MoF Revised Customs Tariff

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THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
MINISTRY OF REVENUES

1 0 2013
Date

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Phone: +251 11 662 98 00/ 01/02/03/04/05/06/07/08 Fax: /+251 11 662 98 17


face book page: ministry of revenues FBP: mor Ethiopia
iEllSP%)ress Tax Solutions
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web site: http//www:erca.gov.et Ro. Box: 2559 Add


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MINISTRY OF FINANCE

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FHDEPAL DEMOCRATIC REPUBLIC CF ETHIOPIA

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FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

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National Subheading Notes:


1 .
Throughout this chapter, for the purpose of the National Subheadings, the expression "New"
refers to a vehicle that has never been in operation since its manufacturing year.

A .
This includes, a vehicle imported in semi-knocked Down (SKD) or Complete Knocked
Down (CKD) form to be assembled by local industry and a vehicle in a Complete Built Up
(CBU) form.

B.
A Complete Built Up (CBU) vehicle of tariff heading 87.02, 87.03, 87.04. 87.05 and 87.11
which arrive at Ethiopian customs territory (entry point) within a time period of three
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Gregorian calendar years including the manufacturing calendar year of the .yehicle and
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MlNISTRVbV FINANCE
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No.

FS)ER»i. DEWCCPATIC REPUBLIC CF ETHIOPIA

MINISTER OF FINANCE r} I Date

when the number of kilometers driven abroad to Ethiopian custom territory- (entry point)
does not exceed 4,000 kilometers, it can be considered as a new vehicle.

C .
If a vehicle not mentioned under national sub heading note 1(B) arrives at Ethiopian
custom territory (entry point) within a time period of four Gregorian calendar years
including the manufacturing calendar year of the vehicle, it can be considered as a new
vehicle.

2 .
A vehicie not covered under national sub heading note I above is considered as ""used" and the
age is coutiied beginning die manufacturing Gregorian calendar year to the Gregorian calendar
year of its arrival at Ethiopian custom territory (entry point).

3 . For the purpose of a minibus type vehicle of heading 87.02, when no objective means are
available to determine the number of seats, the number of seats of such vehicle shall be

considered to be not less than 10 but not more than 16 as long as the area of the vehicle behind
the driver and front seats is not less than 3.64 ra2 and not more than 4.76 m: respectively,

considering the distances measured between the center points of both the widths and the lengths
of the floor of such area.

2 .
n90d T 87 KWK 87.02 hl+K 87.02 -H CH n h+hay fc -Hi:-

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75/ /6/ : (7)
87.02 Tb O care; MC (DZ.r fPt
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S702.I0

8702.1010 MM'- nine cD-fiT Kw-M-d \wnma<* f


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8702.10201- hW- nine a)-fiT M'.-M-ti VKI lm .


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MINISTRY OF FINANCE

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FEDERAL DEMCCPA"r,,C PtEPUBUC OF ETHIOPIA

MINISTER OF FINANCE f 7 / Date

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! 8702.! 030 10%

8702.1040 10% 100%

18702.1050 P7rt-;rt-: h.S --)- o"-> Pllt


r m V;c 71 ht
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10% 200%

: 8702.1060;- rWJrt-* hrtn-)- ra-?- Pilrtm 10% 300%

vhrTi vr'-hri'iR} Ki-i-ah hf'flt


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8702.20
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S702.20!0j- ni'VC (D-fiT h.t4fl*(5 KM.fto*"' "" (V nw-A' (.11-7-vtiJ- ft Ht *T4C

8702.2020:- Wrt' nine (B-t


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8702.20301- h-tfl .m-fl- n -t
r - /.V'TTo a)- P-Kd- .CTC 10%

8702.2040j- .?7rt;tr -; hn '--)- 'Jott .PAlltr m 10% 100%

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8702.2050 - .P7(V;rt-T hhi-* a, - po
f Ml 'nC T) mv)- .PAdt
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8702.2060 .
Pxv/A-; hM-)- "iOT-)- pnrtm CTC 10% 300%
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8702.30 I- rtTCTAfi } ftlPOn-h.Ti.H'} M+CTA hrdt


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8702.3010 - iil/;c tudT M ft *! hi v imo"- <»o-A- ncm-t


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8702.3020 h .A! (l(;7C a)-M" Ki'M-A hWWinao- nhd.A -l-n-Mfl


f - P'l'id- 5%

8702.3030 - h«.A5 o-rt- ncm-rt- .(. 7<T11,ff°a3- P-I' n- 10%

8702.3040;- .PVt
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18702.3050!- flMh-i hM--1- Iw)- Fnrtm I'lC Ti hM-)- hw-l- Allrtm 10% 200%

8702.3060 .
P7t
r 7t-; hlVl-)- taa-l- Pllrt(n 10% 300%

8702.40

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8702.4010 HKh' n\nc cu-fiT Mw*\ma>*- -a- n -rt- i-n-'/'Wu- f+ n-

