Import & Export Guide: Uganda
Comprehensive guide to trading with Uganda. Import procedures, tariffs, customs regulations, and landlocked logistics solutions.
$18.6B
Total Trade Volume (2024)
2-4 days
Avg. Customs Clearance
0-25%
Import Duty Range
Import Procedures
1. Pre-Shipment Requirements
- Tax Identification Number (TIN): Mandatory for all importers. Obtain from Uganda Revenue Authority (URA).
- Import License: Required for specific goods (agricultural products, pharmaceuticals). Register with Uganda National Bureau of Standards (UNBS).
- Standards Compliance: Certificate of Conformity required for regulated products via UNBS or PVoC inspection agents.
- Commercial Documents: Invoice (with HS code), packing list, certificate of origin, insurance certificate.
2. Customs Clearance Process
- Lodge customs declaration via ASYCUDA World system (URA online portal)
- Upload supporting documents: Bill of Lading, invoice, permits, certificates
- URA assigns selectivity profile: Green (auto-release), Yellow (document review), Red (physical inspection)
- Physical examination at entry point if red-flagged (Malaba, Busia, Entebbe Airport)
- Duty assessment and payment via URA portal or authorized banks
- Release order issued after payment confirmation
3. Required Documents
- ✓ Bill of Lading / Airway Bill
- ✓ Commercial Invoice
- ✓ Packing List
- ✓ Certificate of Origin
- ✓ Insurance Certificate
- ✓ TIN Registration Certificate
- ✓ UNBS Certificate (regulated goods)
- ✓ Import License (category-specific)
- ✓ Phytosanitary Certificate (plants/seeds)
4. Typical Clearance Timeline
Green Channel (Low Risk): 24-48 hours (automated release)
Yellow Channel (Medium Risk): 2-3 days (document verification)
Red Channel (High Risk): 3-5 days (full physical inspection)
Authorized Economic Operator (AEO): 6-12 hours fast-track clearance
Tariffs & Duties
EAC Common External Tariff (CET)
Uganda applies the East African Community Common External Tariff:
- 0%: Essential raw materials, capital machinery, medical equipment, educational materials
- 10%: Semi-finished goods, intermediate industrial inputs
- 25%: Finished consumer products, manufactured goods
- 35-60%: Sensitive goods (dairy, sugar, textiles, used clothing, vehicles over 8 years)
Additional Taxes & Levies
| Tax Type | Rate | Applied To |
|---|---|---|
| Import VAT | 18% | CIF + Duty |
| Excise Duty | Varies (10-200%) | Alcohol, tobacco, petroleum, vehicles, cosmetics |
| Withholding Tax | 6% | Imports by non-registered traders |
| Infrastructure Levy | 1.5% | CIF + Duty (excluding EAC goods) |
Duty Exemptions & Preferences
- EAC Rules of Origin: 0% duty on goods originating from Kenya, Tanzania, Rwanda, Burundi, South Sudan
- COMESA Free Trade Area: 0% duty for COMESA-origin products (19 member states)
- AfCFTA: Progressive liberalization with 90% of tariff lines duty-free by 2034
- Free Zones: 100% duty exemption in Kampala Free Zone and Export Processing Zones
- Investment Incentives: 10-year tax holidays for strategic investments in manufacturing, agriculture processing
Logistics Infrastructure
Major Entry Points & Gateways
- Malaba Border (Kenya-Uganda): Busiest border crossing. 1,000+ trucks/day. One-Stop Border Post (OSBP) with joint processing. Serves Kampala corridor.
- Busia Border (Kenya-Uganda): Second busiest crossing. OSBP operational since 2018. Clearance time reduced to 8-12 hours.
- Entebbe International Airport: Main air cargo gateway. 45K+ tons/year. Cold chain facilities for pharmaceuticals, flowers, fish.
- Katuna/Gatuna Border (Uganda-Rwanda): OSBP facility. Major route to Rwanda, Burundi, DRC eastern provinces.
- Mpondwe Border (Uganda-DRC): Trade gateway to Eastern DRC. 200+ trucks/week. Serving Kasese region.
Transport Routes & Costs
| Route | Mode | Transit Time | Est. Cost (20ft) |
|---|---|---|---|
| Mombasa → Kampala | Road Truck | 3-5 days | $2,200-2,800 |
| Malaba → Kampala | Road Truck | 8-12 hours | $400-550 |
| Kampala → Kigali | Road Truck | 12-18 hours | $800-1,100 |
| Kampala → Goma (DRC) | Road Truck | 2-3 days | $1,800-2,400 |
| Dar es Salaam → Kampala | Road Truck | 4-6 days | $2,500-3,200 |
Landlocked Challenges & Solutions
- Northern Corridor: 95% of imports via Mombasa (1,450 km). SGR to Malaba reduces transit by 30%.
- Central Corridor (Alternative): Dar es Salaam to Kampala via Tanzania. Longer but reduces Kenya dependency.
- Inland Container Depots: Kampala ICD connects directly to Mombasa for consolidated loads.
- Track & Trace: URA/KRA integrated systems for real-time cargo monitoring across borders.
Regulatory Authorities
- Uganda Revenue Authority (URA): Customs operations, tax administration, ASYCUDA World system.→ ura.go.ug
- Uganda National Bureau of Standards (UNBS): Product certification, standards enforcement, PVoC program.→ unbs.go.ug
- Uganda Investment Authority (UIA): Investment facilitation, free zone administration, incentive management.→ ugandainvest.go.ug
- Ministry of Trade, Industry and Cooperatives: Trade policy, EAC coordination, export promotion.
- Uganda Clearing and Forwarding Association (UCFA): Industry standards, freight forwarder licensing.
Need Help with Uganda Imports/Exports?
Navigate landlocked logistics with expert Northern Corridor routing, OSBP processing, and door-to-door delivery.
Calculate Freight Costs →