Customs duties are instruments of fiscal and trade policy. They may be based on specific rates, ad valorem rates, or a combination of the two.
 Legal basis is the Agreement on Customs valuation (ACV) or simply the Agreement.
 Domesticated in Section 122 of the East African Community Customs Management Act 2004 and the Fourth schedule to the Act.
The choice of the rate depends on various factors, such as tariff policy objective which may include and not limited to;
(a) Raise revenue
(b) Facilitate trade
(c) Protect domestic industry
(d) Encourage importation of certain product