የኤክሳይዝ ታክስ አዋጅ (No. 307)

The document is Ethiopia’s Excise Tax Proclamation No. 307/2002, which establishes an excise tax on selected luxury, health‑hazardous and inelastic‑demand goods—both imported and locally produced—detailing definitions, taxable items (including alcohol, tobacco, fuel, textiles, vehicles, appliances, etc.), tax rates, calculation bases (cost of production or CIF), payment deadlines, bonded‑warehouse rules, and assessment procedures.