Customs Duties or A 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 A tax charged on certain goods which are brought into a coun..., import goods are also subject to Known as VAT (Value Added Tax) in the UK. A tax based on the..., Excise duty and Withholding A fee imposed by a government on personal or corporate incom....
Below is the Duty and Known 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)
Extra taxes and customs fees while importing
Below is the Excise Duty in Uganda :
|The 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%|
|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 A fee imposed by a government on personal or corporate incom... is charged on all imports at a rate of 6% of the CIF value.
- 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 A government tax on imported and exported goods. code. Certain products imported from the East African Community and the Common The commercial activity of buying and selling goods and serv... for Eastern and Southern Africa (COMESA) region enjoy special custom duty rates.