Emitendera gy’okussa ebyamaguzi mu weyahawusi    gigendererwamu kukuuma byamaguzi n’okukakasa nti tewali kibulira mu weyahawusi, awamu n’okulambika abakozi n’abasuubuzi ku ngeri ebyamaguzi gye bikolebwako mu weyahawusi. Emitendera gino gigabanyizibwamu engeri okuli okutuusa ebyamaguzi ku weyahawusi, okubyekenneenya, okubikolako mu weyahawusi  n’okubiwa ba nnyini byo okubitwala.

Ebyetaagisa

• Omuntu yenna okukolebwako aba Kasitomu, ateekeddwa okubeera n’ennamba y’omusolo emanyiddwa nga Tax Identification Number (TIN), olwo n’alonda ajenti wa Kasitomu eyaweebwa olukusa.
• Ebintu ebigwa mu kkowe lino tebikkirizibwa kuteekebwa mu weyahawusi; aside, ennoni, ebyokulwanyisa, ebibwatuka/ebibaluka, fireworks, ebyennyanja ebikalu, ebintu ebivunda amangu, ebintu ebikwata amangu omuliro okujjako amafuta agakuumibwa mu bifo eby’enjawulo ebyaweebwa olukusa, ebibiriiti n’ebintu ebirala bingi nga Kamisona wa Kasitomu bw’aba asazeewo.

1. Ofiisa wa Kasitomu akola ku mulyango oguyingira mu weyahawusi n’oyo avunaanyizibwa ku weyahawusi yennyini ayaniriza ebyamaguzi n’ebiwandiiko ebibikwatako okuva eri omugoba w’ekidduka ekibireese.
2. Yeekenneenya ekiwandiiko ekiwa olukusa okutambuza ebyamaguzi ebyo ekimayiddwa nga transit document [T1] nga kino kiba kirina okukwatagana n’ebyamaguzi ebiri ku mmotoka eyo. Bwe biba bikwatagana, addukanya weyahawusi aggy7a ekiwandiiko kya T1 okuva mu nkola ya ASCYUDA World oluvannyuma n’akola ku kutuusibwa kw’ebyamaguzi ebyo mu weyahawusi.

• Ekiwandiiko bwe kiba tekikwatagana na byamaguzi bireeteddwa ku weyahawusi, ofiisa wa Kasitomu byemulugunyaako, era bwe kizuulibwa nti waliwo obutakwatagana, emitendera gy’okuvunaana nnyini byo gitandikira awo, bwe kitaba ekyo, emitendera giddibwamu okuva ki I okutuukla ku iii.

1. Regime ya IM7 eyitira mu zimu ku mbeera eziraga oba ebyamaguzi bya kwekebejjebwa oba nedda okuli RED, YELLOW, GREEN ne BLUE
2. Ebyo ebiri mu ttuluba lya Green oba Blue, biteebwa bunnambiro kyokka ebyo ebiri mu ttuluba lya YELLOW bitwalibwa mu woofiisi ya Document Processing Centre (DPC) ne bikolebwako.

• Oluvannyuma lwa entry okuteebwa aba DPC, warehouse bond (CB6) ekakasibwa olwo ebyamaguzi ne bitikkulwa okuyingizibwa mu weyahawusi.

1. Ebyamaguzi bwe bibeera mu ttuluba lya RED, ataddemu declaration eyo ng’ono ye ajenti w’omusolo gwa Kasitomu alaga kkopi ya declaration eri addukanya weyahawusi ng’ebyamaguzi tebinnekenneenyezebwa.
2. Ofiisa wa Kasitomu alondebwa okukebera ebyamaguzi ebyo okwekakasa nti bituukanye n’ebiri ku biwandiiko.
3. Oluvannyuma lw’okwekebejja ebyamaguzi, ng’ebizuuliddwa bikwatagana bulungi, examination account essibwa ku system, ne bissibwa ku YELLOW lane olwo DPC n’eddamu emitendera gy’okwekebejjebwa, ng abwe kitaba ekyo omutendera iii guddibwamu.

• Ebyamaguzi bissibwa mu weyahawusi okumala ennaku 270 ng’ennaku zino bwe ziyitawo, bitundibwa ku nnyondo.

1. Ofiisa wa Kasitomu afuna ebyamaguzi n’abyekebejja wamu n’ebiwandiiko ebiba bireeteddwako.
2. Ofiisa akola enteekateeka y’okukebera ebyamaguzi okugeza okufuna bye yeetaaga okukozesa, ekifo w’okukolera n’engeri gy’aba agenda okubyekebejja.

• Ofiisa wa Kasitomu akakasa nti ebyamaguzi kujjiddeko seal, n’alamba ssaako n’okussa ennamba ku konteyina nga bino abigeraageranya n’ebiwandiiko ebiba bireeteddwa ku byamaguzi ebyo, nga wano nannyini byo oba ajenti w’omusolo ateekeddwa okuba nga waali.

1. Ofiisa wa Kasitomu ateekeddwa okubaawo ng’ebyamaguzi bitikkulwa okuva ku mmotoka oluvannyuma n’abyekebejja.
2. Oluvannyuma lw’okwekebejja ebyamaguzi ebyo, ofiisa akakasa nti ebyamaguzi bizzeemu okutikkibwa ku kidduka kwe bijjidde, n’assaako seal n’ekigendererwa ky’okukakasa nti biterekeddwa bulungi.
3. Ofiisa wa Kasitomu ne ajenti w’omusolo gwa Kasitomu bakakasa ebivudde mu kwekenneenya ebyamaguzi.

• Ebyamaguzi bwe biba tebituukirizza bukwakkulizo, ofiisa wa Kasitomu alaga ebirumira ebibeera bisangiddwa mu byamaguzi ebyo.
• Ebivudde mu kwekenneenya ebyamaguzi bissibwa ku YELLOW lane oluvannyuma woofiisi ya DPC n’ebikolako ne biteebwa okudda eri nnyini byo.

1. Oluvannyuma lw’okuta ebyamaguzi ebyo, ekiwandiiko kya warehouse bond (CB6) kikakasibwa olwo ebyamaguzi ne bitikkulwa okussibwa mu weyahawusi.

1. Ajenti w’omusolo ng’ono y’assaamu declaration ateekamu entry emanyiddwa nga Home consumption entry/declaration [IM4] oba re-export entry, n’asasula omusolo bwe wabaawo omusolo gw’okusasula ku byamaguzi ebyo, oluvannyuma ne bikolebwako aba DPC ne biweebwa nnyini byo.
2. Ebyamaguzi bwe biba nga byayingiziddwa okuyita mu nkola ya mawanga magatte (groupage), ng’eyabireese tannassaamu declaration ya IM4, ayawulamu emigugu egy’enjawulo ng’akozesa ekiwandiiko kya House Bill of Lading [HBL], n’assaamu okusaba ng’ayitira mu nkola ya ASYCUDA okukyusa obwannannyini okuva mu mannya ge okudda mu g’abo ba nannyini migugu egyo, okubasobozesa okusula omusolo, oluvannyuma ofiisa wa Kasitomu abikakase okuteebwa okudda eri ba nnyini byo.

• Oluvannyuma lw’okuteebwa abakozi b’omuwoofiisi ya DPC, ajenti w’omusolo gwa Kasitomu akola ekimanyiddwa nga print release, n’assaamu entry okusobozesa okuta ebyamaguzi, bond ya Kasitomu n’eggyibwako, oluvannyuma ebyamaguzi ne biteebwa okudda eri nnyini byo.

1. Okukola ku byamaguzi by’ebitongole bya gavumenti n’ebyo ebiba biboyeddwa aba Kasitomu mu weyahawusi bikolebwako ekiseera kye kimu.
2. Oluvannyuma lw’okukola ebikwata ku kuta ebyamaguzi, nannyini byo aweebwa lisiiti y;’okumutimbagano okuyita mu nkola ya Electronic Fiscal Receipting and invoicing system (EFRIS).
3. Ebyamaguzi bwe biba bya kuddamu kufulumya ggwanga, byekebejjebwa olwo ne bitikkibwa ku kidduka okubyongerayo gye biraga. Oluvannyuma lwa DPC okuta ebyamaguzi ebyo, ajenti w’omusolo gwa Kasitomu afulumya ekiwandiiko ekikkiriza okutambuza ebyamaguzi ekimanyiddwa nga Transit document (T1), n’atuukirira ofiisa wa Kasitomu ku ggeeti okubisiba, okubijja mu system olwo n’abita okweyongerayo. Seal ya tekinologiya ow’omulembe essibwa ku byamaguzi ebyo okusobola okubilondoola yonna gye biyitira okutuuka lwe bifulumizibwa eggwanga.

Emigugu gy’amawanga magatte (groupage cargo) kwe kugatta emigugu egy’enjawulo okuva ku bannannyini gyo ab’enjawulo nga basuubula mu ggwanga lyerimu ne biggattibwa mu konteyina emu nga bitwalibwa mu ggwanga limu nga wano bikolebwako lumu aba Kasitomu.

Buli mugugu guteekeddwa okubeera ne House Bill of Lading nga kino kye kiwandiiko ekiraga nannyini gwo omutuufu, ebigukwatako, obungi bw’ebyamaguzi ebigulimu n’obuzito bwagwo. Ekiwandiiko kya House Bill of Lading bwe bukakafu obulaga obulaga obwannannyini omusuubuzi bw’aba alina ku byamaguzi ebyo. Era kye kiwandiiko ekisooka ekisobozesa asaabaza ebyamaguzi oba omusuubuzi okukola ku nsonga z’omusolo gwa Kasitomu gw’aba alina okusasula oluvannyuma ne bimuweebwa.  

