this Directive duty free.
2/ A person with reconnaissance license or artisanal mining license is not entitled

to import vehicles duty free.
17. CONDITIONS FOR IMPORTATION OF VEHICLES DUTY FREE
The type and quantity of vehicles to be imported duty free are determined based on
the type of mining license, type of mines and the total investment on the project and
the details are specified under Schedule Nine attached to this Directive.
18. SUBMISSION OF EVIDENCES
An investor engaged in the mining operations may be granted the privilege to import
vehicles duty free upon submission of the following evidences:
1/ A copy of the license issued by the appropriate licensing authority verified with
the original; and in the case of a cooperative the certificate issued by the
appropriate authority and the mining license;
2/ Evidence issued by the licensing authority showing that project implementation

such as camp preparation, infrastructure and other works have begun; and
3/ If a mining operation that Bill of Lading or airway bill or truck way bill and
invoice showing that the vehicles for use by the project are purchased from
abroad; or if the vehicles are purchased from local sources the purchase contract
with necessary evidences,
4/ If vehicles are purchased using bank loan the loan agreement and/or if
purchased using own fund a bank statement showing the amount in the bank
account three months before the date of application for duty free, and
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5/ When a request is made to import a vehicle to transport workers duty free, a
payroll incorporating the list of permanent employees of the project and a
document showing that employment tax has been paid to the tax authority.
SECTION FOUR
TYPE AND QUANTITY OF VEHICLES TO BE IMPORTED DUTY FREE
FOR PUBLIC BODIES AND CIVIL SOCIETY ORGANIZATIONS
19. TYPES AND QUANTITY OF VEHICLES
Public bodies and Civil Society Organizations may for purposes of execution of
projects import or purchase from the domestic market free of taxes and duties the type
of vehicles listed in the schedules attached with this Directive in a quantity specified
in the project document..
20. DOCUMENTS THAT SHALL BE SUBMITTED BY CIVIL SOCIETY

ORGANIZATIONS
1/ Civil Society Organizations may import or purchase from the domestic market
vehicles specified under Article 19 of this directive free of taxes and duties upon
submitting the following documents:
a) an agreement signed with the relevant Public Body showing that the
project to which the vehicle is to be used has been approved by the
relevant federal or regional public body;
b) a project proposal affirming that the project has over six months remaining
to be completed;
c) a renewed registration certificate of civil organizations issued by the

Authority for Civil Societies organizations;
d) the bill of lading, airway bill, invoice and packing list of the vehicle
prepared in the name of the Civil Society Organization;
e) if the vehicle is purchased locally the purchase contract and necessary

documents;
f) if the vehicle is obtained as a donation the donation certificate; and
g) a support letter from the relevant supervising public organ.
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2/ A vehicle imported duty free in accordance with this directive may only be
transferred to another entity as per Article 46 of Organizations of Civil Society
Proclamation No. 1113/2019 and applicable customs laws.
3/ The Authority for Civil Societies Organizations shall report to the Ministry of
Finance before a vehicle imported duty free is transferred to another entity as
per the decision of the liquidators or itself due to the completion of the project
or dissolution of the organization.
21. DOCUMENTS THAT SHAL BE SUBMITTED BY PUBLIC BODIES
Public Bodies may only import or purchase from the domestic market vehicles listed
in the schedules attached with this directive upon submitting the following
documents;
1/ a letter in which the public body applies for duty free status of the vehicle;
2/ the budget allocated to purchase the vehicle;
3/ bill of lading, invoice and packing list of the vehicle;
4/ if donated a donation certificate affirming the donation; and
5/ a project document approved by the relevant organ.
SECTION FIVE
MISCELLANEOUS PROVISIONS
22. VEHICLES ASSEMBLED/PRODUCED DOMESTICALLY
If an investor or institution with duty free privilege purchases a vehicle

assembled/produced in Ethiopia taxes and duties paid on inputs used by the
manufacturer to produce the vehicle shall be reimbursed.
23. EXPANSION OF INVESTMENTS/MINING ACTIVITIES
An investor who is engaged in investment/ Mining activities specified under Articles

