የተጨማሪ ክፍዎችና አፈጻጸም መርህ

The document outlines Ethiopia’s customs and tax procedures for goods entering the country via the Gümrük (customs) zone, specifying additional charges—such as a 5 % surcharge on FOB value for transport costs and a 2 % surcharge for insurance— that must be added to the customs‑duty‑and‑tax payable amount, and enumerates expenses (e.g., freight, insurance, handling, commissions, and post‑entry taxes) that are excluded from the transaction value when calculating duties. It also details the conditions under which these extra fees are applied, the documentation required for verification, and the authority’s contact information.