Aisigalikineta (Incentives)

Nu ebeit aswam anu adumun aisigalikinet (Condition for the tax incentives)

Ataalai nu emamei etorube nu itosomao osweta lo ejengere itunga (Shadow less lamps

for use in operating

theaters)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Acuman nu itaraunere aokot bala akako (Blood freezers)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Ipwalisin ka ijam (Mattresses and linen)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Akatenin/aisukai nu elukutere/igaliorere ejamu ayen adekan (Bedside screens)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

Acuman nu igaligalete ekwam, alilim, amwanis ka euria (Air conditioners)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

Acuman nu idorere akipi (Water heating

equipment)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

Iboro lo idarere/inapio ekia (Packaging material

for medicines)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

Iboro lu ikeio abaoi arai lu etatao lu eyaunitos ngun lu agwelanarete anu aitwegel adekisa nu ejatatar alasisin  (Furniture)Hospital furniture imported by dealers for supply to licensed Hospitals

Mam itatacio esolo lo iboro alu aijamam kokwap ana ekisil alo esolo alo iboro alu aijamam (Exempted from excise duty under the Excise Duty Act).

Aitolom aica na ebe X-ray anu airerea akuan na itungana arai etiang tetere anu ainakin amukian arai anu aswam na epol (industrial use)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Iboro lu inyalitai anu awanyanara aokot (Chemical Analyzers for blood analysis).

Ainyalinyaleta nu inwakere aokot (blood chemistry analyzer) epedoro aitosom anu awanyanar iboro lu ipu kwape nat aimareta nu aokot (blood cell counts), ainwak epone lo iswama ekia aokot (therapeutic drug monitoring), aitosomao na ikee erono/na mam apugan ecamunit (illegal drug use), ajenun epone/abila na aokot (blood typing), inyamat lu ejaasi aokot (protein analysis), aanyanar epone lo iswamatar iporotoi checking thyroid function, aanyanar arai ejaasi ikur lu akuan lu itijiete adek (checking for the presence of antibodies), keda, arai itosomaete adekak ore anu aanyanara esukali (glucose) arai ajenun asiapai na ejaai akuan (cholesterol)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Ophthalmic instruments and appliances.

This device is used to examine the eye.

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

10) iswamaeta lu epedonikinere ikel anu amukian (Dental drill equipment).

Eraasi lu isumalin lu didik lu itosomao ne imukeere ikel, duc duc anu alemar ne ebosit ka aike ekelai eroko iturakina ekai lo erapi aipanya arai aboko (filling or crown). Epedoro do aitosom isumalin ngun anu aitalauna ka aike (shaping) alias nu ikel kotma apak na amukian arai mam alemar ekia lo lem eturakitai okelai sek arai aboko na lem ejai sek tetere aigwaikin ace na egogong.

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Acuman nu inwakere akoikes (Ultrasound machinery)

Erai na acuma na iswamai aputosia (makes images) tetere epedoro aanyanar toma na akuan.

Ijukari do acuma na aruo na atipet (high frequency sound) na itodiei epone lo ejaar toma na akuan.

Itosomao acobilait aijaiya aruo na kosodete aiswamaun aput (picture). Iswamao do awanyanar na kotoma atutubet ngit na ikamunitos nu aanyanar iboro lu otoma na akuan (radiology department)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Asirinjin (Syringes)

Ngesi iswamaet yen adekis yen itosomao aicumanikina iboro lu eliak (fluid) toma akuan, arai amatanar iboro lu eliyak

Imoriarit do ngesi episo lo igwaikitai apaipo na eworori okiding (hollow cylinder) na ejaai amopira toma na iriya (sliding plunger).

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Acuman nu inwakere etau (Cardio graphic machine)

Erai na acuma na ipimaere epone lo edusaar etau

(A machine for recording the beating of the heart).

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Igaalin ingwalasik (Wheel chairs)

Erai lo egaali lo erengeo ka akanin (manually operated) arai lo irengei agogong na akim (power driven) lo iswamatai anu itunga lu engwalangwalauna aitosom anu alosia kotogo arai togo ka kinga da (indoor and outdoor, locomotion).

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Ibelai ingwalasik (Crutches Medical)

Apolou na ebala alo ingwalasik.

