THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

MINISTRY OF REVENUE

ETHIOPIAN CUSTOMS AUTHORITY (ECuA)

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Customs LAW

CHAPTER NINE

Powers and Duties of Customs Authority

Officers and Customs Police

58.  Powers and Duties of Customs Officer

1.      Customs officer while on his official duties shall have the following powers and duties:

a.       to stop and search means of transport carrying import, export or transit goods;

b.      to seize goods found concealed in the means of transport for the purpose of evading prohibition, restriction or duties; and if deemed necessary, detain the means of transport, the master of the means of transport or the owner of the goods for investigation;

c.       to enter and patrol at any port of entry or exit, international airport or customs warehouse operator, investigate any document and books of records related to import and export activities;

d.      to inquire and get proper reply from any passenger or employees of the means of transport about any goods in relation to importation or exportation; if there is a reason to suspect, examine their luggage;

e.       where there is a reason to suspect of hiding prohibited, restricted or dutiable goods in his body, carry out body search by similar sex, and seize goods found in contravention of the law, and detain the person for investigation;

f.        On authorisation of court, search business premises, warehouses, dwelling houses, documents and books of records of any person engaged in import or export trading business. Where goods or documents are found in contravention of the customs laws, seize such document and goods; if necessary, detain and investigate and owner of the goods, or lock the business premises or warehouses;

g.       To seize duty free goods transferred to other person in contravention of the rules laid down in this proclamation and detain the person who transferred it.

2.Where goods in contravention of customs laws are seized in the absence of the owner or person responsible, the Authority shall immediately call by notice for the appearance of the owner or person responsible for the goods seized;

3.Any right of the owner or agent in relation to the goods seized shall be barred, if not appeared or instituted legal action within 30 days from the date of issuance of the notice;

4.Customs officer shall wear uniform, and hold special identity or identification card while carrying out his official duties specified in this Article;

5.Customs officer shall be assisted by customs police while carrying out his official duties.

59.Powers and Duties of Customs Police

Customs Police shall:

1.      Seize goods and detain persons moving in contravention of customs or any other laws that are enforced by the Authority;

2.      Investigate any customs offences and shall forward his report for the necessary legal action;

3.      Customs Police in enforcing customs laws shall have the powers and duties vested to regular police force in the criminal procedure code.

60.Using Force

Customs police shall use reasonable force:

1.      to stop and detain any person who overruns customs stations, or transport goods out of customs transit routes to evade prohibition, restrictions or duties on the goods;

2.      To detain any person who obstruct customs officer while searching in the discharge of his responsibilities, and carry out the necessary search.

61.Customs Investigation and Institution of Proceedings

1.      Where and offence is committed against the provisions of customs laws or any other laws enforced by the Authority, customs police shall, seize the goods or detain the person found in contravention of the laws and carry out investigation, in accordance with the provisions of the criminal procedure code.

2.      Customs police shall forward the investigation report he made under sub-Article (1) of this Article to customs prosecutor or in case of serious offences, to the Attorney General.

3.      The Customs prosecutor who discharge his responsibilities under the strict supervision and follow-up of the Attorney general, shall institute criminal proceedings, in accordance with the criminal procedure code, in the country having jurisdiction.

PART FOUR

Offences Against Customs Activities

Sub-Section one

Offences Committed by Customs Employees

62.Corrupt and Relationship Practice

1.      Any customs officer or customs police who, by receiving a gift or by reason of correlation or by any other illegal relationships of mutual benefit:

a.       allow or attempt to allow the importation or exportation or prohibited, restricted goods or goods on which duties are not paid;

b.      Allow to accomplish customs formalities by false and deceitful customs declaration or supporting documents; reduce or attempt to reduce or obstruct payable duties and taxes; or co-operate on such similar activities; is punishable with rigorous imprisonment form 15 to 25.

2.A person who, after committing the offences specified under sub-Article (1) (a) and (b) of this Article, immediately reports of the corrupt practice with tangible evidence, before the goods are taken out of the customs area, may not be prosecuted for the offence he committed.

63.Abuse of Power

Any customs officer or customs police who, with intent to injure another person, hold on customs formalities or detain or put goods under custody, stop or delay the means of transport or commit other similar offences is punishable with rigorous imprisonment form 3 up to 5 years.

SUB-SECTION TWO

Offences Committed by Others

Chapter One

Offences against Provisions

Related to Means of Transport

64.Contravention by the Master of a Means of Transport

1.      Any master of the means of transport , who:

a.       fail to hand over passengers or cargo manifest with in the specified time to customs;

b.      gave access to any unauthorised person to the means of transport or;

c.       Caused the means of transport stay at customs port beyond the time for its departure without notifying and getting permission form the customs officer;

is punishable with fine form Birr 2,000 up to Birr 5,000.

