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FEDERAL NEGARIT GAZETA
OF THE FEDERAL D£MOCRATIC REPUBLIC OF ETHIOPIA
l\.(:'l\+1;' qOP-r <I:'I'C I~
/lh.-rr-k.r t..Y..t.I\'E.Il hMlJ''E ~To/Jl\.h 6'h Year No. 11 ,
1t.lll\ hIIll ..,J;C r!.i.,,'} n!f.1~
DDIS ABABA -1Od. Dece~ber,
f .n1l.f1 +witr-:f C fI.-r mllotH t'w"l 199

lPJ(D-6liJ.
CONTENTS
--
f"'l.tl\-rc.':f 9"hc fI.""'-":'}-I1<I:'I'CY!i/mf.1~ q'I9'"
Council of Ministers Regulations No. 59/1999
WY.h1C f"7.11}- b.+1'";(' ",I.'. +~"7t
.".1'1' "7l\h.c.,r Payment of Sur-Tax on Import Goods Council of
f"'l.tl\-rc.':f 9"nc fI.-r -":1-11 1~ ~if.H1~
"""""""'"
Ministers Regulations Page 1192

f"'l.tl\-rc.':f 9"nC fI.-r -":1o/J <I:'I'C Y!i/I!if.n

COUNCIL OF MINISTERS REGULATIONS NO. 59/1999
wy, h1C 1I"'l.11}- b:J>1':f 1\,1.'.+'~1."7t
"'l'l' ""7l\h.c.A fW"l COUNCIL OF MINISTERS REGULATIONS TO
f"'l.tl\'}c.':f 9"nC fI.-r -":1-11 PROVIDE FOR THE PAYMENT OF SUR-TAX ON
IMPORT GOODS
f"'l.tl\-rc.':f 9"nC fI.-r fh.-rr-kJ' t..Y..t.I\'E .Il'l"nt.
These Regulations are issued by the Council of Minis-
1'I.,r'E tT11l\.h 1tl\.c.~"'l. hit"-r1 P'A"I1'1 +"'I]C "OPwfl1
ters pursuant to Article 5 of the Definitions of Powers and
IIW"lQJ- h'P;(- <I:'}'C~/I!if.'!!'% h1"'~?;"1.5 1I+'PtJ-":f1f"'(I1:f
Duties of the Executive Organs of the Federal Democratic
hfl,rf9"'1 hOPJ;.I.~-I1P'Cq-r ql\9" h"'<t: t>ni,17!1 "7{J-":ot,r
Republic of Ethiopia Proclamation No. 4/1995 and Article 4
h'J';(- <I:'I'C;j;'f,/U!f.'!i:?; h'}<I'?i' !! lI+flmlD- P'A"I1 OPlPl-r
of the International Convention On the Harmonized
,l.'.tJ1 Y.1-11hW-'I';':A::
Commodity Description and Coding System Ratification
Proclamation No. 67/1993.
~. 1t6J!'C Cbl\
,l.'.tJY.1-11"W-":1t1C 11"7.111',),+1':f 1. Short Title
",I.'. +~V''lt "'l'l'
"7l\h.c..r f"'l.tl\-rc.':f 9"nC fI.-r -":1o/J<I:'I'C,Y!i/I!tf.1jf" These Regulations may be cited as the' 'Payment of
+111\0 l\.m."l\ ,I.'.:f"A:: Sur- Tax on Import Goods Council of Ministers
Regulations No. 59/1999."
~. f+~"7t "'l'l' +.c.~"7- Ft.
IIlltJ Y.1'1I f+"II\ID- +'~V"lt 2. Applicability of the Sur-tax
"'l'l' hlltJ 1I.+:f IIh1"'~
?; ~'l h+-":l1--r 1Il\+."C 1I"'l'l:fID-9" W-":h1C 1I"'l.11}- The S4r- Tax levied under these Regulations shall apply
b:J>1':f ",I.'. +.c.~"'l. ,I.'."'IA:: to all goods imported except those exempted under
Article 5 below.
f.' f+'L1."7t "'l'l' An
W-":h1C 1I"'l.1/1-b:J>1':f ",I.'. I TCfl1-r (~P'C IIOPf.) 3. Rate of the Sur-tax
'NL1."7t "'l'l' M+"I('. ,l.'.I'IIIMA:: Sur-tax of 10% shall be levied and collected on goods
imported.
n.<:. "';1, 2.~1
~;1t..,. ;JILIIJ 7'..".~. "!tn.?!
Unit Price
Negarit G.P.O.Box 80,001
 'lit l!if.n:ii: 4..1.&./:\ ";1&+ ;.JfLIIJ <IITC Hi ..,.IIC r!j +.. liilU ',"'.Federal NegaritGazeta- No.11
I, 10'" December, 1999-Page 1193

