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  • pg 1
									                                                                                              Documents to
       CPC                                                                         Duties &    be attached
EPC          APC                     DESCRIPTIONS                                   Taxes      (main ones)
                     1- Direct Exportation
1000               DIRECT PERMANENT EXPORT
             100   Home produced goods by private sector                            None      051,003,010
             101   Home produced boods by Gov't organization                        None      051,003,011
             120   Goods in which duty drawback to be claimed                       None      051,003,012
             130   Goods under AGOA agreement -by private sector                    None      051,003,013
             131   Goods under AGOA agreement - by public sector                    None      051,003,014
             190   Exportation of personal effects and others                       None          003
             435   Consumable goods under Border trade procedure                    None      051,003,010
             505   Goods under Voucher Scheme                                       None      051,003,010
             506   Goods under Bonded Manufacturing Scheme (BMW)                    None      051,003,010
                   DIRECT PERMANENT EXPORTATION AFTER ENTRY FOR HOME
1040               USE
             000   Goods for Private sectors                                     None
             190   Exportation of personal effects and others                    None
                   Re-exportation of goods at Importer's other than due to
             354   prohib./restri                                             5% of the CIF       003
                   Goods for the public Enterpr.which are fully or partia
             403   owned by Gov't                                                None
                   Medical supplies & equipment for licensed org. with
             404   Certificate of ...                                            None
                   Raw Materials and inputs imported only for the manufa. of
             405   drugs by Pha                                                  None
                   Goods donated by external org.to charitable institution in
             406   Eth.                                                          None
                   Relief goods imported by Gov't or NGO ( tax to be paid by
             407   DPPC/NGO)                                                     None
             409   Agricultural inputs (Fertilizer,Pestcides & seeds)            None
             415   Goods under Diplomatic or consular privileges                 None
                   Goods for USAID activites or for the projects &programs
             416   financed by US                                                None

             417   Equipment and Supplies for aircrafts engaged in Int'l flights    None
             418   Medicament for HIV/AIDS Treatment                                None
             419   Captal goods for NGO                                             None
                   Articles and Equipment specialized for use by the disabled
             430   or handicap                                                      None
             435   Consumable goods under Border trade procedure                    None
             440   Capital goods for INVESTMENT -by private sector                  None
             441   Capital goods for INVESTMENT -by Public Enterprise               None
                   Goods for Int'l,regional org.& thier foreign personnel(not
             473   part of UN.                                                      None
                   Goods for Int'l, regional org.& thier foreign personnel(part
             476   of UN)                                                           None
1071          Direct Export from Export warehouse
       100   Home produced goods by private sector                           None
       101   Home produced boods by Gov't organization                       None
               2-Temporary Exportation
2100         Temporary Export for return in unaltered state.
       000   Goods for Private sectors                                       None
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  None
             Goods donated by external org.to charitable institution in
       406   Eth.                                                            None
             Donation of personal effects for passengers , returnees and
       408   residences                                                      None
       414   Goods for trade fair, meetings etc                              None
2200         Temporary Export for outward processing.
       000   Goods for Private sectors                                       None
       401   Goods for Gov't budgetary institutions                          None
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  None
             Medical supplies & equipment for licensed org. with
       404   Certificate of ...                                              None
             Goods donated by external org.to charitable institution in
       406   Eth.                                                            None
             Donation of personal effects for passengers , returnees and
       408   residences                                                      None
       415   Goods under Diplomatic or consular privileges                   None
             Goods for USAID activites or for the projects &programs
       416   financed by US                                                  None

       417   Equipment and Supplies for aircrafts engaged in Int'l flights   None
       419   Captal goods for NGO                                            None
             Articles and Equipment specialized for use by the disabled
       430   or handicap                                                     None
       440   Capital goods for INVESTMENT -by private sector                 None
       441   Capital goods for INVESTMENT -by Public Enterprise              None
             Goods for Int'l,regional org.& thier foreign personnel(not
       473   part of UN.                                                     None
             Goods for Int'l, regional org.& thier foreign personnel(part
       476   of UN)                                                          None
               3- Re- Exportation
3051         Re-export after temporary import
       000   Goods for Private sectors                                       None
       401   Goods for Gov't budgetary institutions                          None
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  None
       414   Goods for trade fair, meetings etc                              None
             Transfer of T.Imported goods from one Project to another
       492   project .                                                       None

