🇺🇬 Import Customs & Duties: Uganda
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
18%
CIF value + duty. Zero-rated: exports, basic agricultural inputs. Exempt: unprocessed food, medical services, education.
Clearance Time
5-21 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 10-25% | HS 85 |
| Clothing | 25-35% | HS 61-62 |
| Footwear | 25% | HS 64 |
| Food products | 0-35% | HS 01-24 |
| Machinery | 0-10% | HS 84 |
| Cosmetics | 25% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 25% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Uganda Revenue Authority (URA) uses ASYCUDA World electronic customs system. East African Community Common External Tariff applies. Electronic Single Window (eSW) for trade facilitation. TIN required for all importers.
What to Actually Expect
URA customs at Entebbe. Can be slow (1-3 weeks postal). Corruption reported. Complete documentation essential.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
UNBS (Uganda National Bureau of Standards) for product quality. National Drug Authority for pharmaceuticals. Import permits from URA. Pre-Export Verification of Conformity (PVoC) for regulated goods.
Certificate of Origin
EAC certificate for East African Community trade. COMESA certificate for regional trade. AGOA certificate for US market access. Uganda National Chamber of Commerce issues certificates.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Uganda:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $13 | $11 | $24 |
| $100 | $25 | $23 | $48 |
| $200 | $50 | $45 | $95 |
| $500 | $125 | $113 | $238 |
| $1000 | $250 | $225 | $475 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Uganda
Frequently Asked Questions
What is the duty-free threshold for Uganda?
Uganda has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Uganda?
The VAT/tax rate on imports to Uganda is 18%. VAT applies to: CIF value + duty. Zero-rated: exports, basic agricultural inputs. Exempt: unprocessed food, medical services, education.
How long does customs clearance take in Uganda?
Typical customs clearance in Uganda takes 5-21 days. Express shipments usually clear faster.
What documents are needed to import into Uganda?
To import into Uganda, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Uganda?
Uganda prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.