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FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
Oil. ""f'~'.r &..~t.lI'e P.,'l"h/'.CI..{'e /'T11~h 14thYear No 22.
hIJ't.)'t.i'~ '3OD,). <#I'h. t;.~ f£h1fll 1'(/)I1f'.}'- 9"hC (1,"" m lt~"" f(/) I
h"tfl hWI °'l..r'Hf E "") ~itu '3.9" I I
ADDIS ABABA 11th April,2008

°'lg)~_6"}, CONTENTS

M) :~ <#I'I' C ?if G'/ ~itu (t 9" Proclamation No. 570/2008

f'lbh"'.e'11 :J'hfl/DIJ"tj"ti.r/ DIJ7Iy.~,r htp~ ... 171 Qi'i,@~ Excise Tax (Amendment) Proclamation Page 4036

hCP:(- ~TC ~f{:/flitu PROCLAMATION NO. 570/2008.

EXCISE TAX (AMENDMENT) PROCLAMA nON

WHEREAS, it has become necessary to amend the

fh.hta.ell :rhfl hCP:(-1 tPJ?i?ilA lltPJflt.l\r Excise Tax Proclamation,

llh. .}r-A'.f' ~~t-i\«e Jt qoht-l\fq~ tT'lll\.h NOW, THEREFORE, in accordance with Article 55 (1)
;h1 {lD'}"1P'.} h'}~?\:l?; Iii I 'he; II iii {lD1P/'.} and (11) of the Constitution of the Federal Democratic
.
ftllJ.h +I\ro' :rro-X(,lA:: Republic of Ethiopia, it is hereby proclaimed as follows:

1. Short Title
Ii. {'t6f.bCClJfI
This Proclamation may be cited as the "Excise Tax
fJU hCP~ «t'n.nlt.e 11 ;rn{} /~7i7ir/ hCP~
(Amendment) Proclamation No. 570/2008".
4:TC ?;y'(flgitu» -t'lll\o I\.m~{} .efi\lA::
2. Amendment
I. tPJqq.f
The Excise Tax Proclamation No. 307/2002 is hereby
f h.hta.e 11 :J'hfl hCP~ 4:TC i:r:tl !.i!y.1(; amended as follows:
'h 1 ~ tIIJ. h -t 1\ ro- -t ?i'ii 1. lA ::

iii fh'}~?\ l; '}(}fI h1~?\ IV -toe' lltIIJ. 1/ Article 5 Sub-Article 2 is repelled and amended
.
h-tl\oJ- hJtfl 10.fI. h'}~?\ Igl by the following new Sub-Article 2.
-t-th:tlAH

"!L (f}f. h1C CD'flT t\~1o- tJ:P$P'f1 "2. In, respect of goods imported, cost,
r tJ:P CD' tp:H r (1IJ
J~-') h l (l') 1 rtry ~ insurance, freight (C.I.F) and customs duty
~'}f OJ'-;-l,),
/fl,h~,~Cj'./ h '}J;.lJ-SJ" OtJ payable thereon."
:PCD' ...~ r~h&.t\CD' r'H,o<;.n <~lT
~lflj"A::"

~I hh'}~?\ :t '}O.fI h'~~?\' Il;l ~Tl\o 2/ The following new Sub-Article 6 is added
ftllJ.h-tl\ro- hJtfl '}O.fI h'}~?\ l'kl after Sub-Article 5 of Article 7.
-t (.J.1?D ;:: lA ::

~;Jt"" ;J1l,tll ;r. "f. .,,~ ii71.li

,n~ 'P;J NegaritG. P.O.Box80001
Unit Price 2.30

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 11\ i!ii.tfl% ~fvtrA ~;Jt,,,, ;J/1.«/
41'J'C lIf t11f.Y71YE ""} fi'i.u q.9" Federal Negarit Gazeta No. .22 11th January, 2008 page 4037