3052         Re-export after customs inward processing procedure
       000   Goods for Private sectors                                       None
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  None
               4 - Entry for Home Use
4000         Direct entry for home use
                                                                                      001,003,004,
       000   Goods for Private sectors                                       All      005,010,018
       401   Goods for Gov't budgetary institutions                       AllXWH           >>
       402   Goods for private sector exempted fro with-holding tax       AllXWH           >>
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  All            >>
             Medical supplies & equipment for licensed org. with
       404   Certificate of ...                                           AllXVAT        >> 008
             Raw Materials and inputs imported only for the manufa. of Cus + Exc +    001,003,004,
       405   drugs by Pha                                                   Sur       005,010,018
             Goods donated by external org.to charitable institution in
       406   Eth.                                                         AllXWH         003,004
             Relief goods imported by Gov't or NGO ( tax to be paid by   Cus + Exc+
       407   DPPC/NGO)                                                      Sur        003,004,017
             Donation of personal effects for passengers , returnees and
       408   residences                                                   AllXWH     003,004
                                                                       Cus + Exc+ 001,003,004,005,
       409   Agricultural inputs (Fertilizer,Pestcides & seeds)           Sur       010,018,011
                                                                                   001,003,004,
       410   Goods for public enterprise exempted from withholding tax AllXWH 005,010,018
             EMERGENCY RELIEF GOODS IMP BY GOV't OR
       411   NGO/LET.FROM REV AUTHORITY                                       All
       415   Goods under Diplomatic or consular privileges                   None        003,004
             Goods for USAID activites or for the projects &programs
       416   financed by US                                                  None        003,004

       417   Equipment and Supplies for aircrafts engaged in Int'l flights   None        003,004
       418   Medicament for HIV/AIDS Treatment                               None        003,004
       419   Captal goods for NGO                                            None      003,004,016
             Medical supplies & equipment for licensed org. exempted
       420   from WH
             Relief from duties & taxes under special exemption other                 003,004,010,018,
       421   than(414-419)                                                   None           011


       422   Personal Effects including Vehicles imported by REFUGEES        None      003,004,070

       423   Personal effects including vehicles imported by STUDENTS        None      003,004,070
424   Personal effects including vehicles imported by RETURNEES       None       003,004,070
      Personal effects including vehicles imported by
425   ETH.DIPLOMATS                                                   None       003,004,070
      Personal effects including vehicles imported by
426   INVESTMENT                                                      None       003,004,070
      Articles and Equipment specialized for use by the disabled
430   or handicap                                                     None       003,004,070
432   Relief from Duties and Taxes for Hide and skins                 None
      Fire escapes ,Fire fighting appliance & chemicals free from
433   duty/taxes                                                      None
435   Consumable goods under Border trade procedure                    All
                                                                                 003,004,010,01
440   Capital goods for INVESTMENT -by private sector                 None         6,011,012
441   Capital goods for INVESTMENT -by Public Enterprise              None
      Transfer of duty free imported goods from investment to                    003,067,010,01
442   another.                                                        None            6,012
      Goods previously declared under IVESTMENT request to                       016,067,012,01
443   pay tax                                                           All           0,003
450   Sales of Duty free imported goods by government org.             Cust           070
472   Withdraw of goods from Duty Free shops tax to be paid             All         067,003
      Goods for Int'l,regional org.& thier foreign personnel(not
473   part of UN.                                                     None          003,004
      Goods for Int'l, regional org.& thier foreign personnel(part
476   of UN)                                                          None          003,004
477   Withdraw of goods from WHS for sale in Duty Free Shops          None          003,067
      Goods notified and certified but short shipped and short
483   landed                                                          None            067
      project goods re-exported paying cust.Duty &Excise tax
485   based on Deprec                                                Cus + Exc        067
      Transfer of used vehicles from duty free entitled body to
487   GOV't org.                                                      None            067
      Re-declaring of duty free vehicles&machineries having>=10
488   or12yrs serv                                                     None           067
      Goods previously declared under APC 422,423,424,425 &          AllXWH &
489   426 ...duty& tax                                                   Sur          067
      Goods previously declared under Diplomatic & Int'l request     AllXWH &
490   to pay duty                                                        Sur        017,067
      Transfer of goods from previously D.F entitled body to
491   another.                                                        None          017,067
      Transfer of T.Imported goods from one Project to another
492   project .                                                      AllXWH
      Transfer of Abandoned goods to Abandonded WHs.Write
493   the WHs reciept No                                              None

494   Transfer of T.Imported goods to duty free entitled body         None        017,067,003
499   Non-Statistical Import/Export goods                             None            003
4051         Entry for home use after TI and return in unaltered state.
       000   Goods for Private sectors                                         All
       401   Goods for Gov't budgetary institutions                         AllXWH
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  All
       414   Goods for trade fair, meetings etc                              All