2.Any master of a means of transport, who loads or unloads or attempts to load or unload goods in the absence of customs officer, is punishable with fine from Birr 7,000 up to 10,000 and imprisonment from 3 upped 5 years.

3.Any master of the means of transport:

a.       shall not move, import or export goods, out of Customs areas, or bring in or take out through customs station other than those prescribed or unload out of customs Port;

b.      who commits or attempts to commit offences specified under sub-Article (3) (a) of this Article is, without prejudice to the forfeiture of the goods, punishable with both fine form Birr 7, 000 up to Birr 10,000 and imprisonment from 3 upto 7 years,

4.Any master of a means of transports found passing goods through extra rooms attached to the inner or outer part of the body of the vehicles made for the purpose of hiding prohibited, restricted goods or goods not cleared of customs formalities or contraband goods is, without prejudice to the forfeiture of the goods found in it, punishable with both imprisonment form 7 up to 10 years and a fine equivalent to the taxes and duties payable on the goods.

CHAPTER TWO

Offences Against Provisions Related To Warehousing

65.Contravention by operator of licensed customs warehouse

Any person licensed by the Authority to carry out customs warehouse business, who:

1.      refuses to provide necessary work materials to customs officer assigned by the Authority; or

2.      permits unauthorised persons to enter the warehouse; or

3.      fails to keep books of record for the goods entered and removed from the warehouse in accordance with prescribed method of recording, and refuse to provide a report within the time specified by the Authority; or

4.      fails to renew customs warehouse license with in the time specified; or

5.      fails to remove goods form customs warehouse upon the accomplishment of customs formalities; or

6.      keep any goods in the licensed warehouse which should be transferred within the time specified to the Authority's warehouse;

is punishable with fine of Birr 2,000 for the first time offence; for the second time offence the fine shall be Birr 5,000 and the warehouse license be revoked.

CHAPTER THREE

Other Offences

66.Contraband

1.      Any person who commits contraband offence shall, without prejudice to the confiscation of the goods seized, be punishable with both rigorous imprisonment form 7 to 10 years and a fine equivalent to the duties and taxes which might be imposed on the goods found in contraband.

2.      Where the offence of contraband has been committed in collaboration with others or by the use of force, the punishment shall be, without prejudice to the forfeiture of the goods seized, form 15 to 20 years of rigorous imprisonment and a fine not less than the duties and taxes payable on the goods.

67.Fraudulent Activities

Any person who provide false information, delete, cancel, erase, prepare false documents or by any mischievous act with intent to deceive or defraud the Authority in connection with the goods imported or exported shall, without prejudice to the forfeiture of the goods fraudulently declared, be punished with both fine not less than the duties and taxes payable on the goods and rigorous imprisonment form 15 to 25 years.

68.Falsify Documents and Identities of the Authority

Any person who, with an intention to cause damage on customs or to get undue advantage for himself or to procure for a third person:

 

1.      Unlawfully distribute, use or possess forms, seals, identity cards, emblems, symbols or any identification of the Authority is punishable with both fine form Birr 10,000 up to Birr 20,000 and rigorous imprisonment form five to 10 years.

2.      Unlawfully prepared, distributed, used or possessed uniforms of the Authority is punishable with both fine or Birr 5,00 up to Birr 10,000 and rigorous imprisonment form 3 to 5 years.

69.  Opening of Parcels, Alteration and Removal of Marks a

Any person who, without being authorised by the appropriate customs officer:

1.      Removes or disconnects the fastenings affixed on the means of transport or container or remove, deface, cancel or alter the label affixed on the goods; open, break and mix up the goods with one another during in transit or arrival at customs port, shall be punishable with both fine from Birr 5,000 up to Birr 10,000 and with a rigorous imprisonment from 3 to 5 years, unless a severe penalty is imposed by other laws.

2.      Where the offence is committed in co-operation with two or more persons or by the use of force shall be punishable with both a fine specified in sub-Article (1) of this Article and rigorous imprisonment form 7 to 15 years.

70.Soliciting of Corrupt Practices

1.      Any person who offers, procures, or induces customs officer or customs police to do offences against the law or directives prescribed by customs law shall be punished with both, fine of Birr 5,000 up to Birr 10,000 and with rigorous imprisonment form 10 to 15 years.

2.      Any person who offers or procures to a customs officer or customs police so that the offences specified under sub-Article (1) of this Article be committed may not be prosecuted for the offence, where he immediately reports of the corrupt practice with tangible evidence before the goods are taken out form the customs area.

