Customs Proclamation No. 859/2014.

This Proclamation applies in the entire territory of Ethiopia and regulates import goods, export goods, goods in transit and any goods subject to customs control including rights and obligations of persons who takes part in customs formalities. Firstly the Proclamation establishes that no person may import, export or transit prohibited goods and restricted goods unless in compliance with the requirements of the restriction. Part 2 establishes principles of custom operations, these include self-assessment, risk management, transparency and accountability, promote and support manufacturing industry and economic development, consumer protection and access to information. Part 3 concerns custom procedures, such as; good declaration forms, documents, and acceptance; custom transit and transshipment; custom procedures for clearance of goods; procedures for travelers; import and export of goods through the postal system; mean of transport for commercial use and store. Chapter seven regulates emergency relief consignment; this may include goods, vehicles and other means of transport, foodstuffs, medicaments, clothing, blankets, tents, prefabricated houses, water purifying and water storage items, and other goods of prime necessity, forwarded as aid, upon the request of the appropriate government body, to those affected by disasters. Chapter eight regulates custom warehouse procedure. Part 4 regulates custom duties and taxes; for this purpose Chapter 3 focuses on determination of country of origin. Part 5 is on obligations related to custom operations.
Under the Proclamation "goods" means any kind of corporeal chattels and other incorporeal chattels deemed to be corporeal chattels by law including natural forces and resources of an economic value which are employed in use, and includes money; "cargo" means any goods imported or exported by any means of transport other than stores of means of transport for commercial use and baggage of travelers.