       494   Transfer of T.Imported goods to duty free entitled body        None
4052         Entry for home use after TI for inward processing
             Sales of goods following T.Importation under voucher
       495   Scheme                                                          All     017,067,003
             Sales of goods on duty free bases for the same sector
       496   follo..voucher s                                               None     017,067,003


       497   Sales of goods following T.Importation under BMW scheme         All     017,067,003
             Sales of goods on duty free bases for the same sector
       498   foll...under BMW                                               None     017,067,003


4071         Entry for home use after customs warehousing procedure
       000   Goods for Private sectors                                         All
       401   Goods for Gov't budgetary institutions                         AllXWH

       402   Goods for private sector exempted fro with-holding tax         AllXWH
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  All

       410   Goods for public enterprise exempted from withholding tax      AllXWH
       415   Goods under Diplomatic or consular privileges                   None
             Goods for USAID activites or for the projects &programs
       416   financed by US                                                 None
             Relief from duties & taxes under special exemption other
       421   than(414-419)                                                  None
       440   Capital goods for INVESTMENT -by private sector                None
       441   Capital goods for INVESTMENT -by Public Enterprise             None
       473   Goods for General purpose Warehouses                           None
             Goods for Int'l, regional org.& thier foreign personnel(part
       476   of UN)                                                         None

       477   Withdraw of goods from WHS for sale in Duty Free Shops         None      003,067


4100         Direct Importation under 2ND SCHEDULE procedure
       000   Goods for Private sectors                                         All
       401   Goods for Gov't budgetary institutions                         AllXWH
       402   Goods for private sector exempted fro with-holding tax         AllXWH
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                  All
             Medical supplies & equipment for licensed org. with
       404   Certificate of ...                                             AllXVat
             Raw Materials and inputs imported only for the manufa. of     AllXWH &
       405   drugs by Pha                                                      Sur
             Goods donated by external org.to charitable institution in
       406   Eth.                                                           AllXWH
                                                                           AllXWH &
       409   Agricultural inputs (Fertilizer,Pestcides & seeds)                Sur

       410   Goods for public enterprise exempted from withholding tax      AllXWH
             Raw materials&Imputs imported under 2nd sch. requested
       412   to pay WH tax                                                    WH
       440   Capital goods for INVESTMENT -by private sector                 None
       441   Capital goods for INVESTMENT -by Public Enterprise              None
             Transfer of duty free imported goods from investment to
       442   another.                                                        None
             Entry for home after temporary importation for inward
4152         processing (2nd)
       000   Goods for Private sectors                                        All
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                    All
                                                                          Cust + Exc + 001,003,004,00
       505   Goods under voucher scheme                                       Vat        5,010,011
                                                                          Cust + Exc + 001,003,004,00
       506   Goods under Bonded manufacturing scheme (BMW)                    Vat        5,010,011


4171         Entry for home after Warehousing under 2nd Schedule
       000   Goods for Private sectors                                         All
       401   Goods for Gov't budgetary institutions                         AllXWH
       402   Goods for private sector exempted fro with-holding tax         AllXWH
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                   All

       410   Goods for public enterprise exempted from withholding tax AllXWH
       440   Capital goods for INVESTMENT -by private sector              None
       441   Capital goods for INVESTMENT -by Public Enterprise           None
       477   Withdraw of goods from WHS for sale in Duty Free Shops       None
4200         direct importation under 2-2 schedule
       000   Goods for Private sectors                                      All
       401   Goods for Gov't budgetary institutions                      AllXWH
       402   Goods for private sector exempted fro with-holding tax      AllXWH
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                 All
             Raw Materials and inputs imported only for the manufa. of Cust + Exc +
       405   drugs by Pha                                                  Sur
                                                                          Cust + Exc +
       409   Agricultural inputs (Fertilizer,Pestcides & seeds)               Sur
       410   Goods for public enterprise exempted from withholding tax         AllXWH
             Entry for home use after temporary importation for
4252         INWARD proces.(2_2)
       000   Goods for Private sectors                                           All
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                       All
                                                                             Cust + Exc +
       505   Goods under voucher scheme                                          Vat
                                                                             Cust + Exc +
       506   Goods under Bonded manufacturing scheme (BMW)                       Vat
4271         Entry for home use after warehousing (2-2 Sch)
       000   Goods for Private sectors                                            All
       401   Goods for Gov't budgetary institutions                            AllXWH
       402   Goods for private sector exempted fro with-holding tax            AllXWH
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                      All

