29
1. 1. 1. 1. 15.01 15.15 100 40 30% 15.16 100 40 0.5 40% 15.17 100 40 0.5 50% 2. 17.01 1701.1200 ( ) 20% 1701.1400 1701.9100 1701.9900 17.02 1702.2000 17.04 1704.1000 30% 17.04 1704.9000 3. 3. 3. 3. 18.06 1806.1000, 1806.2000, 1806.3100, 1806.3200, 1806.9090 30% 4. 4. 4. 4. https://chilot.blog

Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

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Page 1: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

���������������� ������������ �������� � �� ����� �� ����� �� ����� �� ���� ��� ������ ������ ������ ���

1.1.1.1. ��� ������ ������ ������ ���

15.01

�!

15.15

"#$��� �%�&' !100 $(# ��� 40 $(# *�# �+",

-./�0 �� �1� *�# �-./�0 23� �,4� !%",5+�

�$"6 7� "8*2 �8�9: � ��-� *�# ����:� ���

���; � � �<= %>�? �@AB

30%

15.16

"#$��� �%�&' !100 $(# 7� 40 $(# *�# �+",

-./�0 �� �1� *�# 0.5 $(# *�# �+", "@� FG

�H� 23� �1�; *�# �-./�0 23� �,4� !%",5+�

�$"6 7� "8*2 �8�9: +!I: *�# JK +JK

L�0MG� �%N�O+� � ��-� *�# ����:� ��� ���

40%

15.17

"#$��� �%�&' !100 $(# 7� 40 $(# *�# �+",

-./�0 �� �1� *�# 0.5 $(# *�# �+", "@� FG

�H� 23� �1� 8�&��;

50%

2. �R� � �R� � �R� � �R� � !�R�!�R�!�R�!�R� �%ST�%ST�%ST�%ST �UV�UV�UV�UV #$WB#$WB#$WB#$WB

17.01

1701.1200

8�X�# ���� �R� (+��R�# H� +5-Z �:� �%�&')

\7��� -�N#�] 8^: �R� � 8^: *"7; 20%

1701.1400

1701.9100

1701.9900

17.02 1702.2000

17.04 1704.1000 8�`a] �R� b�3# 3��3#

30% 17.04 1704.9000

!�R� �%ST �UV #$WB �V cd7� V#�; aae

�f"3c�

3.3.3.3. cd7��cd7��cd7��cd7�� aaeaaeaaeaae 1"3c�1"3c�1"3c�1"3c� �#$��#$��#$��#$� g$hABg$hABg$hABg$hAB

18.06

1806.1000,

1806.2000,

1806.3100,

1806.3200,

1806.9090

cd7�� aae 1"3c� �#$� g$hAB; �=k��� �=J8�

#$WB� -�N#� 30%

4.4.4.4. lm� "�7- �,nBlm� "�7- �,nBlm� "�7- �,nBlm� "�7- �,nB

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Page 2: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

���������������� ������������ �������� � �� ����� �� ����� �� ����� �� ���� ��� ������ ������ ������ ���

21.06 2106.9040 lm� "�7- �,nB 25%

5.5.5.5. �,nB� ob�AeB�,nB� ob�AeB�,nB� ob�AeB�,nB� ob�AeB

5.1.5.1.5.1.5.1. �:d: �:3 �,nB�:d: �:3 �,nB�:d: �:3 �,nB�:d: �:3 �,nB

22.01

2201.1000 �peB] �%5�M *�# q� q(Z �8 0� �peB � &g

17c� �peB �R� *�# 8�56 1:%N�O3c� *�#

� # �rs(c� 1:%tOu +U��a ��Zuvv

15%

2201.9000

22.02

2202.1000 �R� *�# f7 8�56 17c� *�# � # �rs(c�

�%tOu �8�0� �peB� &g 17c�] � 8�c�# �:d:

�:3 �,nB; !���:�� !(/ V8w � �qeB�

@��� "x1yy: !%�&z �,nB �{

25%

2202.9990

2202.9100 �:d: �:3 b( 25%

5.2.5.2.5.2.5.2. ��:d: �,nB� ob�AeB��:d: �,nB� ob�AeB��:d: �,nB� ob�AeB��:d: �,nB� ob�AeB

22.03 2203.0000

8�c�# b(] �x5K �,nB (o|�] }�] ~0] ?�� b()] �x5K �,nB� ��:d: �:3 �,nB 0�:2] ����] f�B !b( &� %�--� �H4 �,nB] lm� b(] /r � 0��� (��:d: ��� !5 +�A 1:+",)