4 and 16 of this Directive who expands/upgrades the existing enterprise may import
additional one vehicle from the list of vehicles provided under Articles 3, 4, 9, 10 and
Article 11 and 14 as appropriate.
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24. PROHIBITION
A person or organization who is granted permission to import vehicles duty free:
1/ shall not use such vehicles for purposes other than for which the exemption was
granted;
2/ shall be liable to penalties under the Customs laws in addition to paying the
duties and taxes payable on such vehicles if found using the vehicle for purposes
other than for which the exemption was granted.
25. DIRECTIVES REPEALED AND NOT APPLICABLE
1/ Directive No. 4/2012 on Granting of Duty-Free Privilege for Importation of

Vehicles issued by the Ethiopian Investment Board is hereby repealed.
2/ Directive No. 4/2009 on granting of duty-free privilege for importation of

vehicles issued by the Ministry of Mines is hereby repealed.
3/ Provisions dealing with importation of vehicles under Directive No.79/2003 to

provide Duty and Tax Exemption for Goods imported by Public Bodies and
Civil Society Organizations are not applicable.
4/ No Directive or customary practice shall have effect with respect to matters

provided for in this Directive in so far as it is inconsistent with this Directive.
26. TRANSITORY PROVISION
1/ Notwithstanding the provisions of Article 25(1) and (2) of this Directive,

regarding investors who have obtained investment permit or mining exploration
or development license prior to the issuance of this Directive, the revised
Investment Board directive No.4/ 2012 and Ministry of Mines and Energy
Directive No. 4/2009 shall continue to be applicable, with the exception of
importation of station wagons and pickups.
2/ Notwithstanding the provisions of Article 25(3) of this Directive Public Bodies,

Higher Education Institutions and Organizations of Civil Societies which prior
to the issuance of this Directive were granted privilege to import vehicles under
Directive No 79/2003 to provide duty free importation of goods by Public
Bodies, Higher Education Institutions and Charities and Societies may import
such vehicles.
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9. Effective Date
This Directive shall be effective from the date of its publication on the website
address of the Ministry of Finance.
Addis Ababa, January, 2023
Ahmed Shide
Minister of Finance
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Schedule One
Vehicles Permitted Imported Duty free for

Manufacturing Industry Investments
(By Investment Areas and Administration Area)
Investment Place
Addis Ababa and Oromia
Special Zone Surrounding Other Areas
Investment Area Addis Ababa
Delivery Truck Delivery Truck

Van Van
1. Food Industry
1.1 Processing and Preserving of Meat Two One Three Two
and Meat Products
1.2 Processing of Fish and Fish Two One Three Two
Products
1.3. Processing and Preserving Two One Three Two
Vegetables and Fruits
1.4 Manufacturing of Edible Oil One The required One The required
amount amount
1.5 Processing of Milk and/or One One One Two
Manufacturing of Dairy Products
1.6 Manufacture of food Supplements, One One One Two
Additions or Substances or
Starches and Starch Products
1.7 Procesing Of Grain Products One Two One Two
(Excluding Production of Flour)
1.8 Manufacure of Sugar One One One Two
1.9 Manufacture of Macaroni, Pasta One One One Two

and/or Other Simillar Food items
1.10 Manufacture of iodized salt One Not permitted One One
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Investment Place

Van Van
1.11 Manufacture Artificial Honey One Not permitted. One One
1.12 Manufacture of Roasted and Grained One Not permitted One One
Coffee, Instant Coffee and Tea
1.13 Processing of Animal Feed One Not permitted One One

2. Beverage Industry
2.1 Manufacturing of alcoholic Not One One Two

Beverages permitted
2.2. Manufacture of Wines One One One Two

2.3. Manufacture of Beer and/or Beer One One One Two
Malt
2.4. Manufacture of Mineral and Other One Two Two Three

bottled water
2.5. Manufacture of Soft Drinks One Two Two Three

3. Textile and Textile Products Industry
3.1. Manufacture of Different made-up One One Two Two

Textile articles, fibers, spinning and
finishing (excluding apparels)
3.2. Finishing of fabrics, yarn, wrap and One One Two Two
weft apparel and other textile
products by bleaching, Dyeing,
Shrinking, sanforizing, mercerizing
or dressing
3.3. Manufacture of Made-up textile articles One One Two Two

or sweaters or towels or carpets except
apparels
3.4. Manufacture of textile Apparels One One Two Two

(including sportswear) and other
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accessories
Investment Place

Van Van
4. Leather and Leather Products Industry
4.1. Tanning of hides and skins up to Not One Not Two

finished levels (excluding tanning of permitted permitted
hides and skins below finished level)
4.2. Tanning of hides and skins below Not One Not Two
finished level permitted permitted
4.3.Manufacture of leather products and/or One One One Two

accessories
4.4. Manufacture of Shoes from leather Two Two Two Two

and/or substitutes of leather
5. Wood Products Industry
5.1. Manufacture of wood Products Not One Not Two

(excluding saw milling, timber permitted permitted
making and assembling semi-finished
wood products)
6. Paper and Paper Products Industry
6.1. Manufacture of Pulp and/or Paper One One One Two
6.2. Manufacture of Paper One One One Two

7. Printing Industry One One One Two
8. Chemical and Chemical Products

Industry
8.1. Manufacture of Basic Chemicals One One One Two

(including ethanol and/or artificial
fibers) and/or hydrogen and ammonia
8.2. Manufacture of Fertilizers and/or Not The required Not The required
nitrogen compounds permitted amount. permitted amount.
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8.3. Manufacture of plastics and/or synthetic Not Two Not Two
rubber raw materials in primary forms permitted permitted
and rubber products
Investment Place

Van Van
8.4 Manufacture of Pesticides and Agricultural One Two One Two

Chemicals
8.5.Manufacture of paints, Varnishes or similar One Two One Two

coatings and/or non-basic chemicals
8.6. Manufacture of Sanitary and Cosmetics One Two One Two

9. Basic Pharmaceutical Products and
Pharmaceutical Preparations Industry
9.1.Manufacture of inputs of basic One One One Two

pharmaceutical preparations
9.2.Manufacture of human Two Two Two Two

medicines(including vaccines)
9.3.Manufacture of Animal medicines Two Two Two Two

(including vaccines)
9.4. Manufacture of packaging materials Two Two Two Two

relating to medicine.
9.5. Packaging of Medicines activities Two Two Two Two

10. Plastic Products Industry
10.1 Manufacture of Plastic Products Not permitted Not permitted Not Not
excluding Plastic bags permitted permitted
11. Other Non-Metallic Mineral Products

Industry
11.1. Manufacture of Glass and/or Glass of Not permitted One Not Two
Ceramic Products permitted
11.2. Manufacture of Cement Not permitted The required Not The required
amount. permitted amount.
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11.3. Manufacture of Clay and Cement Not permitted One Not One
Products permitted
Investment Place

Van Van
11.4.Cutting,Shapping and Finishing of stone Not Two Not Two

Products, marble and limestone excluding permitted permitted
quarrying
11.5. Manufacture of lime, gypsum and/or Not Two Not Two

similar coatings permitted permitted
12.Basic Metals Industry (Excluding
mining of the Minerals)
12.1.Manufacture of iron, steel and iron Not One Not Two

products permitted permitted
12.2. Manufacture of basic precious and Not One Not Two

other non-ferrous metals permitted permitted
12.3. Casting of iron and non-magnetic and Not One Not Two
produce such items in different shapes permitted permitted
13. Structural Metal Products Industry
13.1. Manufacture structural and different Not One Not Two

metal Products(except corrugated metal permitted permitted
sheets for roofing and nails)
14.Computer,Electronic and Optical

Products Industry
14.1.Manufacture of Computers and One One One One
accessories and/or electronic
components and boards
14.2. Manufacture of Communication One One One One
equipment or Consumer electronics
(television, DVD, Radio and similar
items).
14.3. Manufacture of Measuring, Testing, One Not permitted One Not
Surveying, controlling equipment and permitted
watches
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14.4. Manufacture of Medical Equipment and One One One One
Supplies
14.5. Medical Equipment Assembly One One One One
Investment Place

Van Van
14.6. Manufacture of Optical instruments One One One One

or Photographic equipment or magnetic
and optical media items.
15. Electrical Products Industry

15.1. Manufacture of electrical products Not One Not One
permitted permitted
16. Production Machinery/Service
Equipment and goods Industry
16.1.Manufacture of General-Purpose Not One Not Two

