Federal Democratic Republic of Ethiopia

Ministry of Finance
Ref. No. ገ/ሚ/1/2/908

Date: 9/9/2022

To Ministry of Revenues

Addis Ababa

In accordance with the authority issued to the Ministry of Finance by article

33(2) of regulation number 859/2006(as revised), it has prepared a directive
that could limit the conditions in which individuals could import and export
tax-free items and utilities.

The derivatives are registered through the Ministry of Justice as stipulated

inArticle 16 of federal administration procedures regulation number
1186/2012.

Therefore, we notify you that the directive has been applied, and in addition,
we declare that we have annexed it hereunder to support the execution of the
directives.

With regards
Signed
Ahmed Shide
Minister
CC:

• To Legal Issues Directorate

• Ministry of Finance
 Seal
Federal Democratic Republic of Ethiopia
Ministry of Finance

DIRECTIVE NO. 923/2014

ISSUED TO DETERMINE

GOODS IMPORTED OR

EXPORTED FOR PERSONAL

USE/Private Matters
 Directive No. 923/2014 is issued to determine the conditions for the

importation of goods for personal use:

Since the current directive that determines the conditions for the importation
of goods for personal use has opened the door to illegal trade and had a
negative impact on the provision of services, it is needed to issue the directive
has been revised in accordance with international practices;

Article 33(2) of Customs Proclamation No. 859/2006 (as amended by

Proclamation No. 1160/2011) states that the Ministry of Finance is empowered
to determine the conditions under which personal appliances are imported and
exported free of duty and tax;

The Ministry of Finance has issued the following Directives.

GENERAL PROVISION

Part One

1. Short title

This directive may be referred to as "Directive No. 923/2014 on

Determining Goods Imported or Exported for Personal Use."

2. Translation

Unless the context of the word gives a different meaning, in this directive:

1) "Non-commercial goods” means the total amount of an item

which does not exceed the amount determined by this directive; it
is an item that is used by the owner or his family for personal use
or consumption.

2) “Personal Equipment”; means that the total amount does not

exceed the amount specified in this Directive; It is an item that is
brought into or out of the country with the right holder or
 separately from the right holder for the owner's or family's personal
use or consumption.

3) "Gift” means any person or organization abroad to a family or

relative in Ethiopia; A personal item sent by a friend or
organization.

4) "Passenger" means any person who enters or leaves Ethiopia by

land or international airports, and does not include employees of
transport service providers who are carrying out their regular work
on the transport and foreign traders.

5) "Returning Ethiopian or Ethiopian of birth" means an Ethiopian

or an Ethiopian of birth who has left Ethiopia and has been living
abroad for less than one year after obtaining a work and residence
permit, or who has stayed abroad as a refugee and returns to live
in Ethiopia.

6) "Foreign Expert" means an Ethiopian who is legally employed or

comes to Ethiopia under another legal agreement to serve
professionally in various governmental offices, governmental
development organizations, non-governmental international,
continental or national organizations, legal associations, private
organizations; public-private joint organizations or he is a foreign
citizen.

7) "Uniform Tariff Rate" means:

The special tariff is given to the description of the type of goods in

the structure of Chapter 98 of the Customs Tariff Regulation as
indicated by its ratio.
 8) "Return from exile" means an Ethiopian who has left Ethiopia
and lived in exile for various reasons and returns to Ethiopia with
the government's agreement or forced from his country.

9) "Commission" means the Ethiopian Customs Commission.

10) "Ministry" means the Ministry of Finance.

11) "Proclamation" means Customs Proclamation.

12) Other words and phrases used in this directive shall have the
meanings assigned to them by the Proclamation.

Part two

Required evidence and items allowed for personal use

3. Evidence

Any traveler, returning Ethiopian or Ethiopian-born, foreign professional, and

person to whom a gift item has been sent from abroad can benefit from the
rights mentioned in this instruction when he presents the following evidence.

1) Passenger:

a) Passport or other travel document proving that he/she is a

passenger;

b) Detailed description and price documents for items other than

those allowed to be imported duty and tax-free in this directive.

2) Returned Ethiopian or Ethiopian Born

a) Passport or other travel document:

b) Proof that he has lived abroad for one year or more when he leaves
the country and when he returns to the country, issued by the
relevant government body on his passport; or evidence certified by
 the Ministry of Foreign Affairs issued by the Ethiopian Embassy or
Consulate in the country of residence;

c) Subject to what is stated in sub paragraph2(b) of this article, proof

that she has not come to Ethiopia and stayed in the country for
more than ninety days during the stated period of stay,

d) List of goods and price statement,

e) Proof provided by the owner that the item has been used for one
year or more,

f) Evidence submitted by the relevant government body confirming

that the returnee is a returnee;

3) Foreign Expert

From an appropriate government, private or non-governmental

organization, or a contract with an international institution certified by
the superior power of the office.

