presumptive-tax-data
The firm panel is constructed from the Presumptive returns of formal firms in Uganda. It contains 23 variables and runs from FY2015/16 to FY2021/22. The number ...
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presumptive-tax-data
Corporate Income Tax (CIT)
The firm panel is constructed from the CIT returns of formal firms in Uganda. It now contains 346 variables (329 previously) and runs from FY2013/14 to FY2021/2...
Corporate Income Tax (CIT)
SCT Business Process manual
The SCT Business Process manual is a policy and process document of the Customs Department, Uganda Revenue Authority. It is therefore a controlled document that...
SCT Business Process manual
Who Monitors RCTG bond account performance?
 It is the responsibility of the declarant to monitor the performance of their RCTG accounts. e.g. bond balances, active carnets etc. the declarant can...
Who Monitors RCTG bond account performance?
How are exports cleared
 Transfer of goods for export from a Partner State shall be covered by a single bond guarantee and monitored by the Electronic Cargo Tracking System (ECTS). Le...
How are exports cleared
How is fuel handled under SCT?
The importer has ten (10) days to make a Customs declaration/ entry for fuel product after discharge from the vessel. Beyond 10 days after discharge, a penalty ...
How is fuel handled under SCT?
What does a client do in case an SCT consignment does not arrive in the country due to occurrences like accidents, thefts, fire, etc?
The following is the procedure; Obtain incident and scene of crime report from Police Authorities, Revenue Authority of the Partner State where incident happene...
What does a client do in case an SCT consignment does not arrive in the country due to occurrences like accidents, thefts, fire, etc?
What happens when an importer imports more than one motor vehicles on the same bill of lading but one motor vehicle is a contraband
 The importer through his/ her shipping line will be required to apply for manifest splitting to create a manifest for the contraband motor vehicle to either b...
What happens when an importer imports more than one motor vehicles on the same bill of lading but one motor vehicle is a contraband
What are CFSs?
Container Freight Stations are extensions of the Port which are licensed by the Commissioner of Customs for the purpose of storage and clearance of goods and to...
What are CFSs?
What are the requirements for the C9/ C11 amendment?
The shipping line or shipping line agent lodges a request with URA providing supporting documents; Manifest corrector from the Shipper in country of A letter of...
What are the requirements for the C9/ C11 amendment?
Is the Regional Electronic Cargo Tracking System (RECTS) free of charge; if not who meets the cost?
The RECTS is free of charge. How is the SCT addressing the problem of several weigh bridges along the transit/ transfer routes? Partner States reduced the numbe...
Is the Regional Electronic Cargo Tracking System (RECTS) free of charge; if not who meets the cost?
Who is responsible for the security of goods along the corridors?
Whereas the Partner States provide security, the responsibility of securing the goods lies with the customs clearing agent, the transporter and the owner. ...
Who is responsible for the security of goods along the corridors?
How are locally produced goods treated under the SCT?
These are called intra-regional transfers. Goods produced in the region are not subjected to import duty when transferred to another Partner State if they meet ...
How are locally produced goods treated under the SCT?
Are internal borders of importing/ destination Partner States still handling cargo clearance?
Yes but with reduced controls at the internal border stations. Such borders include Malaba, Busia, Mutukula, Katuna, Cyanika, Lwakhakha etc.
Are internal borders of importing/ destination Partner States still handling cargo clearance?
Is it possible to dispose off / sell goods in any Partner State other than Uganda after payment of taxes?
Yes, it is possible to sell goods where duties and taxes have been paid in Uganda to another Partner State subject to approval from the Commissioners of Customs...
Is it possible to dispose off / sell goods in any Partner State other than Uganda after payment of taxes?
Is bond guarantee applicable under the SCT?
A regional Bond guarantee is applicable for goods declared for warehousing, temporary importation, transit and on duty remission/ exemption. There’s no bond g...
Is bond guarantee applicable under the SCT?
Are Mombasa and Dar es Salaam Ports the only first points of entry into the EAC Region?
No. Airports and other border intra-region loading points are also considered as first points of entry. Border intra-region such as Vurra, Elegu, Oraba, Mpodwe,...
Are Mombasa and Dar es Salaam Ports the only first points of entry into the EAC Region?
Whose is a Third-party declarant/ forwarder?
Is a clearing agent with presence either at the Port of Mombasa and/ or Port of Dar es Salaam nominated by another clearing agent in Uganda with no presence at ...
Whose is a Third-party declarant/ forwarder?