Machinery permitted permitted
16.2. Manufacture of Machineries used for Not One Not Two

different purpose permitted permitted
17. Manufacture of Transport Vehicles
and Other Transport Equipment
17.1. Manufacture of Motor Vehicles Not Two Not Two
permitted permitted
17.2.Manufacture of Vehicle Components, Not Two Not Two
Trailers and/or Semi-trailers or Spare permitted permitted
parts and accessories
17.3. Manufacture of railway or railway or Not One Not Two
tram locomotives as well as trolley cars and permitted permitted
wagons
17.4.Manufacture of motor bicycles, bicycles Not permitted One Not Two
and Three Wheel Vehicles permitted
17.5. Building of boats Not One Not Two
permitted permitted
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Investment Place

Van Van
18. Manufacture of office and household One One One One

furniture (excluding those made from
ceramics)
19. Manufacture of arts and gift articles, One One One One
artificial jewelry, musical and sports
items.
20.Integrated manufacturing industry with Two Three Three Four
agriculture
21. Development and rental of industry park Two Three Three Four
including ICT Park
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Schedule Two
Vehicles Permitted to be Imported Duty Free for Agriculture

Investments (By Investment Areas and Administration Area)
Cultivated Land Addis Ababa and Oromia Special

Other Area
Area (By hectare) Zone Surrounding Addis Ababa
Agriculture
Motor Motor Truck
Bicycles Truck
Bicycles
1. Agricultural Development
1.1. Annual Crop Production
1.1.1. Growing of Cereals, From 200-300 One Three One Three
Leguminous Crops or From 300 -1000 Two Four Two Four
sugarcane From 1000-2000 Two Five Three Five
1.1.2. Growing of oil seeds From 2000-3000 Two Six Four Six
1.1.3. Growing of Cereals From 3000-4000 Two Seven Five Seven
Above 5000 Three Eight Six Eight
From 50-100 Not permitted. Two One Two
1.1.4. Growing Vegetables, Fruits,
Herbs as well as Certified Seeds Above 100 Not permitted. Four One Four
1.1.5. Growing and Processing Above 50 One One One

One
Fiber Crops
1.1.6. Growing Animal Feeds, From 10-30 Not permitted. Not permitted. Not Not
Medicinal Crops, Aromatic, Spices permitted. permitted.
and Other Crops for Similar Above 30 Not permitted. One One Two
Purposes
0
Other Area
Agriculture
Motor Motor Truck
Bicycles Truck
Bicycles
1.2.Growing of Medium-Term
Crops
1.2.1. Growing of Flowers From 10-30 Not permitted. One Not permitted. One
Above 30 Not permitted. One One One
From 50-100 Not permitted. Two One Three
1.2.2. Growing of Pepper and Spices
Above 100 Not permitted. Two One Three
1.3. Growing Permanent Crops
From 200-300 One Three One Three
1.3.1. Coffee and/or tea plantation From 300-1000 One Four Two Four
From 1000-2000 One Five Three Five
1.3.2.Rubber tree, Jatropha and/or
From 2000-3000 One Six Four Six
palm
From 3000-4000 One Seven Five Seven
Above 5000 One Eight Six Eight
2. Animal Production
From 200-500 Not permitted. One Not permitted. One
2.1. Farming domestic and/or wild
animals and Production of their Above 500 Not permitted. One Not permitted. Two
outputs(excluding fattening)
From 2,000- Not permitted. One Not permitted. One
2.2 Farming of chicken and/or birds 10,000
and production of their outputs Not permitted. One Not permitted. Two
From 10,000-
50,000
Above 50,000 Not permitted. Two Not permitted. Three
1
Other Area
Agriculture
Motor Motor Truck
Bicycles Truck
Bicycles
2.3. Farming of bees/Producing Above 1,000 Not permitted. One Not permitted. One
honey Beehive
2.4. Production of Silk Above 1 hectare Not permitted. One Not permitted. One
2.5. Fish Farming in artificial Not permitted. One Not permitted. One
1,250 meter cube
ponds(aquaculture) and above
From 200-300 One Three One Three
3. Mixed (Crops and Animal)
From 300 -1000 One Four Two Four
Farming
From 1000-2000 Two Five Three Five
From 2000-3000 Two Six Four Six
From 3000-4000 Two Seven Five Seven
Above 5000 Three Eight Six Eight
Above 100 One One Two Two
4. Forestry and related activities hectare
2
Schedule Three
Vehicles Permitted to be Imported Duty Free for Construction

