Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 7/21/2019
Uganda, Kenya, Tanzania, Rwanda and Burundi have adopted a three-tiered duty structure for imports from outside the East Africa Customs Union (EACU) under the terms of the Protocol on the Establishment of the EAC Customs Union, which became fully operational in January 2010.  Most finished products are subject to a 25 percent duty, while intermediate products face a 10 percent levy.  Raw materials (excluding food stuffs) and capital goods may still enter duty free.  The EAC is currently reviewing this three-tired duty structure (EAC Common External Tariff).  Imported goods are charged a VAT of 18 percent and a 15 percent witholding tax, which is not reclaimable.  Combined, these taxes effectively charge a 33 percent tax on all foreign goods and services.  Imports are also charged a 1.5 percent infrastructure tax to finance railway infrastructure development. 
The EAC agreement increased import duties on some products (e.g. chocolate, tomato sauce, mineral water, and processed meat, among others) that Uganda currently imports from the United States.  Uganda is negotiating with Kenya and Tanzania to define certain manufactured products of key importance to Ugandan industries as "raw materials." 

In November 2009, the heads of state of the EAC member countries signed the Common Market Protocol, agreeing to establish a common market for Kenya, Tanzania, Uganda, Rwanda, Burundi, and South Sudan.  The Common Market is being implemented gradually and is expected to set the stage for implementation of the East African Monetary Union, which is expected to become fully operational by 2023. In addition to the EAC, Uganda is a member of the COMESA, a free trade area comprising 19 member states, which is working on reducing import tariffs for member nations.
 

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