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پستهای کانال
| 2 | 📚 የመንግሥት ሠራተኛ መሠረታዊ ዕሴቶችና መርሆዎች
👉 የመንግሥት መሥሪያ ቤት ተልዕኮውን በብቃት ለማሳካት ጠንካራ የሥራ ባህልና የአመራር ሥርዓት መከተል ይገባዋል። በተለይም፦
1,መፍትሔ አፍላቂነትና ግብረገብነት
2,ግልጽነትና ተጠያቂነት
3,ፕሮፌሽናሊዝምና እውነተኛነት
4, ቅልጥፍናና ውጤታማነት
5,ብዝሃነትና አካታችነት
https://t.me/Customlaws | 146 |
| 3 |  Blind obedience to authority is the greatest enemy of the truth. | 234 |
| 4 | بدون متن... | 1 |
| 5 | ✍️✍️✍️✍️✍️✍️✍️✍️✍️
Today, I want to take you into the general law on the amendment of criminal procedure, despite the fact that this channel mainly focuses on Ethiopian customs laws.
Understanding criminal procedure and evidence is equally important for anyone interested in law, justice, and the rule of law.
➡️ General Principle
Article 4: The application of the Criminal Procedure and Evidence Law is guided by the fundamental principles provided under this Part. These principles shall be interpreted consistently with the Constitution, human rights laws accepted by Ethiopia, international human rights treaties, and internationally recognized legal principles.
➡️ 1. Presumption of Innocence — Article 5: Every person has the right to be presumed innocent until found guilty by a court of law. No person shall be compelled to testify against himself or herself or to confess guilt. The prosecutor bears the burden of proving the charge brought against the accused, while the accused has the right to defend himself or herself against the allegations.
➡️ 2. Prohibition of Double Jeopardy — Article 6: No person shall be prosecuted or punished again for the same criminal offence for which he or she has already been convicted, acquitted, or otherwise had the case resolved through an alternative or substituted dispute-resolution mechanism in accordance with the law.
➡️ 3. Equality Before the Law — Article 7: Persons who are arrested or accused are equal before the law and are entitled to equal protection of the law. The law shall be applied without discrimination based on race, ethnicity, nationality, colour, sex, language, religion, political opinion, social origin, wealth, birth, or any other ground not permitted by law.
➡️ 4. Arrest and Detention — Article 8: No person may be arrested without sufficient grounds to suspect that he or she has committed a crime. No person may be detained without a charge being brought against him or her or without a lawful judicial basis for detention.
➡️ 5. Prohibition of Inhuman Treatment — Article 9: It is prohibited to subject a person suspected, accused, convicted, or otherwise participating in criminal proceedings to cruel, torturous, inhuman, degrading, or humiliating treatment or punishment.
➡️ 6. Right to Legal Representation — Article 10: An arrested, accused, or convicted person has the right, from the time of arrest or accusation, to obtain legal advice, assistance, and representation from a lawyer of his or her choice. Where the person lacks the financial capacity to obtain a lawyer and the absence of legal representation may result in a miscarriage of justice, a lawyer shall be provided at government expense.
➡️ The court shall determine whether justice may be prejudiced by considering factors such as the complexity of the case, the seriousness of the offence, the circumstances of the accused, and other relevant circumstances.
➡️ In cases where legal representation is mandatory by law—including certain cases involving young persons in conflict with the law, plea or guilt agreements, serious offences where the accused has not chosen to conduct the defence personally, and other cases expressly provided by law—the case shall not proceed without legal representation.
➡️ 7. Right to Expeditious Justice — Article 11: Investigation, prosecution, and judicial proceedings shall be conducted within the time limits prescribed by law. Justice must not be unnecessarily delayed.
➡️ 8. Right to a Public Hearing — Article 12: Criminal proceedings shall generally be heard in an open and public court. However, a hearing may be conducted in closed session where required by law to protect the private life of the accused or victim, public morality, national security, or the confidentiality of the proceedings.
➡️ 9. Equality of the Parties — Article 13: Criminal proceedings shall be conducted in a manner that ensures equality between the prosecutor or private complainant and the accused.
Know the law. Avoid acting ultra vires.
https://t.me/Customlaws. | 249 |
| 6 |  የኢ.ፋ.ዳ.ሪ ጠቅሊይ ፌርዴ ቤት
ሰበር ሰሚ ችልት ሰባት ዲኞች ተሰይመው የሰጧቸው
አስገዲጅ ውሳኔ | 246 |
| 7 | ⚖️ 20 Basic Principles of Law Everyone Should Know
👉 1. Rule of Law
Everyone—including individuals, officials, institutions, and government—is subject to the law. No person or authority should exercise power arbitrarily.
👉 2. Equality Before the Law
The law must apply equally to people without unjustified discrimination. A person's wealth, status, position, or influence should not place them above the law.
👉 3. Legality — No Crime or Punishment Without Law
A person should not be convicted or punished for conduct that was not legally defined as a crime at the relevant time.
👉 4. Presumption of Innocence
A person accused of a crime is presumed innocent until their guilt is established according to law.
👉 5. Burden of Proof
In criminal proceedings, the prosecution generally bears the responsibility of proving the accused's guilt. The accused is not ordinarily required to prove their innocence.
👉 6. Right to a Fair Trial
Every person facing legal proceedings is entitled to a fair and impartial process, including appropriate notice, an opportunity to defend themselves, and an independent tribunal.
👉 7. Right to Be Heard
A person whose rights or interests may be affected by a decision should ordinarily have an opportunity to present their side before the decision is made.
👉 8. Right to Remain Silent / Privilege Against Self-Incrimination
An accused person generally cannot be compelled to incriminate themselves. Silence should not automatically be treated as an admission of guilt.
👉 9. Right to Legal Representation
A person involved in legal proceedings may have the right to obtain legal assistance and, in circumstances prescribed by law, legal aid.
👉 10. Due Process of Law
Government and judicial authorities must follow established and lawful procedures when restricting a person's rights, liberty, or property.
👉 11. Judicial Independence
Courts must be able to decide cases independently and impartially, without improper interference from government, political actors, individuals, or other institutions.
👉 12. Natural Justice
Decision-making should be fundamentally fair. Two classic ideas are the right to be heard and the rule against bias.
👉 13. No Double Jeopardy
A person should not ordinarily be prosecuted or punished twice for the same criminal offence after a final determination, subject to legally recognized exceptions.
👉 14. Non-Retroactivity of Criminal Law
A person should not ordinarily be punished under a criminal law that was enacted after the conduct occurred.
👉 15. Right to Appeal
Where the law provides an appellate procedure, a person affected by a judicial decision may challenge it before a higher court according to the applicable rules.
👉 16. Protection of Fundamental Rights
The law should protect fundamental rights such as life, liberty, dignity, equality, expression, and other rights recognized by the applicable constitution and laws.
👉 17. Protection of Property Rights
Law generally protects a person's lawful ownership and possession of property against unlawful interference, subject to lawful limitations.
👉 18. Right to Privacy
Individuals generally have a right to protection against unjustified interference with their private life, communications, family, home, and personal information, subject to lawful limitations.
👉 19. Good Faith
The law generally expects people to act honestly and fairly in legal relationships. Bad faith can have important legal consequences in many areas of law.
👉 20. Ignorance of the Law Is Generally No Excuse
As a general legal principle, a person cannot ordinarily avoid legal responsibility simply by claiming that they did not know the law. However, the exact application depends on the particular law and legal system.
https://t.me/Customlaws | 324 |
| 8 | ⚖️ 20 Basic Principles of Law Everyone Should Know
👉 1. Rule of Law
Everyone—including individuals, officials, institutions, and government—is subject to the law. No person or authority should exercise power arbitrarily.
👉 2. Equality Before the Law
The law must apply equally to people without unjustified discrimination. A person's wealth, status, position, or influence should not place them above the law.
👉 3. Legality — No Crime or Punishment Without Law
A person should not be convicted or punished for conduct that was not legally defined as a crime at the relevant time.
👉 4. Presumption of Innocence
A person accused of a crime is presumed innocent until their guilt is established according to law.
👉 5. Burden of Proof
In criminal proceedings, the prosecution generally bears the responsibility of proving the accused's guilt. The accused is not ordinarily required to prove their innocence.
👉 6. Right to a Fair Trial
Every person facing legal proceedings is entitled to a fair and impartial process, including appropriate notice, an opportunity to defend themselves, and an independent tribunal.
👉 7. Right to Be Heard
A person whose rights or interests may be affected by a decision should ordinarily have an opportunity to present their side before the decision is made.
👉 8. Right to Remain Silent / Privilege Against Self-Incrimination
An accused person generally cannot be compelled to incriminate themselves. Silence should not automatically be treated as an admission of guilt.
