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 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 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 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 :
| ProductThe result of a manufacturing or natural process (such as fo... 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 priceThe amount of money required to purchase something or to bri... 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 TaxA fee imposed by a government on personal or corporate incom... 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 TariffA government tax on imported and exported goods..
