No.

Category of Exemption

Applicable APCs

Taxes Payable

  Operational Guidelines

1.    

Chemically defined compounds used as fertilizers under Item 11, Part B to the 5th Schedule of the EACCMA

472

Not Applicable

The exemption is typically granted upon the recommendation of the authority responsible for Agriculture in the Partner State.

The required specific supporting documentation is an Import Permit from Ministry of Agriculture, Animal Industry and Fisheries (MAAIF):

2.    

Diagnostic Reagents, equipment and blood collection tubes under Item 14, Part B to the 5th Schedule of the EACCMA

472

Not Applicable

Client is required to furnish transactional documents in addition to the following specific supporting documentation:

     i.        Documentation and Licensing: Importers require an import license from the National Drug Authority (NDA) before importation. You will also need a valid NDA verification certificate issued after they charge a verification fee based on the consignment’s value.

   ii.        Official Recommendation: The exemption is granted for items recommended by the Director of Medical Services or the Director of Veterinary Services (depending on the intended use) for use in hospitals and clinics.

Restriction of Use: Goods must be for the exclusive use of the licensed hospital, Clinics and Diagnostic Laboratories. Changing the use of these exempted goods without Commissioner approval is not allowed

3.    

Poultry parent stock, fertilized eggs for incubation, and equipment/gear for use in beekeeping under Item 15 (b) and (c) of the Fifth Schedule Part B of the EAC CMA.

– Poultry parent stock and fertilized eggs for incubation imported by persons engaged in poultry

– equipment and gear in beekeeping .

472

Not Applicable

Client is required to furnish transactional documents in addition to the following specific supporting documentation:

     i.        Authorization: Specific activities require explicit authorization:

§  Poultry Farming: The importation of poultry parent stock must be authorized by the Director of Veterinary Services and is subject to any conditions or limitations the Commissioner may impose.

§  Beekeeping: All equipment and gear for beekeeping must be authorized by the Director of Veterinary Services and is subject to conditions and limitations imposed by the Commissioner.

4.    

Hotel operational equipment as listed under Item 21, Part B to the 5th Schedule of the EACCMA

• Washing machines and laundry equipment
• Kitchenware and cookers
• Fridges and freezers
• Air conditioning systems
• Cutlery, linen, and curtains
• Televisions, carpets, and furniture
• Gymnasium equipment 

472

Not Applicable

Client is required to furnish transactional documents in addition to the following specific supporting documentation:

     i.        A letter from the Uganda Hotel Owners Association (UHOA) serves as supporting documentation for an exemption application

   ii.        The items must be engraved, printed, or marked with the hotel’s logo to qualify for exemption

  iii.        Valid Tourism License: Proof that the establishment is a licensed hotel

Eligible equipment: Must ensure that the items are those that are specified in the Gazette Notice.

Restriction of Use: Goods must be for the exclusive use of the licensed hotel. Changing the use of these exempted goods without Commissioner approval is not allowed

5.    

Hospital goods as listed under Item 28, Part B to the 5th Schedule of the EACCMA

472

Not Applicable

Client is required to furnish transactional documents in addition to the following specific supporting documentation:

     i.        Recommendation Letter: A mandatory endorsement from the Director of Medical Services (Ministry of Health) confirming the items are for a licensed hospital.)

   ii.        Operational License: A valid license for the hospital issued by the relevant national medical board.

  iii.        Marking Requirement: Items must be permanently marked or engraved with the hospital logo.

Restriction of Use: Goods must be for the exclusive use of the licensed hospital. Changing the use of these exempted goods without Commissioner approval is not allowed.

6.    

Industrial Spare parts imported as replacement Parts used exclusively on industrial machinery classified under chapters 84 and 85 of the EAC CET, under Item 31, Part B to the 5th Schedule of the EACCMA

492

Not Applicable

The spare parts / Replacement Parts must meet the following criteria to qualify for the duty exemption in 2025:

     i.        Classification: The parts must be for machines specifically classified under Chapters 84 (nuclear reactors, boilers, machinery) and 85 (electrical machinery and equipment).

   ii.        Purpose: They must be intended solely for the replacement of worn-out or obsolete parts of existing industrial machinery.

  iii.        Restriction: The parts must not be for resale and must be for the exclusive use of the importing industrial entity.

  iv.        Recommendation/Endorsement: By Uganda Manufacturers association (UMA) or A formal letter from the Ministry responsible for Industry in the respective Partner State (Ministry of Trade, Industry and Cooperatives (MTIC),   confirming the importer’s status as a bona fide manufacturer.

    v.        Submission of transactional documents

7.    