👉 9. Right to Legal Representation
A person involved in legal proceedings may have the right to obtain legal assistance and, in circumstances prescribed by law, legal aid.
👉 10. Due Process of Law
Government and judicial authorities must follow established and lawful procedures when restricting a person's rights, liberty, or property.
👉 11. Judicial Independence
Courts must be able to decide cases independently and impartially, without improper interference from government, political actors, individuals, or other institutions.
👉 12. Natural Justice
Decision-making should be fundamentally fair. Two classic ideas are the right to be heard and the rule against bias.
👉 13. No Double Jeopardy
A person should not ordinarily be prosecuted or punished twice for the same criminal offence after a final determination, subject to legally recognized exceptions.
👉 14. Non-Retroactivity of Criminal Law
A person should not ordinarily be punished under a criminal law that was enacted after the conduct occurred.
👉 15. Right to Appeal
Where the law provides an appellate procedure, a person affected by a judicial decision may challenge it before a higher court according to the applicable rules.
👉 16. Protection of Fundamental Rights
The law should protect fundamental rights such as life, liberty, dignity, equality, expression, and other rights recognized by the applicable constitution and laws.
👉 17. Protection of Property Rights
Law generally protects a person's lawful ownership and possession of property against unlawful interference, subject to lawful limitations.
👉 18. Right to Privacy
Individuals generally have a right to protection against unjustified interference with their private life, communications, family, home, and personal information, subject to lawful limitations.
👉 19. Good Faith
The law generally expects people to act honestly and fairly in legal relationships. Bad faith can have important legal consequences in many areas of law.
👉 20. Ignorance of the Law Is Generally No Excuse
As a general legal principle, a person cannot ordinarily avoid legal responsibility simply by claiming that they did not know the law. However, the exact application depends on the particular law and legal system.
https://t.me/Customlaws | 1 |
| 9 | #Finfinnee 💪🏼💪🏼💪🏼
Walmarii biyyaaleessaa guyyoota 37’f gaggeeffameen yaadoota Murtoo argatan:-
1.Finfinneen Magaalaa Guddoo Oromiyaa ta’uu heera Mootummaan akka mirkanaa’u.
2.Afaan Oromoo Afaan Hojii Fedaraalaatti akka ida’amu.
3.Afaan Hojii Magaalaa Finfinneettis Afaan Oromoos akka ida’amu.
4.Heera Mootummaa irratti “Faayidaa addaa” kan jedhamaa ture,qabeenyi Uumamamaa Magaalaa Finfinnee Faayidaa Waloon akka bakka buufamu.
5.Guyyaan Kabaja Irreechaa akkuma Ayyaanoota biyyattiitti gara biroo kalaandara keessatti akka hammatamu fi kkf…via
https://t.me/Customlaws | 264 |
| 10 | 👉 NationalDialogue🇪🇹
👉 የብሔራዊ ውይይቱ የሀገር ግንባታ አጀንዳ ላይ፣ ለጊዜው ብሔራዊ ቋንቋ እንደማያስፈልግ እና ወደፊት እንደሁኔታው እንዲታይ የሚል ምክረ ሀሳብ ቀርቧል።
👉 የፌዴራል የሥራ ቋንቋ እንዲሆኑ አማርኛ፣ ኦሮምኛ፣ ትግርኛ፣ አፋርኛ እና ሶማሊኛ ቀርበዋል፤ ሌሎች ቋንቋዎችም በተወሰነ መስፈርት ወደፊት እንዲጨመሩ ተመክሯል።
👉 በሰንደቅ ዓላማ ላይ አሁን ያለው እንዲቀጥል፣ አርማው ግን ወደፊት በአካታች መልኩ እንዲታይ ተጠቁሟል። ብሔራዊ መዝሙሩም አሁን ያለው እንዲቀጥል የሚል ምክረ ሀሳብ ቀርቧል።
NB ማስታወሻ፦ እነዚህ ገና የመጨረሻ ውሳኔዎች ሳይሆኑ፣ በብሔራዊ ውይይቱ የቀረቡ ምክረ ሀሳቦች ናቸው።
https://t.me/Customlaws | 79 |
| 11 | Regarding the scope of a power of attorney, consider the following 👈
ተወካይ ተወካዩን ከሶ እራሱ እንደ ወካይ ሆኖ መልስ ቢሰጥ!
