The RRA Customs Department permits the temporary entry of machinery, equipment, and vehicles. Prior permission must be obtained upon providing Customs with a written request and proof that the product in question will be taken out of the country and that duty and tax will be paid if the product is sold.
Temporary entry procedures in Rwanda require clearing agents to execute bonds as guarantees to the Rwanda Revenue Authority (RRA), after which goods are escorted to specified licensed bonded warehouses for storage. Beginning January 2025, bonded warehouse licenses are now valid for three years under updated RRA directives. While Rwanda has long regulated warehouse operations, the 2025 changes introduced stricter operational and facility standards now mandated, including requirements for security, digital inventory requirements, proper office facilities, and mandatory compliance with Key Performance Indicators (KPIs) for enhanced transparency and efficiency. The recently opened Rubavu bonded warehouse near the DRC border enhances customs processing efficiency and cargo security. Goods declared for trade exemptions continue to be exempt from import duties unless sold locally. Warranty and non-warranty items sent abroad for repair or refurbishment remain subject to VAT on the value of repairs and shipping when re-imported, with duties applicable on any upgraded value. All temporary entry processes, including bonds, importation, clearance, and warehousing, are integrated within Rwanda’s Electronic Single Window system, streamlining documentation, real-time tracking, and transparency. Recent upgrades in 2024–2025 further enhanced automation, interoperability, and real‑time tracking to improve efficiency and transparency. This modernization supports Rwanda’s commitment to efficient customs administration and regional trade facilitation.