These are goods which are subject to payment of taxes when imported into the country.

 

 

Prohibited goods are goods whose importation is strictly not allowed by any law in force. For example, used electronics such as used computers/Laptops, used fridges, used TV sets, used underwear among others. If you are found/convicted of importing prohibited items, the penalty ranges up to 5 years in prison or a penalty of 50% of the value of subject goods and the costs of destruction.

 

 

These are goods whose importation into Uganda is regulated and require prior clearance by the competent government agency. Examples include, live animals, minerals, medicines, drones, animal products, items related to wildlife.

 

 

The law Exempts goods for personal use for every arriving passenger with a companied baggage who meets the following conditions 

In the event that any of the above condition has not been fulfilled, then the goods in company of the arriving passenger will pay the applicable taxes

 

Q. As a passenger arriving from outside the country with goods for personal use, do I need to have a tax identification number to clear them and will I have to use the agent? 

 

Clearance of passenger accompanied baggage through customs does not require a Tax Identification Number (TIN) and no need to use of customs agent.  This is however limited to the goods whose value does not exceed USD 2000. In the event that the goods in passenger accompanied baggage exceed US D2000 or such goods are for a company or an organisation, then the TIN will be required and services of licensed customs clearing agent will be necessary.

 

 

Goods given as donations may be subject to tax if the goods are not exempt by law or if the receiver of the donation is not exempted from payment of taxes by law. Exemptions are provided for under section114 of the East African Community Customs Management Act 2004 as amended and the list of specific exemptions/ Exempt organisations or persons is as per fifth schedule Part A and General Exemptions are in fifth schedule part B 

 

 

Used computers were prohibited in Finance act of 2009 under section 2 of the act. This is largely aimed at protecting environment. When the government banned used computers, it dropped import duty to 0% for new laptops.

 

 

Goods sold in duty free shops have not paid taxes in the country where they are being sold from. The taxes are expected to be paid in the destination country where the goods will eventually be consumed. In the event that you arrive into Uganda with goods bought from duty free shop in the departure country and the said goods exceed the allowable limit for each passenger, then the goods will be taxable.

 

 

The primary method of determining the value of goods for tax purposes is Transaction value method. This implies that the importer has all necessary commercial documents relating to the subject goods. In the absence of authentic documents/Invoice, Receipts etc customs is empowered by law to determine the value of the goods using alternative methods including using the value of identical goods or similar products. 

 

 

Transit goods are not subject to payment of taxes when you arrive with them at Entebbe. However, you will be required to process Transit documents and the subject goods will transit Uganda and bond. In the event that a traveler is not prepared to process Transit declaration, then taxes will be due as customs cannot guarantee that the said good will exit the country without being consumed. 

 

Q. Why do I pay penalty when you have confiscated my used Laptops, and I am not getting them back? 

 

Used Computers fall into the category of Prohibited goods in Uganda. Importing Prohibited goods is a crime and if convicted attracts penalty of up to 5 years in jail or in place of imprisonment, you pay penalty equivalent to 50% the Commercial Value of the subject goods or both.

 

If you arrive with used computers including used laptops, customs will seize the goods, extract a statement from you and if you admit in writing, customs may compound the case with penalty, upon payment of the penalty, the used laptops will be forwarded for destruction at the owners’ costs or the owner will be ordered to re-export them back to the origin country.

 

 

Different Countries have different Laws regarding what is allowed as passenger baggage and what is not, because each country is sovereign, the treatment will vary from one country to another. 

 

 

Importation of Unmanned Aerial Vehicles (Drones) into Uganda is restricted on security grounds. This implies that you need clearance from Security Agencies of Uganda in order to be allowed to import and operate a drone in Uganda