• Tax Identification Number (TIN):All participants must have a valid TIN registered with URA.
• Participation Fee: Bidders are typically required to pay a non-refundable participation fee of $10(USD) via the URA online payment portal.
• System Registration: Interested participants must login to the system using their URA TIN credentials on the Uganda Electronic Single Window (UeSW) to access auction listings and place bids

• Standard Public Online Auction:The primary method for disposing of general merchandise and motor vehicles through competitive online bidding.
• Private Treaty Sale: A faster disposal method applied to goods that remain unsold after previous auctions or items requiring urgent clearance. This may be conducted through controlled online bidding or direct negotiation upon approval by the URA Customs management

Requirements for Participation

• Tax Identification Number (TIN): You must be a registered taxpayer with a valid personal or business TIN.
• Participation Fee: A non-refundable fee (typically $10) must be paid online to activate your bidding account. This is payable for the Public Online Auction only.
• Eligibility: Participants must be at least 18 years old. Foreigners without a TIN are generally ineligible.

Participation Process

• View Items: Upcoming auctions are advertised in print media, various URA social media platforms and on the URA Single Window Portal.
• Physical Inspection: Bidders are typically granted a 7-day period to physically inspect assets at designated customs bonded warehouses (e.g., Nakawa HQ) before the bidding window opens.
• Place a Bid:
• Log in to the URA Online Auction Portal using your TIN and password.
• Select the desired “Lot” and enter a bid amount that exceeds the reserve price (the minimum value needed to recover taxes).
• Confirm your bid by clicking “Add to Cart” and then “Submit Bid”.

Post-Auction Procedures

• Winning Notification: Successful bidders are notified via their TIN-registered email.
• Payment Timeline: You must generate a Payment Registration Number (PRN) from the portal and pay 100% of the bid price within a strict timeframe often 24 to 48 hours.
• Asset Collection: To pick up the item, present a signed system-generated handover certificate, proof of payment, and a valid identification (National ID, Driving Permit, or Passport).

Note;

All items are sold on an “As Is, Where Is” basis, meaning there are no warranties or returns once the sale is complete

Most goods can remain in a customs bonded warehouse for a maximum of 6 months with a possible extension to 9 months on approval of the Commissioner Customs and after this the goods are sent to the Customs Warehouse for disposal. However, special goods like duty free shop items, new motor vehicles, wines, and spirits can be warehoused for up to two (2) years.

Note;

Once this statutory warehousing period expires (making them “overstayed” or “uncustomed” goods), URA initiates the following, usually resulting in auction within roughly 30 days of the notice:

• Final Notice & 30-Day Deadline:URA issues a public notice requiring owners to clear the goods—by paying all taxes, fees, penalties, and fines within 30 days from the date of the publication.
• Upon advertising, owners of the cargo may redeem and pay full taxes in order to have the cargo removed from the auction list.
• Auction Action:If the goods remain uncleared after the 30-day notice period, they are disposed of via online public auction.
• Alternative Timing:For abandoned goods or those specifically targeted for, a “private treaty” sale, the process can move faster once the 30-day public notice expires or immediately after conclusion of the Public Online Auction to dispose of the unsold lots.

• Initial Deposit:  Some auctions require payment of 25% of the bid amount within 24 hours of being declared the successful bidder

• For the Customs Public Online Auction and Private Treaty sale, full payment is done upon printing the PRN.
• Taxes & Fees: The winning bidder is required to pay the bid price plus any applicable taxes, duties, and fees. For motor vehicles, registration and licensing fees must also be settled before collection.

NOTE;

• Default: If the highest bidder fails to pay within the prescribed timeframe, the item may be offered to the next highest bidder or reserved for a future auction if all bidders up to the 6^th position fail to pay.

A want of entry list refers to goods that have arrived at a port or airport, border station or the bonded warehouse but for which the necessary Customs documentation (such as a Bill of Entry) has not been filed, or duties have not been paid, within the statutory period

Timeframe: Generally, if cargo is not entered within 14 days (or a period directed by the Commissioner) from the date of importation at the port or when the warehousing period expires, it is classified as “Want of Entry”.

Consequences: Such goods may be moved to a state warehouse, and if no claim is made within a further specified period they may be advertised in the Gazette and subsequently sold at public auction.

Required Documentation for Release: To clear such goods, importers typically need to provide a Bill of Entry, commercial invoices, a packing list, a Bill of Lading or Airway Bill, and a valid TIN.

Location of Goods: These items are often stored in designated areas where they are listed by vessel, date of arrival and consignee.

Note;

• To avoid cargo being listed as “Want of Entry,” importers should use the online declaration system i.e ASYCUDA World to submit documentation and pay duties before the expiration of the warehousing period.

• Incase an importer, owner, or agent pays all outstanding taxes, duties, penalties, and storage fees to reclaim cargo that was not cleared within the prescribed time limit can undertake the redemption process