71.Obstruction of Customs Formalities

1.      Any person who, without good cause obstruct or hinder to the duties of customs officer not to investigate documents, to check and conduct examination of the means of transport and goods; prohibit to enter into the warehouse, business premises or dwelling houses; or who refuses to give reply to the inquiry made by the customs officer and resist to cooperage for investigation or interfere by any method so as to obstruct the duties of the customs officer, shall be punished with both, imprisonment form 1 to 3 years and to a fine of Birr 5,000 to Birr 10,000.

2.      Where the offence is committed in co-operation with two or more persons or with the use of arms, the punishment shall be a fine form Birr 5,000 to Birr 10,000 and rigorous imprisonment of 5 to 10 years.

72.Contravention of Responsibilities in Relation to Goods In Transit

Any person engaged in transit of goods, fails to report within the specified time to customs stations in route or at the customs port of termination about the goods in transit shall be punished with fine of Birr 5,00 for the first time offence. If the offence is committed for a third time, in addition to the payment of Birr 2,000 the license shall be revoked.

73.  Transfer of Duty-free Goods

Any person who transfers duty-free or temporarily imported duty-free goods to another or use for other purposes against the provisions of this proclamation shall, without prejudice to the forfeiture of the goods, be punished with an imprisonment of not exceeding 3 years.

74.  Possession of unlawful Goods

Any person who intentionally use, poses or keeps in the means of transport, warehouse, business premises, dwelling house or in his body; goods that are prohibited, restricted or unaccustomed shall, without prejudice to the forfeiture of the goods, be punished with both fine equivalent to the duty payable on the goods and rigorous imprisonment from 3 to 5 years.

75.  Unlawful Possession of Samples

Any person who, with intent to get undue advantage for himself or to procure for others or with intent to cause harm on others, or who does not return or who uses or cause to destroy sample goods, is punishable with both fine form Birr 3000 upto Birr 5000 and rigorous imprisonment from 2 upto Birr 5000 and rigorous imprisonment form 2 upto 5 years, without prejudice to the payment of the value of the goods and duties and taxes payable on the goods.

76.  Enter without permission to Customs Warehouse or means of Transport

Any person who enters to customs warehouse or to means of transport arrived at customs port without permission shall be punished with a fine of upto Birr 500.

77.  Applicability of other Laws

Irrespective of the penalty provisions of this section, the penalty provisions of penal code or other relevant laws shall be applicable to offences they impose severe penalty.

PART FIVE

Miscellaneous Provisions

78.  Evidence

Documents prepared by the World Customs Organisation in relation to classification of goods shall be deemed as conclusive evidences.

79.  Forms

1.      Any document necessary for the accomplishment of customs formalities shall be prepared, published and distributed only by the Authority.

2.      Unless with due authorisation of the Authority, possession, and distribution of customs forms shall be prohibited.

80.Customs Clearing Agent

1.      Customs Clearing Agent shall be responsible to accomplish customs formalities and for the payment of duties and taxes in relation to import and export goods.

2.      Notwithstanding to the provisions of sub-Article (1) of this Article, goods that need not have declaration as prescribed by the Authority may be cleared by the owner in the absence of customs clearing Agent.

81.  Duty to Cooperage

Any person shall have the duty to cooperage, with employees assigned by the Authority, so that they discharge their official duty efficiently.

82.Providing Information to Customs

1.      Any person, who has information about prohibited, restricted or unaccustomed or contraband goods entered in contravention of this Proclamation shall immediately inform to the nearest customs.

2.      The secrecy of the information supplied and the identity of the informant shall not be disclosed.

3.      Where goods subject to forfeiture are seized in accordance with the information supplied to the Authority, pursuant to sub-Article (1) of this Article, the informant

83.Complaints

Any person who has grievances against the performance of customs may lodge his complaints to the Authority.

84.Issuance of Regulations

The Council of Ministers may issue regulations for the implementation of this Proclamation.

85.Repealed and Inapplicable Laws

1.      The following are hereby repealed;

a.       Customs and Export Duties Proclamation No. 39943;

b.      The Proclamation to Consolidate and Amend the Law Relating to Customs Proclamation No. 145955;

c.       Customs and Export Duties Measurement Regulations No. 48/1944;

d.      Customs Working Hours Regulation No. 169/1952.

2.Any other laws, regulations, directives or practices inconsistent with the provisions of this Proclamation shall have no effect on matters covered hereunder.

86.  Effective Date

This Proclamation shall enter into force as of the 13th day of February, 1997

Done at Addis Ababa, this 13th day of February 1997.

NEGASO GIDADA (DR.)

PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

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