Ethiopian Customs Commission

Customs Clearance Procedure and Support Directorate

CPC Manual

July, 2019
Addis Ababa, Ethiopia

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Acronyms
AGOA= African Growth and Opportunity Act
APC= Additional Procedure Code
ASSYCUDA= Automated System for Customs Data
CPC= Customs Procedure Code
EPC = Extended Procedure Code
EX = Export
GPC = General Procedure Code
IM = Importation
MOF= Ministry of Finance
MOTI= Ministry of Trade and Industry
NGO = Non Governmental Organization
UN= United Nations
USAID = United States Agency for International Development
TE = Temporary Export
TI = Temporary Import
WHT = Withholding Tax
VAT = Value Add Tax

Executive Summary
CPC is a acronym representing the customs procedure code. It designates a customs procedure
for which the goods is entering into a customs automation system in the customs territory. CPC
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is composed of seven digits and classified in to two parts. The first four consecutive digits
together represent extended procedure code which is an international code. The extended
procedure code of CPC denotes the type of customs procedure the goods passed and currently
passing under. The additional procedure code of CPC is represented by the last consecutive three
digits. APC is also known as National code. It has various purposes including duty and taxes
circumstances_ whether exempted or not, statistics, state of the goods and etc.

The CPC manual is developed to solve challenges associated with the usage of the code
especially second schedule and other duty free privileges and also to make it user friendly. In
addition to compiling the existing code from different sources like ASSYCUDA++, some new
CPC are also created and included in to the manual. Some code are replaced by other new CPCs
for statistical purpose and supposed to be disabled on the Customs Automation System. The
following tables show the new CPCs.

Table1: Private and public Investment sector (440 and 441)

440_ private investment

Manufacturing IM4 40 00 452 4000452

Agriculture IM4 40 00 453 4000453

Information and Communication IM4 40 00 454 4000454

Technology development
Electricity Generation, Transmission and IM4 40 00 455 4000455
Distribution
Hotels and Tourism IM4 40 00 456 4000456

Construction Contracting IM4 40 00 457 4000457

Real estate Development IM4 40 00 458 4000458

Education and Training IM4 40 00 459 4000459

Health Service IM4 40 00 460 4000460

Architectural and engineering Works, IM4 40 00 461 4000461

technical testing and analysis
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 Publishing IM4 40 00 462 4000462

Capital Goods Leasing Excluding leasing IM4 40 00 463 4000463

of motor vehicles
Other Investment Areas by private sector IM4 40 00 464 4000464

441_ Public investment

Manufacturing IM4 40 00 465 4000465

Agriculture IM4 40 00 466 4000466

Information and Communication IM4 40 00 467 4000467

Technology development
Electricity Generation, Transmission and IM4 40 00 468 4000468
Distribution
Hotels and Tourism IM4 40 00 469 4000469

Construction Contracting IM4 40 00 470 4000470

Real estate Development IM4 40 00 471 4000471

Education and Training IM4 40 00 474 4000474

Health Service IM4 40 00 475 4000475

Architectural and engineering Works, IM4 40 00 478 4000478

technical testing and analysis
Publishing IM4 40 00 479 4000479

Capital Goods Leasing Excluding leasing IM4 40 00 480 4000480

of motor vehicles
Other Investment Areas IM4 40 00 481 4000481

Table2: CPC for Transfer of goods under Industrial Park Scheme

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 CPC for Transfer of goods under Industrial Park Scheme

Sales of Raw Material due to force Majeure After Temporary

Importation for Inward Processing under voucher scheme.
EX9 90 52 R05 9052 R05

Sales of Raw Material due to force Majeure After

Temporary Importation for Inward Processing under bonded
manufacturing scheme EX9 90 52 R06 9052 R06

Sales of Raw Material due to force Majeure After EX9 90 52 R07 9052 R07
Temporary Importation for Inward Processing under bonded
export factory

Transfer of Raw Material after Temporary Importation for

Inward Processing under voucher scheme
IM5 52 90 R05 5290 R05

Transfer of Raw Material after Temporary Importation for

Inward Processing under bonded manufacturing scheme
IM5 52 90 R06 5290 R06

Transfer of Raw Material after Temporary Importation For

Inward Processing under bonded export factory
IM5 52 90 R07 5290 R07

Sales of Finished or semi-finished Goods as Deemed EX9 91 52 D05 9152 D05

Export After Temporary Importation for Inward Processing
under voucher scheme

Sales of Finished or semi-finished Goods as Deemed Export

After Temporary Importation For Inward Processing under
bonded manufacturing Scheme EX9 91 52 D06 9152 D06

Sales of Finished Goods as Deemed Export After

Temporary Importation For Inward Processing under Bonded
Export Factory Scheme EX9 91 52 D07 9152 D07

Sales of Finished or semi-finished Goods as Deemed Export

After Temporary Importation For Inward Processing
industrial park Scheme EX9 91 52 D08 9152 D08

Buying of finished/semi finished goods following Deemed IM5 52 91 D05 5291 D05
Export under voucher scheme.

Buying of finished/semi finished goods following Deemed IM5 52 91 D06 5291 D06
Export under bonded manufacturing scheme

Buying of finished/semi finished goods following Deemed IM5 52 91 D07 5291 D07
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Export under Bonded Export Factory Scheme

Buying of finished/semi finished goods following Deemed IM5 52 91 D08 5291 D07
Export industrial park Scheme

Table3 Disposal of goods from government warehouse

Disposal of goods from government warehouse after seizure, abandoned:

By sale through auction/bid IM9 90 71 446 9071446

Through transfer to government body/ IM9 90 71 447 9071447

Burning/burying IM9 90 71 448 9071448

1. Introduction
Customs procedures have three main divisions. These division procedures are termed as: transit
procedures, warehousing procedures and clearance procedures. Each division procedures are also
further classified into small declaration model categories. These declaration models are
combination of letters and numbers_ alpha numerical systems, for instance IM4. Among other
codes, Customs Procedure Codes (CPC) is the one used to describe the procedures and/or
regimes to which goods are to be entered and from which they have been removed. The CPC
signals to the system whether the declaration is for an import, an export, transit, warehousing or
any other circumstance possible in a Customs environment. The Code identifies by the system
how the data input from the declaration is to be handled and how the declaration is to be
processed.

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1.1 . Objective of the Manual

The purpose of this manual is to make clear how customs Procedure Codes (CPC) are being
applied either on incoming or on outgoing goods. Therefore, after beneficiaries are reading this
CPC Manual, they will be able to easily recognize to set CPC for each declaration lodgment:
This CPC Manual on ‘Customs Procedure codes' are largely categorized as:-
 Model of declaration;
 General Customs Procedure;
 Requested Procedure;
 Previous Procedure;
 Extended Procedure Code;
 Additional Procedure Code.
 CPC Components
 CPC structures
 Correlation between EPC and APC

2. Customs Procedure Codes/CPC/

2.1. Definition
Customs Procedure Code (CPC) is a seven digit code used to describe the procedure code and/ or
regime under which goods are being entered into and from which they have been disposed. The
CPC tells to the system whether the declaration is for an import, an export, transit, warehousing
or any other circumstance possible in a Customs environment. The Customs Procedure Code
tells to the system how the data input from the declaration is to be handled and how the
declaration is to be processed.

