Transfer of duty free imported goods permitted for investment in Ethiopia
Capital goods or construction materials imported free of customs duty may be transferred to persons with similar duty- free privileges;
However, the capital goods or construction materials imported free of customs duty may be transferred, up on effecting payment of the appropriate customs duty, to persons having no similar duty-free privileges.
Transfer of goods imported duty free may only be made to a person who does not have duty-free privileges on conditions prescribed in a directive which force the investor to transfer such property.
The investor may re-export the duty-free goods imported capital construction materials;
Any investor who contravenes the provisions of this Article shall be punishable in accordance with the relevant provisions.
