Goods exempted from excise tax in Ethiopia

Goods exempted from excise tax in Ethiopia

  1. Excisable goods that are bona fide stores for aircraft, being goods for use or consumption by passengers or crew of aircraft while on board and while the aircraft is in international traffic;
  2. Excisable goods and services imported into Ethiopia or purchased in Ethiopia by a diplomatic or consular mission, or by a diplomat or consul, or a member of the diplomat or consul’s family forming part of the diplomat or consul’s household in Ethiopia to the extent provided for under the Privileges and Immunities Regulations;
  3. Excisable goods and services imported into Ethiopia or purchased in Ethiopia by a foreign government, international organization, or aid agency to the extent provided for under an international agreement or the Privileges and Immunities Regulations;
  4. One motor vehicle for use by persons with disability;
  5. Excisable Goods imported or Purchased locally by the Ethiopian Red Cross Society for official use in the provision of relief services in Ethiopia;
  6. Excisable goods imported by, and in the possession of a passenger subject to limitations provided for in the appropriate law.
  7. Excisable goods imported or purchased locally for direct and exclusive use in the implementation of an official aid-funded Project, to the extent provided for under the agreement signed or approved by the Minister;
  8. All goods imported or purchased locally for the official use by the Ethiopian Defense Forces and the Police Commissions as provided in a Directive issued by the Minister;
  9. All goods to be imported or purchased locally by investors in accordance with the Investment Incentives Regulations;

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