***
አንድ ተወካይ የሆነ ሰው በወካዩ ላይ ባቀረበው ክስ ወካዩን ወክሎ መልስ ሰጥቶ ውሳኔ ቢሰጥና ወካዩ ውሳኔ ከተሰጠ በኃላ መጥቶ በሌለሁበት የተሰጠው ውሳኔ ተነስቶ ወደ ክርክሩ ልግባ በማለት በፍ/ብ/ሥ/ሥ/ሕ/ቁ. 78 መሰረት ቢያመለክት ጥያቄው ተቀባይነት ሊያገኝ ይገባል ወይስ አይገባም?
አንድ ስለሌላ ሰው ሆኖ ክርክር እንዲያቀርብ የውክልና ስልጣን የተሰጠው ሰው በወካዩ ላይ ክስ ቢያቀርብ እና ራሱ ባቀረበው ክስ ላይ ደግሞ ወካዩን ወክሎ መልስ አቅርቦ በአጋጣሚ ፍ/ቤቱ ይሄንኑ መልስ ተቀብሎ ውሳኔ ሰጥቶ ቢገኝና ወካዩ ይሄን አውቆ ውሳኔው በሌለሁበት የተሰጠ ስለሆነ ውሳኔው ተነስቶ ወደ ክርክሩ ገብቼ ጉዳዩ በድጋሚ እንዲታይ በማለት በፍ/ብ/ሥ/ሥ/ሕ/ቁ. 78 መሰረት ቢጠይቅ ጉዳዩ ትንሽ ሊያከራክር ይችላል፡፡ እዚህ ጋር ልብ ሊባል የሚገባው ቁም ነገር የጉዳዩ አከራካሪነት ጎልቶ የሚወጣው ተወካይ ክሱን ያቀረበው የውክልና ስልጣኑ ባልተነሳበት ጊዜ ላይ ሲሆን እና ለወካዩ ራሱ ከሳሽ ሆኖ በቀረበበት ጉዳይ ያላሳወቀው እንደሆነ ነው፡፡
በአንድ በኩል ወካይ በተወካዩ በኩል መጥሪያ ደርሶት መልስ የሰጠ ስለሆነ ጥያቄው ተቀባይነት ሊያገኝ አይገባም ሊባል ይችላል፡፡ ምክንያቱም ወኪሉ ከስልጣን ወሰኑ ሳይወጣ የሚፈጽማቸው ተግባራት ወካዩ ራሱ እንደሚፈጽማቸው ተደርገው ስለሚቆጠሩ፡፡ በፍ/ብ/ሥ/ሥ/ሕ/ቁ. 78 መሰረት አንድ ሰው ክርክሩ ውስጥ ገብቶ መከራከር የሚችለው በሌለበት እና ሳይከራከር ውሳኔ ወይም ትዕዛዝ ወይም ብይን ሲሰጥ ስለሆነ፡፡
በሌላ በኩል ተወካዩ ራሱ ክስ አቅራቢ እራሱ መልስ ሰጭ ሆኖ ያቀረበው ክርክር ግልጽ የሆነ የጥቅም ግጭት (Conflict of interest) የሚፈጥር (የሚያስነሳ) ስለሆነ በዚሁ መልኩ ለተደረገ ክርክር እውቅና ሰጥቶ የወካይን ጥያቄ ውድቅ ማድረግ ተገቢነት የለውም የሚል ጠንካራ ክርክር ሊነሳ ይችላል፡፡
ስለሆነም ለዚህ ጉዳይ እልባት ለመስጠት ሊታዩ የሚገባቸው፡ አንድ ተወካይ በወካዩ ላይ ባቀረበው ክስ ወካዩን ወክሎ ለመከራከር ይችላል ወይ? ተወካዩ እንዲህ ባለው ሁኔታ ባቀረበው ክስ ላይ በወካዩ ስም መልስ ሊያቀርብ ይችላል ወይ? አቅርቦስ ከሆነ ክርክሩ ወካዩ እንዳደረገው ይቆጠራል ወይ? የሚሉ ነጥቦች ናቸው፡፡
ይህን በተመለከተ የፌዴራል ጠቅላይ ፍ/ቤት ሰበር ሰሚ ችሎት በቅጽ 1፣ በሰ/መ/ቁ. 14974 ላይ በሰጠው አስገዳጅ የሕግ ትርጉም አንድ ተወካይ ራሱ በመሰረተው ክስ ለወካዩ ሳያሳውቅ ያቀረበው መልስ ስለወኪልነት የተመለከቱትን መርሆዎች እና የሕጉን ድንጋጌዎች (የፍ/ብ/ሕ/ቁ. 2189 (1)፣ 2198፣ 2208፣ 2209 እና 2188) የሚቃረን በመሆኑ ወካዩ በወኪሉ በኩል ክርክር አቅርቧል ማለት ስለማይቻል ወካይ በፍ/ብ/ሥ/ሥ/ህ/ቁ. 79 መሰረት የሚያቀርበው ጥያቄ ተቀባይነት ሊኖረው ይገባል ብሏል፡፡
ስለሆነም አንድ ተወካይ በወካዩ ላይ ባቀረበው ክስ ለወካዩ ሳያሳውቅ ወካዩን ወክሎ መልስ ሊያቀርብ ሆነ ለመከራከር አይችልም የሚል ድምዳሜ ላይ መድረስ ይችላል፡፡ ተወካዩ እንዲህ ያለ ክርክር አቅርቦም ከነበረ ክርክሩ ወካዩ እንዳደረገው ክርክር ሊቆጠር አይገባም፡፡ በመሆኑም ወካዩ ከውሳኔ በኃላ መጥቶ በሌለሁበት የተሰጠው ውሳኔ ተነስቶ ወደ ክርክሩ ልግባ በማለት በፍ/ብ/ሥ/ሥ/ሕ/ቁ. 78 መሰረት ቢያመለክት ጥያቄው ተቀባይነት ሊያገኝ ይገባል ማለት ነው፡፡ | 313 |
| 12 | ⚖️ The status of Customs Proclamation and directives
