FEDERAL NEGARIT GAZETA OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 6th Year No. 11 Addis Ababa – 10th December. 1999
COUNCIL OF MINISTER REGULATION NO. 59/1999 COUNCIL OF MINISTER REGULATIONS TO PROVIDE FOR THE PAYMENT OF SUR-TAX ON IMPORT GOODS
These Regulations are issued by the Council of Minister pursuant to Article 5 of the Definitions of Powers and Duties of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation No. 4/1995 and Article 4 of the International Convention on the Harmonized Commodity Descirption and Coding System Ratification Proclamation No. 67/1993.
1. Short Title
These Regulations may be cited as the “Payment of Sur-Tax on Import Goods Council of Minister Regulation No. 59/1999.”
2. Applicability of the Sur-tax
The Sur-Tax levied under these Regulations shall apply to all goods imported except those exempted under Article 5 below.
3. Rate of the Sur-tax
Sur-Tax of 10% shall be levied and collected on goods imported.
4. Basis of Computation
The basis of computation for the Sur-tax payable under these regulations shall be the aggregate of:
1. CIF value;
2. Customs duty;
3. Sales and Excise tax, payable on the goods.
5. Exemption from the Sur-Tax
1. The following shall be exempted from the Sur-tax
a) Goods listed in the schedule attached with these Regulations;
b) Goods imported by person or organizations exempted from Customs duty by law or government directives.
2. The Minister of Finance may at his discretion increase or decrease the items listed under the Schedule attached with these Regulations.
6. Effective Date
These Regulations shall enter into force as of the 14th day of December, 1999.
Done at Addis Ababa this 14th day of December, 1999.
MESLES ZENAWI PRIME MINISTERS OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
ITEMS EXEMPTED FROM SUR-TAX
3. Motor Vehicles for freight and passengers, and Special purpose motor vehicles;
4. Aircraft, spacecraft, and parts thereof;
5. Ships, boats and floating structures;
6. Capital (Investment goods)- Goods conditionally exempted from duty and tax by the Ethiopian Investment Authority.