40% *�#

+��� ��

11 !�"�

��l

�+",��

JK +JK +�S� ��� ++�" S�� �%�O% b(

35% *�#

9 ��

+���

!�"� ��l

�+",��

22.08 2208.9010

�p� -�N#� b1�� !��t� 75% �x="� +�S� ��� $��� �%�O% b(

30% *�#

8 ��

+���

!�"� ��l

�+",��

22.04 2204.1000 8�c�# !*�� �� �%�&' *��] ,�a( *�� V#�]

�*�� ,h 00] �x57 �*�� ,h � f�B 40%

2204.2100

https://chilot.blog

Page 3: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

���������������� ������������ �������� � �� ����� �� ����� �� ����� �� ���� ��� ������ ������ ������ ���

2204.2200 (/eB� +87� �xST ��:d: �,nB

2204.2900

�p� -�N#� b1�� !��t� 75% �x1="� +�S� ���

$��� �%�O% �*�� ,h 30%

2204.3000

22.05 2205.1000

2205.9000

22.08 2208.3000 �x5K �,nB ("#-fv ot�] }�] ~0) �x5K �,nB�

�:d: �:3 �,nB 0�:2] +��� !80 +�A �+", *�#

1�q ��a/ 1"� +3=�� 1:%"*, ��: �:d:]

ob�AeB] �!�� � f�B ob�A 17c� �,nB] +���

!80 +�A �+", *�# 1�q ��a/ 1"� +3=�� �%"*,

��: �:d:] ob�AeB] �!��] ��� � f�B ob�A

17c� �,nB] ���] G�] ���] �0a] !%�77 ���d(

�S| �@� �%S� O#� �^�AB

80%

22.06 2206.0000

22.07 2207.1000

22.08

2208.2000

2208.4000

2208.5000

2208.6000

2208.7000

2208.9090

22.07 2207.2000 8�c�# ���� ��= �:d: 60%

6.6.6.6. �#3H� ��#3H �@AB�#3H� ��#3H �@AB�#3H� ��#3H �@AB�#3H� ��#3H �@AB

24.01

2401.1000

��#3H 2,:] 1:%5+O! �#3H] ��#3H �|w 20% 2401.2000

2401.3000

24.02

2402.2000 o&(

30% + 5

�� + Z$

(20 /)

2402.1000

o&�] o&���] +�W �xN� �#3H] �O� � f�B

8�c�# ���3H #�AB

30% +

+�� $(#

�� 250

2402.9000

2403.1900

2403.9100

2403.9900

7.7.7.7. N�N�N�N�

25.01 2501.0010 N� 25%

https://chilot.blog

Page 4: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

���������������� ������������ �������� � �� ����� �� ����� �� ����� �� ���� ��� ������ ������ ������ ���

2501.0090

8.8.8.8. �8 0� �|h] �8 0� ��� � �8 0� �@AB�8 0� �|h] �8 0� ��� � �8 0� �@AB�8 0� �|h] �8 0� ��� � �8 0� �@AB�8 0� �|h] �8 0� ��� � �8 0� �@AB

27.10

2710.1200

��<� %( *�# ���] }�M: %( *�# ���] &����

�\%� �^�AB] ���M^7� �|h] �7: ��AB� g$hAB] 30%

2710.1910

2710.1920

2710.1950

2710.2010

2710.2020

2710.2050

9.9.9.9. ZAeB]ZAeB]ZAeB]ZAeB] A�f�A�f�A�f�A�f� >%��]>%��]>%��]>%��] ��h����h����h����h�� �RR1�RR1�RR1�RR1 g$hAB�g$hAB�g$hAB�g$hAB� �@AB�@AB�@AB�@AB

33.03

33.04,

33.05

3303.0000

3304.1000,

3304.2000,

3304.3000,

3304.9100,

3304.9900,

3305.2000,

3305.3000,

3305.9000,

3307.2000,

3307.3000,

3307.4100,

3307.4900,

3307.9000

ZAeB] A�f� >%��] ��h�� �RR1 g$hAB�

�@AB; q� ���� � y#� ��N#�#

100%

10.10.10.10. �BAB�BAB�BAB�BAB

36.04 3604.1000 �BAB 100%

11.11.11.11. �^7�`� !O�AB (���:)�^7�`� !O�AB (���:)�^7�`� !O�AB (���:)�^7�`� !O�AB (���:)

