Uganda Import Requirements

Import certificates, issued by the Ministry of Trade, Industry, and Cooperatives, are required to import goods on the “negative list,” including used tires and certain types of batteries (the negative list can be found on the Uganda Revenue Authority website: https://www.ura.go.ug/. The certificates are valid for six months. The certificates also are a substitute for import licenses.

How much is import duty in Uganda?

Imported goods are charged a value added tax (VAT) of 18% and a 15% witholding 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 first step in the import process?

Import procedures

Obtain IEC.
Ensure legal compliance under different trade laws.
Procure import licenses.
File Bill of Entry and other documents to complete customs clearing formalities.
Determine import duty rate for clearance of goods.

What products are tax exempt in Uganda?

The exemption is limited to the following activities: Processing of agricultural goods. Manufacture or assembly medical appliances, medical sundries or pharmaceuticals, building materials, automobiles, household appliances.

Manufacture of furniture, pulp, paper, printing and publishing of instructional materials.

Who pays VAT in Uganda?

Persons who make supplies that are Vatable and whose turnover exceeds UGX 150 million are required to register for VAT with the URA.

VAT-registered persons are required to: Charge VAT whenever they make supplies that are Vatable. File monthly returns before the 15th day of the month following the reporting month.