Uganda Revenue Authority (URA) continues to enhance tax compliance by implementing a holistic approach that balances facilitation for compliant traders with application of risk-based enforcement for non-compliant taxpayers and tax agents.

Whereas URA has registered success in implementation of the above initiative through client sensitizations as well as modernized and automated processes that facilitate Customs clearance, cases of under declaration and concealment of goods have continued to manifest which poses risk of revenue loss.

Section 210 (c) of the East African Community Customs Management Act, 2004 states that;

“In addition to any other circumstances in which goods are liable to forfeiture under this Act, the following goods shall be liable to forfeiture – (c) uncustomed goods;”

Therefore, to nurture a culture of tax compliance through ensuring proper customs declarations, URA hereby informs the general public that the excess or undeclared and concealed goods found during physical verification of cargo shall be forfeited in accordance with the above stated provision of the law. This measure will take effect on July 01, 2026.

In the interim, Uganda Revenue Authority;

1. Requests all importers who currently have consignments verified and found with excess or undeclared and concealed goods to immediately follow-up with the respective Customs Stations for clearance of goods in accordance with the law.
2. Notifies the public that any importer or clearing agent with undeclared goods should voluntarily disclose before physical verification to avoid forfeiture of the undeclared goods.
3. Informs all importers that excess or undeclared and concealed goods that remain uncleared by 30^th June, 2026 shall be liable to forfeiture.

URA remains committed to facilitating legitimate trade and therefore calls upon the importers, exporters and clearing agents to always declare correct and complete information in respect of their import and export transactions.

First date of Publication: Tuesday May 19, 2026

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URA MANAGEMENT