39.23, 3923.2110, �^7�`� !O�� (���:) 40 birr per

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Page 5: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

���������������� ������������ �������� � �� ����� �� ����� �� ����� �� ���� ��� ������ ������ ������ ���

39.23 3923.2910,

3923.2910,

3923.2920

kg

12.12.12.12. F8eBF8eBF8eBF8eB

40.11

to

40.13

4011.1000

to

4013.9090

!7�`� �%q� �%�!�a� F8eB

5%

13.13.13.13. +U��a �%5+O� N�� N�2�+U��a �%5+O� N�� N�2�+U��a �%5+O� N�� N�2�+U��a �%5+O� N�� N�2� �N�� N�2 �@AB�N�� N�2 �@AB�N�� N�2 �@AB�N�� N�2 �@AB

50.07

5007.1010

Z#� N� B] �%��� �%5�M ¡�] ¡� ��q" N�2]

����] ¡�] �r�� �%tOS +!I: *�# JK +JK !��

�%q( N�2] �"# �%�!O *�# ��%�+� N�2]

+8�X�# ��� ��� �U�) �% O,] ��0:��] ��¢7]

�:&:��] £�] �,O¤¥ :�� � f�B +U��a �%5+O�

%�--� N� B; !�F+�� �¦'r �{

8%

5007.1090

5007.2010

5007.9010

5007.9090

51.11

to

51.13

5111.1110

to

5113.0090

52.08

to

52.12

5208.1100

to

5212.2500

53.09

to

53.11

5309.1190

to

5311.0090

54.07

to

54.08

5407.1010

to

5408.3400

55.12

to

55.16

5512.1110

to

5516.9400

https://chilot.blog

Page 6: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

���������������� ������������ �������� � �� ����� �� ����� �� ����� �� ���� ��� ������ ������ ������ ���

58.01

to

58.11

(Except

58.08),

5801.1000

to

5811.0000

(Except

5802.1100,

5804.1010)

59.01

to

59.11

(Except

59.02),

5901.1000

to

5911.9000

(Except

5902.1000,

5902.2000,

5902.9000)

57.01

to

57.05

5701.1000

to

5705.0000

8.2. #��£B 30%

60.01

to

60.06

6001.1000

to

6006.9000

8.3. �%qª :�¢B 8%

62.01

to

62.19

6201.1100

to

6217.9000

63.01

to

63.04

6310.1000

to

6304.9990

14.14.14.14. ���Iy:���Iy:���Iy:���Iy: �+3eB]�+3eB]�+3eB]�+3eB] !2,�B�!2,�B�!2,�B�!2,�B� !/eB�!/eB�!/eB�!/eB� �%q��%q��%q��%q� �eB �eB �eB �eB

67.02 6702.1000,

6702.9010,

��`Iy: �+3eB] !��`Iy: �+3eB] 2,�B� /eB

� � �<= ��B] !��`Iy: �+3eB] !2,�B *�# 10%

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Page 7: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

���������������� ������������ �������� � �� ����� �� ����� �� ����� �� ���� ��� ������ ������ ������ ���

6702.9090 !/eB �%«� �eB

15.15.15.15. �q�] �q�] �q�] �q�] � ��-� � � ��-� � � ��-� � � ��-� � �¬��`��¬��`��¬��`��¬��`� N��N��N��N�� N�2N�2N�2N�2 8��1:8��1:8��1:8��1: ­u�­u�­u�­u�

67.03

67.04

6703.0000

6704.1100,

6704.1900,

6704.2000,

6704.9000

�q� ­u�] �q� ­u� �|w] ®$] ���� ¯#] ���� ­u�]

���� 2�0�] ���� ZU�B] � ��-� ­u�] !¬��`�

N�� N�2 8��1�B �%q� ­uMB

40%

16.16.16.16. ����A�� �����A� �@AB����A�� �����A� �@AB����A�� �����A� �@AB����A�� �����A� �@AB

68.11,

68.12,

68.13

6811.4000,

6812.9100,

6812.9200,

6812.9300

6812.8000,

6812.9900,

6813.2000

!����A� ox�A] !¬K�� U�+� ox�A *�# �<=�

!�-qK �%q� �eB] +U��a �%q� �����A� U�+MB]

�t3c� ����A� *�# 8$�°�# a�W�� �H4 0�: B]

