ETHIOPIAN REVENUES AND CUSTOMS AUTHORITY

C USTOMS P ROCEDURE CODES

It is to be recalled that In ASYCUDA V2.7 we have created many CPC in line with the regime codes for the statistical
information and special tax calculation purposes.Now, in ASYCUDA ++ the former standard is replaced by the new accepted
International standard to meet the present situation of the world trade activity

C HANGES

the core elements of the Customs Declaration which makes the declaration to be payable or exempted from Customs duty and
other taxes The Improved Customs Procedure Code has followed the international standard and practice to meet the
requirements needed in ASYCUDA++ in addition to the standard procedure code, the Additional Procedure Codes (APC)
have also been integrated for statistical and taxation purpose.

F ORMATION

The ASYCUDA ++ procedure codes 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 and it is equivalent to the former code C400

M ODEL( TYPE ) OF D ECLARATION

When inputting data from a manual declaration in to ASYCUDA ++ modules (MODBRK or MODCBR)the type of
Declaration should be specified . The Type of declaration is almost the same as the Customs regime code in ASYCUDA
version 2.7 i.e. Import C ,Export E , WHS (Suspense ) S and Transit T

In ASYCUDA ++ declaration information is captured using the type of declaration. The following table shows the Standard
Model of the Declaration [1]
Export Import
EX 1 Direct Exportation IM 4 Entry for home use
EX 2 Temporary Export IM 5 Temporary Importation
EX 3 Re- Export IM 6 Re-Importation
EX 8 Transit to Export IM 7 Entry for Warehousing(suspense)
EX 9 Other Export Procedure IM 8 Import Transit
IM 9 Other Imports

EXTENDED P ROCEDURE C ODE

The first part of the CPC is called the Extended Procedure Code .It consists of two parts , each part has two digits. Namely ,
Requested and Previous Procedure codes

List of Requested Procedure codes:

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
30 - Re-exportation 71 - Warehousing
40 - Entry for home use 80 - Transit
41 - Entry for home use (second schedule 2nd ) 90 - Other procedure
42 - Entry for home use (special schedule 2_2)

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 The requested Procedure, which comprises the 1st and 2nd numbers of the 4 digits in the EPC, represents the customs
procedure that is being asked for.
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.

Example : If goods are entered under temporary importation in unaltered state the Extended Procedure Code 5100
Requested Procedure code :51 temporary importation (1st and 2nd )
Previous Procedure code :00 no Previous Procedure(3rd and 4th )

If the above goods are returned or re-exported in unaltered state under Extended Procedure Code 3051.
Then, Requested Procedure code :30 Re- exportation
Previous Procedure code :51 Previously temporarily imported

ADDITIONAL P ROCEDURE C ODES ( N ATIONAL P ROCEDURE C ODES)

The Additional Procedure Codes consists of 3 digits and its an extension of the standard procedure. The former ASYCUDA
v2.7 CPC has a letter C or E or S or T as a prefix . Now, there is no need to add letters but the numbers will be applied for
their appropriate extended procedure code .
Example - Goods imported under the Diplomatic privilege has a CPC C415 in a previous version but in A++ the full
procedure code is 4000 415. Therefore ,users are requested to refer to the correlation table which shows the link between the
old and new Procedure codes.

DETAILS OF EXTENDED PROCEDURES CODES (EPC)

1. EXPORT

DECLARATION TYPE –EX1,EX2,EX3

1.1 DIRECT EXPORTATION

1.2 TEMPORARY EXPORTATION
1. 2100 TEMPORARY EXPORT FOR RETURN IN Legislation Proclamation No 60/89-chap 5 Article 19(7)
UNALTERED STATE. Requirements Attach all mandatory supporting docs
Duties /Taxes payable None
2. 2200 TEMPORARY EXPORT FOR OUTWARD Legislation Proclamation No 60/89-chap 5 Article 19(7)
PROCESSING OR REPAIR Requirements Attach all mandatory supporting docs
Duties /Taxes payable None
1.3 RE- EXPORTATION
1. 3051 RE-EXPORTATION AFTER TEMPORARY Legislation Proclamation No 60/89-Chap 5 Article 19(7)
IMPORTATION FOR RETURN IN UNALTERED Requirements Attach all mandatory supporting docs for export
STATE. with previous declaration for temporary import
Duties /Taxes payable None
2. 3052 RE-EXPORTATION AFTER TEMPORARY Legislation Proclamation No 60/89 Chap 5 Article 19(7)
IMPORTATION FOR INWARD PROCESSING OR Requirements Attach all mandatory supporting docs for export
REPAIR Duties /Taxes payable None
2. IMPORT

DECLARATION TYPE - IM4 , IM5, IM6, IM7, IM8, IM9

2.1 ENTRY FOR HOME USE

1. 4000 DIRECT ENTRY FOR HOME USE Legislation Proclamation No 60/89 –Chap 3-Article19(6)
Requirements Attach all mandatory supporting docs
Duties /Taxes payable Applicable to all commodities

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 2. 4051 ENTRY FOR HOME USE AFTER Legislation Proclamation No 60/89
TEMPORARY IMPORTATION FOR RETURN IN Requirements Attach all mandatory supporting docs
UNALTERED STATE. Duties /Taxes payable Applicable to all commodities
3.4052 ENTRY FOR HOME USE AFTER Legislation Proclamation No 60/89
TEMPORARY IMPORTATION FOR INWARD Requirements Attach all mandatory supporting docs
PROCESSING OR REPAIR Duties /Taxes payable Applicable to all commodities
4. 4071 ENTRY FOR HOME USE AFTER Legislation Proclamation No 60/89-Chap 6-Arti-34(1)
WAREHOUSING Requirements Attach all mandatory supporting docs
Duties /Taxes payable Applicable to all commodities
5. 4100 ENTRY FOR HOME USE (UNDER 2ND Legislation Proclamation No 60/89 –Nat. Tariff book
SCHEDULE) Requirements Attach all mandatory supporting docs
Duties /Taxes payable Applicable to all 2nd Schedule
commodities
6. 4152 ENTRY FOR HOME AFTER TEMPORARY Legislation Proclamation No 60/89 & Nat .Tariff book
IMPORTATION FOR INWARD PROCESSING ( Requirements Attach all mandatory supporting docs
UNDER 2ND SCHEDULE ) Duties /Taxes payable Applicable to all 2nd Schedule
commodities
7. 4171 ENTRY FOR HOME AFTER WAREHOUSING Legislation Proclamation No 60/89-Chap 6 article 34(1) and Nat
(UNDER 2ND SCHEDULE) .Tariff book
Requirements Attach all mandatory supporting docs
Duties /Taxes payable Applicable to all 2nd Schedule
commodities
8. 4200 ENTRY FOR HOME USE (UNDER Special Legislation Proclamation No 60/89 & Nat .Tariff book
2-2nd SCHD.) Requirements Attach all mandatory supporting docs
Duties /Taxes payable Applicable to all special 2_2nd Schedule
commodities
9. 4252 ENTRY FOR HOME USE AFTER Legislation Proclamation No 60/89 & Nat. Tariff book
TEMPORARY IMPORTATION FOR INWARD Requirements Attach all mandatory supporting docs
PROCESSING (UNDER Special 2-2nd Schd. ) Duties /Taxes payable Applicable to all special 2_2nd Schedule
commodities>
10. 4271 ENTRY FOR HOME USE AFTER Legislation Proclamation No 60/89-Chap 6 article 34(1) and Nat.
WAREHOUSING (UNDER Special 2-2nd Schd. ) Tariff book
Requirements Attach all mandatory supporting docs
Duties /Taxes payable Applicable to all special 2_2nd Schedule
commodities
2.2 TEMPORARY IMPORTATION

1. 5100 TEMPORARY IMPORTATION FOR RETURN Legislation Proclamation No 60/89 –Chap 5 Article 27
IN UNALTERED STATE. Requirements Attach all mandatory supporting docs
Duties /Taxes payable All except with-holding ( method of
payment insurance or Bank guarantee)
2. 5200 TEMPORARY IMPORTATION FOR INWARD Legislation Proclamation No 60/89-Chap 5 Article 27
PROCESSING OR REPAIR Requirements Attach all mandatory supporting docs
Duties /Taxes payable all (payable by VOUCHER )
2.3 RE-IMPORTATION
1. 6010 RE-IMPORTATION AFTER DIRECT Legislation Proclamation No 60/89-Chap 5 Article 29
PERMANENT EXPORTATION Requirements Attach all mandatory supporting docs and previous
declaration for permanent export
Duties /Taxes payable None
2. 6021 RE-IMPORTATION AFTER TEMPORARY Legislation Proclamation No 60/89 –Chap 5 article 29
EXPORTATION FOR RETURN IN UNALTERED Requirements Attach all mandatory supporting docs and previous
STATE. declaration for temporary export
Duties /Taxes payable None

