Ethiopia’s Proclamation No. 1425/2026, published on July 23, 2026, lets importers clear part of a shipment by paying duty on that part and requires English origin marking that cannot easily be removed.
Ethiopia has amended its customs law through Proclamation No. 1425/2026, published in the Federal Negarit Gazette on July 23, 2026, changing how imported goods are examined, released, valued and marked with their country of origin1.
The amending law is listed as in force on the website of Ethiopia’s Ministry of Justice, which keeps the country’s official register of laws2.
In short, an importer who cannot pay all the duty on a shipment at once can now ask customs to release part of it, paying only for that part. At the same time, every imported product or its package must show its country of origin in English, in a way that cannot easily be removed.
What does Proclamation No. 1425/2026 change?
The proclamation amends the Customs Proclamation No. 859/2014, Ethiopia’s main customs law, which had already been amended before1. It does not replace that law. It deletes and rewrites selected articles.
The changes fall into a few groups:
- Examination of goods: customs may scan, test in a laboratory, inspect by hand, check papers and examine goods again.
- Release of goods: goods on one declaration are released together, but an importer may ask for partial release.
- Storage time limits: goods must leave temporary customs storage within 45 days by sea or land and 30 days by air.
- Customs value: new rules on related buyers and sellers, software on disks, a valuation database and the exchange rate.
- Origin: a stricter origin marking rule and new rules for goods claiming lower tariffs under trade agreements.
- Security and refunds: a fixed list of accepted guarantees and a one-year limit for refund claims.
The rest of this article explains each change in turn. All rules apply through the Customs Commission, Ethiopia’s customs authority, which the law calls "the Commission"1.
Why did Ethiopia amend its customs law?
The preamble of the proclamation gives three reasons1. The first is to make import and export trade run more smoothly. The second is to bring the customs system into line with the international, continental and regional agreements Ethiopia has joined.
From parliament to the gazette
The third reason concerns importers who disagree with customs. The law aims to remove obstacles importers faced when they challenged a decision on duties and taxes1. The preamble adds that new provisions will help fight contraband, meaning goods smuggled past customs.
The House of Peoples’ Representatives, Ethiopia’s parliament, approved the revised customs proclamation on June 9, 20263. According to the Ethiopian News Agency, the chair of the house’s Planning, Budget and Finance Standing Committee said the law would help prevent contraband and support the manufacturing sector3.
How will customs examine shipments now?
The new Article 23 sets out how the Commission checks goods before release1. It may examine a shipment in whole, in part, or by taking samples. A directive, a set of detailed rules issued by the government, will set the size of samples.
The law names four ways to examine goods1:
- cargo scanning equipment;
- laboratory analysis;
- physical inspection, where an officer opens and checks the goods;
- other alternatives.
The Commission may also carry out a documentary examination, a check of the papers only, to confirm that the declaration is accurate and complete1. Even after goods or papers have been checked, the Commission may examine them again when it finds this necessary1. For an importer, this means a shipment that passed one check can still be stopped for a second one.
How does partial release of goods work?
The new Article 25 starts with a general rule. Goods brought in under a single declaration must be released for free circulation together1. Free circulation means the goods leave customs control and can be sold inside Ethiopia.
Partial release, step by step
The law then adds an exception for importers short of cash. The steps are1:
- The declarant tells the Commission that it cannot pay all the duties and taxes on the goods at once.
- The declarant asks for a partial release of the goods.
- The declarant pays the duties and taxes due on the portion it wants to take out.
- Once that payment is confirmed, that portion of the goods can be released.
Partial release can help a small importer that has a large shipment but limited cash. It still has to clear the rest of the goods within the storage time limits.
How long can goods stay in customs storage?
The new Article 51 sets how long imported goods may sit in temporary customs storage1. Goods that arrive by sea or land must leave within 45 days. The count starts on the day the goods enter storage. Customs formalities must be completed within that time.
Time to remove goods from temporary storage, days
Goods that arrive by air must leave within 30 days of entering temporary storage1. In both cases the time is extended when the delay is caused by customs controls, an administrative action or force majeure, meaning events outside anyone’s control such as a natural disaster.
Goods not removed in time are moved to a government customs warehouse1. This also applies to goods in a bonded warehouse, a storage place where goods wait without paying duty, when their time limit runs out. The owner may still collect the goods before they are disposed of. To do so, the owner must pay the duties, taxes and other costs due1.
How will customs value imported goods?
Customs value is the value on which import duty is charged. The new Article 89 says this value is used for the customs tariff, other import and export charges and non-tariff measures1. Imported goods are valued by the methods in Articles 90 to 95, in that order. For export goods, the customs value is the actual cost of the goods up to the final exit point from Ethiopia1.
The Ministry may issue a directive on how to apply these methods. That directive may not create any other valuation method1.
Valuation database. The Commission may now use valuation databases, collections of prices from earlier shipments, to manage risk and check declared values1. The law sets limits on this. The databases cannot serve as fixed or minimum values and cannot replace the legal valuation methods1. They may only be used to judge whether a declared price looks reasonable and whether more questions are needed.
Related buyers and sellers. When the buyer and the seller are related, customs may question the declared price if it has good reason to think the relationship affected it1. If the importer cannot show that the relationship did not affect the price, customs may reject the declared value.
Software on disks. The customs value of imported disks, tapes and similar items carrying software is based only on the value of the carrier itself1. The value of the software is taken off the customs value. This only applies if the declarant shows the value of the software separately from the value of the physical item.
The law defines a data carrier as a physical object, such as a magnetic disc, an optical disc or a tape, made to store and carry software1. Integrated circuits, semiconductors and devices built with them are not data carriers. Software here means programs for computers and similar equipment, but not sound recordings, films or video recordings1.
What happens when customs doubts a declared price?
The new Article 99 sets out the steps1. When the Commission has good reason to doubt a declared price, it may ask the declarant for additional information or evidence. That evidence must show that the declared value is correct.
If doubts remain after the evidence arrives, or if the declarant does not reply, customs may value the goods with the next method in Articles 91 to 951.
The importer has rights in this process. On written request, the Commission must give the written reasons for the value it set, including why it rejected the declared price1. The declarant must be given a chance to reply before a final decision. Information given in confidence for customs valuation must be kept strictly confidential, except where a court needs it1.
Which exchange rate applies to customs value?
The new Article 101 fixes the exchange rate for turning foreign prices into Ethiopian currency1. Customs uses the indicative exchange rate of the National Bank of Ethiopia, the central bank. The rate used is the one on the date the declaration is submitted to and accepted by the Customs Commission1.
For an importer, the date of acceptance of the declaration now decides the rate. A change in the exchange rate before that date changes the duty owed.
What must origin marking show on imported goods?
The new Article 107 tightens the rules on origin marking1. The name of the country where the goods were made must appear in English, on each item or its package. The marking must be applied so that it cannot easily be deleted, removed or altered.
What origin marking must do
The rule does not apply to personal-use items that are not meant for trade1. The Ministry must issue a detailed directive on origin. That directive will list goods that do not need origin marking. It will also say what happens to goods that arrive without proper marking1.
Exporters selling to Ethiopia are the ones who must act on this rule. A label that peels off or a marking in another language alone would not meet the new text.
How do trade agreement tariff cuts work now?
The new Article 108 covers goods that claim a lower tariff under a trade agreement1. Their origin is decided only by the rules of origin in the international, regional or bilateral agreement that grants the lower tariff.
The lower tariff is granted only when the goods meet those rules. The importer must also present valid proof of origin, a document showing where the goods were made, as the agreement requires1.
The Customs Commission is named as the authority for these proofs1. It runs and enforces them, issues them, and checks whether they are genuine.
What changes for guarantees and refunds?
When the law requires a security, a guarantee that duties will be paid, the new Article 118 lists the accepted forms1. These are cash deposit, bank guarantee and insurance bond. Public bodies, public enterprises and authorized economic operators may instead give a written promise. An authorized economic operator is a trader approved by customs as reliable.
The new Article 123 sets a time limit for asking back duty that was overpaid1. A refund claim must be lodged within one year. The year starts on the date the customs formalities were completed and the declaration was finalized. For goods confirmed as not entering the country, it starts on the date the declaration was deleted from the customs system1.
The proclamation also changes how informants are paid. People who give information that leads to a seizure of goods will be rewarded under a directive from the Ministry of Finance1. Money from selling seized contraband goods will be used for building capacity, under a Ministry of Finance directive1.
Key points on Ethiopia’s customs amendment
The main facts of Proclamation No. 1425/2026 are below.
| Question | Answer |
|---|---|
| What is the law? | Proclamation No. 1425/2026 |
| What does it amend? | Customs Proclamation No. 859/2014 |
| When was it published? | July 23, 2026, Federal Negarit Gazette |
| When did parliament approve it? | June 9, 2026 |
| Who applies it? | Customs Commission |
| Can goods be released in part? | Yes, after paying duty on that part |
| Storage limit by sea or land | 45 days |
| Storage limit by air | 30 days |
| Origin marking rule | English, hard to remove, on goods or package |
| Valuation database | For risk checks, not minimum values |
| Exchange rate date | When declaration is accepted |
| Refund claim limit | One year |
The law is listed as in force2. The next step is the directives the proclamation calls for, including the one on origin marking, which will say how customs treats goods that arrive without proper marking1.
Sources
- ↩ አዋጅ-ቁጥር-1425-2018.pdf https://justice.gov.et/wp-content/uploads/2026/08/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1425-2018.pdf
- ↩ የጉምሩክ አዋጅ (እንደተሻሻለ) እንደገና ለማሻሻል የወጣ አዋጅ ቁጥር 1425/2018 • Customs Proclamation (as Amended) Further Amendment No. 1425/2026 – Ministry of Justice https://justice.gov.et/en/law/customs-proclamation-as-amended-further-amendment-no-1425-2026/
- ↩ House Approves Cybersecurity, Revised Customs Proclamations – ENA English – ENA https://www.ena.et/web/eng/w/eng_9005595