1. Omuntu aba ayingiza ebyamaguzi abitwala eri oyo akuŋŋaanya emigugu okuva mu bantu ab’enjawulo (consolidator) gw’aba yeerondeddewo mu ggwanga gye biva okugeza China, UAE oba eggwanga eddala, ng’ebyamaguzi bino abigoberezaako ebiwandiiko ebibikwatako ng’ebiwandiiko bino kuteekeddwa okubaako ekika ky’ebyamaguzi, ebibikwatako, nga kuno kwe tutwalidde ne invoice wamu ne ekiwandiiko ekiraga olukalala lw’ebyamaguzi ebyo (packing list) (Abantu abayingiza ebyamaguzi ba ssekinnoomu bateekeddwa okuwaayo ebibakwatako okuli amannya, ennamba z’essimu ne’ennamba zaabwe ez’omusolo ezimanyiddwa nga TIN eri abakola mu weyahawusi. Ebibakwatako bino biteekeddwa okubeera ku kiwandiiko eky’awamu Master Bill of Lading (MBL) ne House Bill of Lading (HBL)
2. Emigugu gipimibwa, girambibwa, oluvannyuma ne gigattibwa n’emirala emitonotono egy’abantu ab’enjawulo, nga gyonna giba girina okugenda mu ggwanga lyerimu era nga byakukolebwako wamu ku nsonga z’omusolo gwa Kasitomu.
3. Akuŋŋaanya ebyamaguzi okubireeta mu Uganda akakasa nti bituusibwa ku mwalo okugeza Mombasa oba Dar-es Salaam, ng aba nnyini migugu egy’enjawulo bategeereddwa, nga TIN zaabwe zonna ziri ku Master Bill of Lading ng’era bonna bawaddeyo ebiwandiiko ebikwata ku byamaguzi bye basuubudde, okuli invoices, obukakafu obulaga nti ebintu byasasuliddwa, olukalala lw’ebyamaguzi, obungi bwabyo n’ebiwandiiko ebirala.
4. Ebyamaguzi bwe bituusibwa ku gumu ku myalo (okugeza Mombasa oba Dar-es-Salaam), entry z’okutambuza ebyamaguzi ebyo zissibwamu olwo ne bitambuzibwa okutuuka ku weyahawusi mu Uganda, gye bikolebwako aba Kasitomu. Ebiwandiiko bino bimanyiddwa nga WT8 ne T1.
5. Konteyina bw’etuuka ku Inland Container Depot (ICD) oba weyahawusi, ofiisa wa Kasitomu akola ku weyahawusi ayaniriza ebyamaguzi ebyo. Entry za WT8/T1 bikyusibwa butereevu okudda mu entry ya weyahawusi emanyiddwa nga (IM7). Akuŋŋaanya emigugu gy’abasuubuzi abeera yawebwa olukusa ne ajenti w’omusolo gwa Kasitomubakola ku by’okwekenneenya emigugu n’abakozi ba Kasitomu, olwo ne bassa ebiba bivudde mu kwekenneenya mu byuma bi kalimagezi okwongera okubikolako.
6. Akuŋŋaanya emigugu gy’abasuubuzi akola ku ky’okukyusa obwannannyini okuva mu mannya ge okudda mu g’abantu ba ssekinnoomu ba nannyini migugu. Ensimbi z’okukyusa obwannannyini zisasulwa, olwo okukyusa obwannannyini kuno ne kukakasibwa Supervisor wa Kasitomu.
7. Akuŋŋaanya emigugu gy’abasuubuzi bateekeddwa buli omu okulonda ajenti w’omusolo gwa Kasitomu okubakolera ku nsonga za Kasitomu oluvannyuma lw’eyabireeta okukyusa obwannanyini okuva mu linnya lye okudda mu mannya gaabwe.
8. Akuŋŋaanya emigugu gy’abasuubuzi ne babgireeta mu ggwanga balina eddembe okusasula omusolo oluvannyuma lw’ebyamaguzi ebyo okuddizibwa mu mannya gaabwe oba okubitwala mu weyahawusi, olwo ne bagoberera emitendera gyonna. Ebiwandiiko byonna ebikwata ku byamaguzi ebiri mu migugu okuli invoices, obukakafu bw’okubisasulira, olukalala lw’ebyamaguzi n’ebikwata ku byamaguzi okuli amannya gaabyo obungi, delivery notes n’ebiwandiiko ebirala okuli Master ne House Bill of Lading n’ebirala) biteekeddwa okwanjulwayo eri aba Kasitomu.

Obubaka buno bugendereddwamu kumanyisa na kulambika bawi ba musolo. Tebulina kutwalibwa kiseera kyonna nga tteeka kubanga amateeka ku musolo gakyuka obudde bwonna.