Erai lo ebela lo bao arai lo suwat lo ingarakini itunganan yen engwalit anu alosit. Ibelai lu akanin (arm crutches) eraasi noi noi nu suwa nu ejaatatar ewai lo itingio kosodi airimokin akan (cuff that closes around the arm). Ejaatatar duc ibelai lu keda amopira kwap na itogogongit kesi tetere mam ejurutaros (skidding).

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Atutubena nu akuan nu iswamatai (Artificial)-kwape nat ikel, akeje, airiameta nu akojo (joints)

Ikel lu esubitai (dentures), arai ikel lu aisab, eraasi atutubena/acuman nu iswamao anu ainyakakina ikel lu elemaros; igangete kesi angirin nu osiepnu enonok ka nu egogong nu ejaasi akituk (surrounding soft and hard tissues of the oral cavity). Ejaasi nu angin pak (Conventional) nu epedoro alemar arai ngun da nu mam elemanaros (removable partial denture or complete denture).

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Asuwa/acuman nu itaraunitai atutubena nu akuan.

Eraasi nu acuman nu iswamatai kwape atutubena nu akuan. Itosomao do kesi angapakin eitaraun atutubena ngun nu elemanara/etuboro kwape nat ikel, akeje, akanin, akungin, abokonya (facial bone), ace airiameta nu akojo, itulin, ka ice da, lu epedoro atubor/alemar anu adek arai angwalangwalauna na akuan na eurutere (congenital conditions).  

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Acuman nu engapio anu apupia akiro (Hearing aid).

Eraasi kesi icuman lu dedik lu engapi itunganan otoma arai osiep na akit. Einakinete kesi aruo ace (some sound) ecelaar tetere itunganan yen mam epupi akiro epedori apupun, einer ka da aswam aswamisinei nu angina duc.

Isipedorete acuman nu itunga lu mam epupete akiro aipup akiro nu inerai mot mot ka da nu ecelanaros (A hearing aid can help people hear more in both quiet and noisy situations)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Epaba lo adekis (Medicated cotton wool)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Apapulai nu iminaete nu adekis nu erapere ajimis, ne icumio, ne ewii (Medical bandage)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).

Acuman nu alilim (Refrigeration equipment) nu idarere itunga lu atwak nu itosomao adekis, okansulo arai oreria lu ikamunitos nu aida itunga

(funeral home).           

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Atakerin nu itolosere adekak (Motor boat ambulance)

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga.

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon (Exempted from VAT under the VAT Act).

Amotokan nu itolosere adekak (Motor Vehicle Ambulance)

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga.

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon (Exempted from VAT under the VAT Act).

Iboro lu itemonokitai anu angor nu emasete ekia (Maternity/Mama kit)

Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat aboisit na akais aarei alu kany angun kwatat adaun ekaru ediopet ido mam itatacio esolo lo ameda ana iyatanakin oboro kotoma apak na aitolosio arai asubio kec (Import duty is applicable at a rate 0% instead of 25% for one year and exempted from VAT)

 Acuman nu itwamanete (heating), nu ekwam (ventilating) ka nu ijulujulete ekwam, amwanis ka alilim (air conditioning) anu alu esubete ikee (pharmaceutical manufacturers).

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Agwelanaro na ikee lu eyaunitai akwapin (the supply of imported drugs and medicines)

Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon (Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga.

Agwelanaro na iponesio keere lu iboro/ikee alu itikitikere aur (contraceptives) kwape nat amopiran nu aelo (condoms), ikee lu iliko anu aitikitik aur (birth control pills), icuman/isuwa lu itikitikere aur (family planning device)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon (Exempted from VAT under the VAT Act).

Agwelanaro na ipalei lu itanapio imukerun anu aiga ekulam/ebar (the supply of Diapers)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

Ikeon/lu etatao (Furniture)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004)

Acuman nu agogong/amwanus nu eyarere ikur (germs) oboro alu adekis Medical Autoclaves.

Erai na acuma na itosomai ekwam lo emwana ayaria (sterilize) ikur (germs) oswamaeta lu adekis. Akec apolou ebe ikur keere (bacteria, fungi, viruses and pores) emameun bobo agogong (inactivated)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under East African Community Common External Tariff).