Article 352 — Contraband.

(1) Whoever intentionally: (a) brings into or takes out of Ethiopia, without paying the duty or taxes fixed by law goods, property, objects or things produced by a factory or by handicraft; (b) accepts for sale, stores or offers goods or property, knowing that they are introduced into the country in the illegal manner specified in (a) above; or (c) circulates, domestically manufactured objects or products that are restricted from circulation unless the taxes due on them are paid, is punishable with fine not exceeding ten thousand Birr, or with simple imprisonment, in addition to the forfeiture of the objects, means, and the fruits of the crime, subject to the rights of third parties in good faith who have no part whatsoever in the crime (Art. 140). (2) Where the crime is committed by threats, violence, fraud or in group, the punishment shall be rigorous imprisonment not exceeding ten years, in addition to the forfeiture of the object. (3) Evasion of customs duty of an isolated character comes within the scope of the provisions relating to petty offences (Art 784).