2.2. Purpose of Customs Procedure Codes – “CPCs”

The customs procedure code has a supreme importance on facilitation of trade and on overall
treatment of import and export goods.

Some of the purpose of the CPC includes:

 Facilitates provision of more detailed information

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  Triggers actions in the computer system
 International coding structure
 Identify the type of procedure for which the goods are entered and from which they came
 It provides and makes easy to accumulate statistical information.

2.3. CPC Structures

Customs Procedure Codes are structured using seven numerical characters. Starting from the first
digit - the highest (or broadest) level/ General Procedure code/ and working down, the seven
character code numbers can be constructed and linked to pre-programmed System 'Actions',
(such as procedures for temporary imports or warehousing), or to allow for specific taxation
treatments. By using precisely defined CPCs, special taxation outcomes can be managed by
writing individual taxation rules, linked directly to the CPC. to recap,

 The CPC is based on a 7-character code. The first group of 2 numbers is the Requested
Procedure. This is Customs method of treatment of the goods that is being requested /
asked. The second group of 2 numbers is the Previous Procedure. This represents the
previous Customs procedure, if any, under which the goods were entered or exited.
 The Requested Procedure plus the Previous Procedure = the Extended Procedure
 In addition, special national situations such as refund, etc. are managed by use of a 3 -
character National Code.

2.4. Model (type) of Declaration

Model of declaration is a table that links each CPC to the respective declaration category. By
using this link, the descriptions on screen (and on the declaration) take an import or export
format. The model of declaration screen allows description of the model type to be defined for
display to users. For example, IM4 is Import declaration, direct import and sets an alphanumeric
character as a prefix for the reference and assessment series.

When inputting data from a manual declaration in to ASYCUDA ++ modules or CMS

(MODCBR) the type of Declaration should be specified. The first numeric character of the CPC
signifies the general procedure code. This is an internationally agreed standard.

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 Table4: These general procedures can be easily seen from the table below.

Division of Customs Declaration

S. No Procedures Model Description Remark (Requirement)
1 Transit Procedure IM8 Inward Transit Insurance Bond
EX8 Outward Transit No duties and Taxes
2 Clearance Procedure Ex1 Permanent export No duties and Taxes
EX2 Temporary export Insurance Bond/optional/
EX3 Re- Export No duties and taxes
EX7 Export from customs No duties and taxes
warehouse
IM4 Entry for home use Duties & taxes
Duty free support letter
IM5 Temporary Importation Insurance Bond./optional/
IM6 Re-Importation Duties & taxes/optional/
3 Warehousing Procedure IM7 Ware housing(suspense) Insurance Bond
4 Other Procedures IM9 Other import procedures
EX9 Other export procedures

2.5. CPC Components

The CPC is made up of a series of numeric and alpha characters that is built up from left to right.
The first number is called the General Procedure; the first & second digits are termed as the
Requested Procedure; the third and the fourth digit is called the Previous Procedure. These all
four digit codes are collectively called the Extended Procedure.

2.5.1. General Procedure. (Standard Procedure)

This number combines with the second number to create the Requested Procedure. The third and
fourth numbers are called the Previous Procedure. Collectively the first four numbers are called
the Extended Procedure. There are then Additional Codes/National Procedure Codes that can be
added as the fifth through the seventh letters/numbers. The National Procedure is used for
statistical purpose and to define special taxation and exemption. The maximum length of any full
CPC is therefore seven numbers/letters. For instance,

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Table5 General Procedure Codes/GPC/

GPC Can create declaration model TYPES OF DECLARATION

0 Reserved Reserved
1 EX1 Permanent export
2 EX2 Temporary export
3 EX3 Re-export
4 EX7 Export from customs warehouse
5 IM4 Import entry for direct import
6 IM5 Temporary import
7 IM6 Re- importation
8 IM7 Entry for Customs warehousing
9 IM8 OR EX8 Transits
10 IM9 OR EX9 Other procedures
Generally each component of the CPC is described as below:
A) Extended procedure
Extended procedure is the name given for the first 4-digit CPC. The extended procedure is the
combination requested procedure and previous procedure in a 4-digit format. Entering the
requested procedure and selecting a previous procedure, creates the extended procedure. If there
is no previous procedure, code 00 is added to the requested procedure to create the extended
procedure. Example, extended procedure 5100.

1. Requested procedure
The Requested procedure is the first and second digits of the extended procedure. It defines the
procedure to which the goods on the declaration are to be subjected to at the time. In other
words, The requested Procedure, which comprises the 1st and 2nd numbers of the 4 digits in the
EPC which represents the customs procedure that is being asked for.

10 - Permanent export 51 - Temporary Import for return in unaltered state.

21 - Temporary export for return in unaltered state 52 - Temporary Import for inward
Processing

22 - Temporary export for outward processing 60 - Re-Importation

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30 - Re-exportation 71 - Warehousing

40 - Entry for home use 80 - Transit

41 - Entry for home use (second schedule 2nd ) 90 - Other procedure

2. Previous procedure
The Previous procedure is the third and fourth digits of the extended procedure. It defines the
last procedure to which the goods on the declaration had been subjected (if any). To make it
clear, The Previous Procedure, which comprises the 3rd and 4th of the 4 digits, that represents
any previous customs procedure code for goods cleared in the preceding customs declaration.

B) Additional Procedure Codes (National Procedure Codes)

The Additional codes are national defined codes which provide extra divisions beyond the four-
digit CPC level. They are used for a number of purposes. For example, to activate agreements or
concessions/exemptions that link particular Importers and Commodity codes to special control or
taxation treatment/arrangements The Additional Procedure Codes consists of 3 digits and it’s an
extension of the standard procedure.

Illustrations

In order to be clear and to understand easily that we discussed so far about Requested procedure
code, Previous Procedure, Extended procedure (EPC) and additional customs procedure (national
code) can be seen by the following illustrations.

 If goods are entered under temporary importation in unaltered state under Extended
Procedure Code will be 5100
 The Requested Procedure code shows:51 temporary importation (1st and 2nd digit)
 The Previous Procedure code is 00 that means there is no Previous Procedure(3rd
and 4th ) has not been undertaken
 If the above goods are returned or re-exported in unaltered state under Extended
Procedure Code 3051. Then,

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  The Requested Procedure code asked or requested is Re- exportation which is
represented by :30 and
 Previous Procedure code, where, the last procedure carried out is temporarily
imported and represented by CPC 51 Previously

2.6. Correlation between EPC and APC

The ASYCUDA ++
procedure codes as it is repeatedly explained above are made up of two
elements. Namely, Extended Procedure Code (EPC) and additional procedure codes (APC)
.The extended Procedure code contains 4 digits. It is the standard and the main part of the
customs procedure. The National Procedure Code (another name for APC) contains 3 digits and
this code is mostly used for statistical purpose and to define a special taxation and exemption.
For example, Entry for home use has an Extended Procedure Code 4000 and National Procedure
code 000. It implies that all taxes are applicable.

