Customs Information

The East African Community collaboration (EACCM) act 2004, amended in 2019 regulates the management and administration of customs duties and imports in Uganda, with a decentralized system where each country collects its own revenue. EAC Customs Management (A) Act, 2019 | East African Legislative Assembly (eala.org)

 

Although Uganda is a landlocked country, land transportation (trucks, railway) is utilizing both land and water border crossing and transit centers across the region, Lake Victoria and Lake Albert to/from Port Bell and Jinja Pier in Uganda.

 

Aviation air operations, clearances and customs clearance are completed at the international airports. The handling of Inland container depots (ICD) in Uganda improves cargo flow and increase revenue collection. Goods can either be cleared at the border or at an inland depot.

Option 1: Ability to do clearance at the Port of entry or at the border:

• For organizations that already have exemption
• For corporate companies, especially manufacturing companies handling raw materials.

 

Option 2. Ability to do clearance at an inland depot:

• In circumstances where the truck arrives but does not have full documentation. The clearing company moves the cargo to an ICD and releases the trucks pending clearance.

 

Duties and Tax Exemption

Only items, food, and non-food, that are not on the prohibited/restricted list under the law at the time of import are permitted.

• The items specification, quality, packaging, and labelling should be in conformity with the international (Uganda) standards of importation.
• The items imported should have a valid shelf-life period.
• Shipping documents must be presented to relevant customs authorities through the customs agent in the original form in time.
• Mandatory tax waiver request from Humanitarian organizations/agencies for both food and non-food items from MoFA where applicable.  
• For Communication items the clearance with communication Commission is required for entry of communication equipment, and mandatory checks (verification) at entry by regulatory authorities namely Customs, Uganda Quarantine Inspection Services, National drug authority, Uganda national Bureau of Standards and the organisation should have an appointed customs clearing/forwarding agent. (Uganda - Customs Regulations (trade.gov);

Department of Public Service Inspection – Ministry of Public Service;

Uganda National Bureau Of Standards (unbs.go.ug)

 

Table 1.3.1. Uganda: Road, Railway, sea and air transit centers and border crossing.

 

Country	Road Transit center and Border crossing to/from Uganda	Railway Transit Center and Border crossing to/from Uganda	Sea Transit Center and Border Crossing to/from Uganda	Air Transit Center and Border Crossing to/from Uganda
Kenya	Malaba and Busia	Mombasa via Malaba to Kampala (Northern Corridor)	Kisumu to Port Bell Kampala and Jinja Pier via Lake Victoria	Nairobi/Entebbe
Rwanda	Katuna, Cyanika, and Kagitumba			Kigali/Entebbe
DRC	Bunagana, Goli, and Mpondwe, Araba			Kinshasa/Entebbe
Tanzania	Mutukula,	Dar es Salaam via Mwanza to Port Bell Kampala (Central Corridor)	Mwanza to Port Bell Kampala via Lake Victoria	Dar Es Salaam /Dodoma/Entebbe
South Sudan	Nimule, Madi Opei/Tseretenya, and Oraba/Kaya			Juba/Entebbe

 

Emergency Response

Exemptions are granted to UN agencies and some NGOs if their imports are meant to support a public service or an emergency operation.

 

Table 1.3.2. Uganda: Ratified Agreements and Conventions

 

Agreements / Conventions Description	Ratified by Country? (Yes /No)
WCO (World Customs Organization) member	Yes, 03/11/1964
Annex J-5 Revised Kyoto Convention	Yes, 25/03/2002
OCHA Model Agreement	Yes, 2006
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	Yes, 05/09/2002
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Yes, COMESA 21/12/1981 Yes, IGAD January 1986 Yes, AU 25/05/1968

 

Exemption Regular Regime (Non-Emergency Response)

In the past all Non-Governmental Organizations (NGOs) were tax exempt; however, the facilitation was abused, and the Government was forced to withdraw the blanket provision. Tax and duty exemption is now granted to only diplomatic missions on a case-by-case basis, depending on the status of the project for which the exemption is being sought.

• If the mission or actual project/program, is in support of a specific public service i.e., health, education, environment etc., the line Ministry would facilitate the tax and duty exemption application.
• Once the agreement is made with the line Ministry, they become responsible for the tax and duty.
• The line Ministry issues the applying entity a promissory note (letter) with a Customs Product Code (CPC) which is passed on to the consignees Clearing Agents.
• Clearing Agent enters the code into the system.
• The promissory note is then approved by the Permanent Secretary of the line Ministry.
• The exemptions are then processed by the Ministry of Foreign Affairs.

 

Table 1.3.3. Uganda: Organizational Requirements to obtain Duty Free Status

UN agencies

WFP and other UN agencies’ imports are generally duty and Tax exempt, and this includes food and non-food items under their diplomatic status.  Process normally involves presentation of all shipping documents plus a tax exemption from Ministry of Foreign Affairs (MOFA) to customs.

Non-Governmental Organizations

Duty and tax exemption for NGOs is dependent on the type of goods being imported and purpose of the goods. For humanitarian imports the Government will require: Evidence from the country of origin. This evidence is submitted to the Ministry of Foreign Affairs. The consignee NGO must be registered and have a physical address in Uganda. Copies of registration must be submitted. Cover letter to office of Prime Minister explaining nature of work being carried out and proof of how the work will benefit the community (ties) within Uganda operation. Certificate of registration as a charity organization (NGO/INGO) in the country (Uganda). Copies of commercial invoices/Parking list for the items to be exempted from tax. Airway bill or Bill of Lading for the items. If request is accepted by the Prime Minister’s office, communication is made to Ministry of Finance/Treasury to clear the taxes on behalf of the NGO/INGO.   At this point the treasury issues a tax emption letter to be presented to URA to release the said consignment with commitment of treasury to pay on behalf of the agency (NGO).

 

Exemption Certificate Application Procedure

Clearing of goods in Uganda is a statutory requirement and can be done by a registered clearing agent only. However, where organisations have employed qualified Clearing personnel, the organisation can undertake its own clearance with the right approvals.

 

Table 1.3.4. Uganda: Exemption Certificate Application Procedure.

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation

Uganda Duties and Taxes Exemption and Customs Clearance Process The following is information on the duties and taxes exemption (as the two are largely intertwined) process and customs clearance process in Uganda: A triplicate application must be made to the Protocol Office of the Ministry of Foreign Affairs using the appropriate form. The Permanent Secretary will then approve/reject the application.   Once done, one copy is retained by the Ministry, one copy is forwarded by them to the Customs and Excise Department and one copy is returned to requesting agency to go along with the other supporting documents related to the importation. When the goods are being declared and cleared with Customs, requesting agency must present the exemption certificate together with any other required documents.  Included in these required documents it must show that requesting agency is the consignee of the goods. Note: Uganda Revenue Authority and the Ministry of Foreign Affairs have controls in place to monitor the goods being imported in relation to the exemption certificates approved. An exemption must be applied before the arrival of the goods in the country. The total time required for obtaining duty and tax exemption certificate is at minimum 3 working days minimum, but it depends on the workload of the approving officer. REQUIRED DOCUMENTS  Bill of Entry and Supporting Documents Declaration of goods to Customs is done on a bill of entry (SAD), including: Consignor (Exporter) Consignee Clearing Agent Origin Value Currency Code Commodity Code (HSC) description of goods Quantity Customs Procedure Code Payment Account (ASYCUDA world) In Uganda two ASYCUDA (Automated System for Customs Data) Versions are in use namely, ASYCUDA 2.7 and ASYCUDA World.  The latter system allows importers to do self-assessment of duty for their goods while in the former system duty assessment is done by customs. Under both Systems, the Customs Clearing Agent prepares a work sheet indicating all the features listed above and takes it to the Direct Trader Input (DTI) Centre for registration.  A printout of the entry is then produced with an entry number automatically allocated by the computer.   The following documents support a declaration and should be availed to the customs agent prior to arrival of goods.  Commercial Invoice Packing list Bill of Lading/Airway Bill/Railway Consignment Notes Sales Agreement RCTD/TI Certificate of Origin Fumigation Certificate Phytosanitary Certificate Import Permits for restricted imports like drugs, arms and ammunitions, fertilizers, live plants, live animals, soil etc. Other documents that may be attached on entries to support a declaration include: Proof of payment documents like Telegraphic transfer (TTs) Motor vehicle registration/Deregistration Certificate  Letters of Credit Receipts. It should be noted that not all declarations must have all the above listed supporting documents as this depends on the nature of the import and how the transaction was carried out.

Process to be followed (step by step or flowchart)

RECEIPT, CHECKING AND PASSING/REJECTING IMPORTATION DOCUMENTS  Receiving and Passing a Declaration Goods are deemed to be entered when the entry, made and signed by the owner in the prescribed manner, is accepted and signed by the proper officer (Customs Officer) and any duty due or deposit required in respect of the goods has been paid or security (Bond of Tax Exemption certificate) has been given for compliance with the law.   Under ASYCUDA 2.7 after the entry has been captured in the computer it is stamped and signed by the proper officer, but payment of duty is done after assessment at Long-room.   Under the ASYCUDA World System, after the registration of the entry at a DTI, payment is done at the bank and the entry lodged at the Customs Business Centre (Long room).

 

Exemption Documents Requirements

For all imports the packing list, commercial invoice, airway bill or Bill of Lading must be sent to the Office of the Prime Minister (OPM) who will then liaise with the Treasury to endorse permission for tax exemption.

 

Table 1.3.5. Uganda: Exemption Documents Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, Wash and Education)	Medicines	Vehicles & Spare parts	Staff & office supplies	Telecom Equipment
Invoice	Yes, Original 1 copy, applies to all UN and NGOs	Yes, Original, 1 copy, applies to all UN and NGOs	Yes, Original, 1 copy, applies to all UN and NGOs	Yes, Original, 1 copy, applies to all UN and NGOs	Yes, Original, 1 copy, applies to all UN and NGOs	Yes, Original, 1 copy, applies to all UN and NGOs
AWB, BL and Other Transport Documents	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.
Donation and non-commercial Certificates	Original Certificate of Export	Original Certificate of Export	Original Certificate of Export	Original Certificate of Export	Original Certificate of Export	Original Certificate of Export
Packing List	Yes Original	Yes Original	Yes Original	Yes Original	Yes Original	Yes Original
Other Documents	Certified Food test certificate from exporting country, PIP for Uganda, UNCST, UQIS and UNBS	N/A	Import license from Uganda national drug authority before importation, certificate of analysis from exporting country	JEVIC Certification from exporting country showing that the MV has been tested and fit for purpose.	Copy of passport, offer letter from the organisation and work permit	N/A
Additional Notes:
Clearing of goods in Uganda is a statutory requirement and can be done by a registered clearing agent only.   However, where organisations have employed qualified Clearing personnel, the organisation can undertake its own clearance with the right approvals.

 

Customs Clearance

The Customs clearance of goods is done by lodging Import entries and other clearances which are a legal declaration to Customs under the Customs and Excise Act 2004.

To expedite the process of clearing goods is conducted smoothly; certain documents required by Customs should be available on request by the customs officer.

 

Table 1.3.6. Uganda: General information 

Customs Information
Document Requirements	A Customs Bill of Entry duly completed and signed by a Customs Agent. Other documents related to the purchase and importation of the goods such as following: a)    Commercial Invoice b)    Bill of Lading (for Imports by Sea) c)    Airway Bill (for imports by air) d)    Railway consignment note (for imports by rail) e)    Freight Invoice f)     Insurance certificate (if goods were insured) g)    Proforma Invoice h)    Certificate of Origin i)     Permits (if necessary) j)     Original and translated certificates of cancellation or k)    permanent export for motor vehicles l)     Road transit Customs Document (Commonly known as m)  C63) prepared at seaport and entry port in Uganda. n)    URA Form 1 for Motor vehicles o)   • Any other relevant documents.
Embargoes	None
Prohibited Items	Narcotic drugs, explosives, imitation and counterfeit currency notes/coins, pornographic materials, matches containing white phosphorous, soaps and cosmetic products containing mercury, used tyres for commercial and passenger vehicles, counterfeit goods, distilled beverages containing essential oils or chemical products which are injurious to health, protected species, etc.
General Restrictions	Arms, ammunitions, explosives require special permit from the ministry of defence.

 

Customs Clearance Documents Requirements

Customs clearance is mandatory for all goods imported into the country

1. Note that the standard documents used in the application for tax exemption are the same documents that are used for clearance of goods.
   • Additional documents may be required on a case-by-case basis depending on the nature of the import.
   • Note that UN organisations, by the nature of their registration are duty and tax free.
   • However, any relief items are granted exemption on a case-by-case basis.

A)    Customs Clearance for Import by Road

The EAC Heads of State assented to the ‘One Stop Border Posts Bill 2012’ which provides for the establishment of One Stop Border Posts (OSBP) in the region to facilitate trade through the efficient movement of goods and people within EAC. EALA passes one-stop border law - Capital Business (capitalfm.co.ke)

• This OSBP bill concept is aimed at harmonizing transit clearance: EAC passes law on one-stop border posts - Business Daily (businessdailyafrica.com)  

Outlined below is an overview of the customs clearance process for the import/export cargo conveyed by road through Malaba, Busia, Katuna, Bunagana, Mpondwe, Vurra and Elegu One Stop Border Post (OSBP).

First exit clearance (as described in the Customs section 1.3) will be cleared by Customs at the first point of loading. Final clearance of imported goods is cleared by Ugandan revenue authorities at Malaba or any other One Stop Border Posts and may involve various government agencies with different public service roles as well as standards. For humanitarian consignments, agencies like Uganda Revenue Authority (URA), Uganda National Bureau of Standards (UNBS), and Ministry of Agriculture plant Protection officers (Uganda Quarantine Inspection Services) and National diary authority may be involved in physical sighting/ verification of the cargo at the border posts.

Outward clearance from Kenya (Mombasa) starts with the shipping line or shipping agent sends electronic manifest information to the Uganda Revenue Authority at the first point of entry 48 hours before ETA for long hauls from a foreign port. The importer and/or the clearing agent may lodge customs declaration in the Customs system ASYCUDA WORLD as pre-entry of the cargo manifest, that will be validated and/or amended before release from the first point of entry. The cargo is now on hold in the system pending clearance (red, yellow, or green) from the receiving country for release and further transportation to destination. The importer commences tax payment to the port authorities in the first port of entry and the cargo is sealed and released with an Exit Note (movement document C2) to the destination and further custom processing at the receiving country. For goods in transit (T1) the cargo declaration should be lodged in the first point of entry and followed by a regional bond, compliance check, electronically sealed, and transited to final destinations for customs clearance and final payment. In case of direct bond to bond transfer the same procedures apply for release from the bonded warehouse at first point of entry and payment is commenced to receiving country before the release.

However, the procedures described below refers to WFP humanitarian food commodities captured as humanitarian relief items for imports/exports or transit on original documents (Ex 1, Ex 3, C2) and then transformed (T1, WT8 and IM4) to final Exit note at entry whereby laboratory testing is performed at first point of entry before customs clear goods to the Internal Container Depots (ICD) in Kampala/Jinja, etc., for onward Inland clearance.

WFP as other UN agencies have special arrangements with government of Uganda for Humanitarian Cargo and relief items entering the country. The UGMAL is a customs procedure that only applies to Government and UN agencies and is processed with tax exemption and without any additional fees. 

In the case of in transfer/transit the documentation is captured by clearing agent from an original IM8 and/or T812 into a WT8 (warehouse transfer) and/or T1 (goods in transit) which includes WFP waybill/Bill of Entry (IM4) and is then submitted for entry into the ASYCUDA WORLD customs system to create T1 UGMAL (virtual bond).

Note: The T1 UGMAL (virtual bond) is used for entry at all border posts in country and for Transfer to  warehouses. The goods are then inspected by URA/UNBS at site once received at CDP’s. The T1 UGMAL (virtual bond) is also used for goods in Transit to other countries within the East African Community (EAC).    

 1.  In bound trucks follow a queue (in general 2-3 km long). Each truck stops at the Lower Inward Gate of Uganda, and the driver presents the Bill of Entry (T1 or WT8) for recording truck number, the cargo description and allocation of an inward rotation number. Duration will depend in what position the truck is in the queue, but in general within 1-2 hours.

2.   The truck then proceeds to the lower yard for “sighting” which include T1 or WT8 validation and then proceeds through the truck scanner and is parked in the yard pending clearance. Once cleared, the truck receives a IM4 document and proceeds to the upper gate for final entry into the country. If any discrepancies in the documentation or high-risk goods is noted in the consignment the driver may need to stay in the yard or proceed to the verification bay until the physical verification is completed by three regulatory authorities:

 

• The system that allows 24-hour clearing of cargo using remote control
• The electronic cargo tracking system and integrated border management system in both Malaba and Busia borders.

 

Process (A) also applies to all other humanitarian organisations and refers to transit entry clearance whereby Malaba customs clears goods to the Internal Container Depots in Kampala/Jinja, etc., for onward Inland clearance.

Outward clearance from Kenya (Export) is quite clear. Major documentation will have been done at the point of loading (Mombasa or Nairobi) under single customs territory (SCT).

At Malaba simple reconciliation and validation is done to confirm exit and ensure that transit cargo is not dumped within Kenya.

Clearance of imported goods in Uganda may involve various government agencies with different public service roles as well as standards.

For example, in health it would be the monitoring of standards in terms of protection of diseases on human, animals and plants.

Therefore, other agencies like Uganda National Bureau of Standards, Uganda Drugs Authority and Ministry of Agriculture plant Protection officers (Uganda Quarantine Inspection Services) may be involved in physical verification of the cargo.

 1.  In bound trucks follow a queue, after clearance through the Kenya Revenue Authority (KRA). Each truck stops at the Lower Inward Gate Uganda, the driver presents two copies of Kenya Revenue Authority (KRA) declaration for recording truck number, the cargo description and allocation of an inward rotation number. (Duration will depend in what position the truck is in the queue, but in all within 1hour).

 2.   The truck proceeds to the yard and stops at the gate entrance where the driver is issued with a parking invoice. On entering the yard each truck is then subjected to following verification/sighting by three regulatory authorities (Duration: 30 minutes minimum):

 Uganda Revenue Authority (URA):

Food items are subject to full URA customs physical verification.

Uganda Quarantine Inspection Services (UQIS):

N/A

Uganda Ministry of Agriculture, Animal Industry and Fishery (MAAIF):

Inspectors check Phytosanitary Certificates, Import Permit, and fumigation documentation as per international conventions. If the inspector finds any pest infestation, plant infections, grain breakage or contamination in the commodities entering the country or in transit to third countries the officer may recommend direct fumigation or in severe cases may recommend destruction, depending on the findings. For processed foodstuffs, the inspection is then forwarded to UNBS for quality check.

Inspectors check for any pest infestation, plant infections, grain breakage or contamination in commodities entering the country or in transit to third countries as per international conventions.  Upon checking each truck, the UQIS inspector allows it in or directs fumigation or may recommend destruction, depending on the findings.  For processed foodstuffs, after inspection he forwards to UNBS for quality check.

Uganda National Bureau of Standards (UNBS):

Inspectors check the Country of Origin, and Certificate of Conformity (COC) with standards relating to quality, shelf life, packaging, and contamination in the foodstuffs and relief items. Imports that meet the required standards are allowed in, but any commodity falling short of these standards is impounded, re-exported to the country of origin, or destroyed at the importers expense.

 After the physical verification a truck proceeds to the parking yard.  The driver hands over the two original customs crossing copies and a copy of organisation Waybill to the nominated clearing agent office at Malaba or any other customs post. 

