Rwanda - Import TariffsRwanda - Import Tariffs
Rwanda is a member the East African Community (EAC) customs union along with Burundi, Kenya, Tanzania, Uganda, and South Sudan. Customs tariffs, rules of origin, import prohibitions, and trade remedy regulations have been harmonized through the EAC. Rwanda applies the EAC common external tariff (CET) on the c.i.f. (cost, insurance and freight) value of imports. Three band duty structure for imports from outside of the EAC:
Note: There are two exceptions to the CET: “Stay of Applications” and the “Duty Remission Scheme”.
A stay of application is a different rate of import duty from the CET available for specific products. These are negotiated on a country-by-country basis, but once agreed are available for all importing taxpayers. The stay of application rate can be higher or lower than the CET rate. Once approved, the stay of applications are published by product (using HS Codes) in EAC gazettes.
The Duty Remission scheme is an exemption from import duty available to taxpayers who are importing goods to be used as inputs in the production of goods for export, or in the production of particular goods for home consumption. The list of particular goods for home consumption that the Duty Remission scheme can apply to is contained within EAC gazettes.
Taxpayers must apply for the Duty Remission scheme by writing a letter to the Commissioner for Customs Services Department (CSD), explaining the reasons for application. If approved, the Duty Remission is valid for a period of twelve (12) months. For more information on conditions and recent changes in duty remission and stay of applications, please contact RRA.
In addition to import duty (applied on CIF value), other taxes and levies are paid in the customs. These include excise duty (varying rates depending on products applied on CIF+Import duty+handling fees), VAT (18 percent applied on CIF+Import duty+Excise duty+Handling fees. VAT can be reclaimed but is often difficult and time-consuming to obtain from the RRA), Withholding tax (varying rates depending on products applied on CIF value), Infrastructure development levy (1.5 percent applied on CIF value), Strategic reserves levy (applied only on fulel and petroleum products and assessed per liter) and African Union Levy (0.2 percent applied on CIF value). In addition to other taxes, motor vehicles pay Registration Fee depending on engine capacity (cc). Warehousing fees are paid directly to bonded warehouses for storing consignments and rates vary depending on size, weight and length of storage time.
Clearing agents have access to the One Single Electronic Window and are trained by RRA to assess duties and provide required information to their clients. RRA keeps an updated list of agents.
The RRA has expanded customs processing facilities, increased personnel and introduced a computerized system to reduce corruption. Other trade facilitation schemes include Simplified Trade Regime, Gold Card Scheme, Authorized Economic Operator, Pre-Payment Facility, Quitus Fiscal, Pre-Clearance Facility, Immediate Release of Goods, Duty Remission Scheme, Cargo Tracking System and Mobile Cargo Scanners.
Detailed information on current taxes, including import tariff lists an facilitation schems, can be found at the Rwanda Revenue Authority website: www.rra.gov.rw.
Border posts are located in Rubavu at the border with North Eastern DRC, Kagitumba and Gatuna at the border with Uganda, Rusumo at the border with Tanzania, Akanyaru at the border with Burundi and Cyangugu at the border with eastern DRC. USAID, through Trademark East Africa, and other donors are supporting border post improvement and expansion projects. Note a map of border posts.
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.
| Product | Rwanda/ EAC |
| Capital Goods and Raw Materials | 0% |
| Intermediate Goods | 10% |
| Finished Goods | 25% |
| Sensitive Goods | Varying per country |
Note: There are two exceptions to the CET: “Stay of Applications” and the “Duty Remission Scheme”.
A stay of application is a different rate of import duty from the CET available for specific products. These are negotiated on a country-by-country basis, but once agreed are available for all importing taxpayers. The stay of application rate can be higher or lower than the CET rate. Once approved, the stay of applications are published by product (using HS Codes) in EAC gazettes.
The Duty Remission scheme is an exemption from import duty available to taxpayers who are importing goods to be used as inputs in the production of goods for export, or in the production of particular goods for home consumption. The list of particular goods for home consumption that the Duty Remission scheme can apply to is contained within EAC gazettes.
Taxpayers must apply for the Duty Remission scheme by writing a letter to the Commissioner for Customs Services Department (CSD), explaining the reasons for application. If approved, the Duty Remission is valid for a period of twelve (12) months. For more information on conditions and recent changes in duty remission and stay of applications, please contact RRA.
In addition to import duty (applied on CIF value), other taxes and levies are paid in the customs. These include excise duty (varying rates depending on products applied on CIF+Import duty+handling fees), VAT (18 percent applied on CIF+Import duty+Excise duty+Handling fees. VAT can be reclaimed but is often difficult and time-consuming to obtain from the RRA), Withholding tax (varying rates depending on products applied on CIF value), Infrastructure development levy (1.5 percent applied on CIF value), Strategic reserves levy (applied only on fulel and petroleum products and assessed per liter) and African Union Levy (0.2 percent applied on CIF value). In addition to other taxes, motor vehicles pay Registration Fee depending on engine capacity (cc). Warehousing fees are paid directly to bonded warehouses for storing consignments and rates vary depending on size, weight and length of storage time.
Clearing agents have access to the One Single Electronic Window and are trained by RRA to assess duties and provide required information to their clients. RRA keeps an updated list of agents.
The RRA has expanded customs processing facilities, increased personnel and introduced a computerized system to reduce corruption. Other trade facilitation schemes include Simplified Trade Regime, Gold Card Scheme, Authorized Economic Operator, Pre-Payment Facility, Quitus Fiscal, Pre-Clearance Facility, Immediate Release of Goods, Duty Remission Scheme, Cargo Tracking System and Mobile Cargo Scanners.
Detailed information on current taxes, including import tariff lists an facilitation schems, can be found at the Rwanda Revenue Authority website: www.rra.gov.rw.
Border posts are located in Rubavu at the border with North Eastern DRC, Kagitumba and Gatuna at the border with Uganda, Rusumo at the border with Tanzania, Akanyaru at the border with Burundi and Cyangugu at the border with eastern DRC. USAID, through Trademark East Africa, and other donors are supporting border post improvement and expansion projects. Note a map of border posts.
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.