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 Table6: The details of customs procedure code are summarized as follows in the table below.

Table3: Full Listing of all Possible CPCs with Additional Codes:

EXT.
DEC. CODE ADD. Applicable Required Documents (Bases
Common
Description MOD Req COD Duties & for creation of the CPC)
Prev Regime
EL uest E Taxes
ious
ed
1. Direct Permanent Export
EX1
(Exportation of) Home produced goods by private EX1 10 00 100 1000100 None As per proclamation 859/2006
sector
(Exportation of) Home produced goods by Gov't EX1 10 00 101 1000101 None ASYCUDA ++
organization

(Exportation of) Goods in which duty drawback to EX1 10 00 120 1000120 None ASYCUDA ++
be claimed

(Exportation of) Goods under American Growth EX1 10 00 130 1000130 None ASYCUDA ++
and Opportunity Act (AGOA) by Private sector

(Exportation of) Goods under American Growth EX1 10 00 131 1000131 None ASYCUDA ++
and Opportunity Act (AGOA) by Public sector

Exportation of Wheat Under Ethio-Djibouti EX1 10 00 132 1000132 None ASYCUDA ++

Exportation of personal effects and others EX1 10 00 190 1000190 None ASYCUDA ++

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Exportation of cultural -restaurant goods and others EX1 10 00 191 1000191 None ASYCUDA ++

Goods under Diplomatic or consular EX1 10 00 415 1000415 None ASYCUDA ++

Consumable goods under Border trade EX1 10 00 435 1000435 None ASYCUDA ++

Goods for International, regional organization & EX1 10 00 473 1000473 None ASYCUDA ++
their officials not part of UN

Goods for International, regional organization & EX1 10 00 476 1000476 None ASYCUDA ++
their officials part of UN

Goods for replacement EX1 10 00 484 1000484 none Procl.859/2006

Goods under Voucher Scheme EX1 10 00 505 1000505 None ASYCUDA ++

Goods under Bonded Manufacturing Scheme EX1 10 00 506 1000506 None ASYCUDA++ /Currently not
in use

Permanent Export after Temporary Exportation for EX1 10 21 000 1021000 None Proclamation No. 859/2006,
return in an unaltered state Art. 77

Permanent Export after Temporary Exportation for EX1 10 22 000 1022000 None Proclamation No. 859/2006
outward processing Art. 66(4)

Permanent Export after Temporary Exportation for EX1 10 23 000 1023000 None Proclamation No. 859/2006
repair Art. 66(4)

Exportation of personal effects and others EX1 10 40 190 1040190 None ASYCUDA++

Exportation of goods at Importer’s request after EX1 10 40 354 1040354 5% of duty Proclamation No. 859/2006
entry for home use and taxes ASYCUDA++

Goods for the public Enterprise which are fully or EX1 10 40 403 1040403 None ASYCUDA++
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partial owned by Government

Medical supplies & equipment for licensed EX1 10 40 404 1040404 None ASYCUDA++
organizations with Certificate of competence

Raw Materials and inputs imported only for the EX1 10 40 405 1040405 None ASYCUDA++
manufacturing of drugs by Pharmaceuticals

Goods donated by external org. to charitable EX1 10 40 406 1040406 None ASYCUDA++ /Currently not
institution in Ethiopia in use

Relief goods imported by Government or NGO ( EX1 10 40 407 1040407 None ASYCUDA++
tax to be paid by DPPC/NGO)

(Exportation of) Agricultural inputs (Fertilizer, EX1 10 40 409 1040409 None ASYCUDA++
Pesticides & seeds)

Goods under Diplomatic or consular privileges EX1 10 40 415 1040415 None ASYCUDA++

Goods for USAID activates or for the projects EX1 10 40 416 1040416 None ASYCUDA++
&programs financed by US

Equipment and Supplies for aircrafts engaged in EX1 10 40 417 1040417 None ASYCUDA++
International flights

Medicament for HIV/AIDS Treatment EX1 10 40 418 1040418 None ASYCUDA++

Capital goods for NGO EX1 10 40 419 1040419 None ASYCUDA++

Human Pharmaceutical, Medical Supplies, Lab. EX1 10 40 420 1040420 None Request from concerned body
chemicals & Equipment

Relief from duties & taxes under special exemption EX1 10 40 421 1040421 None Request from concerned body
other than(414-419)
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Articles and Equipment specialized for use by the EX1 10 40 430 1040430 None ASYCUDA++
disabled or handicap

Consumable goods under Border trade procedure EX1 10 40 435 1040435 None ASYCUDA++

Importation under Ethio-Sudan agreement IM4 40 00 436 4000436 none agreement

437-439 reserved

Capital goods for INVESTMENT -by private sector EX1 10 40 440 10404401 None ASYCUDA++

Capital goods for INVESTMENT -by Public EX1 10 40 441 1040441 None ASYCUDA++
Enterprise

Goods for International, regional organization & EX1 10 40 473 1040473 None ASYCUDA++
their foreign personnel (not part of UN.)

Goods for International, regional organizations.& EX1 10 40 476 1040476 None ASYCUDA++
their foreign personnel (part of UN)

(Exportation of) Home produced goods by Private EX1 10 41 000 1041000 None Directive no 45/2008 and
sector Schedule B Of HS Tariff
BOOK

(Exportation of) Home produced goods by EX1 10 41 403 1041403 None Directive no 45/2008 and
Government organization Schedule B Of HS Tariff

Note 1 440 and 441 additional procedure codes are already replaced by other APCs by classifying it in to different investment
sectors. Therefore, exportation of goods by both private and public sectors after importation for home should follow
accordingly, i.e when correlating the extended procedure code of declaration model EX1 it should be associated with
respective additional CPC as per the investment sector. For instance, if the private investor (Exporter) or if the field of
investment is manufacturing the CPC becomes 1040452.
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 BOOK

Exportation of Home produced goods by private EX1 10 71 100 1071100 none ASYCUDA++ and
sector from warehouse Proclamation 859/2006 art 68-

(Exportation of) Home produced goods by EX1 10 71 101 1071101 none ASYCUDA++ and
Government organization from warehouse Proclamation 859/2006 art 68

Exportation of Goods after entry for inward EX1 10 81 354 1081354 None Importer request or letter from
customs transit (under Multi Modal transit system) concerned body

2. Temporary Export EX2

2.1. Temporary Export for return in an unaltered state

Goods for Private sectors EX2 21 00 000 2100000 None ASYCUDA++

Goods for the public Enterprise. which are fully or EX2 21 00 403 2100403 None ASYCUDA++
partially owned by Government

Goods donated by external organization to EX2 21 00 406 2100406 None ASYCUDA++

charitable institution in Ethiopia

Donation of personal effects for passengers , EX2 21 00 408 2100408 None ASYCUDA++
returnees and residences

Goods for trade fair, meetings etc EX2 21 00 414 2100414 None ASYCUDA++

Goods under Diplomatic or consular EX2 21 00 415 2100415 None ASYCUDA++

Goods for International, regional organizations.& EX2 21 00 473 2100473 None ASYCUDA++
their

