Uganda’s customs requirements are governed by the East African Community Customs Management Act and enforced by the Uganda Revenue Authority. Uganda applies customs levies based on origin, the value and type of goods. In general, Uganda applies the Common External Tariff that categorizes good entering the country from outside the East African Community into bands, before applying duties. The Common External Tariff for raw material is 0%; for intermediate (semi-processed) goods is 10%; finished goods not available in the East African Community is 25%; and finished goods available in the East African Community is 35%. There are periodic reviews to the Common External Tariff, and additional duties may apply depending on the product. Uganda is compliant with the World Trade Organization Agreement on Customs Valuation on price-based goods valuation at import.
The Uganda Revenue Authority requires importers to declare goods through the Automated System for Customs Data (ASYCUDA World). Some goods must pass the mandatory Pre-Export Verification of Conformity inspection in the country of origin. For some agricultural, pharmaceutical, and chemical products, importers need import licenses from the Ministry of Agriculture, Animal Industry and Fisheries; the National Drug Authority; and the Uganda National Bureau of Standards prior to importation.
Uganda’s customs process requires mandatory documentation, including the Import Declaration Form, Certificate of Origin, Bill of Lading or Air Waybill, PVOC Certificate, Commercial Invoice, and Packing List. To facilitate faster clearance of goods at customs, the Uganda Revenue Authority uses the Electronic Single Window, where importers can submit all their documents and track the approval process, including those from the several government agencies and ministries involved in the process.
Uganda uses the rules of origin laws and regulations provided by the East African Community Customs Management and the Common Market for Eastern and Southern Africa. Importers can contest rules of origin decisions by the Uganda Revenue Authority through an appeals process. There is an established Tax Appeals Tribunal if the importer/business fails with its first appeal with the Uganda Revenue Authority. Appellants, when making appeals, must submit complete documents disputing the decision by the Uganda Revenue Authority.
For more information: Uganda Revenue Authority Customs Department.