Packing material of any kind designed for packaging goods for export under Item 2(e) of Part B the Fifth Schedule of the EACCMA. 

472

Not Applicable

Client is required to furnish transactional documents in addition to meeting the following requirements:

  i.         Specific Design/ Exclusive Use: The materials must be specifically designed for the packaging of goods for export the Partner State. They cannot be general-purpose packaging that is easily diverted for local retail use.

ii.         Marked “For Export Only” with a company Name and Logo

iii.         Mandatory physical verification to confirm that indeed the imported materials are “designed for export.”

8.    

Packaging materials and raw materials for manufacture of medicaments upon recommendation of the authority responsible for manufacture of medicaments under Item 16, Part B to the EACCMA.

472

Not Applicable

This provision allows for the import duty exemption of packaging materials and raw materials used in the manufacture of medicaments.

To qualify for this exemption, the following conditions must strictly be met:-

• Mandatory Recommendation: The materials must be imported upon the recommendation of the National Drug Authority (NDA) in Uganda).

• Exclusive Use: The materials must be for the exclusive use by the manufacturer in the production of pharmaceutical products.

• Approved Facility: The manufacturer must possess a valid manufacturing license and adheres to Good Manufacturing Practice (GMP) and standards.

• Resale Prohibition: Diversion of exempted raw materials to the local market for purposes other than the licensed manufacture of medicaments is an offense under the relevant Customs law.

9.    

Specialized equipment for generation of Solar and Wind Energy, photo voltaic (PV) modules direct Current Charge Controllers, Direct Current Inverters and deep cycle batteries which use and/or store solar power under Item 26, Part B to the EACCMA.

472

Not Applicable

This exemption is a primary tool for the East African Community’s transition to green energy, covering specialized equipment for Solar and Wind Energy development.

Client is required to furnish transactional and technical documents which demonstrates the following:

     i.        Specialized Nature: The equipment must be specifically designed for solar or wind energy generation. General-purpose electrical components that can be used in non-renewable systems may be excluded.

   ii.        Deep Cycle Requirement: Batteries must be Deep Cycle designed to discharge energy in small quantities over a period of time.

Note:

Standard automotive / Motor Vehicle (cranking) batteries do not qualify.

  iii.        Exclusive Use: The equipment must be for the sole purpose of generating solar and wind energy.

  iv.        Technical Specifications & Data Sheets: Manufacturers’ brochures or data sheets proving that the batteries are “Deep Cycle” and that the other equipment (Solar Panels, Charge Controller’s and Inverters) are specialized for solar/wind use.

10.          

Machinery / Equipment and Inputs but not including motor vehicles imported by a licensed Company for Direct and exclusive use in Oil, Gas and Geothermal Exploration, Development and Distribution upon recommendation by a competent authority of a partner state under Item 30 (a) of,

Part B of Fifth Schedule of the EACCMA.

475

Not Applicable

Client is required to furnish transactional documents in addition to the fulfilling the following conditions:

         i.        Scope of Items imported: includes machinery/equipment and inputs excluding motor vehicles

       ii.        Direct and Exclusive Use: imported items must be for exclusive use in the oil, gas, and geothermal exploration, development and distribution

     iii.        Status of importer: Importer must be a licensed company engaged in oil, gas, and geothermal exploration, development and distribution etc.

      iv.        Notification of sub-contractors: Where the licensed importing company is sourcing eligible goods through a sub contractor, they are required to submit notification to URA on the same and copy of their contractual documents.

        v.        Recommendation from the following competent authority as may be applicable namely; Petroleum Authority of Uganda (PAU), Ministry of Energy and Mineral Development (MEMD) etc.

Note:

Customs Control: Imported goods remain subject to customs control, and the Commissioner may prescribe specific conditions or limitations on quantities. For Example, Filing quarterly returns to the Office of the Assistant Commissioner Risk Management.

Disposal Restrictions: If goods imported duty-free are later sold or disposed of, for other uses, they become liable for the standard duties applicable at the time of disposal

11.          

The supply of imported drugs, medicines and medical sundries under Section 18(10), and Paragraph 1(am) of Schedule 3 of the Value Added Tax (VAT) Act.

