Understanding URA Import Duties and Taxes
Every import into Uganda is assessed by the Uganda Revenue Authority (URA). The taxes you pay depend on what the product is, its value and where it comes from. Here is what usually applies.
How the customs value is worked out
Taxes are generally calculated on the customs value – the cost of the goods plus freight and insurance to the point of entry. This is why an honest, accurate commercial invoice matters.
Common taxes on imports
- Import duty – set by the East African Community Common External Tariff, depending on the product
- VAT – charged on most goods
- Withholding tax – an advance income tax, which may be credited against your income tax
- Excise duty – on certain goods such as some drinks, fuel and vehicles
- Other levies and fees that apply to specific goods
HS codes decide your rate
Each product is classified with an HS code, and that code determines its duty rate. The wrong code can mean paying too much – or penalties for paying too little.
