WHEREAS, it has become necessary to lower the exaggerated excise tax rate imposed on
imported new vehicles and some other items;
WHEREAS, it is found not proper to grant persons and organizations with special tax and duty
privileges to also import goods on which excise tax is imposed because of the damage they
inflict on the environment free of excise tax;
WHEREAS, it is believed that imposing excise tax on telecommunication services will help
generate more revenue to finance development activities carried out by the Government;
NOW THERFORE, in accordance with Article 55(1) of Constitution of the Federal Democratic
Republic of Ethiopia it is hereby proclaimed as follows: