COUNCIL OF MINISTERS REGULATION NO. 24/1997
COUNCIL OF MINISTERS regulation TO PROVIDE FOR
THE ISSUANCE OF CUSTOMS WAREHOUSE LICENSE
These regulation are issued by the Council of Ministers pursuant to Article 5 of the Definition of powers and Duties of the Executive organs of the Federal Democratic Republic of Ethiopia Proclamation No. 4/1995 and Articles 40 (4) and 84 of the Re-Establishment and Modernization of Customs Authority proclamation No. 60/1997.
1. Short Title
These regulation may be cited as “Customs warehouse License Issuance Council of Ministers regulation No. 24/1997”
In these regulation:
1. “Licensed Customs Warehouse” Shall mean a general or private Customs Warehouse established by the approval of Customs Authority for the deposit of dutiable goods;
2. “License” shall mean a license given to establish customs warehouse;
3. “General customs Warehouse” shall mean a customs warehouse established for the storage of goods of different formalities;
4. “Private Customs warehouse” shall mean a customs warehouse to be used only for the warehousing of goods imported or exported by a licensee until it accomplished customs formalities;
5. “Person” and “Authority” shall have the meanings given to them under the Re-Establishment and Modernizations of Customs Authority Proclamation No. 60/97.
3. Kinds of Warehouse
1. Customs warehouse that may be established by a license give from the Authority shall be classified as a General Customs Warehouse that can be used for the storage of goods of different importers or exporters and privates Customs Warehouse that can be used for the storage of goods imported or to be exported in the name of the licensee.
2. The Criterion that may qualify for the issuance of General Customs Warehouse and Private Customs Warehouse shall be prescribed in the directive to be issued by the Federal Government Revenues Board and the same shall be notified to the public.
4. Issuance of license
1. The Authority may issue customs warehouse license to any person duly complying with the provisions of Customs law and directives of the Authority.
2. The Authority shall, within thirty (30) days from the date of receipt of an application, notify in writing the decision of granting or rejecting of the license to the applicant.
5. Location for the Establishment of Customs Warehouses
1. Customs Warehouses may be established following customs stations at any customs port of entry or exit for air, land, river, lake or sea means of transport and on customs transit routes.
2. Consistent with the provision of sub-Article (1) of this Article, the Board may permit the establishment of customs Warehouses at any place.
6. Working days and hours of licensed warehouse
1. A licensed Customs Warehouse shall be opened for the reception and delivery of goods during the official working days and hours.
2. Application for the opening of licensed Customs Warehouse, outside the official working days and hours shall be made in writing to the authority and a written permission obtained therefrom.
7. Payment for the Service Rendered by the Authority
1. The Authority shall assign Customs Officer for the inspection of a licensed Customs Warehouse.
2. The amount of service charges payable by the holder of the license shall be decided by the Federal Government Revenues Board by taking into account the total amount of money spent for the service rendered to inspect the warehouse and all other expenses incurred during the fiscal year.
8. License and Renewal Fee
Any person applying to establish customs warehouse shall pay to the Authority license and renewal fee as follows:
(a) License fee for General Customs
Warehouse … Birr 1250
Renewal fee … Birr 500
(b) License fee for private Customs
Warehouse … Birr 1250
Renewal fee … Birr 500
9. Validity Period of License
1. The license shall be effective for one fiscal year unless it is revoked for the reasons prescribed under Article 10 of these regulation.
2. Customs Warehouse license shall be renewed every year from July 1 to 30 Ethiopian Calander on the payment of fees prescribed under article 8 of these regulation.
3. Customs Warehouse license which is not renewed within the period provided for in sub-Article (2) of this Article Shall be renewed from August 1 to 30 E.C. with a penalty payment of 100% of the renewal fee.
4. A license shall be revoked if not renewed within the time specified under sub-Articles (2) and (3) of this Article.
10. Reasons for the cancellation of license
The Authority may cancel the license issued under these regulation for the following reasons:
1. Without Notice:
Where the following are ascertained by the Authority, the warehouse license shall be revoked without prior notice:
(a) Allow to enter into or remove from the Customs Warehouse unauthorized or unregistered goods, or
(b) Allow to be removed goods before the accomplishment of the customs formality, or
(c) Erase of cancel documents, or
(d) Give false receipt for goods that is not received for warehousing, or
(e) Not notifying the discrepancy between the documents and goods in kind, amount, quality, weight, or any other discrepancies between the document and the goods, or
(f) Stealing of any warehoused goods.
2. With Notice:
The authority may revoke Customs Warehouse license for eh following reasons by giving seven days prior notice. However the revocation of the license will be suspended where he acts according to the notice.
(a) Failure to comply with the conditions’ specified by law or directives, or
(b) Not cooperating with customs officials so that they fulfil their duties, or
(c) Causing damage on goods due to careless handling, or
(d) Not transferring goods, that have not accomplished customs formalities, or abandoned or prohibited, or forfeited to the Authority’s warehouse, or
(e) Failure to give samples for good reasons or collects customers and customs officials, in good faith, or
(f) Committing other similar acts.
11. Cancellation of license and penalties
1. Where a license is cancelled for the reasons stated under Article 9 Sub-Article (4) and Article 10 Sub-Articles (1) and (2) of these regulation, the licensee shall transfer the goods at his own expense form the licensed warehouse to the warehouse of the Authority
2. Consistent with the provision of sub-Article (1) of this Article, the warehouse shall be sealed and locked until the goods are transferred to the authorities warehouse,
3. Violation of Article 10 of these regulation gives rise to a penalty pursuant to custom’s laws and other relevant penal code provisions.
4. Consistent with the provisos of Sub-Article (3) of this Article, a person whose Customs warehouse license is cancelled, pursuant to Article 9 Sub Article(4) and Article 10 Sub-Articles (1) and (2) of these regulation, can not apply and get customs warehouse license.
12. Repealed and inapplicable laws
1. Customs (warehouse) regulation No. 47/44
2. Any regulation, directives or practices shall have no effect on matters covered in these regulation.
13. Effective Date
These regulation shall come into force on the date of their publication in the Federal Negarit Gazeta.
Done at Addis Ababa, this 20th day of December, 1997.
PRIME MINISTER OF THE
FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA