PART TWO

Establishment of the Customs Authority

3. Establishment

1.      Ethiopian Customs Authority (hereinafter called "The Authority") is hereby Re-established as a Federal Government organ with its own juridical personality.

2.      The Authority shall be accountable to the Board.

4. Head Office

The Authority shall have its head office in Addis Ababa and may have branch offices and customs stations else where in Ethiopia or abroad, as may be necessary.

5. Objectives

The Authority shall have the following objectives:

1.      Collect duties and taxes on goods imported or exported;

2.      Implement Laws and International Conventions related to its objectives;

3.      Control the importation or exportation or prohibited or restricted goods.

6.  Powers and Duties

To achieve its objectives, the Authority shall have the following powers and duties;

1.      to assess duty paying values, collect duties and taxes, collect license and service charges;

2.      to examine documents of importers or exporters so as to enforce customs law;

3.      to establish customs stations in any customs port, frontier post and transit routes;

4.      to approve the place for the deposit of import and export goods, establish warehouses, give license for those who establish customs warehouse, supervise the proper handling of deposited goods; suspend or revoke warehouse license;

5.      to prevent and control the importation or exportation of goods in contraband;

6.      to search any goods and means of transport entered in to or departing from Ethiopia through customs ports, frontier posts and other customs stations;

7.      to detain prohibited, restricted or unaccustomed goods; and take the necessary measure;

8.      under the authority given by and supervision of the Attorney General, to investigate customs offences; institute criminal proceeding; and follow up the case in court;

9.      to collect, organize and disseminate import and export data's;

10.  to carry out studies as to the levying, assessment and collection of customs duties, devise ways of combating and repression of contraband activity, and implement same upon approval;

11.  to sale or dispose otherwise goods with out owner, abandoned or forfeited;

12.  to issue or revoke customs clearing license;

13.  to prepare forms and brochures necessary for customs activity;

14.  to prepare and implement systems for the assessment, and collection of duties, financial accounting and other related activities;

15.  to arrange for training and work shops to upgrade the efficiency of customs

16.  to own property, enter into contract, sue and be sued in its own name;

17.  Perform such other related activities required for the attainment of its objectives.

7.      Organization of the Authority

The Authority shall have:

1.      A general Manager and Deputy General Manager or Deputy General Managers to be appointed by the Government; and

2.      The necessary staff.

8.  Powers and Duties of the General Manager

1.      The General Manager shall be, subject to the general directives given by the Board, the chief executive officer of the Authority and shall plan, organize, direct and administer the activities of the Authority.

2.      Notwithstanding sub-Article(1) of this Article, the General Manager shall:

a.       exercise the powers and duties of the authority specified under article 6 of this proclamation

b.      employ, administer and dismiss personnel in accordance with the directives approved by the board following the basic principles of the federal civil service laws;

c.       deploy, administer and dismiss customs police force assigned by the Federal Police Commission;

d.      prepare and submit to the Board the annual plan and budget of the Authority and implement same upon approval;

e.       effect payments in accordance with the approved budget and work programs of the Authority;

f.        settle Civil disputes out of court in accordance with the directives issued by the Board;

g.       represent the Authority in all its dealings with third parties;

h.       Submit periodical reports to the Board.

3. The General Manager may delegate part of his powers and duties to the deputy General Manager/ Managers, other officials and employees of the Authority to the extent necessary for the management of the Authority's activities.

9.  Powers and Duties of the Deputy General Manager or Deputy General Managers

1. The Deputy General Manager or Deputy General Managers shall in accordance with directives given by the General Manager:

a.       Support the General Manager in planning, organizing, directing and coordinating the activities of the Authority,

b.      Perform other activities directed by the General Manager.

2. In the absence of the General Manager carry out the activities of the General Manager.

10.   Budget

Budget of the Authority shall be allocated by the Government

11.   Books of Accounts

1.      The Authority shall keep complete and accurate books of account.

2.      The books of account and financial documents of the Authority shall be audited annually by the Auditor General or by other Auditors designated by the Auditor General.

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