WHEREAS, it has become necessary to lower the exaggerated excise tax rate imposed on imported new vehicles and some other items;

WHEREAS, it is found not proper to grant persons and organizations with special tax and duty privileges to also import goods on which excise tax is imposed because of the damage they inflict on the environment free of excise tax;

WHEREAS, it is believed that imposing excise tax on telecommunication services will help generate more revenue to finance development activities carried out by the Government;

NOW, THEREFORE, in accordance with Article 55(1) and Article (11) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows.