Customs Information 

Duties and Tax Exemption 

For contact information regarding government custom authorities, please follow the link below: 4.1 Government Contact List.  

Emergency Response: 

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones 

Agreements / Conventions Description	Ratified by Country?  (Yes / No)
WCO (World Customs Organization) member	Yes, 03 Mar 1964
Annex J-5 Revised Kyoto Convention	No
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	No

Exemption Regular Regime (Non-Emergency Response):  

Rates of Duty & VAT  

The rate of import duties is provided for in the customs tariff book, there are currently 4 rates of duty which are 0%, 5%, 18, and 25%. Imports from COMESA countries that meet conditions as specified by the COMESA rules of origin are given preferential treatment by reducing the rates. The rate of VAT is currently 18%.  

 

Import Procedures for UN Goods  

WFP, as per the terms of the Basic Agreement with the Government of Rwanda, (Article VI, Sections 11 & 12) has freedom of taxation, customs duties and any other levies, prohibitions and restrictions on goods, imported or exported, related to its constitutional objectives.   

   

Exemption of Taxes  

To be exempted from paying duties and taxes, the imported goods must be mentioned in article 182 of the customs law.(With the introduction of the ESW, the exemption is done online with the attachment of an invoice, packing list, DDCom/IM8-Customs declaration from the entry point & a copy of the agreement between the GoR and WFP) The clearing agent presents WFP with the RRA Exemption form, a copy of the commercial invoice and packing list.  WFP signs and stamps the form and attaches an Application for an Exemption letter.  The letter of exemption is issued and authorized by the Ministry of Foreign Affairs, then signed by the Ministry of Finance; this can take up to 10 days after the exemption form and letters have been submitted.   

 

Clearing Documents / Regularisation or Formalisation  

With the use of the ESW (Electronic Single Window) All imports will normally be cleared from customs with the attachment of the following documents below which are forwarded to the concerned line ministry, e.g., for Rwanda it’s the ministry of foreign affairs.  

1.  One original Bills of Lading/AWB, one original NCV invoice / original supplier invoice / original packing   

2.   list  

3.  Exemption letter authorized by the Government of Rwanda  

1.  MAGERWA (bonded warehouse) creates the ‘Notice of Arrival’  

2.  On approval by the concerned line ministry, it’s forwarded to RRA awaiting the commissioner for customs approval of the exemption which he does by releasing it back to WFP office for assessment. These are then presented to Customs who authorizes it and the goods are released  

3.  On assessing it WFP sends it back to the customs office (Long Room) to enable any payments to be met and to further cross-check for any other missing details with the consent of RBS. When all is fine a print release is facilitated and this is when goods are exited from the system. (Completion of the regularization procedure)  

 

N.B. Because of the various private arrangements, WFP has with RRA all the above is done afterward coupled with the load of the consignment WFP normally tends to have. 

 

In order to receive duty and tax exemptions, an organization has to be registered under the Rwanda Governance Board; credentials submitted to the Ministry of Finance, Foreign affairs and in the case of UN agencies the Office of the President.  

Below are the general rules for tax incentives, concessions, and exemptions that apply to humanitarian organizations:  

 

Customs Duty:  

1.  goods imported for diplomatic missions, consulates, international organizations and charities   

2.  educational, scientific, and cultural materials.   

3.  pharmaceutical products, instruments, and apparatus intended for medical purposes, pesticides, agricultural inputs and tools, and fishery equipment.   

 

VAT Exemptions:  

1.  Water Supply and Sewage Treatment Services   

2.  Goods and Services for Health Purposes including medical treatment, drugs, and medical equipment and equipment for people living with disabilities.   

3.  Educational Material and Services provided for/used by government education institutions and those run by NGOs   

 

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
Organization has to be registered with the Rwanda Governance Board as an UN Agency   Apart from letters of guarantee for units (vehicles), otherwise, the rest is done online. The tax exemption form is obtained from the Rwanda Revenue Authority   Attachment with the help of ESW Tax exemption application (which includes the form, commercial invoice, packing list and copies of the basic agreement between the GoR & WFP) are submitted to and approved by Ministry of Foreign Affairs.    Tax exemption application is then approved by the Ministry of Foreign Affairs Finance
Non-Governmental Organizations
Organisation has to be registered with the Rwanda Governance Board as a UN Agency  All exemption requests are done online through Electronic Single Window coupled with all the required documents attached (commercial invoice, import permit, packing list, and related customs entries)  Approved by the Ministry of Foreign Affairs  Released by concerned regulatory bodies and then exited by RRA.

Exemption Certificate Application Procedure:  

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
Organization has to be registered with the Rwanda Governance Board as an UN Agency   Tax exemption form is obtained from the Rwanda Revenue Authority by the Freight Forwarder   The importer writes a letter of application for duty and tax exemption written on the organization’s letterhead   Tax exemption application (which includes the exemption form, letter of application for exemption from importer, commercial invoice and packing list) are submitted to and approved by Ministry of Foreign Affairs    Tax exemption application is then approved by Ministry of Finance

 

Exemption Certificate Document Requirements 

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
AWB/BL/Other Transport Documents	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
Donation/Non-Commercial Certificates	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
Packing Lists	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
Other Documents	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
Additional Notes

Customs Clearance 

General Information  

Customs Information
Document Requirements	Consignee address, TIN number, specification, quantity, and units/bags/cartons/packages.
Embargoes	Arms, Explosives
Prohibited Items	Polythene bags, illicit street drugs/narcotics, hazardous waste
General Restrictions	Click on the link below for a complete list of prohibited and restricted items: http://www.rwanda-standards.org/~rbs/main-nav/quality-assurance/prohibited-and-restricted-goods.html

Customs Clearance Document Requirements 

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes Original	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/Other Transport Documents	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
Donation/Non-Commercial Certificates	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
Packing Lists	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original	Yes   Original
Phytosanitary Certificate	Yes   Original	No	No	No	No	No
Other Documents	Certificate of Origin, Import Permit, Certificate of Analysis, Fumigation	No	Certificate of Analysis; Cert of Origin; Import Permit
Additional Notes
It’s advised that most of the documents should readily available before the any consignment in question is shipped apart from an arrival notice.

Transit Regime 

The Customs working hours at the borders are from 07:00 hrs to 18:00 hrs for cargo and 24 hrs per day for passengers (including weekends and holidays) plus trucks with containers save for open trucks with tarpaulins. However, about small and not so busy border posts, the Customs officer might not be found at any time during the day. The gazetted overland border posts for heavy vehicles where Rwanda Customs, Police and Immigration at present are as follows: 

BORDER POST	LOCATION	EXIT/ENTRY POINT
Kagitumba	North	Uganda
Gatuna	North	Uganda
Nemba	East	Burundi
Rusumo	East	Tanzania
Akanyaru	South	Burundi
Gisenyi (La corniche & Petite	West	DRC
Cyangugu (Rusiizi II & Ruhwa)	West	DRC

 

Transit Charges  

There is a road-toll charge for foreign registered trucks entering Rwanda of $152 per trip, additional to this is a charge of RWF 15,000 ($27) RWF 5,000 ($9.00) which is referred to as the Entry Card Charge for foreign trucks with a non EAC registration number plate e.g. DRC.  

The charge for presenting customs documentation is RWF 6,000 ($10) RWF 3,000 ($5.50). There is also a $200 bond charge but there is no requirement for WFP to pay this.  

 

Storage and Handling at Overland Border Posts   

Depending on the nature and the physical location of WFP operations at the time, the storage facility of the nearest town or WFP EDP could be considered as an alternative to the border post storage, regarding the borders that do not have a storage facility, for instance:  

Location	Distance to Border (kms)	Capacity (Mt)	Description
Byumba (Gatuna)	30	12,000	New secure warehouse operated by Pembe Flour Mills

 

Alternative Border Storage Options  

Generally, the storage facilities are not up to the WFP standards. Therefore, there may be a need for repair and rehabilitation works before use.  

 

Inspection Procedures  

Trucks arriving at the border crossing points are checked for appropriateness of documentation and sample checks of the cargo type can be conducted as per international standards and procedures. Rwanda accepts and uses ESW (Electronic Single Window) ASYCUDA (Automatic System for Customs Data); this enables clearance to be kept to a minimum, sometimes as little as only 10 mins.  

Customs documents are filled at the entry points and a general inspection is undertaken before trucks are allowed to continue to their destination. Truck movements are monitored by the Anti-Smuggling Unit at each checkpoint until they reach their destination. The Anti-Smuggling Unit evaluates the time trucks spend between checkpoints to check if there was any diversion on the way.  

  

Available Facilities  

The border crossing points that are also regional towns (Gisenyi & Cyangugu) all have adequate facilities that drivers require. The other crossing points are not near major towns have basic facilities such as food and lodging, small retail shops, and standby security personnel.