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Goods for International, regional organization & EX2 21 00 476 2100476 none - ASYCUDA++
theirs..
2.2. Temporary Export for outward processing or repair:
EX2
Goods for Private sectors EX2 22 00 000 2200000 None ASYCUDA++

Goods for Government budgetary institutions EX2 22 00 401 2200401 None ASYCUDA++

Goods for the public Enterprise. which are fully or EX2 22 00 403 2200403 None ASYCUDA++
partially owned by Government

Medical supplies & equipment for licensed org. EX2 22 00 404 2200404 None ASYCUDA++
with Certificate of competence

Goods donated by external organization to EX2 22 00 406 2200406 None ASYCUDA++

charitable institution in Ethiopia

Donation of personal effects for passengers , EX2 22 00 408 2200408 None ASYCUDA++
returnees and residences

Goods under Diplomatic or consular privileges EX2 22 00 415 2200415 None ASYCUDA++

Goods for USAID activities or for the projects EX2 22 00 416 2200416 None ASYCUDA++
&programs financed by US

Equipment and Supplies for aircrafts engaged in EX2 22 00 417 2200417 None ASYCUDA++
International flights

Capital goods for NGO EX2 22 00 419 2200419 None ASYCUDA++

Note2 : ‘xx’ means it takes any number based on the procedure.

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Articles and Equipment specialized for use by the EX2 22 00 430 2200430 None ASYCUDA++
disabled or handicap2

Capital goods for INVESTMENT -by private sector EX2 22 00 440 22004403 None ASYCUDA++

Capital goods for INVESTMENT -by Public EX2 22 00 441 2200441 None ASYCUDA++
Enterprise

Goods for International, regional organization & EX2 22 00 473 2200473 None ASYCUDA++
their foreign personnel (not part of UN)

Goods for International, regional organization & EX2 22 00 476 2200476 None ASYCUDA++
their foreign personnel (part of UN)

Temporary Export for Repairs EX2 23 xx 121 23xx1214 None Proclamation No. 859/2006

3. Re-Exportation After Temporary Importation for Return in unaltered State

EX3

Goods for Private sectors EX3 30 51 000 3051000 None ASYCUDA++

Goods for Government budgetary institutions EX3 30 51 401 3051401 None ASYCUDA++

Goods for the public Enterprise which are fully or EX3 30 51 403 3051403 None ASYCUDA++

Note 3 Additional procedure code 440 is replaced by other APCs by classifying it into different investment sector. This is done
to facilitate access and use of statistical data in the field. Therefore, Customs procedure code for temporary exportation of
goods for investment by private sector(EX2) shall also follow the respective field of investment

Note 4 = ‘xx’ means it takes any number based on the procedure.

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partially owned by Government

Goods for trade fair, meetings etc EX3 30 51 414 3051414 None ASYCUDA++

Before release to the intended purpose EX3 30 51 354 3051354 5% of Proclamation 859/2006 art.
Duties and 76(1)
Taxes

Transfer of Temporary Imported goods from one EX3 30 51 492 3051492 None ASYCUDA++
Project to another project.

3.1. Re-export after customs inward processing procedure

EX3

Goods for Private sectors EX3 30 52 000 3052000 No duty Proclamation No. 768/2004
and tax ASYCUDA++
payable

Goods for the public Enterprise. which are fully or EX3 30 52 403 3052403 No duty ASYCUDA++
partially owned by Government and tax
payable Proclamation No. 768/2004

Before processing (before conversion to product) EX3 30 52 354 3052354 5% of Proclamation 859/2006 art.
Duties and 76(1)
Taxes

Goods under Voucher Scheme EX3 30 52 505 3052505 No duty ASYCUDA++

and tax
paid Proclamation No. 768/2004

Goods under Bonded Factory Scheme EX3 30 52 506 3052506 No duty ASYCUDA++
and tax
paid Proclamation No. 768/2004

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Re-export after Customs warehousing Procedure EX3 30 71 701 3071701 No duty ASYCUDA++
from a private warehouse and tax
paid

Re-export after customs warehousing procedure EX3 30 71 702 3071702 No duty ASYCUDA++
from a duty free shop and tax
paid

Goods under Bonded Manufacturing Warehousing EX3 30 71 506 3071506 No duty ASYCUDA++
Scheme and tax
paid

4. Direct entry for home use _IM4

Goods for Private sectors IM4 40 00 000 4000000 All Duties Proclamation No. 859/2006
and Taxes
applicable ASYCUDA++

Goods for Government budgetary institutions IM4 40 00 401 4000401 All except ASYCUDA++
withholding
tax

Goods for private sector exempted fro with-holding IM4 40 00 402 4000402 All except ASYCUDA++
tax withholding
tax

Goods for the public Enterprise. which are fully or IM4 40 00 403 4000403 All ASYCUDA++
partially owned by Government

Medical supplies & equipment for licensed org. IM4 40 00 404 4000404 Customs -ASYCUDA++
with Certificate of competence Duty, and
Withholdin -as per letter
g tax only H1110/M352/620/03/29

21
Raw Materials and inputs imported only for the IM4 40 00 405 4000405 Customs -ASYCUDA++
manufacturing of drugs by Pharmaceuticals Duty and
surtax only -as per letter
H1110/M352/201/07/04

Goods donated by external organization to IM4 40 00 406 4000406 All except - ASYCUDA++
charitable institution in Ethiopia. withholding
tax, -Regulation No.6/88

Relief goods imported by Government or NGO ( IM4 40 00 407 4000407 All except ASYCUDA++
tax to be paid by DPPC/NGO) VAT and
WHT -As per letter
H10/M352/206/04/25

Donation of personal effects for passengers, IM4 40 00 408 4000408 All except -ASYCUDA++
returnees and residences withholding -as per letter
tax H58/M352/201/20/133

Agricultural inputs (Fertilizer, Pesticides & seeds) IM4 40 00 409 4000409 All except -ASYCUDA++
VAT and
Withholdin as per letter
g tax H10/M352/20/10/87

Goods for public enterprise exempted from IM4 40 00 410 4000410 All except -as per H10/M352/526/06/30
withholding tax withholding ASYCUDA++
tax

Emergency Goods Imported by Government or IM4 40 00 411 4000411 None as per proclamation 859/2006
NGO/Letter From concerned body (47)

22
 ASYCUDA++

Raw materials & Inputs imported under 2nd sch. 440 00 412 4000412 All ASYCUDA++ /Currently not
requested to pay WH tax in use

Relief from duties and taxes only for the Somali, IM4 40 00 413 4000413 None ASYCUDA++, MoFEC
Oromia and Afar Regional states and other regional directive
states and others

Goods for trade fair, meetings etc IM4 40 00 414 4000414 All Support letter from concerned
authority/MoT/

Goods under Diplomatic or consular privileges IM4 40 00 415 4000415 None Support letter from MoFA

Goods for USAID activities or for the projects & IM4 40 00 416 4000416 None ASYCUDA++
programs financed by US

Equipment and Supplies for aircrafts engaged in IM4 40 00 417 4000417 None International flight
International flights convention,

