Uganda Import Duties & Taxes Explained

Import duty in Uganda is typically 25% for most consumer goods, calculated on Cost plus Insurance for air shipments (freight is excluded from the taxable base). Your shipment will also be subject to 18% VAT, 6% Withholding Tax, and 2.5% in statutory levies on the same value, with no minimum threshold for exemption.

Uganda has no formal tax threshold, with a de minimis value of effectively $0. Your shipment will be subject to import duties, VAT, and other fees regardless of its declared value when it arrives in Uganda.

Most consumer finished goods imported from non-EAC countries like the US face a 25% Customs Duty. This rate is applied based on the East African Community Common External Tariff.

The standard Import VAT rate is 18%, calculated on the sum of the Customs Value, Customs Duty, and any applicable Excise Duty. This tax is collected by the Uganda Revenue Authority upon arrival.

Yes, your shipment will likely incur a 6% Withholding Tax and a combined 2.5% levy for Import Declaration Fees and Infrastructure Development. These are standard statutory charges for imports.

For air freight, Uganda typically calculates the taxable Customs Value based only on the Cost of goods plus Insurance, excluding the freight cost. Ensure your invoice clearly separates these values to avoid overpaying.

Yes, carriers like DHL or FedEx charge separate brokerage fees for clearing your shipment through the Uganda Revenue Authority. These fees typically range from $20 to $50 USD depending on complexity.

The Uganda Revenue Authority (URA) is responsible for assessing and collecting all duties, taxes, and levies. The carrier usually collects these fees from you on behalf of the URA before releasing the package.

You can estimate costs by adding 25% duty, 18% VAT, 6% withholding tax, and 2.5% levies to your declared value, though final amounts depend on URA valuation. Note that air freight costs are often excluded from the duty base.

The URA maintains a valuation database and may increase your assessed value if they believe it is below market price. This adjustment will result in higher taxes and duties for your shipment.