8702.4020 - h-w- [\inc (D-fiT A -

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f tfD-rt- l-VlT cu- P+id- <f:TC 10%

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18702.40501- .P7t
r iil-T \\M-t taa* Pilrtm V;c ht
r 'H- Ailrtm 10% j 200%
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! 8702.4060!- fmr
f *. hrtfl-)- t -)- fiwjn 10% 1 300%
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8702.90

8702.9010!-- h fti nine co-ivr m-s-iV? Kl' wninaa- ot-a- n -A- -i-n-V-va)- Ft n- .f:TC
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8702.9020 - MS?- nine a>i,iT K\K$N, Kwnmw nhiA l-ll-)-,(t7J- P+diV 5%

: 8702.9030 10%

18702.9040 PvA-)A-= hW-)- "Jfl"-)'


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PAfit
r rn 10% I 100%

i 8702.9050 j- .P-)A7A-; hW--?- "i -)- PnAm >/C 7'> hA'l-J- AflAm 10% I 200%I
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8702.90601- .P7A7A-; hrtl-J- ot-)- piwn 10% 300%

Standard Duh' Excise


Heading II.S Code Tariff Description Unit of Rate Rate
No Item No.
Quantity
(I) 1 (2) (3) (4)
"

.
(5) (6) (7) .
87.02 Motor vehicles for the transport of ten or more persons, including the driver.
8702,10 With only compression-ignition internal combustion piston enginefdiesel or semi-
diesel);

8702.1010 . Xew . Completely Knocked Down (CKD) to be assembled by domestic industry U Free

8702.1020 New , Semi Knocked Down (SKD) to be assembled by domestic industry U 5%

8702.1030 . New . Completely Built Up (CBU) u 10%

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251-11-155 CO 81.33 36 39 '

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rEDEPAL DEMOCRATIC REPUBLIC OF ETHIOPIA

MINISTER OF FINANCE f> / Date

Standard Duy
t Excise
Heading H SCode
. Tariff Description Unit of Rate Rate
No Item No.
Quantity
(D (2) (3) (4)
(5) (6)
S702.1040 Used , of age not exceeding four years U 10% 100%

8702.10501 - Used, of age exceeding four years but not exceeding seven years U 10% 200%

8702.1060] - Used, of age exceeding seven years u 10% 300%

8702.20 -

With both compression-ignition internal combustion piston engine (diesel or semi-


diesel) and electric motor as motors for propulsion: I
i
8702.200| - New, Completely Knocked Down (CKD) to be assembled by domestic industry U Free

18702.2020! - New. Semi Knocked Down (SKD) to be assembled by domestic industry U . 5%


I
8702.2030] - New. Completely Built Up (CBU) U 10%

j 8702.204 0 - Used, of age not exceeding four years U 10% I 100%

j8702.2050! - Used, of age exceeding four years but not exceeding seven years U 10% 200%

j8702.1060 - Used ofage exceeding seven years U 10% 300%


I
8702.30 With both spark-ignition internal combustion reciprocating piston engine and
electric motor as motors for propulsion:

8702.3010 - New. Completely Knocked Down (CKD) to be assembled by domestic industry U Free

8702.30201 - New. Semi Knocked Down (SKD) to be assembled by domestic industry U 5%

8702.3030 - New, Completely Built Up (CBU) U 10%

8702.3040 Used, ofage not exceeding four years U 10% 100%

8702.3050 - Used ,
ofage exceeding four years but not exceeding seven sears U 10% I 200%

8702.3060 - Used, ofage exceeding seven years U 10% 300%

8702.40 With only electric motor o


f r propulsion:
8702.4010 - New , Completely Knocked Down (CKD) to be assembled by domestic industry U Free

8702.4020 New . Semi Knocked Down (SKD) to be assembled by domestic industry U 5%

8702.4030 New , Completely Built Up (CBU) U 10°/,0

8702.4040 - Used, ofage not exceeding four years U 10% 100%

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251-11-155 CO 31.33 36 39

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MINISTRY OF FINANCE

mii-n arL'Lt\'t;C *TC / Ref. No.


9
FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

MINISTER OF FINANCE W I Data

Standard Duty Excise


Heading H S Code
.
Tariff Description Unit of Rate Rate
No Item No.
Quantity
(i) (2) (3) (-1)
(5) (6) (7)
8702.4050' - Used, of age exceedina four years but not exceeding seven years U 10% 200%

i 8702.4060 Used, of age exceeding seven years U 10% 300%

8702,90 -
Other:
i

S702.9010 - New, Completely Knocked Down (CKD) to be assembled by domestic industry U I Free
l

8702.9020; - New. Semi Kr.ocked Down (SKD) to be assembled by domestic industry U 5% :


l

18702.90301- New. Compieiely Built UpCCBU) i U ! 10%

j8?02.9040i - Used, of age not exceeding tour years U 10% 100%

8702.90501 - Used, of age exceeding four years but not exceeding seven years U 10% ! 200%

18702.9060' - Used, of age exceeding seven vears u


I 10% 300%
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