Ethiopia Moves Forward with Tax Stamp Plans

Following a tender process launched in 2022, the Ethiopian Ministry of Finance has recently introduced a new excise stamp management directive.

The directive mandates the use of directly applied marks or physical excise stamps on imported and locally produced spirits, beer, wine, ready-to-drink alcohol, cigarettes, tobacco products, bottled water, and carbonated/sugary drinks, with the right to extend the stamps to other product categories as required.

The stamps must carry a unique identifier that complies with ISO/IEC 15459-2:2015 (a global standard relating to unique identification), and should allow the recording of movements of excisable goods throughout the supply chain.

The directive mandates that the stamps be affixed to locally manufactured goods immediately after they have been packed at the production facility, or to imported goods before clearance. In some cases, the tax authority may allow stamps to be affixed at the production facility of the exporting country.

The issuer of the unique identifier must provide for the marking and recording of aggregated packaging, such as cartons, master cases or pallets, always ensuring that the tracking and tracing of all unit packets remains possible.