With the release of the second and most important report of the UN Commission of Inquiry on Human Rights in Eritrea (COI) in June 2016, high-ranking Eritrean government officials and key state institutions, such as the Office of the State President, are now formally accused of committing a broad category of crimes against humanity, such as: enslavement, imprisonment, enforced disappearance, torture, persecution, rape, murder and other inhumane acts. In keeping with the objectives of the present consultation, this paper provides some reflections on the prospects and challenges of accountability for gross human rights violations in Eritrea in light of the relevance and applicability of the principle of complementarity.