Medicament for HIV/AIDS Treatment IM4 40 00 418 4000418 None ASYCUDA++

Supporting letter from charity
agency

Capital goods for NGO IM4 40 00 419 4000419 None ASYCUDA++

Support letter from charity
agency
Human Pharmaceutical, Medical Supplies, Lab. IM4 40 00 420 4000420 All except ASYCUDA++
chemicals & Equipment VAT and
WHT
23
Relief from duties & taxes under special exemption IM4 40 00 421 4000421 None ASYCUDA++
other than(415-419) support letter from MoFEC/
Concerned bodies pro.
Personal Effects including Vehicles imported by IM4 40 00 422 4000422 None To be disabled from
REFUGEES ASYCUDA++

Personal effects including vehicles imported by IM4 40 00 423 4000423 None -To be disabled from
STUDENTS ASYCUDA++

Personal effects including vehicles imported by IM4 40 00 424 4000424 None Permission of Ministry of
RETURNEES Foreign Affairs

Personal effects including vehicles imported by IM4 40 00 425 4000425 None Permission of Ministry of
ETHIOPIAN DIPLOMATS Foreign Affairs

Personal effects including vehicles imported by IM4 40 00 426 4000426 None Investment commission
INVESTERS

(Direct entry for home use) Relief from duties & IM4 40 00 427 4000427 None ገ/ኢ/ል/ሚ/11/1/102
taxes including scanning fees በ28/01/2005 special
decision of MoFEC
reserved IM4 40 00 428 429

Articles and Equipment specialized for use by the IM4 40 00 430 4000430 None Tariff Book Second Schedule
disabled or handicap (B) Support letter from
Ministry of Labor and Social
Affairs

IM4 40 00 431 4000431 Reserved

Relief from Duties and Taxes of Hide and skins IM4 40 00 432 4000432 None Letter from the HQ
(Check HS)
24
Fire escapes ,Fire fighting appliance & chemicals IM4 40 00 433 4000433 None Tariff Book Second Schedule
free from duty/taxes (B)

434- Reserved

Consumable goods under Border trade procedure IM4 40 00 435 4000435 All letter from Ministry of Trade
and Industry
Directive

436- Reserved
439

IM4 40 00 440 4000440 Replaced5by 452-480

IM4 40 00 441 4000441 Replaced

Transfer of duty free imported goods from IM4 40 00 442 4000442 None Privilege letter from
investment to another with the same privilege concerned body

Goods previously declared under Investment IM4 40 00 443 4000443 All Privilege letter from
request to pay tax concerned body

Note 5 : 1) The Additional procedure code /APC/ 440 is classified and branched in to 13/thirteen/ APCs based on the different
sectors or field of investment.
2) Similarly, APC 441 also classified into 13 different APCs in similar manner and replaced.

25
Petroleum enterprise sale jet fuel to Ethiopia Air IM4 40 00 444 4000444 None ASYCUDA++ /Currently not
lines in use/

Kerosene sale on HS 27101950 IM4 40 00 445 4000445 none ASYCUDA++

IM4 40 00 446- Reserved

449

Sales of Duty free imported goods by budgetary IM4 40 00 450 4000450 Customs Letter from concerned/MoF
government organizations Duty only

4.1. Importation of Capital goods for Investment by private sectors

Manufacturing IM4 40 00 452 4000452 None Privilege letter from

concerned body

Agriculture IM4 40 00 453 4000453 None Privilege letter from

concerned body

Information and Communication Technology IM4 40 00 454 4000454 None Privilege letter from
concerned body
development
Electricity Generation, Transmission and IM4 40 00 455 4000455 None Privilege letter from
concerned body
Distribution
Hotels and Tourism IM4 40 00 456 4000456 None Privilege letter from
concerned body

Construction Contracting IM4 40 00 457 4000457 None Privilege letter from

concerned body

26
Real estate Development IM4 40 00 458 4000458 All Privilege letter from
concerned body

Education and Training IM4 40 00 459 4000459 None Privilege letter from
concerned body

Health Service IM4 40 00 460 4000460 None Privilege letter from

concerned body

Architectural and engineering Works, technical IM4 40 00 461 4000461 None Privilege letter from
concerned body
testing and analysis
Publishing IM4 40 00 462 4000462 None Privilege letter from
concerned body

Capital Goods Leasing Excluding leasing of motor IM4 40 00 463 4000463 None Privilege letter from
concerned body
vehicles
Other Investment Areas by private sector IM4 40 00 464 4000464 None Privilege letter from
concerned body

4.2. Importation of Capital goods for Investment by Public Enterprise

Manufacturing IM4 40 00 465 4000465 None Privilege letter from

concerned body

Agriculture IM4 40 00 466 4000466 None Privilege letter from

concerned body

Information and Communication Technology IM4 40 00 467 4000467 None Privilege letter from
concerned body
development
Electricity Generation, Transmission and IM4 40 00 468 4000468 None Privilege letter from
27
Distribution concerned body

Hotels and Tourism IM4 40 00 469 4000469 None Privilege letter from
concerned body

Construction Contracting IM4 40 00 470 4000470 None Privilege letter from

concerned body

Real estate Development IM4 40 00 471 4000471 All Privilege letter from
concerned body

Education and Training IM4 40 00 474 4000474 None Privilege letter from
concerned body

Health Service IM4 40 00 475 4000475 None Privilege letter from

concerned body

Architectural and engineering Works, technical IM4 40 00 478 4000478 None Privilege letter from
concerned body
testing and analysis
Publishing IM4 40 00 479 4000479 None Privilege letter from
concerned body

Capital Goods Leasing Excluding leasing of motor IM4 40 00 480 4000480 None Privilege letter from
concerned body
vehicles
Other Investment Areas IM4 40 00 481 4000481 None Privilege letter from
concerned body

482 Reserved

Withdraw of goods from Duty Free shops tax to be IM4 40 00 472 4000472 All payable -Duty free shop regulation
paid
28
Goods for International, regional organization & IM4 40 00 473 4000473 None ASYCUDA++
their foreign personnel (not part of UN) Letter from concerned body
Goods for International, regional organization & IM4 40 00 476 4000476 None ASYCUDA++
their foreign personnel(part of UN) Letter from concerned body

Goods notified and certified but short shipped and IM4 40 00 483 4000483 None
short landed

Goods for replacement IM4 40 00 484 4000484 none Procl.859/2006

project goods re-exported paying customs .Duty & IM4 40 00 485 4000485 -Customs MoF
Excise tax based on Depreciation Duty
-Excise tax

Used public Transport Vehicles imported provided IM4 40 00 486 4000486 All
supporting letter from concerned government body MoF

Transfer of used vehicles from duty free entitled IM4 40 00 487 4000487 None
body to Government organization. ASYCUDA++

Re-declaring of duty free vehicles & machineries IM4 40 00 488 4000488 None ASYCUDA++
having above 10 and 12 years service respectively
Goods previously declared under APC IM4 40 00 489 4000489 All except ASYCUDA++
422,423,424,425 & 426 duty& tax to be paid Sur and
withholding
tax
Goods previously declared under Diplomatic & IM4 40 00 490 4000490 All except - ASYCUDA++
International request to pay duty surtax and
WHT

Transfer of goods from previously Duty free IM4 40 00 491 4000491 None Proclamation 859/2006
entitled body to another duty free entitled body
29
(excluding investment privilege/442).