👉 Customs Proclamation No.859/2014 can be described as the core legal framework of Ethiopia’s customs administration. Customs regulations, directives, and other administrative instruments must derive their authority from and remain consistent with the governing customs proclamation and other applicable laws.
🔄 Repeal vs. Amendment
👉 Repeal = Revocation of an existing law, so that it no longer has prospective legal effect, subject to applicable transitional or saving provisions.
👉 Amendment = Modification, alteration, addition to, or deletion from an existing law while the principal law remains in force.
👉 In simple terms:
Repeal = Revoke
Amendment = Modify
📜 Customs Legal Development
👉 Proclamation No. 622/2009
⬇️ Repealed by
Proclamation No. 859/2014
⬇️ Amended by
Proclamation No. 1160/2019
⬇️ Further amended by
Proclamation No. 1425/2026
👉 Valuation Directive
🔹 Valuation Directive No. 158/2011 (E.C.)
➡️ Repealed by
Valuation Directive No. 1080/2025
👩⚖️ Practical Legal Point
A customs officer, importer, clearing agent, or legal practitioner should always verify whether the legal instrument being relied upon is currently in force, repealed, amended, or replaced.
📌 Know the law. Check its current status. Apply the correct provision.
https://t.me/Customlaws | 288 |
| 13 |  #የተሻሻለው የጉምሩክ አዋጅ ቁጥር 1425/2018 ስለ ዕቃዎች እና መጓጓዣ ውርስ ምን ይላል? | 260 |
| 14 |  #የጉምሩክ ማሸጊያና ልዩ ምልክት | 315 |
| 15 | የሰውን ፎቶ ወይም ቪዲዮ ያለፍቃድ ሶሻል ሚዲያ ላይ መፖሰት የሚያስከትለው የወንጀል ተጠያቂነት
⚖️⚖️⚖️⚖️⚖️⚖️⚖️⚖️⚖️⚖️⚖️⚖️
የሰውን ፎቶ ወይም ቪዲዮ ያለባለቤቱ ፈቃድ በማህበራዊ ሚዲያ (Social Media) ላይ መፖሰት በኢትዮጵያ ህግ መሰረት ከባድ የወንጀልና የፍትሐብሔር (የካሳ) ተጠያቂነት ያመጣል።
ድርጊቱ የሚዳኘው በዋነኝነት በ2008 ዓ.ም በወጣው የሳይበር ወንጀል አዋጅ (አዋጅ ቁጥር 958/2008)፣ በወንጀል ሕግ (2004) እና በፍትሐብሔር ሕግ ነው፡፡
1. በወንጀል ሕግ የሚያስከትለው ተጠያቂነት
🔹 የሳይበር ወንጀል አዋጅ (አዋጅ ቁጥር 958/2008)፦
ስም ማጥፋትና ክብርን መንካት (አንቀጽ 13)፦ የሰውን ምስል ወይም ቪዲዮ በመጠቀም የሰውን ስምና ክብር የሚነካ ወይም የሚያዋርድ መረጃ ማሰራጨት እስከ 3 ዓመት በሚደርስ እስራት ወይም በመቀጮ ያስቀጣል።
የግል ሕይወት ምስጢርነትን መጣስ (አንቀጽ 14)፦ የአንድን ሰው የግል ሕይወት የሚያሳይ ምስል ወይም ቪዲዮ ያለ ፈቃድ ማሰራጨት ከ 1 ዓመት እስከ 5 ዓመት በሚደርስ ጽኑ እስራት ያስቀጣል።
