When exporting goods into Uganda, there are formal governmental
procedures to be taken into consideration. The following document
will describe the procedures that have to be followed and it will
also state what is required from the supplier at different stages.
Unless the following guidelines are cautiously and timely followed
up there will most certainly be delays in the shipment of goods
which will consequently result into delays in clearance of the
shipment and delivery to the final customer.
2. GATT (General Agreement on Tariff and Trade) System:
URA (Uganda Revenue Authority) i.e. Uganda Customs & Excise
follows GATT system for valuation of imports in to Uganda. In
this system, the CIF-value up to port of entry, for the purpose
of calculating applicable import duties & taxes ,is arrived
at by consolidating all the costs from FOB-port of loading. Under
this valuation system, the importer is expected to avail to URA
all originals or copies of the documents listed below:
3. Shipping Documents
Airfreight Shipments original documents
1. Air Way Bill
2. Supplier Invoice(s)
3. Packing List
4. Customs export declaration / export entries from the country
of exportation (w.e.f. 01/Jul/2007)
5. Importer’s TIN and VAT numbers
6. Insurance certificate, if cargo is insured
7. Evidence of payment i.e. copy of TT transfer, copy of Letter
of Credit, copy of Proforma Invoice
8. Export Entries from the country of supply/export
9. Duties and Taxes Exemption Certificates, if any
10. National Drug Authority Certificate / Permit for import of
drug and pharmaceuticals
Seafreight Shipments original documents
1. Bill of Lading
2. Supplier Invoice(s)
3. Packing List
4. Customs export declaration / export entries from the country
of exportation (w.e.f. 01/Jul/2007)
5. Importer’s TIN and VAT numbers
6. Insurance certificate, if cargo is insured.
7. Sea Freight & Inland Freight Invoices
8. Evidence of payment i.e. copy of TT transfer, copy of Letter
of Credit, copy of Proforma Invoice
9. Export Entries or Shipping Bills from the country of supply/export
10. Duties and Taxes Exemption Certificates, if any
11. National Drug Authority Certificate / Permit for import
of drug and pharmaceuticals.
4. Additional Documents required for specific imports.
1. Phyto-Sanitary certificates for import of agricultural products
2. Registration / De-registration Card of country of origin of
old/used vehicles
3. Gift Certificates, if gifted to any organization eligible for
duty free clearance
4. Passport of the individual for clearance of personal effects
5. Certificate of Origin especially for goods imported from COMESA
countries
Pre-shipment Inspection :
Pre-shipment inspection by any pre-shipment inspection agency
is NOT required for the purpose of customs
clearance of imports into Uganda.
5. Imports which are prohibited or restricted
Prohibited Imports:
1. Fire arms
2. Post office equipment
3. Electricity supply specialized equipment
4. Pornographic materials
5. Imports banned under international agreement where Uganda is
a signatory
Restricted Imports:
1. Drugs
2. Live animals
3. Wild endangered species
4. Explosives
5. Military hardware
6. Seeds and plants
7. Specialized communication equipment
8. High voltage electric wires and transformers.
9. Cigarettes
10. Used motor vehicle tyres
11. Used motor vehicle batteries
Questions
If there are any questions on this process please contact INTERFREIGHT
Kampala.