Transfer of Temporary Imported goods from one IM4 40 00 492 4000492 All except ASYCUDA++ /Currently not
Project to another project. To pay duty and tax withholding in use
tax

Sales of goods by auction IM4 40 00 493 4000493 None Replace by another APC

Non-Statistical Import/Export goods IM4 40 00 499 4000499 None ASYCUDA++

Sale of goods previously imported under 2nd IM4 40 41 497 4041497 None Regulation for
Schedule to Duty free privileged person investment(270)

Sales of Capital goods for INVESTMENT -by IM4 40 41 440 40414406 None Letter from Investment
private sector Commission
ASYCUDA++
Sales of Capital goods for INVESTMENT -by IM4 40 41 441 40414417 None ASYCUDA++
Public Enterprise
Transfer of Temporary Imported goods to duty free IM4 40 51 494 4051494 None Proclamation 859/2006
entitled body LETTER From CONCERNIG
BODY
Relief from duties & taxes including scanning fees IM4 40 51 427 4051427 Duty, tax and scanning fee
(Direct entry for home use after temporary exemption Letter from
importation for return in unaltered state) concerned body.

IM4 40 51 428- Reserved

Note 6 440 and 441 additional procedure codes are already replaced by other APCs by classifying it in to different investment
sectors. Therefore, sales of capital goods by both private and public sectors after second schedule should follow the respective
procedure accordingly.

Note 7 441 as explained in note 6

30
 429

Relief from duties & taxes including scanning fees IM4 40 71 427 4071427 none Duty, tax and scanning fee
(Direct entry for home use from customs exemption Letter from
warehouse) concerned body.

Withdraw of goods from WHS for sale in Duty Free IM4 40 71 477 4071477 None ASYCUDA++
Shops

Relief from duties & taxes including scanning fees IM4 40 81 427 4081427 None Duty, tax and scanning fee
(Direct entry for home use from customs inward exemption Letter from
transit) concerned body.

4.3. Entry for home use after Temporary Importation for return in unaltered state: IM4
Goods for Private sectors (entry for home use after IM4 40 51 000 4051000 all ASYCUDA++
Temporary Importation for Return in the same
state)

Goods for Gov't budgetary institutions IM4 40 51 401 4051401 All except ASYCUDA++
WHT

Goods for private sector exempted from IM4 40 51 402 4051402 All except ASYCUDA++
withholding tax withholding
tax
Goods for the public Enterprise. which are fully or IM4 40 51 403 4051403 ALL ASYCUDA++
partially owned by Gov't
Goods for trade fair, meetings etc IM4 40 51 414 4051414 All Duties ASYCUDA++
and
applicable

31
4.4. Entry for home use after Temporary Importation for inward processing
IM4

Sales of goods for home use under export incentive IM4 40 52 495 4052495 All Permitted letter from MOI
Schemes ASYCUDA++

5. Direct Importation under 2ND SCHEDULE procedure Specify between A and B: IM4
Raw materials for manufacturing with zero rate IM4 41 00 451 4100451 Permitted letter from MOTI
(0%) of customs duty

Raw materials for manufacturing with zero rate IM4 41 71 451 4171451 Permitted letter from MOTI
(0%) of customs duty from warehousing

Raw materials for manufacturing with 5% rate of IM4 41 00 502 4100502 Permitted letter from MOTI
customs duty only

Raw materials for manufacturing with 10% rate of IM4 41 00 503 4100503 Permitted letter from MOTI
customs duty only(to be paid)

Raw materials for manufacturing with 20% rate of IM4 41 00 504 4100504 Permitted letter from MOTI
customs duty only(to be paid)

Goods for Private sectors IM4 41 00 000 4100000 All except Tariff book (B)
surtax ASYCUDA++

Goods for Government budgetary institutions IM4 41 00 401 4100401 All except Tariff book (B)
WHT ASYCUDA++

Goods for private sector exempted fro with-holding IM4 41 00 402 4100402 ALL Tariff book (B)
tax EXCEPT ASYCUDA++
WHT

32
Goods for the public Enterprise which are fully or IM4 41 00 403 4100403 ALL Tariff book (B)
partially owned by Government ASYCUDA++

Medical supplies & equipment for licensed org. IM4 41 00 404 4100404 ALL Tariff book (B)
with Certificate of ... EXCEPT ASYCUDA++
VAT

Raw Materials and inputs imported only for the IM4 41 00 405 4100405 only DUTY Tariff book (B)
manufacturing of drugs by Pharmaceuticals AND ASYCUDA++
EXCISE
TAX

Goods donated by external org. to charitable IM4 41 00 406 4100406 ALL Tariff book (B)
institution in Ethiopia EXCEPT ASYCUDA++
WHT AND
SURTAX

Agricultural inputs (Fertilizer, Pesticides & seeds) IM4 41 00 409 4100409 Only ASYCUDA++
Customs
Duty

Goods for public enterprise exempted from IM4 41 00 410 4100410 ALL ASYCUDA++
withholding tax EXCEPT
WHT AND
SURTAX

Raw materials & Inputs imported under 2nd IM4 41 00 412 4100412 ALL ASYCUDA++
schedule requested to pay Withholding tax EXCEPT
WHT AND
SURTAX

413- Reserved
419
33
Human Pharmaceutical, Medical Supply IM4 41 00 420 4100420 Only ASYCUDA++
DUTY
AND
EXCISE
TAX

Capital goods for INVESTMENT -by private sector IM4 41 00 440 4100440 None ASYCUDA++

Capital goods for INVESTMENT -by Public IM4 41 00 441 4100441 None ASYCUDA++
Enterprise

Transfer of duty free imported goods from IM4 41 00 442 4100442 None ASYCUDA++
investment to another.

Spare part for cash register machine IM4 41 00 451 4100451 All except
VAT and
WHT

6. Entry for home use after temporary importation for inward processing (under 2nd schedule)IM4
Goods for Private sectors IM4 41 52 000 4152000 all ASYCUDA++

Goods for the public Enterprise which are fully or IM4 41 52 403 4152403 all ASYCUDA++
partially owned by Government

Goods under voucher scheme IM4 41 52 505 4152505 ALL ASYCUDA++

EXCEPT
WHT AND
SURTAX

Goods under Bonded manufacturing scheme IM4 41 52 506 4152506 ALL ASYCUDA++
(BMW) EXCEPT
WHT AND

34
 SURTAX

Goods under Bonded export Factory Scheme IM4 41 52 507 4152507 ASYCUDA++

7. Entry for home use after Warehousing under 2nd Schedule

IM4

Goods for Private sectors IM4 41 71 000 4171000 all ASYCUDA++

Goods for Government budgetary institutions IM4 41 71 401 4171401 All except ASYCUDA++
WHT

Goods for private sector exempted fro with-holding IM4 41 71 402 4171402 All except ASYCUDA++
tax WHT

Goods for the public Enterprise which are fully or IM4 41 71 403 4171403 ALL ASYCUDA++
partial owned by Gov't

Goods for public enterprise exempted from IM4 41 71 410 4171410 All except ASYCUDA++
withholding tax WHT

