Rwanda is a member of the East African Community (EAC) customs union along with Burundi, Kenya, Tanzania, Uganda, South Sudan, Somalia and the Democratic Republic of the Congo (DRC). Customs tariffs, rules of origin, import prohibitions, and trade remedy regulations have been harmonized through the EAC.  Rwanda applies the EAC common external tariff (CET) on the c.i.f. (cost, insurance, and freight) value of imports. Rwanda uses a four-band duty structure for imports from outside of the EAC:

Table: Four-band duty structure for imports outside of EAC

Note: 
•    Rwanda uses this four-band Common External Tariff (0%, 10%, 25%, and 35%) structure but maintains “stay of application” measures for specific products such as vehicles and foods.
•    Electric vehicles, including electric motorcycles, are fully exempt from import duties (0%) despite the CET 25% band until June 2028, aligning with Rwanda’s green mobility incentives.
•    Vehicles valued at over $60,000 are exempt from import duties to promote high-end tourism and business sector use.  This policy was extended into FY 2025/26.
•    Strategic food imports like rice benefit from duty reductions, e.g., rice duty reduced to 45% from EAC CET 75% to support food affordability and local processing.
•    Wheat imports now have 0% duty, deviating from the CET standard 35%.
•    Sugar imports are subject to 25% duty for a capped quantity (limited import quota) but otherwise would face 100% under EAC CET.

Source: official EAC Common External Tariff publications, Rwanda Revenue Authority updates for 2025.

There are two exceptions to the CET: stay of applications and the duty remission scheme. A stay of application is a different rate of import duty from the CET available for specific products.  These are negotiated on a country-by-country basis, but once agreed, they are available for all importing taxpayers. The stay of application rate can be higher or lower than the CET rate. Once approved, the stays of applications are published by product (using HS Codes) in EAC gazettes. The duty remission scheme is an exemption from import duty available to taxpayers who are importing goods to be used as inputs in the production of goods for export or in the production of particular goods for home consumption. The list of particular goods for home consumption that the duty remission scheme can apply to is contained within EAC gazettes. Taxpayers must apply for the duty remission scheme by writing a letter to the Commissioner for Customs Services Department, explaining the reasons for application. If approved, the duty remission is valid for a period of twelve months. For more information on conditions and recent changes in duty remission and stay of applications, contact RRA.

Rwanda operationalized its long‑planned environmental levy on imported goods packaged in plastic in 2025, setting the rate at 0.2% of their customs value under Law No. 010/2025. The levy had been foreseen since 2019 under the country’s plastic regulation framework. The 2025 tax reforms also increased excise duties on products like cigarettes and alcohol, and there are updated levies on petrol, gas oil, and strategic reserve fuels. VAT remains at 18% and withholding tax rates vary by product category. 

These include excise duty (varying rates depending on products) applied on CIF plus import duty and handling fees, VAT (18%) applied on CIF plus import duty, excise duty, and handling fees, withholding tax (varying rates depending on products) applied on CIF value, infrastructure development levy (1.5%) applied on CIF value, strategic reserves levy (assessed per liter) applied only on fuel and petroleum products, and African Union Levy (0.2%) applied on CIF value. Motor vehicles pay a registration fee depending on engine capacity.  Warehousing fees are paid directly to bonded warehouses policies. VAT can be reclaimed but it is often difficult and time-consuming. A tourism tax of 3% applies to accommodation services.

Clearing agents have access to the One Single Electronic Window and are trained by RRA to assess duties and provide required information to their clients. RRA keeps an updated list of clearing agencies.

The RRA continues to modernize customs operations with the recent opening of the Rubavu bonded warehouse and expanded use of mobile cargo scanners and cargo tracking systems to increase efficiency and reduce clearance times. Other trade facilitation schemes include Simplified Trade Regime, Gold Card Scheme, Authorized Economic Operator, Pre-Payment Facility, Quitus Fiscal, Pre-Clearance Facility, Immediate Release of Goods, Duty Remission Scheme, Cargo Tracking System and Mobile Cargo Scanners.

Vehicle Import Regulations and Emission Standards (2025)

Beginning in August 2025, Rwanda’s Ministry of Environment required all newly imported vehicles to meet Euro 4 emission standards, except for brand-new cars less than two years old. This measure aims to curb pollution by limiting imports of older vehicles. Electric vehicles retain full customs and excise duty exemptions, while hybrids benefit from reduced rates to encourage green transportation.

Detailed information on current taxes, including import tariff lists and facilitation schemes, can be found at the Rwanda Revenue Authority website.

RRA Border Posts and Dry Ports can be used for imports, exports, and other customs processes. Border posts are located in Rubavu and Rusizi at the border with the DRC, in Kagitumba and Gatuna at the border with Uganda, in Rusumo at the border with Tanzania, and in Akanyaru at the border with Burundi.

Additional resource: Customs Service Departments.