92537 tax law/ custom duty/ contraband
ህጋዊ ቀረጥ የተከፈለበት ዕቃ ህጋዊ የግምሩክ ስርዓት ካልተፈፀመበት ዕቃ ጋር ተቀላቅሎ ከተያዘ እና ከተወረሰ በህጋዊ መንገድ ዕቃው ሲገባ የተከፈለው ቀረጥ(tax) እንዲመለስለት የዕቃው ባለቤት የሚጠይቅበት የህግ ስርዓት ስላለመኖሩ፣ አዋጅ ቁጥር 622/2001 አንቀፅ 104(3)
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