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 3. 6022 RE-IMPORTATION AFTER TEMPORARY Legislation Proclamation No 60/89-Chap article 29
EXPORTATION FOR OUTWARD PROCESSING OR Requirements Attach all mandatory supporting docs and previous
REPAIR declaration for temporary export for outward processing .
Duties /Taxes payable All (tax collected on Value add or Repair
cost )
2.4 WAREHOUSING
1. 7100 DIRECT ENTRY FOR WAREHOUSING
2.5 TRANSIT
1. 8000 THROUGH TRANSIT PROCEDURE
2. 8100 INWARD TRANSIT PROCEDURE
3. 8200 OUTWARD TRANSIT PROCEDURE
4. 8300 INLAND TRANSIT PROCEDURE
2.6 OTHER
1. 9000 OTHER PROCEDURES
2. POSSIBLE CPC FOR FUTURE USE
DETAILS OF ADDITIONAL PROCEDURE CODES (APC)
1. EXPORT
100 HOME PRODUCED GOODS BY P RIVATE SECTOR
101 HOME PRODUCED GOODS BY GOVERNMENT
ORGANIZATION
120. GOODS IN WHICH DUTY DRAWBACK TO BE CLAIMED
130. GOODS UNDER AMERICAN GROWTH AND
OPPORTUNITY ACT (AGOA) BY PRIVATE SECTOR
131. GOODS UNDER AMERICAN GROWTH AND
OPPORTUNITY ACT (AGOA) BY PUBLIC SECTOR
190 PERSONAL EFFECT GOODS
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Legislation Proclamation No 60/89 -Chap 6
Requirements Attach all mandatory supporting docs
Duties /Taxes payable None
Legislation Proclamation No 60/89-Chap 4
Requirements Attach all mandatory supporting docs
Duties /Taxes payable None
Legislation Proclamation No 60/89 Chap 4
Requirements Attach all mandatory supporting docs>
Duties /Taxes payable None
Legislation Proclamation No 60/89 Chap 4
Requirements Attach all mandatory supporting docs
Duties /Taxes payable None
Legislation Proclamation No 60/89 Chap 4
Requirements Attach all mandatory supporting docs
Duties /Taxes payable None
Legislation Proclamation No 60/89
Requirements
Duties /Taxes payable None
4081-- Entry for home use After Inward Transit
7181--Entry for Warehousing after Inward Transit
Required docs Export License, Invoice and packing list.
Bank Permit(i.e. Bank Annex Declaration)
Duty and Tax Payable None
Required docs Export License, Invoice and packing list.
Bank Permit(i.e. Bank Annex Declaration
Duty and Tax Payable None
Required docs Export License, Invoice and packing list.
Bank Permit(i.e. Bank Annex Declaration)
Duty and Tax Payable None
Required docs Export License, Invoice and packing list.
Bank Permit(i.e. Bank Annex Declaration)
Duty and Tax Payable None
Required docs Export License, Invoice and packing list.
Bank Permit(i.e. Bank Annex Declaration)
Duty and Tax Payable None
Required docs Packing list.
Duty and Tax Payable None
 354 RE- EXPORTATION OF GOODS AT IMPORTER’S
REQUEST OTHER THAN DUE TO PROHIBITION OR
RESTRICTION .
2. IMPORT
000: GOODS FOR PRIVATE SECTOR
401. GOODS FOR GOV’T BUDGETARY INSTITUTIONS
402. GOODS FOR PRIVATE SECTOR EXEMPTED FROM
WITH-HOLDING TAX
403. GOODS FOR PUBLIC ENTERPRISES WHICH ARE FULLY Required docs Import license , invoice and packing list , way bill ,
OR PARTIALLY OWNED BY GOV’T .
404. MEDICAL SUPPLIES AND EQUIPMENT FOR LICENSED Required docs Import license , invoice and packing list , way bill ,
ORGANIZATIONS WITH CERTIFICATE OF COMPETENCE
405. RAW MATERIALS AND INPUTS FOR THE
MANUFACTURING OF DRUGS BY P HARMACEUTICALS.
406. GOODS DONATED BY EXTERNAL ORG. TO
CHARITABLE INSTITUTION IN ETHIOPIA .
407. RELIEF GOODS FOR GOVERNMENT AND
NON-GOVERNMENTAL INSTITUTIONS.
408. DONATION OR PERSONAL EFFECTS FOR PASSENGERS
, RETURNEES AND RESIDENCES
409. AGRICULTURAL INPUTS (FERTILIZER , PESTICIDES & Required docs Invoice and packing list ,way bill , Bank permit,
SEEDS )
410. GOODS FOR PUBLIC ENTERPRISES WHICH ARE FULLY Required docs Import license , invoice and packing list , way bill ,
OR PARTIALLY OWNED BY GOV’T
414.GOODS FOR TRADE FAIR (EXHIBITION) AND
CONFERENCE
415.GOODS UNDER DIPLOMATIC OR CONSULAR
PRIVILEGES .
416. GOODS FOR USAID ACTIVITIES OR FOR THE
PROJECTS & PROGRAMS FINANCED BY THEUS
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Required docs Invoice and packing list ,
Duty and Tax Payable 5 % of the CIF VALUE (Flat Rate)
Required docs Import license , invoice and packing list , way bill ,
Bank permit and certificate of origin and insurance ,Freight
invoice
Duty and Tax Payable All
Required docs Invoice and packing list , way bill , Bank permit(if
L/C is opened) and certificate of origin and insurance ,freight
Invoice
Duty and Tax Payable ALL , Except With-holding Tax
Required docs Import license , invoice and packing list , way bill ,
Bank permit and certificate of origin and insurance ,freight
invoice
Duty and Tax Payable ALL , Except With-holding Tax
Bank permit and certificate of origin and insurance, freight