!�<= 0�: B *�# ����A� �%q� �eB ("#-f �MB

Z#� N� B] :�¢B] +(� �x,"] 68eB &�±AB)]

�%,�!� bH4# 3�H4#] ����A� 17c� ��²1

�³�1eB

20%

17.17.17.17. �%5�M *�# a:c�0 �eB � �!+� *�# +!I: �!+� 0�&´B�%5�M *�# a:c�0 �eB � �!+� *�# +!I: �!+� 0�&´B�%5�M *�# a:c�0 �eB � �!+� *�# +!I: �!+� 0�&´B�%5�M *�# a:c�0 �eB � �!+� *�# +!I: �!+� 0�&´B

71.01

to

71.17

(Except

71.15)

7101.1000

to

7117.9090

(Except

7108.2000,

7115.1000,

7115.9010)

�%5�M *�# a:c�0 �eB] !!+� *�# +!I: �!+�

0�&´B] !!+� �OAB � +!+� �O� �"+� �OAB �%q�

µ�µnB� �eB; 2���Z S��� *�# S��� �H��

-�N#�

20%

18.18.18.18. ¶r´ �2O6 *�# 83· �³�1eB] ��f¶¸� ��V� ��+1eB] £A *�# ¶r´¶r´ �2O6 *�# 83· �³�1eB] ��f¶¸� ��V� ��+1eB] £A *�# ¶r´¶r´ �2O6 *�# 83· �³�1eB] ��f¶¸� ��V� ��+1eB] £A *�# ¶r´¶r´ �2O6 *�# 83· �³�1eB] ��f¶¸� ��V� ��+1eB] £A *�# ¶r´ a~(a~(a~(a~(

85.21

8521.1000,

8521.9010,

8521.9090

¶r´ �2O6 *�# 83· �³�1eB] �¶r´ `¹��

b�º# 3�º#

10%

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Page 8: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

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85.25 8525.8000 ��f¶¸� a~(] rG�: a~(] ¶r´ a~( �d�t� 10%

85.27

8527.1310 !0#» �2O6 *�# 8qx1 �³�1eB &� �%���

+!I: �%S�,J ��S�,x1 ��l���eB o1��¼c½ 10%

8527.1390 �/r´ 0#� ��V� ��+1 �³�1eB !0#» �2O6

*�# 83· �³�1eB &� �%��� f�B �³�1eB

10%

8527.1910

��V �¾�: #�V ³�s(c� ��(� �xBK �/r´ 0#�

��V� ��+1 �³�1eB +!I: �%S�,J ��S�,x1

��l���eB o1��¼c½

10%

8527.1990 ��V �¾�: #�V ³�s(c� ��(� �xBK �/r´ 0#�

��V� ��+1 �³�1eB

10%

8527.9920 �/r´ 0#� ��V� ��+1 �³�1eB !¶or *�# r<r

86*9 &� �%���

10%

85.28

8528.7210

��f¶¸� ��V� ��+1 �³�1eB �¶r´ �2O6 *�#

8�%7"I1 �-�1 &� �%��� H�½ +!I: �%S�,J]

��S�,x1 ��l���eB o1��¼c½

10%

8528.7220

�¶r´ �2O6 *�# 8�%7"I1 �-�1 &� �%��� H�½,

JK +JK %+��½ ��O¦] ��S�,x1 ��r���eB

o1��¼c½

10%

8528.7230 f�B] +!I: �%S�,J ��S�,x1 ��l���eB

o1��¼c½ 10%

8528.7290 3"�"# �f¶¸� 10%

85.28 8528.7300 \s�M# 10%

19.19.19.19. %Z!�a�eB%Z!�a�eB%Z!�a�eB%Z!�a�eB

87.0187.0187.0187.01 �(�%��(�%��(�%��(�%�

19.1.19.1.19.1.19.1. 3"��03"��03"��03"��0 ���:���:���:���: �(�%MB�(�%MB�(�%MB�(�%MB

8701.1021 1S"SK 0x1c� !�(� ��� 1:+", 100%

8701.1022 1S"SK 0x1c� !�(� ��� �+", �S� $� !q3� ���

1:+", 200%

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Page 16: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

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Page 17: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

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Page 18: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

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Page 23: Ethiopian Legal BriefA blog about Ethiopian Law · 2204.2200 ( /eB +8 7 x ST : d: ,nB 2204.2900 p - N# b1 ! ˙t† 75% x 1=" +S $˙ % O% * ,h 30% 2204.3000 22.05 2205.1000

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