       410   Goods for public enterprise exempted from withholding tax         AllXWH
       440   Capital goods for INVESTMENT -by private sector                    None
       441   Capital goods for INVESTMENT -by Public Enterprise                 None
       477   Withdraw of goods from WHS for sale in Duty Free Shops             None
                5 - Temporary Importation
5100         Temporary import for return in unaltered state.
       000   Goods for Private sectors                                            All
       401   Goods for Gov't budgetary institutions                            AllXWH
       402   Goods for private sector exempted fro with-holding tax            AllXWH
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                      All
             Donation of personal effects for passengers , returnees and
       408   residences                                                        AllXWH
       414   Goods for trade fair, meetings etc                                   All

       417   Equipment and Supplies for aircrafts engaged in Int'l flights      None
             Transfer of T.Imported goods from one Project to another
       492   project .                                                         AllXWH
             Temporary import for customs inward processing
5200         procedure
       000   Goods for Private sectors                                           All
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                       All
                                                                             Cust + Exc +
       505   Goods under voucher scheme                                          Vat
                                                                             Cust + Exc +
       506   Goods under Bonded manufacturing scheme (BMW)                       Vat
             Goods under Bonded manufacturing scheme (BMW) (Relief
       507   from duties and taxes)
             Temporary import for customs inward processing after
5271         warehousing
       000   Goods for Private sectors                                       None
       505   Goods under voucher scheme                                      None
                6- Re- Importation
6010         Re-import after direct export
       100   Home produced goods by private sector                           None
       101   Home produced boods by Gov't organization                       None
       120   Goods in which duty drawback to be claimed                      None
       130   Goods under AGOA agreement -by private sector                   None
       131   Goods under AGOA agreement - by public sector                   None
             Relief from duties & taxes under special exemption other
       421   than(414-419)                                                   None
6021         Reimport after TE for return in an unaltered state
       000   Goods for Private sectors                                        All
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                   All
             Goods donated by external org.to charitable institution in
       406   Eth.                                                            AllXWH
             Donation of personal effects for passengers , returnees and
       408   residences                                                      AllXWH
       414   Goods for trade fair, meetings etc                                 All
       415   Goods under Diplomatic or consular privileges                    None
6022         Reimport after TE for customs outward processing
       000   Goods for Private sectors                                        All
             Goods for the public Enterpr.which are fully or partia
       403   owned by Gov't                                                   All
             Goods donated by external org.to charitable institution in
       406   Eth.                                                            AllXWH
             Donation of personal effects for passengers , returnees and
       408   residences                                                      AllXWH
       415   Goods under Diplomatic or consular privileges                    None
             Goods for USAID activites or for the projects &programs
       416   financed by US                                                  None

       417   Equipment and Supplies for aircrafts engaged in Int'l flights   None
       418   Medicament for HIV/AIDS Treatment                               None
       419   Captal goods for NGO                                            None
             Articles and Equipment specialized for use by the disabled
       430   or handicap                                                     None
       440   Capital goods for INVESTMENT -by private sector                 None
       441   Capital goods for INVESTMENT -by Public Enterprise              None
             Goods for Int'l,regional org.& thier foreign personnel(not
       473   part of UN.                                                     None
             Goods for Int'l, regional org.& thier foreign personnel(part
       476   of UN)                                                          None
                 Withdrawal of goods for home use from export customs
 6071            warehouse

          140    withdrawal of goods from Export WHS for home Consumption
                    7 - Warehousing
 7100            Direct entry for customs warehousing procedure
          000    Goods for Private sectors                                       all
          402    Goods for private sector exempted fro with-holding tax       AllXWH
          508    Goods under voucher scheme for AEO's                          None
          701    Goods for private warehouses                                  None
          702    Goods for Duty free warehouses                                None
          703    Goods for General purpose Warehouses                          None

                    8 - Transit
 8000            Through Transit
          800    Goods in Transit                                             None
 8100            Inward transit
          800    Goods in Transit                                             None
 8200            Outward transit
          800    Goods in Transit                                             None
 8300            Inland transit
          800    Goods in Transit                                             None




keys:-
All taxes to be paid………………………………………………………..All
No duties or Taxes payable ………………………………………….None
All taxes to be paid except with holding tax ……………….AllXWH
     Customs , Excise and Sur taxes to be paid …………………………..Cust + Exc + Sur
Customs , Excise and VAT taxes to be paid …………………………..Cust + Exc +VAT
All taxes to be paid except with holding & Sur tax ……………….AllXWH & Sur

								
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