invoice
Duty and Tax Payable All
Bank permit and certificate of origin and insurance ,freight
invoice
Special permit : from Drug Control Admin.
Duty and Tax Payable ALL , Except VAT
Required docs Import license , invoice and packing list , way bill ,
Bank permit and certificate of origin and insurance, freight
Invoice
Duty and Tax Payable Duty and Excise Tax Only
Required docs Invoice and packing list , way bill ,
Duty and Tax Payable ALL , Except With-holding Tax
Required docs Invoice and packing list , way bill , supporting
letter from Customs HQ (duty payable by DPPC/NGO)
Duty and Tax Payable Duty and Excise Tax only.
Required docs Way bill ,invoice ( if available)
Duty and Tax Payable ALL , Except With-holding Tax
certificate of origin & insurance , freight invoice
Duty and Tax Payable All –except VAT and With –Holding Tax
Bank permit and certificate of origin and insurance, freight
invoice
Duty and Tax Payable All - except With-holding tax
Required docs way bill , invoice , Packing list, Supporting letter
from the concerned authority
Duty and Tax Payable All
Required docs Way bill ,invoice and packing list
Duty and Tax Payable None
Government.
Required docs Way bill ,invoice and packing list Supporting Letter
From customs HQ
Duty and Tax Payable None
 417. EQUIPMENT AND SUPPLIES FOR AIRCRAFTS Required docs Way bill ,invoice and packing list
ENGAGED IN INT ‘L FLIGHTS Duty and Tax Payable None
418. MEDICAMENT FOR HIV/AIDS TREATMENT Required docs Way bill ,invoice and packing list. Authentication
from Drug and control Authority
Duty and Tax Payable None
419. CAPITAL GOODS FOR NON-GOVERNMENTAL Required docs Way bill ,invoice and packing list ,Supporting letter
ORGANIZATION(NGO) for exemption from MOR
Duty and Tax Payable None
421. RELIEF FROM DUTIES AND TAXES UNDER SPECIAL Referred to under C414-C419 and not else where specified
EXEMPTION OTHER THAN THOSE Required docs Way bill ,invoice and packing list, Bank permit ,
Insurance ( If L/C is opened ) ,freight invoice
Duty and Tax Payable None
422. PERSONAL EFFECTS INCLUDING VEHICLES IMPORTED Required docs Way bill ,packing list . Supporting letter for
BY REFUGEES . exemption from the concerned Authority
Duty and Tax Payable None
423. PERSONAL EFFECTS INCLUDING VEHICLES IMPORTED Required docs Way bill ,packing list . Supporting letter for
BY STUDENTS . exemption from the concerned Authority
Duty and Tax Payable None
424. PERSONAL EFFECTS INCLUDING VEHICLES IMPORTED Required docs Way bill ,packing list . Supporting letter for
BY RETURNEES. exemption from the concerned Authority
Duty and Tax Payable None
425. PERSONAL EFFECTS INCLUDING VEHICLES IMPORTED Required docs Way bill ,packing list . Supporting letter for
BY ETH .DIPLOMATS. exemption from the concerned Authority
Duty and Tax Payable None
426. PERSONAL EFFECTS INCLUDING VEHICLES IMPORTED Required docs Way bill ,packing list Supporting letter for
BY INVESTORS. exemption from the concerned Authority
Duty and Tax Payable None
430. ARTICLES AND EQUIPMENT SPECIALIZED FOR USE BY Required docs Way bill ,packing list .
THE DISABLED OR HANDICAPPED.(SECOND SCHEDULE “B” Duty and Tax Payable None
ITEM 9)
432. RELIEF FROM DUTY AND TAX FOR HIDE AND TAXES Required docs Import license , invoice and packing list , way bill ,
Bank permit and certificate of origin and insurance ,Freight
invoice
Duty and Tax Payable None
433.FIRE ESCAPES ,FIRE FIGHTING APPLIANCE & Required docs Import license , invoice and packing list , way bill ,
CHEMICALS FREE FROM DUTY& TAXES Bank permit and certificate of origin and insurance ,Freight
invoice
Duty and Tax Payable None
435. CONSUMABLE GOODS UNDER BORDER TRADE Required docs Packing list .
PROCEDURE Duty and Tax Payable All
440. CAPITAL GOODS FOR INVESTMENT- BY PRIVATE Required docs Investment License , way bill, Invoice and packing
SECTOR list. ( If L/C is opened ,Bank permit ),Insurance, Certificate of
origin, permission letter from MOR
Duty and Tax Payable None
441. CAPITAL GOODS FOR INVESTMENT -BY PUBLIC Required docs Way bill, Invoice and packing list. ( If L/C is
ENTERPRISE. opened ,Bank permit ),Insurance, Certificate of origin, permission
letter from MOR
Duty and Tax Payable None
442. TRANSFER OF DUTY FREE IMPORTED GOODS FROM Required docs Investment License , Invoice and packing list ,
ONE INVESTMENT P ROJECT TO ANOTHER Preceding Declaration , Suppo. letter from MOR
Duty and Tax Payable None
443 GOODS PREVIOUSLY DECLARED UNDER Required docs Preceding Declaration , request letter
INVESTMENT APC REQUEST TO PAY DUTY AND TAX Duty and Tax Payable All