Contractor Industry (Based on Levels)
Level Level
Construction Level
N 1 2 Level 3 Level
4
o. 5
1 Construction Contracting
Truck Seven Six Five Four One
Truck fitted with water tanker One One Not Not Not
permitted permitte permitte
d d
Truck fitted with water spray One One Not Not Not
permitted permitte permitte
d d
Grader Three Two One One Not
permitte
d
Excavator Three Two One One Not
permitte
d
Loader Three Two One One Not
permitte
d
Roller Three Two One One Not
permitte
d
2 Water Well Drilling 1 Drilling rig , 1 Crain Truck and 1 Truck
3 Mineral, Petroleum and geothermal 1 Drilling rig, 1 Crain Truck and 1 Truck
Exploration Drilling
Schedule Four
Vehicle Permitted to Imported Duty Free for Star Level
Hotels (Including Resort Hotel), Motel, Restaurant and Loge
Service Investments
No. Star Level Type of Vehicles and amount

1. 1 or 2 2 Minibus and 1 Midi-bus
2. 3 and 4 3 Minibus and 2 Midi-bus
3 5 and Above 4 Minibus and 3 Midi-bus
Schedule Five
0
Vehicles Permitted to be imported Duty Free for
Electricity Generation, Transmission and Distribution
Investment
No. Electricity Generation Type of Vehicles and amount

1. Up to 50 Megawatt 2 Truck
2. Above 50 Megawatt - 150 Megawatt 3 Truck
3. Above 150 Megawatt 4 Truck
Schedule Six
Vehicles Permitted to be imported Duty Free

for Logistics Investment
No. Investment Area Type of Vehicles

Logistics Service
1. Cooling warehouse Services Trucks
2. Silos Warehouse Service Trucks
3. Dry port Services Trucks
Schedule Seven
Education and Training, Health Services, Architectural and
Engineering Works Technical Testing and Analysis, Import
Trade and Wholesale Trade
Type of Vehicles
Investment Area and amount
1. Education and Training
1.1. Secondary and Higher Education 2 bus, 1 mid-bus
1.2. Kindergarten, Elementary and junior secondary school 2 bus, 1 mid-bus
1.3. Technical and Vocational(including sports) training Services 2 bus, 1 mid-bus
2. Health Services
2.1. Provision of Tertiary specialized Hospitals Services 3 bus, 2 minibus
2.2. Provision of hospital service 2 bus, 1 minibus
2.3. Provision of diagnostic services 2 bus,
2.4. Provision of Clinical Service 1 minibus
3. Architectural and Engineering Works, Technical Testing and Analysis
3.1. Architectural and Engineering Works and related technical 1 minibus
consultancy Services
3.2. Technical Survey and analysis 1 minibus
3.3. Geophysics and laboratory services 1 minibus
4. Import Trade
1
4.1 Importation of LPG and Bitumen 1 Truck
5.Wholesale Trade
5.1Supply of Petroleum and Petroleum Products as well as Not permitted
wholesale of own Products
Schedule Eight
Vehicles Permitted to be Imported Duty Free for the

Transportation of Workers
Number of Permanent Types of Vehicles

Workers
From 10 -25 1 Minibus or 1 Mid-bus
From 26 - 50 2 Minibus or 2 Mid-bus or 1 autobus
Above 50 3 Minibus or 3 mid-bus or 2 autobus
Schedule Nine
Import of Vehicles Permitted for Duty Free for Mining

Investment (By Mining Investment)
Type of Vehicles
Amount of Capital (in
Types of License Types of Minerals
ETB Motor Bicycle Truck
From 8 -15 Million One Two
Metal and From 15- 30 Million Two Three
Precious Minerals Above 30 Million Three Four
From 3-15 Million One Two
Industry and
From 15-30 million Three Three
Product Construction
Above 30 Million Four Five
From 3-15 Million One One
Gemstone From 15-30 Million Two Three
Above 30 Million Four Five
Salt From 15-30 Million Two Three
Above 30 Million Three Five
Geothermal
From 15-30 Million Two Three
Deposits
Above 30 Million Three Five
2
From 1-5 Million Two Two
Product (only for For All Minerals
cooperative association Above 5 Million Three Three
)
3