ምስልን በማቀናበር (Edit/AI) ማሰራጨት፦ የሰውን ፎቶ በመቀየር ወይም በማካበብ ሰውን ለመጉዳት ከተለጠፈ ቅጣቱ የበለጠ የከበደ ይሆናል።
🔹 የኢፌዴሪ ወንጀል ሕግ (2004)፦
ስም ማጥፋት (አንቀጽ 613)፦ በማንኛውም መንገድ የሰውን መልካም ስም የሚያጎድፍ ነገር ማሰራጨት በጥፋተኝነት ያስጠይቃል።
እፍረተ-ከንቱ ምስሎችን ማሰራጨት (አንቀጽ 640/641)፦ የሰውን ነውረኛ ፎቶ ወይም ቪዲዮ ያለፍቃድ ማሰራጨት (Revenge Porn) እስከ 5 ዓመት ወይም ከዚያ በላይ ጽኑ እስራት ያስቀጣል።
2. በፍትሐብሔር ሕግ የሚያስከትለው ተጠያቂነት (የካሳ ጥያቄ)
ተጎጂው ግለሰብ በፍትሐብሔር ሕግ (አንቀጽ 2032) መሠረት፦
የሞራል ካሳ፦ ለደረሰበት የስነ-ልቦና ጉዳትና የእፍረት ስሜት የገንዘብ ካሳ መጠየቅ ይችላል።
የቁሳቁስ ካሳ፦ ፎቶው በመፖሰቱ ምክንያት ከስራ ቢሰናበት ወይም የገንዘብ ጉዳት ቢደርስበት ካሳ የማስከፈል መብት አለው።
ምስሉ እንዲወገድ የማድረግ መብት፦ ድርጊቱ እንዲቆም፣ ምስሉ እንዲሰረዝ እና ይቅርታ በይፋ እንዲጠየቅ ማድረግ ይቻላል።
3. ሕጋዊ ሊሆኑ የሚችሉ አጋጣሚዎች
ለሕዝብ ጥቅም ሲባል፦ ወንጀለኛን ለመያዝ ወይም የጠፋን ሰው ለመፈለግ በሕግ አስከባሪዎች የሚደረግ ከሆነ።
በሕዝባዊ መድረክ ላይ ያለ ምስል፦ በባህሪው ለሕዝብ ክፍት በሆነ ትልቅ ስብሰባ ላይ የተነሳ ፎቶ ሆኖ፣ የተወሰነን ግለሰብ ለማጥቃት ካልተፈለገ።
💡 ማጠቃለያ፦ የሰውን ምስል ያለባለቤቱ እውቅና ማህበራዊ ሚዲያ ላይ መፖሰት ከእስራት እስከ ከፍተኛ የገንዘብ ካሳ የሚያስከትል የሳይበር ወንጀል ነው።
https://t.me/Customlaws | 420 |
| 16 | 🚘 DUTY-FREE VEHICLE IMPORTATION FOR DEVELOPMENT PROJECTS
📜 Directive No. 942/2023
👉 What does Directive No. 942/2023 regulate?
It determines WHO may obtain duty-free vehicles, WHAT TYPE of vehicles may be obtained, HOW MANY may be obtained, and FOR WHAT PURPOSE they may be used.
Directive No. 942/2023 regulates the type and quantity of vehicles that may be imported or purchased duty free for qualifying development projects in Ethiopia. The incentive is not a general right available to every importer; it applies only to beneficiaries and projects that satisfy the requirements of the Directive.
👉 Who is eligible? Under Articles 4–15, qualifying investors engaged in activities such as manufacturing, agriculture, logistics, construction, tourism and hospitality, ICT, electricity, education, health, railway infrastructure, architecture and engineering may benefit from the vehicle incentive. Mining is separately regulated under Articles 16–18, while public bodies and CSOs are addressed under Articles 19–21.
