Import duty and taxes are due when importing goods into Uganda by a private individual or a commercial entity. These are calculated on the CIF value, i.e. the sum of the value of the imported goods and the cost of shipping and insurance. In addition to duty, imports are subject to Sales Tax, Excise duty, and Withholding Tax.
Uganda applies duties and tariffs of the East African Community (EAC) Common External Tariff. Customs duty is levied at rates between 0% and 100%, with an average rate of 25%.
Imports into Uganda are subject to a standard VAT rate of 18%, levied on the sum of the CIF value, duty, and other applicable taxes.
There is no minimum threshold for imports into Uganda; therefore duty and taxes are payable regardless of the value.
Other taxes and customs fees
- Excise duty is charged on products like alcoholic beverages and tobacco, as ad valorem rates, i.e. as a percentage of the sum of the CIF value and duty; or as specific rates, i.e. based on units of measure.
- Withholding Tax is charged on imports at a rate of 6% of the CIF value.