📅 May 2026⏱ 6 min read✍️ Basket Advisory · Kampala, Uganda
Uganda Customs — The Process
All goods imported into Uganda must be cleared by URA Customs through the ASYCUDA World system. Understanding the process saves time, money, and avoids costly delays and penalties.
ASYCUDA selects into a lane: Green (auto-release), Yellow (documentary check), Red (physical examination)
URA calculates import duties, VAT, and other taxes
Pay assessed taxes via URA electronic payment
URA issues release order — goods cleared
Documents Required for Uganda Import
Commercial invoice (value, quantity, description)
Packing list
Bill of lading (sea) or airway bill (air)
Certificate of origin (for preferential tariff claims)
Pre-export verification certificate (PVOC) — for regulated goods
Import licence for controlled goods (pharmaceuticals, chemicals, food)
Uganda Import Duties Calculation
Tax
Rate
Base
Import Duty (EAC CET)
0%, 10%, or 25%
CIF value
VAT on imports
18%
CIF + Import Duty
Withholding Tax on imports
6%
CIF value
Infrastructure Levy
1.5%
CIF value
How Customs Clearance Actually Works in Uganda
Most goods entering Uganda are landlocked imports arriving via Mombasa (Kenya) or Dar es Salaam (Tanzania), then moving overland under the Northern or Central Corridor. Clearance is processed through URA's electronic system (ASYCUDA), and in practice almost every importer uses a licensed clearing agent, because the process is documentation-heavy and errors are expensive. The agent lodges the entry, classifies the goods under the correct tariff code, and computes the duties and taxes due before the goods can be released.
The Documents and Taxes You Need to Get Right
Core documents include the commercial invoice, packing list, bill of lading or airway bill, certificate of origin, and any permits for restricted goods. Taxes are calculated on the CIF value (cost, insurance and freight) and typically include import duty (often 0%, 10%, 25% or higher under the EAC Common External Tariff depending on the goods), VAT at 18%, withholding tax of 6%, and the infrastructure levy of 1.5%. Getting the tariff classification right is critical — a wrong code means either overpaying or a penalty when URA reassesses.
Where importers lose money and time: undervaluation queries, wrong tariff codes, and incomplete paperwork are the top causes of goods sitting in bond accruing storage charges. Every extra day at the border or in a warehouse is a cost. Clean documentation and correct classification up front are far cheaper than demurrage and reassessment later.
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Want to know more?
Talk to our consultant at Basket Advisory — Uganda's premier advisory and technology platform. We help businesses, NGOs, agribusinesses, and construction companies across Uganda with payroll, compliance, project management, and more.
Kennedy Nyabwala is the founder of Basket Advisory Technologies, with extensive cross-sector experience spanning e-commerce, agribusiness, supply chain, logistics, and fintech. He works with businesses, NGOs and financial institutions across Uganda and East Africa on payroll compliance, workforce payments, credit infrastructure, and go-to-market strategy. Based in Kampala, Uganda.