👉 Having an investment or business license alone does not automatically entitle an applicant to a duty-free vehicle; the project and requested vehicle must fall within the applicable provisions of the Directive.
👉 What vehicles qualify? Article 2 defines the relevant vehicle categories, including buses, minibuses, midi-buses, delivery vans, trucks, motorcycles and special-purpose vehicles. However, Article 3 excludes certain vehicles, including double-cabin and station-wagon vehicles. Therefore, the actual type and classification of the vehicle must be verified before granting the exemption.
👉 How many vehicles may be imported? There is no single quantity applicable to all beneficiaries. The permitted quantity is determined according to the investor’s activity and the relevant Schedules One–Nine, taking into account criteria such as project size, capacity, classification, number of permanent workers and other sector-specific requirements. For example, under Article 11 and Schedule Five, electricity-generation projects may receive 2 trucks for up to 50 MW, 3 trucks for above 50 MW up to 150 MW, and 4 trucks for above 150 MW.
👉 Therefore, the quantity must be determined from the applicable Schedule, not simply from the importer’s request.
👉 For what purpose may the vehicle be used? Under Article 24(1), a duty-free vehicle must be used only for the purpose for which the exemption was granted. If the vehicle is diverted to another purpose, Article 24(2) provides for customs-law consequences, including applicable penalties and payment of the duties and taxes due on the vehicle.
⚖️ CUSTOMS ASSESSMENT RULE: Before approving duty-free treatment, verify (1) the beneficiary, (2) the approved project/activity, (3) the vehicle type, (4) the authorized quantity under the relevant Schedule, and (5) the intended purpose of use.
👉 WHO + PROJECT + VEHICLE + QUANTITY + PURPOSE = DUTY-FREE ELIGIBILITY
https://t.me/Customlaws | 329 |
| 17 |  بدون متن... | 328 |
| 18 | 👉 Subject: Implementation of the Export Trade Duty Incentive Schem
Pursuant to Export Trade Duty Incentive Proclamation No. 768/2012 (as amended) and Directive No. 86/2013 issued for its implementation, a beneficiary of the Export Trade Duty Incentive Scheme is required to process the raw materials imported under the scheme into finished products and export those products within one year from the date the raw materials are released to the beneficiary.
👉 However, the Commission may, taking into account the nature of the raw materials, extend this time limit for an additional period. If the beneficiary fails to fulfill the obligation within the prescribed or extended period, the customs duty and taxes payable on the unused raw materials, together with the applicable penalties, shall be paid in accordance with the law.
Nevertheless, some beneficiaries of the scheme have failed to discharge their obligations. Although the outstanding account should be settled in a timely manner in accordance with the Proclamation, the Export Trade Duty Incentive Unit at branch offices has been reporting only the quantity of unused raw materials by letter.
As a result, this practice has created gaps in clearly identifying the liabilities of beneficiary organizations and in carrying out effective follow-up and debt collection.
Accordingly, with respect to organizations that imported inputs under the Export Trade Duty Incentive Scheme but were not granted an extension in accordance with the Proclamation, the Goods Clearance Units are hereby instructed not only to report the quantity of unused raw materials but also to give priority to calculating the amount of debt payable by each organization at the relevant time.