1. The transporters/drivers pays URA road user charges per truck depending on different destination. Furthermore, the transporters must pay parking fees of UGX 10,000 after every 24 hours per truck in the old yard or UGX 12,000 in the new yard. The Road User Charge receipt is handed to authorised clearing agent to attach to the entry which will be prepared as follows.
2. A Customs Bill of Entry (IM4) is prepared for declaration of each truck received, by self-data capture done electronically on-line with a system known as Direct Trader Input (DTI) / Automated System for Customs Data (ASYCUDA World) which is linked to the main URA server for instant data transfer from a remote DTI Centre. A hard copy print-out of each bill of entry is attached with the two C63 crossing copies plus a WFP/NGO non-commercial invoice. This compilation is hand carried back to UQIS and UNBS for official certification. The UNBS also requires submission of a completed application forms indicating details relevant for import inspection and clearance.

Upon endorsement by UQIS and UNBS, the entries are lodged at the Customs Long-room receiving section. Here, the entry reference numbers (allocated at data capture) plus other cargo particulars are manually entered in a receiving register.

Note: Humanitarian Organizations require the tax exemption without which they must pay the full tax.

3. The Customs Long-room is a restricted area to non-customs staff members.  Consignees and their agents therefore have limited control over the documents lodged once they are received at lodging point. 
4.  From the receiving section, the entry is forwarded to the assessment desk to be vetted for any discrepancies in the declaration.  The cargo value is reviewed; any errors or inconsistencies in declaration or data capture are queried and corrected.  The Officer also queries the ASYCUDA World system to determine the channel of further processing i.e. to go Green, Yellow or Red.
5. At the Bonds section, dispatch copies of the C63 from Kenya are attached to the original C63 Crossing copy and reconciliation is made in the register. The Entries are then sent back to the releasing officer’s desk (In Charge Customs Long-room)
6. The Releasing Officer then reviews each entry to ensure that all procedures have been observed, prints a release order then endorses the entry as released and forwards to Separation desk.
7. At Separation desk, an entry is split into Importer’s copies and Customs Station copies.  On receiving copies, the authorised agent further separate office copies from driver’s copies and hand over the latter to the transporter’s representative or drivers.
8. Finally the driver is given his copy of the entry and clears through the upper gate. Drivers are assisted by their respective transport company representatives to flag them off.

NOTE: In some cases, the IM4 entries are lodged at Malaba for imports depending on the organisations planning and requirements. This saves money and time since the same 8 stages of customs process will be repeated for inland clearance at ICD in Kampala.

 

B) Customs Clearance for Import by Rail

 

In 2005 the Government of Kenya and the Government of Uganda outsourced the management of the Kenya Railways and Uganda Railways to the Rift Valley Railways Consortium (RVR) from South Africa. The selection of RVR management was done through competitive bidding.

For humanitarian organisations importing by rail transport CIP Kampala, the goods are cleared in transit by Uganda Railways Corporation (URC)at Tororo to Kampala for final clearance.

The Procedures for clearance of inbound cargo conveyed by Railway bear some similarity with stages 1 to 8 outlined above albeit with an older version of customs regime. Processing is done at the Tororo Railway Station & Tororo Customs Station, about 17 Km away from the Malaba border point. This following process is customised to WFP because of the presence of their warehouses in Tororo.

In the past, from the Kenyan port of Mombasa, the trains were operated by Kenya Railways Corporation (KRC). On arrival at Malaba Railway Station the KRC cleared the wagons to cross into Uganda. Once in Uganda, URC dispatches locomotives from Tororo across the border, to marshal and shunt the wagons to Tororo Railway Station Interstate yard.

The wagons consigned to WFP Kampala are cleared by URC as transit and manifested for onward rail to Kampala. The wagons consigned to WFP Tororo are marshalled at the Goods shed pending customs clearance by the WFP office or its designated agent.

1.     Every morning, the agent goes to the Tororo Railway Station and first take stand age of the newly arrived wagons. They then proceed to the customs office and receive the C63s for the Tororo bound wagons and proceed to the RVR Goods Agent who raises the wagon consignment notes accordingly.

2.     These documents are compiled to make a Customs Bill of Entry (IM4) declaration for all the wagons manifested and a Cargo receipt is issued by the customs office for URC RVR to immediately shunt the wagons to WFP Tororo Warehouse rail siding.