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 450. SALES OF DUTY FREE IMPORTED GOODS BY Required docs Supporting Letter from the concerned government
GOVERNMENT ORGANIZATION . office
Duty and Tax Payable Customs Duty only
472. WITHDRAW OF GOODS FROM DUTY FREE SHOPS TAX Required docs Invoice , preceding declaration
TO BE PAID Duty and Tax Payable All
473. GOODS FOR INT’L , REGIONAL ORGANIZATION AND Required docs Way bill, Invoice and packing list,
THEIR FOREIGN PERSONNEL . (NOT PART OF THE UN Duty and Tax Payable None
SYSTEM ) >
476.GOODS FOR INT’L , REGIONAL ORGANIZATION AND Required docs Way bill, Invoice and packing list,
THEIR FOREIGN PERSONNEL . (PART OF THE UN SYSTEM ) Duty and Tax Payable None
477. WITHDRAW OF GOODS FROM WHS FOR SALE IN Required docs Invoice , preceding declaration for WHS
DUTY FREE SHOPS (WITH FULL EXEMPTION) Duty and Tax Payable None
483.GOODS NOTIFIED AND CERTIFIED AS SHORT SHIPPED Required docs Preceding declaration with full inspection act
OR SHORT LANDED report
Duty and Tax Payable None
485.PROJECT GOODS RE-EXPORTED PAYING CUSTOMS Required docs Preceding Temporary Import declaration .
DUTY AND EXCISE TAX BASED ON DEPRECIATION VALUE Duty and Tax Payable Duty and Excise Tax only
487TRANSFER OF USED VEHICLES FROM DUTY FREE Required docs Preceding declaration
ENTITLED BODY TO GOV’T ORG. Duty and Tax Payable None
489.GOODS PREVIOUSLY DECLARED UNDER ADDITIONAL Required docs Preceding declaration
P ROCEDURE CODES (APC ) 422, 423, 424, 425, 426 Duty and Tax Payable All Except With-holding tax
SUBJECT TO PAY DUTY AND TAX
490.GOODS PREVIOUSLY DECLARED UNDER DIPLOMATIC Required docs Supporting Letter from Customs HQ , Preceding
AND INT’L ORG WITH FULL PRIVILEGE CURRENTLY declaration
REQUEST TO PAY DUTY AND TAX Duty and Tax Payable All Except With-holding tax
491.TRANSFER OF GOODS FROM ONE DUTY FREE Required docs Preceding declaration , Supporting Letter from the
ENTITLED BODY TO ANOTHER customs HQ
Duty and Tax Payable None
492.TRANSFER OF TEMPORARY IMPORTED GOODS FROM Required docs Preceding declaration ,
ONE PROJECT TO AN OTHER PROJECT. Duty and Tax Payable None
494.TRANSFER OF TEMPORARY IMPORTED GOODS TO Required docs Supporting Letter from Customs HQ ,Invoice ,
DUTY FREE ENTITLED BODY preceding declaration
Duty and Tax Payable None
495.SALES OF GOODS FOLLOWING TEMPORARY Required docs Supporting Letter from Customs HQ ,Invoice ,
IMPORTATION UNDER VOUCHER SCHEME. preceding declaration
Duty and Tax Payable All
496.SALES OF GOODS ON DUTY FREE BASES FOR THE Required docs Supporting Letter from Customs HQ ,Invoice ,
SAME SECTOR FOLLOWING TEMPORARY IMPORTATION preceding declaration
UNDER VOUCHER SCHEME. Duty and Tax Payable None
497.SALES OF GOODS FOLLOWING TEMPORARY Required docs Supporting Letter from Customs HQ ,Invoice ,
IMPORTATION UNDER BMW SCHEME. preceding declaration .
Duty and Tax Payable All
498.SALES OF GOODS ON DUTY FREE BASES FOR THE Required docs Supporting letter from Customs HQ ,Invoice ,
SAME SECTOR FOLLOWING TEMPORARY IMPORTATION preceding declaration.
UNDER BONDED MANUFACTURING SCHEME. Duty and Tax Payable None
499.NON-STATISTICAL IMPORT/EXPORT GOODS Required docs way bill
Duty and Tax Payable None
505. GOODS UNDER VOUCHER SCHEME Required docs Imp/Exp License, way bill, Invoice and packing
list. ( If L/C is opened ,Bank permit ),Insurance, Certificate of
origin,
Duty and Tax Payable All except with-holding tax
506. GOODS UNDER BONDED MANUFACTURING Required docs Imp/Exp .License, way bill, Invoice and packing
SCHEME(BMW) list. ( If L/C is opened ,Bank permit ),Insurance, Certificate of
origin,

