Rwanda - Country Commercial Guide
Temporary Entry

Discusses requirements for products entering the country/economy temporarily. Includes information on warranty and non-warranty items shipped for repairs.

Last published date: 2021-11-11

The ATA Carnet Customs procedure used for temporary importation, transit and temporary admission of goods designed for specific purposes, duty-free and tax-free (such as professional equipment for presentations or trade fairs).

For information on this topic, please consult the Commerce Department’s Country Commercial Guides on EU Member States: EU Member States’ Country Commercial Guides

Alternatively, you can also search the Commerce Department’s Market Research Library, available from: Market Intelligence under Country and Industry Market Reports.

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.

Clearing agents first execute bonds that act as guarantees to the RRA, then the goods are escorted to specified bonded warehouses.  Goods declared for trade exemptions are not taxed unless sold.  Warranty and non-warranty items leaving the country for repair pay VAT upon return.