g. filtt..,: OOIP£-r 4. Basis of Computation

IlIlU f. 'HI oolPl-r t\D'J..h.c.t\OJo filtt.i:
"'~"'I~ +l'l' The basis of computation for the Sur-tax payable under
oolPl-r fiJ:I>OJoI
these regulations shall be the aggregate of:
fi' fl\..hf.."-tt:. 'P;JI I) CIF value;
!l' f""9"~h +l'l" 2) Customs duty;
f.' f7i,f~'i f"-hltf.1' ,"'hill Y:9"C f.tf'iA." 3) Sales and Excise tax, payable on the goods.
?;. h"'~"'It.OJo +l'l' .,., ilt\ootr"}
5. Exemption from the Sur-Tax
fi' h,w 1I:1':f f.,.oot\hi:-r h"'~"'I~OJo +l'l' ." I) The following shall be exempted from the Sur-tax:
f"'l.f.l"" f.tf'iA.1I (a) goods listed in the schedule attached with these
u) hf."}n-;JC ""f.,1 1ID'J..11'0J0lP"}ml:rt' f.,.n
Regulations;
lJ/~ iJ:I>9':f, (b) goods imported by persons or organizations
t\) lIiIt.., 1IJf.'r llOO"}"''''-r oooo~,
h""'r~h exempted from Customs duty by law or
.,., f.,.f.l.,.. ..,M1f1:f
+l'l' "'I' Y:C~"':f government directives.
fD'J...filoom-'P:fOJo iJ:I>9':f"
2) The Minister of Finance may at his discretion
!f' f"J"}'HI D'J..~iI-r~ IH.f.fJ/OJo lP"}ml:rt' f.,.oot\h
i:-'I'''} iJ:I>9':f 1'C1'C t\.~9"C increase or decrease the items listed under the
1IJf.9" t\.+"}iI
f.:fI\A." Schedule. attached with these Regulations.

6. Effective Date
i f. "}n- f"'l.O'iIl-r 'UL
f.1I f.'HI h:1'I1..,,.. These Regulations shall enter into force as of the 14thday
!i +"} Ii!f1!f 'i.9". "f.9"r: fB'i
,j of December, 1999.
f.11''i A.

h.llil hlllI "'}lC t!) +"} Ii!fU 'i.g". Done at Addis Ababa this 10'" day of December, 1999.

oot\iI U.'i'e MELES ZENA WI

fh.-rf-t.,f ~Y..t..I\'e .Il'l"ht..I\.,'e ~TlIt\.h PRIME MINISTER OF THE FEDERAL DEMOCRATIC
m:t>l\f. D'J..~iI-rC REPUBLIC OF ETHIOPIA

ITEMS EXEMPTED FROM SUR-TAX

"'~"'It. 4>l'l' (,,"C ;"hiI) f"'lf.oot\h,"':fOJo iJ:I>9':f
1'C1'C

Ii' foo~-'I- "'I}lII~,f9':f: l. Fertilizers;

!l' .,~~, 2. Petroleum;
f.' f~H'" f ilt1l,II"'IOOI\t\i'f"'7ihcl1~9':f "'I' t\.,.t\f 3. Motor Vehicles for freight and passengers, and special
h1A...,t\.-r fD'J..ID.t\-""lihCI1~9':f, purpose motor vehicles;
Ii' hf.r:TI\t;:f (fMC oo"}t>t..h'C'r: fm.c.C oo"}t>t.. 4. Aircraft, spacecraft, and parts thereof;
h.C':f "'I' f"'llJo htt:t\.:f). 5. Ships, boats and floating structures;
.
,. oo{:hflr'i "f.A.II~r:
2':' 6. Capital (Investment goods) - Goods conditionally
}. fl1":.;."'A. (fh. ,,}iiil-roo"}-r) iJ:I>9'r'- 1Ih.-rf-t.,
exempted from duty
. and tax by the Ethiopian Invest-
h. 'Jiiil-'l-oo'H 1It\,..A.II)"} IIh.A. h+l'l' .,., .~.
ment Authority.
f-""I-r ooll-r '11'- iJ:I>9'r 11;1=..

-ofICV"J'i"M9" "'/''''''1.1 ~c~'1' .+.,.-

PERHANENA SELAM PRINTING ENTERPRISI