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3. WAREHOUSING
701.GOODS FOR PRIVATE WAREHOUSES
702.GOODS FOR DUTY FREE WAREHOUSES
703.GOODS FOR GENERAL PURPOSE WAREHOUSES
4. TRANSIT
800.GOODS IN TRANSIT
Duty and Tax Payable All except with-holding tax
Required docs Import License, Way bill, Invoice and packing list,
(Bank permit, if L/C is opened)
Duty and Tax Payable None
Required docs Import License, Way bill, Invoice and packing list,
(Bank permit, if L/C is opened)
Duty and Tax Payable None
Required docs Import License, Way bill, Invoice and packing list,
(Bank permit, if L/C is opened)
Duty and Tax Payable None
Required docs Way bill, Invoice and packing list,
Duty and Tax Payable None

APPLICABLE ADDITIONAL P ROCEDURE C ODES (APC) FOR EACH EXTENDED PROCEDURES CODES (EPC)

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 4152 000 403 505 506
4171 000 401 402 403 410 440 441 477
4200 000 401 402 403 405 409 410
4252 000 403 505 506
4271 000 401 402 403 410 440 441 477

TEMPORARY IMPORTATION
EPC APC
5100 000 401 402 403 408 414 417 492
5200 000 403 505 506

RE-IMPORTATION
EPC APC
6010 100 101 120 130 131 421
6021 000 403 406 408 414 415
6022 000 403 406 408 415 416 417 418 419 430 440 441 473 476
6071 140

WAREHOUSING
EPC APC
7100 701 702 703

TRANSIT
EPC APC
8000 800
8100 800
8200 800
8300 800

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