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 the EAC RulesĀ  of Origin criteria. However, these goods shall be subjected to domestic taxes (such Value Added Tax, VAT and excise duty) which must be paid before the goods move from the country of origin to the destination Partner State.

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