The Uganda Revenue Authority (URA) wishes to inform the general public and all importers that in accordance with Section 42 of the East African Community Customs Management Act (EACCMA), goods deposited in a Customs warehouse that are not lawfully removed within thirty (30) days may be deemed abandoned to Customs after due notice and subsequently sold by public auction.

Under the same provision of the Act, proceeds from the sale of such goods are applied in the following order: –

1. Payment of any outstanding duties
2. Expenses incurred in the removal and sale of the goods
3. Rent and other charges due to Customs
4. Port charges and
5. Freight and any other related charges.

Where the proceeds from the sale exceed the total of the above charges, the remaining balance shall be payable to the owner of the goods upon application, provided that such application is made within one (1) year from the date of the sale.

URA therefore notifies all importers and concerned parties whose goods have been disposed of through public auction or private treaty that they may apply to the Commissioner Customs for payment of any balance remaining after settlement of the statutory charges.

Applications for reimbursement must be submitted formally to the Commissioner Customs within the stipulated one-year period from the date of the auction, in accordance with the provisions of the EACCMA, 2004.

Failure to apply within the prescribed time may result in forfeiture of the balance in accordance with the law.

First date of publication: Wednesday March 11, 2026

Developing Uganda Together

URA MANAGEMENT