Restricted goods are goods whose importation or exportation into Uganda is regulated and requires prior clearance by the competent government agency. Restricted/Controlled goods may be imported or exported provided the importer or exporter has the necessary authorization/permits. For example, foodstuffs will require the proper permits from Health and or Agricultural Authorities, plants and plant products require clearance from the Ministry of Agro-Industry and Food Security, while pharmaceutical products require clearance from the Government Pharmacist.
NOTE: In case the authorities refuse to approve the application for a permit due to various reasons such as health, phytosanitary or security hazards, the imported goods would be liable to seizure.
Restricted goods include the following;
• All goods the exportation of which is regulated under this Act or any law for the time being in force in the partner state.
• Timber from any wood grown in the partner states
• Fresh unprocessed fish (Nile Perch and Tilapia)
• Wood charcoal
• Drone cameras
• The export of any minerals such as gold
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S/N |
Restricted imports |
Restricted exports |
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1 |
Postal franking machines except and in accordance with the terms of a written permit granted by a competent authority of the Partner State. |
The following goods shall not be exported in vessels of less than two hundred and fifty tons register— · Warehoused goods; · Goods under duty drawback; · Transhipped goods. |
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2. |
Traps capable of killing or capturing any game animal except and in accordance with the terms of a written permit granted by the Partner State. |
Restricted Exports as per the First Schedule to the Consumer Protection (Export Control) Regulations 2000 1. Rice 2. Wheat or Meslin flour 3. Sand 4. Limestone 5. Cement 6. Textiles and textile articles for export to the USA and Canada 7. Rough diamonds
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3 |
Unwrought precious metals and precious stones. |
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4 |
Arms and ammunition specified under Chapter 93 of the Customs Nomenclature. |
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5 |
Ossein and bones treated with acid. |
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6 |
Other bones and horn – cores, unworked defatted, simply prepared (but not cut to shape) degelatinized, powder and waste of these products. |
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7 |
Elephant unworked Ivory, or simply prepared but not cut to shape. |
a) All goods the exportation of which is regulated under this Act or of any law for the time being in force in the Partner States; b) Waste and scrap of ferrous cast iron; c) Timber from any wood grown in the Partner States; d) Fresh unprocessed fish (Nile Perch and Tilapia); e) Wood charcoal. f) Used automobile batteries, lead scrap, crude and refined lead and all forms of scrap metals
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8 |
Hippopotamus teeth, unworked or simply prepared but not cut to shape. |
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9 |
Rhinoceros horns, unworked or simply prepared but not cut to shape |
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10 |
Other ivory, unworked or simply prepared but not cut to shape. |
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11 |
Ivory powder and waste. |
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12 |
Tortoiseshells, whalebone and whalebone hair, horns, antlers, hoovers, nails, claws and beaks, unworked or simply prepared but not cut to shape, powder and waste of these products. |
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13 |
Coral and similar materials, unworked or simply prepared but not otherwise worked shells of molasses, crustaceans or echinoderms and cattle bone, unworked or simply prepared but not cut to shape powder and waste thereof. |
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14 |
Natural sponges of animal origin. |
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15 |
Spent (irradiated) fuel elements (cartridges) of nuclear reactors. |
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16 |
Worked ivory and articles of ivory. |
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17 |
Bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding). |
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18 |
Ozone Depleting Substances under the Montreal Protocol (1987) and the Vienna Convention (1985). |
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19 |
Genetically modified products. |
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20 |
Non-indigenous species of fish or egg of progeny. |
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21 |
Endangered Species of World Flora and Fauna and their products in accordance with CITES March 1973 and amendments thereof. |
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22 |
Commercial casings (second-hand tyres). |
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23 |
All psychotropic drugs are under international control. |
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24 |
Historical artefacts. |
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25 |
Goods specified under Chapter 36 of the Customs Nomenclature (for example, persuasion caps, detonators, signalling flares). |
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26 |
Parts of guns and ammunition, of base metal (Section XV of the Harmonised Commodity Description and Coding System), or similar goods of plastics under Chapter 39 of the Customs Nomenclature. |
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27 |
Armoured fighting vehicles under heading No. 8710 of the Customs Nomenclature. |
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28 |
Telescope sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted under Chapter 90 of the Customs Nomenclature. |
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29 |
Bows, arrows, fencing foils or toys under Chapter 95 of the Customs Nomenclature. |
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30 |
Collector’s pieces or antiques of guns and ammunition under heading No. 9705 or 9706 of the Customs Nomenclature. |
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Please note: No person shall import a food product unless the food product has a shelf life of at least 50 per cent at the time of shipment.
Disclaimer: This information is strictly for the guidance of our clientele and is subject to change on amendment of tax laws or any regulations governing tax administration