"~. (]ct.-fltt't h{J;bl:J> {J;bCcf r~()cr. CD~er "6. In calculating the Excise Tax payable on
r~t';J~ A.(](\"f 111C (D<fl1' fa.ODl-F textile and textile products locally
'h Cj .t 7ihct'tt?J"f 111C (D<lI1' fa.101 produced in a factory and vehicles
mOO- t\.h&.A r~ 1l1(D<r h.hl)~ 11 :J-hfl assembled locally, the tax paid on import
(]~()4\(] T "Lit t\'h ~tl.U ():J>?J"f filler of inputs that are used to produce such
l7 r'Pt\. <j"(]11f-"f CDf.i't1C fa.1cr r-t goods shall be deducted.
h&.t\(D<rh.hl)~l1 :J-hfl -t~Cj7i ~f.l
;JA::" 3/ Sub-number 2.1,2.2,2.3 and of Number 2 and
E/ h11'P~ ;JC r-t j' j"'(D< r h.hl)~ 11 :J-hfl Number 6 and 8 of the Schedule attached with
r~h&.Al1:J~(D<1 ():J>?J"f 'hCj rflllflh&'j'(D<1 the Proclamation, which contains the list of
erfl)~ r~HllllOJ' ()1ml1r -t~ ~1'C ~
excisable goods and the rates, are repealed and
1D-fl ~1'C ~,lif ~,~f ~.E 'h1JttJ-er -t~ am'ended by the following new Sub-Number
~1'C ~ 'h'i t -t()CtI(D< (]~h-tt\.T 11Jtfl 2.1, 2.2,2.3 and Number 6 and 8
1D-fl ~1'C ~,lif ~,~f ~.E 'hCj -t~ ~1'C ~
'h'i t -t-th-t'PA::

"JL li tPJc; r CD-9" l\"'''''' OD ill {1l r /h ~ ~ "2.1 All types of soft drinks (except fruit
~t. 6J!'tPJ~?Jrc; "'1H.U1 hOD'" Juices) 30%
"'"''''''''''''''''''''''''''
(}f\. (l"'i'~C 30%1
~.~ (l~cJ:-r ODAn ri'H.'J1f. 2.2 Powder soft drinks .... 30%
l\"'''''' ODill{1lr
"''''''''''''.
30%
~.r (l~"Ott-, rWZ"ODl-r 2.3 Water bottled or canned in a
r:J'7i1 CD-'/ . 20% factory. . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 20%
"""""""""""
?;r '1~~1 ri\CD-C'T"1 '1~~1
6. Fuel- Jet fuel, Super Benzene,
fl.TC 0.1H.11 i'~ 0.1
Regular Benzene, Petrol, Gasoline
H.11 1:-rC'A 1 .'Jtll\.1c;
and other motor spirits 30%
lbl\"r rlJOi'C "''Ct-r1 30%
t. (l~"Ott-, ha1C~ a1C~ 8. Textile and Textile products
ri'(}~ rof,9" ri'H.'J1f. produced in a factory ............ 10%"
A..orar 10%"

r.~ 4. Effective Date

.eu i\CP~ (l&..~~A '1/Jt-r ..'JH.tlJ:J'-rlJO This Proclamation shall enter into force up on
hrotlJ(l..} "'''} ~9"C' roc; f,tfc;A:: Publication in the Federal Negarit Gazeta.

i\Jlh hOc)Ot..f1f..fr +1 litu '.9" Done at Addis Ababa, this 11th day of April, 2008

'?ClP/ lDlAf.'lf"C'lh GIRMA WOLDEGIORGIS

r tt. ~ f"*' f &oF..&0"'e -'l qo h &oft.f'e PRESIDENT OF THE FEDERAL

tT11tth T&.H.}51~ DEMOCRA TIC REPUBLIC OF ETHIOPIA

l1CY"}IJ M9" OOJ"'oru.J:c~:r- ;J-"'ou