Transfer of duty free imported goods permitted for investment in Ethiopia

• Investors who import Capital goods or construction materials free of customs duty can transfer the goods 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 goods and capital construction materials.
• Any investor who contravenes the provisions of this Article shall be punishable inaccordance with the relevant provisions. 

Reference: Investment proclamation of Ethiopia