The Customs or Import dutyA tax charged on certain goods which are brought into a coun... for Tea leaves – black > 3kg to Uganda is classified under Food & Beverage(cdf categories).
The HSCODE applied for Tea leaves – black > 3kg is 9-2-30-0-0
The taxA fee imposed by a government on personal or corporate incom... is applied on the total sum of item cost, insurance cost and shipment cost.
The custom/import taxes are:
General duty is 25%
Special TariffA government tax on imported and exported goods. rate 1 is 0%
The average VAT rate applicable in Uganda is 0.18
Note: If the special tariffA government tax on imported and exported goods. rate is NULL then general duty is applicable.
The other taxes applicable are:
Excise Duty(Alc & tob)
Withholding taxA fee imposed by a government on personal or corporate incom...
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 dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Uganda 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 dutyA tax charged on certain goods which are brought into a coun..., import goods are also subject to Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the..., Excise duty and Withholding TaxA fee imposed by a government on personal or corporate incom....
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Uganda :
| 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
Below is the Excise Duty in Uganda :
| ProductThe result of a manufacturing or natural process (such as fo... | Excise |
|---|---|
| Cigarettes | Between UGX 45,000 and UGX 75,000 per 1,000 sticks, subject to the type of cigarette |
| Cigars and other smoking tobacco | 160% |
| Beer made from malt | 60% |
| Beer made from local raw material | 30% |
| Spirits produced from local raw materials | 60% |
| Other spirits, except undenatured spirits, which are subject to duty up to 100% | 70% |
| Wine produced from local raw materials | 20% |
| Other wine | 80% |
| Fuel and oils | Between UGX 200 and UGX 1,000 per litre, depending on the type of fuel/oil. Nil for gas oil and thermal power generation to the national grid. |
| Chewing gum, sweets, and chocolates | 10% |
| Cosmetics and perfumes | 10% |
Please refer on detailed information about excise duty.
Withholding TaxA fee imposed by a government on personal or corporate incom... is charged on all imports at a rate of 6% of the CIF value.
NOTE
- As there is no threshold, all the import goods are subjected to duty and taxes.
- The rates of duty are provided by the East African Community common external tariffA government tax on imported and exported goods. code. Certain products imported from the East African Community and the Common MarketThe commercial activity of buying and selling goods and serv... for Eastern and Southern Africa (COMESA) region enjoy special custom duty rates.
Prohibited Items:
- Asbestos
- Dangerous goods, haz. or comb. mats
- Furs
- 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