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Customs or Import duty for Chocolates and pralines-truffles to Rwanda

The Customs or Import duty for Chocolates and pralines-truffles to Rwanda is classified under Food & Beverage(cdf categories).

The HSCODE applied for Chocolates and pralines-truffles is 18-6-90-0-0

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is 25%

Special Tariff rate 1 is 0%

The average VAT rate applicable in Rwanda is 0.18

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Excise Duty(Alc & tob)

Withholding tax

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Rwanda Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.
  • Along with Import duty, import goods are also subject to Sales Tax, Excise duty, and Withholding Tax.

Below is the Duty and Sales tax for Rwanda :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 100% 25% ST=18%
VAT = ST * (CIF + Duty+ other taxes)
No threshold

Extra taxes and customs fees while importing

Excise duty or Consumption Tax is charged on products like alcoholic beverages and tobacco at the rate of 3% to 150%. Please refer on detailed information about excise duty.

Below is the Excise Duty in Rwanda :

Product Description Duty
Juice from fruits 5%
Soda and lemonade 39%
Mineral water 10%
Beer 60%
Wine, brandies, liquors, and whisky 70%
Cigarettes 36% of retail price of a pack (of 20 rods) and RWF 30 per pack
Telephone communication 10%
Premium (excluding benzene) fuel and gas oil RWF 183/litre on premium fuel and RWF 150/litre on gas oil
Lubricants 37%
Powdered milk 10%
Vehicles with an engine capacity of above 2500cc 15%
Vehicles with an engine capacity of between 1500cc and 2500cc 10%
Vehicles with an engine capacity of less than 1500cc 5%

Withholding Tax is charged on all imports at a rate of 5% of the CIF value.

NOTE

  • As there is no threshold, all the import goods are subjected to duty and taxes.
  • Rwanda applies duties and tariffs of the East African Community (EAC) Common External Tariff.
Prohibited Items:

  • Asbestos
  • Dangerous goods, haz. or comb. mats
  • Furs
  • Gambling devices
  • Ivory
  • Pornography
Other related items:

Asti spumante
Sparkling wine
Champagne brut and bottle
Vodka energy drink
Spirits brandy – cognac, Cocktail, Brandy
spirits gin and Jenever
Spirits tequila and cuervo, Mezcal
Malt whiskey and Whisky – scotch of 2 to 4 litres
Coffee – instant coffee – flavoured and Cappuccino hazelnut (powdered drink mix)
Tea leaves – black > 3kg
Tea leaves – green < 3kg - flavoured
Lemons,Cranberry, Apples – fresh
Dry fruit and bananas – dried
Cherries in syrup – maraschino, Cherries,
Fresh green chilli and Chili peppers
Dates – dried
Dried tropical fruit, Truffles, and Blueberry
Kiwifruit – fresh
Dried mushrooms
Fruit jam, honey & spreads jam – guava,
Jatropha oil and Avocado oil,
Sauce – mustard
Chocolates and pralines-truffles