Capital goods for NGO IM4 41 71 419 4171419 NONE ASYCUDA++

Capital goods for INVESTMENT -by private sector IM4 41 71 440 41714408 NONE ASYCUDA++

Capital goods for INVESTMENT -by Public IM4 41 71 441 4171441 NONE ASYCUDA++
Enterprise

Withdraw of goods from WHS for sale in Duty Free IM4 41 71 477 4171477 NONE ASYCUDA++

Note 8 = 440 and 441 additional procedure codes are already replaced by other APCs by classifying it in to different
investment sectors. Therefore, entry for home use after Warehousing of capital goods by both private and public sectors
under 2nd Schedule should follow the changed APC accordingly.
35
Shops

8. Temporary import for return in unaltered state.

IM5
Goods for Private sectors IM5 51 00 000 5100000 All ASYCUDA++
(guarantee)

Goods for Gov't budgetary institutions IM5 51 00 401 5100401 All ASYCUDA++
guarantee)
except
WHT

Goods for private sector exempted from with- IM5 51 00 402 5100402 All except ASYCUDA++
holding tax WHT

Goods for the public Enterprise which are fully or IM5 51 00 403 5100403 All(guarant ASYCUDA++
partially owned by Government ee)
Permitted letter from
concerned body

Donation of personal effects for passengers , IM5 51 00 408 5100408 Al All Permitted letter from
returnees and residences except concerned body
WHT

Goods for trade fair, meetings etc IM5 51 00 414 5100414 All(guarant Permitted letter from
ee) concerned body

Equipment and Supplies for aircrafts engaged in IM5 51 00 417 5100417 None Permitted letter from
International flights concerned body

Transfer of Temporary Imported goods from one IM5 51 00 492 5100492 All except Permitted letter from
Project to another project of the same entity WHT concerned body
l(guarantee)

36
 9. Temporary import for customs inward processing procedure
IM5
Goods for Private sectors IM5 52 00 000 5200000 ALL Export Incentive Proclamation

Goods for the public Enterprise which are fully or IM5 52 00 403 5200403 ALL Export Incentive Proclamation
partially owned by Government No. 768/2004
ASYCUDA++

Goods under voucher scheme IM5 52 00 505 5200505 All except Export Incentive Proclamation
WHT No. 768/2004
ASYCUDA++

Goods under Bonded Manufacturing scheme IM5 52 00 506 5200506 All except Proclamation No. 768/2004
WHT ASYCUDA++
Goods under Bonded Factory scheme IM5 52 00 507 5200507 NONE Proclamation No. 768/2004
ASYCUDA++

10. Transfer of Temporary imported Goods under Export Incentive Scheme

10.1. Sales of Raw Material due to force Majeure

Sales of Raw Material due to force Majeure After EX9 90 52 R05 9052 R05 None Industrial park regulation no.
Temporary Importation for Inward Processing under 417/2017
voucher scheme.

Sales of Raw Material due to force Majeure After None Proclamation no. 768/2012
Temporary Importation for Inward Processing under
bonded manufacturing scheme EX9 90 52 R06 9052 R06

Sales of Raw Material due to force Majeure After EX9 90 52 R07 9052 R07 None Proclamation no. 768/2012
Temporary Importation for Inward Processing under
bonded export factory

37
10.2. Transfer of Raw Material after TI for Inward processing/no value addition/
Transfer of Raw Material after Temporary Importation None Industrial park regulation no.
for Inward Processing under voucher scheme 417/2017
IM5 52 90 R05 5290 R05

Transfer of Raw Material after Temporary Importation None Industrial park regulation no.
for Inward Processing under bonded manufacturing 417/2017
scheme IM5 52 90 R06 5290 R06

Transfer of Raw Material after Temporary Importation None Industrial park regulation no.
For Inward Processing under bonded export factory 417/2017
IM5 52 90 R07 5290 R07

10.3. Sales of Finished or semi-finished Goods as Deemed Export

Sales of Finished or semi-finished Goods as Deemed EX9 91 52 D05 9152 D05 Industrial park regulation no.
Export After Temporary Importation for Inward 417/2017
Processing under voucher scheme

Sales of Finished or semi-finished Goods as Deemed Industrial park regulation no.

Export After Temporary Importation For Inward 417/2017
Processing under bonded manufacturing Scheme EX9 91 52 D06 9152 D06

Sales of Finished Goods as Deemed Export After Industrial park regulation no.
Temporary Importation For Inward Processing 417/2017
under Bonded Export Factory Scheme EX9 91 52 D07 9152 D07

Sales of Finished or semi-finished Goods as Deemed Industrial park regulation no.

Export After Temporary Importation For Inward 417/2017
Processing industrial park Scheme EX9 91 52 D08 9152 D08

10.4. Buying of finished/semi finished goods following Deemed Export

Buying of finished/semi finished goods following IM5 52 91 D05 5291 D05 Industrial park regulation no.
Deemed Export under voucher scheme. 417/2017
38
Buying of finished/semi finished goods following IM5 52 91 D06 5291 D06 Industrial park regulation no.
Deemed Finished Good Export under bonded 417/2017
manufacturing scheme

Buying of finished/semi finished goods following IM5 52 91 D07 5291 D07 Industrial park regulation no.
Deemed Finished Good Export under Bonded Export 417/2017
Factory Scheme

Buying of finished/semi finished goods following IM5 52 91 D08 5291 D08 Industrial park regulation no.
Deemed Finished Good Export under industrial park 417/2017
Scheme

11. Temporary import for customs inward processing after warehousing

IM5

Goods for Private sectors IM5 52 71 000 5271000 ALL Proclamation No. 768/2004
Goods under voucher scheme IM5 52 71 505 5271505 All except ASYCUDA++
WHT
Goods under Bonded manufacturing scheme IM5 52 71 506 5271506 All except Proclamation No. 768/2004
(BMW) WHT one
Goods under Bonded Export factory(BEF) scheme IM5 52 71 507 5271507 None ASYCUDA++

12. Re-import after direct export- IM6

Home produced goods by private sector IM6 60 10 100 6010100 none Proclamation No. 859/2006
ASYCUDA++
Home produced goods by Government organization IM6 60 10 101 6010101 none Proclamation No. 859/2006
ASYCUDA++

39
Goods in which duty drawback to be claimed IM6 60 10 120 6010120 none Proclamation No. 859/2006
ASYCUDA++
Goods under AGOA agreement -by private sector IM6 60 10 130 6010130 none Proclamation No. 859/2006
ASYCUDA++
Goods under personal effect IM6 60 10 190 6010190 none ASYCUDA++
Proclamation No. 859/2006
Goods under AGOA agreement - by public sector IM6 60 10 131 6010131 none ASYCUDA++
Proclamation No. 859/2006
Relief from duties & taxes under special exemption IM6 60 10 421 6010421 none ASYCUDA++
other than(414-419) Proclamation No. 859/2006

13. Re-importation After temporary exportation IM6

13.1. Re-import after Temporary Exportation for return in an unaltered state
IM6

Goods for Private sectors IM6 60 21 000 6021000 None ASYCUDA++

Proclamation No. 859/2006

Goods for the public Enterprise. which are fully or IM6 60 21 403 6021403 None ASYCUDA++
partia owned by Gov't
Proclamation No. 859/2006

