Whereas, the contemporary increase in import and export trade activities in Ethiopia calls for the adoption of specialized customs facilitation procedures whereby the Ethiopian Revenues and customs Authority can provide importers with improved facilitation services on the basis of reliability and level of compliance;

Whereas, the Authority has, as a result, established a special customs facilitation scheme in which certain categories of importers are selected and classified as Authorized Economic Operators entitled for a privilege to take advantage of such special customs facilitation procedures;

Whereas, the implementations of such special customs facilitation procedures need to be backed by sanctions and penalties to be applicable where there are instances of abuse of the privileges granted;

Now therefore, the Ethiopian Revenues and Customs Authority has hereby issued these directives in accordance with Articles 14(2) and 112(2) of the customs proclamation.