How To Calculate Import Duty In Uganda

What Is Import Duty?

Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. 

How To Calculate Import Duty In Uganda?

Computation of Import Duty
Import duty = Customs value × Import duty rate Customs value = C+ I + F which is cost, insurance and freight. However, for air freight cargo, value is based on only the cost and insurance (C&I) of the goods. It excludes the cost of freight.

What Percentage Is Import Duty In Uganda?

Imported goods are charged a value added tax (VAT) of 18% and a 15% withholding tax, which is not reclaimable. Combined, these taxes effectively charge a 33% tax on all foreign goods and services. Imports are also charged a 1.5% infrastructure tax to finance railway infrastructure development.

What Is The Import Duty Charges In Uganda?

Major ad-valorem rates of basic customs duty, namely 5%, 15%, 25%, 35% and 45% have now been reduced to 4 major ad-valorem rates of basic customs duty, namely, 5%, 15%, 25% and 35% . C Duty increase on agricultural, horticultural items.

Who Pays The Import Duty In Uganda?

In practice, import duty is levied when imported goods first enter the country. For example, in the United States, when a shipment of goods reaches the border, the owner, purchaser or a Customs broker (the importer of record) must file entry documents at the port of entry and pay the estimated duties to Customs.

What Is The Difference Between Customs Duty And Import Duty In Uganda?

The government imposes a duty on the consumer who will import that particular item from an international country to the domestic country. The few types of popularly known duties are excise duties and customs duties. The import duty imposed on the goods imported from a foreign land is known as the customs duty.

How Is Import Duty Calculated In Uganda?

To do this add up the value of the goods, freight costs, insurance and any additional costs, then multiply the total by the duty rate. The result is the amount of duty you’ll need to pay customs for your shipment.

How Can We Avoid Import Duty In Uganda?

Tell the seller explicitly that the item is for personal use. Import duties typically apply to items imported for commercial use (business or resale)not personal or retail sales. If you’re importing something for your own personal use or as a gift for someone else, you don’t have to pay them.

How Is Duty Calculated In Uganda?

Duty is calculated against the value of the shipment’s contents declared on the commercial invoice, together with any insurance costs and a percentage of the transportation cost this is known as the value for customs. This value is then multiplied by the duty percentage of the HS code.

How Do I Pay Duty On Imported Goods In Uganda?

Custom duty can be paid online by following the steps given below,

Access the ICEGATE e-payment portal.

Enter Import/Export code or login credential supplied by ICEGATE.

Click on e-payment.

You can now see all the unpaid challans in your name.

Select the challan you want to pay and select a bank or payment method.

What Happens If I Don’t Pay Customs Duty In Uganda?

If he fails to pay the duty within the time so specified, he shall pay interest on the duty not paid or short-paid till the date of its payment, at such rate, not less than ten per cent. but not exceeding thirty-six per cent.

What Items Are Exempt From Import Duty In Uganda?

Exemption of duty on goods meant for charitable purposes would be applicable in respect of import of such goods by charitable institutions, which are to be used for charitable purposes without any distinction in any manner on account of caste, creed, religion, race or gender.

How Much Can I Import Without Paying Duty In Uganda?

Up to UGX 6213270.40 in goods will be duty-free under your personal exemption if the merchandise is from an IP. Up to UGX 3106635.20 in goods will be duty-free if it is from a CBI or Andean country. Any additional amount, up to UGX 3883294.00, in goods will be dutiable at a flat rate (3%).

Do You Pay Import Duty And VAT In Uganda?

Excise duty is charged on imports from Uganda as well as imports from countries outside Uganda. If goods are subject to excise duty, you pay this at the same time as you pay VAT and import duty. VAT is charged on the value of the goods plus excise duty.

Can I Claim Back Import Duty In Uganda?

In certain circumstances, it may be possible to receive a refund of customs duties paid, provided the goods you bought have been returned to the seller. You cannot claim a refund until after payment of the customs charges.