4) The person to whom the gift has been sent from abroad.

Any person who is a resident of Ethiopia who has received a gift from a
foreign country description of the goods proof of the value of the goods
sent, residence ID, and proof of identity of the sender.

4. Duty-free and tax-free goods for personal use

1) Any traveler can import the following items for personal use
without paying duty and tax:

S.N Item List Measure Permitted amount

1 cigarette Gram 200
2 cigarette In No./ Pieces 20
3 Disperse tobacco Gram 250
4 Alcoholic Liter 2
5 Soft perfume ML 500
6 Perfume ML 500
7 Mobile phone In no./ Pieces 2
8 Laptop Pieces 1
9 Photographic camera Pieces 1
10 wheelchair Pieces 1
11 Wrist watch Pieces 1
12 Shaving beard or hair Pieces 1
13 Hair dryer Pieces 1
14 Hair dryer and makeup Pieces 1
15 Medicines, Facilities and Pieces As needed for a
Treatment Medicines used by the person
passenger
16 Beneficiary during travel used Pieces Nor exceeding for
and for the family used, clothes, families as they
shoes, and cleaning supplies need

2) Any returnee Ethiopian or Ethiopian Born

a) He/she can import duty-free and tax-free personal

appliances that have been in use for at least twelve
months, excluding vehicles.

b) Except as stated in sub paragraph 2(a) of this article, only

one of each type of electronic device can be imported into
the country free of duty and tax.
 3) Any personal equipment that is prohibited as a gift,

a) If the taxpayer does not have an identification number, he

will pay a 30 percent income tax calculated on the value of
the customs duty in addition to the customs duties and
taxes that must be paid when the goods enter the country.

b) The value of the goods to be sent as a gift shall not exceed

1000 US Dollars from the customs duty value to the port of
loading (FOB).

c) He cannot receive gifts more than twice in one year.

1. Domestic products not used for commercial purposes and exported

for personal consumption will be handled according to the guidelines
issued by the Ministry of Trade and Regional Relations.

Part three

Tariffs and pricing of personal appliances

Uniform Tariffs and Price Confidence:

1. Non-commercial personal utility items brought with a

passenger beyond what is allowed in this guide are subject
to duty and tax and will be treated with duty and tax at a
uniform tariff rate.

2. The duty rate of non-commercial imported personal

appliances is determined according to Chapter 98 of the
Customs Tariff.

3. The commission shall prepare the starting price of tax

collection of non-commercial personal utility items in
accordance with the general price reliability principle.
 2. Items not covered by uniform tariff

Items listed below may not be covered under the uniform tariff;

1. Goods seized by the management of risk management,

which the unauthorized person frequently imports more
than the amount he can use for himself and his family.

2. Items that can be used for business,

3. Risk management

1. The efficient service provided by the commission to people and goods

entering the country and implements modern risk management that
follows global practices to balance process control.

2. For the implementation of sub-paragraph 1 of this article, all air

transport service providers must provide the passenger list information
to the commission before the plane lands.

3. The Ethiopian Civil Aviation Authority will take action based on the
information received from the Customs Commission against carriers who
do not provide passenger information required for customs control and
risk management in accordance with sub paragraph2 of this article.

Part Four

Miscellaneous Provisions

4. Limitation

1. A returnee Ethiopian or a native Ethiopian or a foreign worker who

imports any personal equipment that is not used for commercial
purposes must bring all the goods imported into the country together in
one document within six months of entering Ethiopia.
2. If the right holder referred to in sub paragraph1 of this article imports
his personal equipment once by air and by land if he wants to use only
one of the two methods of loading, he must import it only twice by land
or by air. However, the rights granted by this policy may be exercised
only once.

5. Prohibition

No passenger may import commercial goods other than as permitted by

this policy.

6. Repealed Instruction or Procedure

1) Personal Appliances Directive No. 51/2010 is hereby repealed as

amended.

2) Any instruction, practice and custom that are contrary to this

instruction shall not be applicable to the matters covered by this
instruction.

3) Despite sub-paragraph 1 of this article, this directive does not

exclude the duty-free right of personal utility items authorized
under other laws.

7. Duration of the Directive

This policy will be effective as of 29th August 2022.

Addis Ababa, 29th August 2022
Federal Democratic Republic of Ethiopia
Ahmed Shide
Ministry of finance
Seal
Federal Democratic Republic of Ethiopia
Ministry of Finance