3.  A Customs Verification Officer is assigned to inspect the cargo at the warehouse siding and offloading can proceed, in the presence of the freight forwarders representative. i.e., of nominated WFP forwarders at Mombasa Port.

4.     The Verification Officer writes a Verification Account detailing the cargo inspected.

5.     The IM4 entry is forwarded for valuation and assessment. In case of a rejection, WFP the customs agent is notified and make the amendment.

6.     Finally the IM4 entry is released and forwarded for separation.

7.     At separation desk, importer’s copies are split from Customs station copies.

Note: It was intended for the joint Kenya/Uganda Customs border clearance for inbound cargo by Rail, at Malaba, Kenya Railway Station. Entry document processing will no longer be at Tororo but at URA Customs Malaba, Uganda, using the Electronic on-line DTI ASYCUDA World system already in use for cargo by Road. To date this has only been partially implemented to the extent that there are KRA officers who sit in URA offices and vice versa. But full joint border operations have not yet been practically implemented. This collaboration is a project by the World Bank.

Before the computerized system came into place it was possible to do a pre-clearance of goods pending approval of duty and tax exemption. The current system does not have a provision for this. To facilitate smooth flow of humanitarian assistance a new process INSITU has been introduced. The Clearing agent can pre-clear goods into a “warehouse” but releases them for use by the consignee pending receipt of the exemption. The agent then becomes responsible to the Government for the follow-up of the exemption for submission to customs.

 

Table 1.3.7. Uganda: Customs Clearance Documents Requirements (by commodity)

 

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, Wash and Education)	Medicines	Vehicles & Spare parts	Staff & office supplies	Telecom Equipment
D&T Exemption Certificate	Yes, Original 1 copy, applies to all UN and NGOs	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original
Invoice	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original
AWB, BL and Other Transport Documents	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.	Original Air waybill or bill of lading.
Donation and Non- commercial Certificates	Original with value stated	Original with value stated	Original with value stated	Original with value stated	Original with value stated	Original with value stated
Packing List	Yes Original	Yes Original	Yes Original	Yes Original	Yes Original	Yes Original
Phytosanitary	Yes	No	No	No	No	No
Other Documents	Food test certificate from the exporting country	N/A	Import license from Uganda national drug authority before importation, certificate of analysis from exporting country	JVIC Certification from exporting country (showing that the MV has been tested and fit for purpose)	Copy of passport, offer letter from the organisation and work permit	N/A
Additional Notes:
Clearing of goods in Uganda is a statutory requirement and can be done by a registered clearing agent only.   However, where organisations have employed qualified Clearing personnel, the organisation can undertake its own clearance with the right approvals.

 

 

Transit Regime

Commodities in transit through Uganda do not require a COC if they are not stored in the Country. However, Customs Guidance for Transit Items, and documentation required:

• Commercial Invoice showing items are in transit.
• Airway bill or bill of lading
• Packing list

Procedure:

1. Transit document,  (T1) is prepared and entered into the customs system that these particular items have entered the country.
2. If items come by air, the items will be kept in customs warehouse until next transport to the destination is arranged.
3. If the items come by sea or road, a customs seal is put on to the consignment after reconciling the content with the invoice and packing list at the boarder (or entry point) and the items driven into customs bonded warehouse. But if transport is available the items will be immediately dispatched.
4. A re-export document is prepared when transport to the final destination is available. This is done so as to reflect in the customs system that the items that entered the country have been transited out of the country under customs watch.

• Following the implementation of the PVOC (pre-export verification of conformity) in June 2013, all consignments destined for Uganda and those in transit but stored temporarily in Uganda must have a certificate of Conformity-(COC). Chamber International, export and import support for business (chamber-international.com)
• Consignments arriving without the COC will be subject to a surcharge of 15% of the CIF value as well as inspection and lab analysis which implies a delay in cargo release  and extra costs from the inspection which are a minimum of 235 USD per consignment.
• Also, to note is that the COC is valid for 3 months which means that the cargo needs to be received prior to expiry of the certificate or else the inspection would take place at destination.