The calculated debt shall promptly be communicated to the Debt Collection Unit to facilitate timely recovery of the outstanding amount | 369 |
| 19 | SYSTEM OF TARIFF IDENTIFY.xlsx | 295 |
| 20 | የጉምሩክ ማሸጊያና ልዩ ምልክት
የጉምሩክ ኮሚሽን ከወደብ ወደ መዳረሻ ጣቢያዎች ጭነቶች በሚጓጓዙበት ጊዜ ዕቃዎችን ለመጠበቅ የማሸጊያ እና ልዩ ምልክት ያደርጋል፡፡ ኮሚሽኑ ለማሸግ የሚጠቀምባቸው ማሸጊያ ወይም ልዩ ምልክት እንደ አስፈላጊነቱ የሚከተሉትን መስፈርቶች ማሟላት ይኖርበታል፡-
- በቀላሉ ለማንበብና ለመለየት የሚቻል፣
- ካልተሰበረ ወይም ካለተነሣ በስተቀር ዕቃ ለማውጣትም ሆነ ለማስገባት የማያስችል፣
- የኤሌክትሪክ ሲል ካልሆነ በስተቀር ለአንድ ጊዜ ብቻ አገልግሎት የሚሰጥ፣
- የጉምሩክ ማሸጊያ ወይም ልዩ ምልክት መሆኑን የሚያሳይ " ETH-CUSTOMS" የሚል የእንግሊዘኛ ጽሑፍ፣ ኮድና ተከታታይ ቁጥር ያለው፣
- ለማሸግ ወይም ለመቆለፍ አመቺ የሆነ እና
- ለዕቃው ደህንነት አስፈላጊ ነው ብሎ ኮሚሽኑ የሚወስነው ሌላ መስፈርት፡፡
መታሸግ ያለባቸው ጭነቶች
ከዚህ በታች የተመለከቱት የትራንዚት ዕቃዎች በጉምሩክ ማሸጊያ መታሸግ አለባቸው፡-
* በኮንቴነር ወይም በዝግ የባቡር ፉርጎ ተጭኖ የሚጓጓዝ ዕቃ፣
* በሸራ ተሸፍኖ የሚጓጓዝ ዕቃ፣
* ነዳጅና የነዳጅ ውጤቶች፣
ከላይ የተዘረዘረው እንደተጠበቆ ሆኖ ማንኛውም የትራንዚት ዕቃ በቀላሉ ሊሰበር ወይም ሊቀሸብ ወይም ሊለወጥ የሚችል ከሆነ እና/ወይም የዓለም አቀፍ ስምምነት የሚከለክል ካልሆነ በስተቀር በጉምሩክ ማሸጊያ መታሸግ ይኖርበታል፡፡
በውጪ አገር የጉምሩክ ሲል የታሸገ ጭነት እሽጉ በቂ ወይም አስተማማኝ አለመሆኑ ከተረጋገጠ ወይም ጉምሩክ እሽጉን ከፍቶ ከመረመረ ጭነቱ በጉምሩክ ማሸጊያ መታሸግ ይኖርታል፡፡
የማይታሸጉ ጭነቶች
ከዚህ በታች የተመለከቱት የትራንዚት ዕቃዎች በጉምሩክ ማሸጊያ ሳይታሸጉ ሊጓጓዙ ይችላሉ፡-
o ትልልቅ የፋብሪካ እና የፕሮጀክት ማሽነሪዎች፣
o የብረት ጭነቶች፣
o ያለ ኮንቴነር ተጭነው የሚመጡ ተሽከርካሪዎች፣
o በውጪ አገር ጉምሩክ ማሸጊያ በትክክል የታሸገ ዕቃ፣
o በተሽከርካሪ የሚጫን የዕርዳታ እህል፣ ማዳበሪያ እና ድንጋይ ከሰል፣
o ለትራንዚት ቁጥጥር አመቺ የሆኑና በግልጽ የሚታዩ ሌሎች ጭነቶች፡፡
o የዕቃ መያዣ ወይም ማጓጓዣ የታሸገበት የጉምሩክ ማሸጊያ የተፈታ ወይም የተነሳ ወይም የተቀየረ ወይም የተበጠሰ እንደሆነ በመግቢያ በር ወይም በመተላለፊያ መስመር የሚገኝ የጉምሩክ ቅ/ጽ/ቤት ወይም ጣቢያ ምትክ/ተጨማሪ ማሸጊያ ያደርጋል፣
ከላይ የተገለፀው እንዳለ ሆኖ የተፈታውን ወይም የተበጠሰውን ወይም የተነሳውን ማሸጊያ መተካት ሳይቻል ሲቀር ወይም በስካኒንግ ማሽን ፍተሻ መሠረት የጎላ የዕቃ ልዩነት መኖሩን የሚያመላክት መረጃ ሲገኝ ወይም ቅ/ጽ/ቤቱ ወይም ጣቢያው በደረሰው መረጃ መሠረት እጀባ እንዲደረግ ሲወስን በቅ/ጽ/ቤቱ ወይም በጣቢያው የጉምሩክ ማሸጊያ በማሸግ ታጅቦ ወደ መዳረሻ ጣቢያው እንዲጓጓዝ ይደረጋል፤ ለሚታጀበው ዕቃ የሚወጣው ወጪም ዕቃውን በሚያሳጅበው የጉምሩክ ቅ/ጽ/ቤት ወይም ጣቢያ የሚሸፈን ይሆናል፡፡ | 369 |
