Ethiopia Amends Customs Valuation Rules: Strengthening Transparency, Fairness, and WTO Compliance

The Ministry of Revenues has issued Customs Valuation Directive No. 1123/2018 (2026), amending the Customs Valuation Directive No. 1080/2017 (2025). The amendment entered into force upon its registration with the Ministry of Justice and publication on the official website of the Ministry of Revenues.

The revised Directive is intended to improve the administration of customs valuation by providing clearer procedures for submitting supporting documents, enhancing transparency throughout the valuation process, and aligning Ethiopia's customs valuation framework more closely with the principles of the World Trade Organization (WTO) Agreement on Customs Valuation. Collectively, these changes strengthen procedural fairness for importers while reaffirming that customs valuation should primarily be based on the actual transaction value of imported goods. The full details are attached.