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Customs or Import duty for Lemons,Cranberry, Apples – fresh to Uganda

The Customs or Import duty for Lemons,Cranberry, Apples – fresh to Uganda is classified under Food & Beverage(cdf categories).

The HSCODE applied for Lemons,Cranberry, Apples – fresh is 8-8-10-0-0

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 Uganda 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 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 duty, import goods are also subject to Sales Tax, Excise duty and Withholding Tax.

Below is the Duty and Sales tax 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 :

Product 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 Tax 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 tariff code. Certain products imported from the East African Community and the Common Market 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