Goods donated by external org. to charitable IM6 60 21 406 6021406 None ASYCUDA++
institution in Eth.
Proclamation No. 859/2006

Donation of personal effects for passengers , IM6 60 21 408 6021408 None ASYCUDA++
returnees and residences
Proclamation No. 859/2006

Goods for trade fair, meetings etc IM6 60 21 414 6021414 None ASYCUDA++
Proclamation No. 859/2006
40
Goods under Diplomatic or consular privileges IM6 60 21 415 6021415 None ASYCUDA++
Proclamation No. 859/2006

14. Re-import after TE for customs outward processing

IM6
Goods for Private sectors IM6 60 22 000 6022000 ALL ASYCUDA++
Proclamation No. 859/2006

Goods for Government budgetary institutions IM6 60 22 401 6022401 ALL except ASYCUDA++
WHT
Proclamation No. 859/2006

Goods for private sector exempted from IM6 60 22 402 6022402 ALL except ASYCUDA++
withholding tax WHT
Proclamation No. 859/2006

Goods for the public Enterprises which are fully or IM6 60 22 403 6022403 ALL ASYCUDA++
partially owned by Government Proclamation No. 859/2006
Medical supplies and equipment for laboratory IM6 60 22 404 6022404 ALL except ASYCUDA++
VAT Proclamation No. 859/2006

Goods donated by external org. to charitable IM6 60 22 406 6022406 None ASYCUDA++
institution in Ethiopia Proclamation No. 859/2006
Donation of personal effects for passengers , IM6 60 22 408 6022408 ALL except ASYCUDA++
returnees and residences WHT
Proclamation No. 859/2006

Goods under Diplomatic or consular privileges IM6 60 22 415 6022415 None ASYCUDA++
Proclamation No. 859/2006

Goods for USAID activities or for the projects IM6 60 22 416 6022416 None ASYCUDA++
41
&programs financed by US Proclamation No. 859/2006

Equipment and Supplies for aircrafts engaged in IM6 60 22 417 6022417 None ASYCUDA++
Int'l flights Proclamation No. 859/2006
Medicament for HIV/AIDS Treatment IM6 60 22 418 6022418 None ASYCUDA++
Proclamation No. 859/2006
Capital goods for NGO IM6 60 22 419 6022419 None ASYCUDA++
Proclamation No. 859/2006

Relief from duties & taxes under Special exemption IM6 60 22 421 6022421 None ASYCUDA++
Proclamation No. 859/2006
Articles and Equipment specialized for use by the IM6 60 22 430 6022430 None ASYCUDA++
disabled or handicap Proclamation No. 859/2006
Capital goods for INVESTMENT -by private sector IM6 60 22 440 60224409 None ASYCUDA++
Proclamation No. 859/2006
Capital goods for INVESTMENT -by Public IM6 60 22 44110 6022441 None ASYCUDA++
Enterprise
Proclamation No. 859/2006

Goods for International, regional organization & IM6 60 22 473 6022473 None ASYCUDA++
their foreign personnel (not part of UN). Proclamation No. 859/2006

Goods for International, regional organization & IM6 60 22 476 6022476 None ASYCUDA++
their foreign personnel(part of UN Proclamation No. 859/2006

Note 9 = 440 and 441 additional procedure codes are already replaced by other APCs by classifying it in to different
investment sectors. Therefore, re-importation of capital goods by both private and public sectors after temporary exportation
should follow the procedure accordingly.

42
Withdrawal of goods from Export WHS IM6 60 71 140 6071140 None ASYCUDA++
Proclamation No. 859/2006
15. Direct entry for customs warehousing procedure
IM7
Goods for private sector IM7 71 00 000 7100000 None ASYCUDA++
Proclamation No. 859/2006
Goods for private sector exempted from IM7 71 00 402 7100402 None ASYCUDA++
Withholding Tax
Proclamation No. 859/2006

Medical supplies & equipment for laboratory IM7 71 00 404 7100404 None ASYCUDA++
Proclamation No. 859/2006

Relief from duties & taxes under special IM7 71 00 421 7100421 None ASYCUDA++
exemptions
Proclamation No. 859/2006

Capital goods for INVESTMENT -by privet sector IM7 71 00 44011 7100440 None ASYCUDA++
Proclamation No. 859/2006

Capital goods for INVESTMENT -by Public sector IM7 71 00 441 71004411 None ASYCUDA++
2
Proclamation No. 859/2006

Goods under Voucher Scheme for AEO' IM7 71 00 508 7100508 None ASYCUDA++

11 440 and 441 additional procedure codes are already replaced by other APCs by classifying it in to different investment
sectors. Therefore, entry of capital goods by both private and public sectors into customs warehouse should follow the
procedure accordingly.
12 The same explanation as note no.11

43
 Proclamation No. 859/2006

Goods for private warehouses IM7 71 00 701 7100701 None ASYCUDA++

Proclamation No. 859/2006

Goods for Duty free shop warehouses IM7 71 00 702 7100702 None ASYCUDA++
Proclamation No. 859/2006

Goods for General purpose Warehouses IM7 71 00 703 7100703 None ASYCUDA++
Proclamation No. 859/2006

Goods for export manufacturing warehouse IM7 71 00 704 7100704 None ASYCUDA++
Proclamation No. 859/2006

finished goods in to warehouse IM7 71 00 705 7100705 None Disable

Bonded input supply warehouse IM7 71 00 706 7100706 None ASYCUDA++

Proclamation No. 859/2006

Goods for export manufacturing Warehouse after IM7 71 71 704 7171704 None ASYCUDA++
bonded input supply Warehouse
Proclamation No. 859/2006

16. Goods In Transit-IM8

Through Transit IM8 80 00 800 8000800 None ASYCUDA++
Proclamation No. 859/2006
Removal of goods via through Transit EX8 80 800 8071800 None ASYCUDA++
after warehousing
Proclamation No. 859/2006,
44
 71 art.175 (4/b)

Inward transit IM8 81 00 800 8100800 None ASYCUDA++

Proclamation No. 859/2006

Outward transit EX8 82 00 800 8200800 None ASYCUDA++

Proclamation No. 859/2006
Inland transit IM8 83 00 800 8300800 None ASYCUDA++
Proclamation No. 859/2006
Inland transit from warehouse IM8 83 71 800 8371800 None

17. Other customs procedures, IM9

17.1. Disposal of goods from government warehouse after seizure, abandoned,
By sale through auction/bid IM9 90 71 446 9071446 Proclamation No. 859/2006
and Directive No. 122/2008

Through transfer to government body/ IM9 90 71 447 9071447 Proclamation No. 859/2006
and Directive No. 122/2008

Burning/burying IM9 90 71 448 9071448 Proclamation No. 859/2006

and Directive No. 122/2008

17.2. Transfer of Temporary imported Goods under Export Incentive Scheme13

13 This is another type of procedure which is represented by other import Customs Procedure, IM9.
It is already explained or described on sequence no 10 in the table above.
45