Rwanda - Country Commercial Guide
Temporary Entry
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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.