478

Import duty at rate of zero percent

Withholding Tax at a rate of six percent

Client is required to furnish transactional documents in addition to the fulfilling the following conditions:

     i.        Regulatory Approval from National Drug Authority (NDA): All imported drugs, medicines and sundries must have specific import clearance from NDA to ensure they meet quality and safety standards.

   ii.        Proof of Medical Use: The items must fall strictly within the definitions of drugs, medicines, or “medical sundries” i.e. consumable medical items used in clinical settings (e.g., bandages, syringes, and medicated cotton wool).

  iii.        Direct Hospital/Medical Use: For certain specialized sundries, the exemption may require a recommendation from the Director of Medical Services or evidence that they are for medical use.

12.          

The supply of animal feeds and mixed components such as eggshells, feed additives, wheat bran, maize bran, premixes, concentrates and seed cake under Section 18(10),  and Paragraph 1(q) of Schedule 3 of the Value Added Tax (VAT) Act.

478

Withholding Tax

Client is required to furnish transactional documents in addition to the fulfilling the following conditions: 

     i.        Import Permit – Importer must obtain and present an import permit issued by the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) 

   ii.        Labeling: Imported feeds must be properly labeled according to national regulations to be identified as qualifying medical or nutritional animal feeds.

13.          

The supply of raw materials and inputs for the manufacture of the following;

(i)         disposable medical face masks and reusable

face masks made of fabric;

(ii)       medical boots;

(iii)      medical impermeable aprons or coverall suits;

(iv)      cap, surgical, bouffant, non-woven;

(v)        goggles, protective, indirect side ventilation;

(vi)      infra-red thermometers;

(vii)    motorised fumigation pumps;

(viii)   oxygen cylinders;

(ix)      body bags;

(x)        biohazard bags;

(xi)      container, used sharps, leak proof;

(xii)    disinfectants;

(xiii)   medical plastics or rubber gloves;

(xiv)   gas masks with mechanical parts;

(xv)     disposable hair nets; and

paper bed-sheets.

Paragraph 1 (r) of

Schedule 3 of the VAT Act Cap 349

478              

Import Duty payable where applicable under the EACCET, 2022

Withholding Tax

Infrastructure Levy & Import Declaration Fees where applicable

Client is required to furnish transactional documents in addition to the fulfilling the following conditions:

     i.        Importer must be a registered manufacturer of the specified items and obtain certification and approval from the National Drug Authority (NDA) for the specific raw materials list.

   ii.        Certification from Uganda National Bureau of Standards (UNBS): Manufacturers are required to seek certification from UNBS to ensure product quality and adherence to relevant standards.

14.          

The supply of machinery, tools and implements suitable for use only in agriculture, and for purposes of this subparagraph, “machinery, tools

and implements” means;

(i)         knapsack sprayers;

(ii)       ox ploughs;

(iii)      drinkers and feeders for chicken;

(iv)      agricultural tractors (including tractors);

(v)        disk harrows;

(vi)      cultivators;

(vii)    ploughs;

(viii)   weeders;

(ix)      seeders;

(x)        planters;

(xi)      sub-soilers;

(xii)    seed drills; (xiii) threshers;

(xiv)     bale wrappers;

(xv)       milking machinery;

(xvi)     milk coolers;

(xvii)    maize mills;

(xviii)  wheat flour mills;

(xix)     homogenisers;

(xx)       dairy machinery;

(xiv)   grain cleaners and sorters;

(xv)     feed grinders hatcheries;

(xvi)   implements used for artificial insemination in animals.

(xvii) hullers;

(xviii)                oil press;

(xix)   tillers;

(xx)    grain driers;

(xxi)   manure spreaders;

(xxii) fertilizer distributor;

(xxiii)               transplanters;

(xxiv)                juice presses and crushers;

(xxv)  seed and grain shelters;

(xxvi)                silage chopper machines;

(xxvii)              color sorters for coffee;

(xxviii)             coffee roasters;

(xxix)                rice mills;

(xxx) agricultural sprayers;

(xxxi)                trailer for agricultural purposes;

(xxxii)              combined harvesters;

(xxxiii)            tractor mounted hay mowers, slashers, rakes and tedders; crop sprayers; hay and straw balers; tractor mounted hole diggers or borers; tractor mounted scrapers; levelling blades and dam scoops; root or tuber harvesting machinery; tractor mounted loaders; irrigation equipment; drinkers and feeders for all farm animals under

Section 18(10),  and Paragraph 1(s) Schedule 3 of the Value Added Tax (VAT) Act.

478

Client is required to furnish transactional documents in addition to the fulfilling the following conditions: –

§  The machinery or tools must be specifically designed for and suitable only for use in agriculture as defined in the VAT Act.