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Vehicle Duty Free Directive No. 942 - 2023

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MINISTRY Of FINANCE

A Directive to provide for the Type and

A Directive to Provide for the Type and Quantity of Vehicles

1/ “Vehicle” means includes truck or similar special purpose vehicle to transport

2/ “Bus” means a vehicle with a capacity of 30 passenger seats excluding folding

8/ “Motorcycle” means a two-wheel vehicle irrespective of the capacity of the

11/ “Lodge” means an establishment located in natural surrounding and offering

12/ “Restaurant” means an establishment offering food and beverage services to

13/ “Motel “means an establishment which is located in a town or, a suburb or

17/ “Licensee” means a person licensed by the appropriate authority in accordance

20/ “Proclamation” means the Investment Proclamation No. 1180/2020.

21/ “Regulation” means Investment Incentives Council of Ministers Regulation No.

4. INVESTMENT SECTORS THAT ARE BENEFICIARIES OF THE

2/ An investor who is engaged in the manufacturing industry sectors listed under

6. VEHICLES ALLOWED FOR AGRICULTURAL INVESTMENT

1/ Vehicles for agricultural investment may be allowed to be imported duty free as

3/ Subject to the provisions of sub-articles 2 of this Article the investor may be

b) An evidence issued by the relevant regional investment office showing that

2/ An investor engaged in construction investment may import vehicles duty free

8. VEHICLES TO BE IMPORTED DUTY FREE BY INVESTMENTS

1/ An investor who invested in star rated Hotels (including resorts), Motels,

2/ An investor who invested in star rated Hotels (including resorts); Motels;

9. VEHICLES TO BE IMPORTED DUTY FREE BY INVESTMENTS IN

1/ An investor who invested in Information and Communication Technology and

2/ An investor who invested in Information and Technology may import such

10. VEHICLES TO BE IMPORTED DUTY FREE BY INVESTMENTS IN

1/ An Investor who invested in Tourism Service may be allowed to import duty

3/ A vehicle may be imported duty free in accordance with sub-article 1 of this

4/ To identify vehicles imported duty free for purposes of tour operators in

11. VEHICLES TO BE IMPORTED DUTY FREE BY INVESTMENTS IN

1/ An investor who invested in electricity generation, transmission and distribution

2/ An investor who invested in electricity generation, transmission and distribution

12. VEHICLES TO BE IMPORTED FOR LOGISTICS SECTOR

13. VEHICLES TO BE IMPORTED FOR TECHNICAL INSPECTION AND

2/ A vehicle may be imported duty free in accordance with sub-article 1 of this

1/ With the exception of Tour Operators, Investors who invested in investment

a) evidence showing that he has acquired land or if operated on leased land

d) Evidence from regional investment office where the project is situated

e) At least three months payroll incorporating the list of permanent

15. DUTY FREE IMPORTATION OF SPECIAL PURPOSE VEHICLES

1/ Notwithstanding the provisions of Articles 4 and 5 of this Directive an investor

2/ Notwithstanding the provisions of Article 4 of this Directive any manufacturing

16. VEHICLES TO BE IMPORTED DUTY FREE FOR MINING

2/ A person with reconnaissance license or artisanal mining license is not entitled

17. CONDITIONS FOR IMPORTATION OF VEHICLES DUTY FREE

18. SUBMISSION OF EVIDENCES

2/ Evidence issued by the licensing authority showing that project implementation

19. TYPES AND QUANTITY OF VEHICLES

20. DOCUMENTS THAT SHALL BE SUBMITTED BY CIVIL SOCIETY

c) a renewed registration certificate of civil organizations issued by the

e) if the vehicle is purchased locally the purchase contract and necessary

f) if the vehicle is obtained as a donation the donation certificate; and

g) a support letter from the relevant supervising public organ.

21. DOCUMENTS THAT SHAL BE SUBMITTED BY PUBLIC BODIES

22. VEHICLES ASSEMBLED/PRODUCED DOMESTICALLY

If an investor or institution with duty free privilege purchases a vehicle

23. EXPANSION OF INVESTMENTS/MINING ACTIVITIES

An investor who is engaged in investment/ Mining activities specified under Articles

A person or organization who is granted permission to import vehicles duty free: