One of the most common questions Ugandan importers ask is simply: "what will this actually cost me to land?" The price on the supplier's invoice is only the start. Between import duty, VAT, levies and clearing fees, the taxes and charges can add 30–60% or more on top of the goods value. This guide breaks down exactly what you pay, so you can estimate your true landed cost before you commit.
The charges that make up your import cost
| Charge | Typical rate | Notes |
|---|---|---|
| Import Duty | 0%, 10% or 25% | EAC Common External Tariff, by product type |
| VAT | 18% | On customs value + duty |
| Withholding Tax | ~6% | On certain imports |
| Infrastructure Levy | ~1.5% | On selected imports |
| Clearing & handling | Varies | Agent fees, port/warehouse, transport |
Import duty: the EAC tariff bands
Uganda applies the East African Community Common External Tariff, which sorts goods into three main bands: 0% on raw materials and capital goods (to encourage local production), 10% on intermediate goods, and 25% on finished goods. Some "sensitive" items (like certain agricultural products) carry higher rates to protect local industry. The band your goods fall into depends on their tariff classification (HS code), so identifying the correct code is the single biggest factor in your duty.
VAT and the other charges
Import VAT is 18%, calculated on the customs value plus the import duty — so VAT is charged on the duty-inclusive amount, not just the goods. On top of that, certain imports attract a 6% withholding tax and an infrastructure levy of around 1.5%. Exact applicability depends on the goods and the importer's tax status.
How to calculate your total landed cost
- Start with the customs value — the CIF value (cost of goods + insurance + freight to Uganda).
- Add import duty (0/10/25% of the customs value).
- Add VAT at 18% on the customs value + duty.
- Add any withholding tax, infrastructure levy and other applicable charges.
- Add clearing agent fees, port/handling and inland transport.
The total is your landed cost — the real cost of getting the goods to your door. Build this into your pricing before you import, not after.
Tip: Get your clearing agent to give you a written landed-cost estimate using the correct HS code before shipping. Misclassification is the most common reason importers get a nasty surprise at the port — either overpaying, or facing penalties for underdeclaring.
Frequently Asked Questions
Goods value plus import duty (0/10/25%), 18% VAT, withholding tax, infrastructure levy and clearing fees. Taxes and clearing commonly add 30–60% or more on top of the goods value, depending on the product.
Under the EAC Common External Tariff: 0% on raw materials/capital goods, 10% on intermediate goods, 25% on finished goods, with higher rates on some sensitive items.
Yes — 18% import VAT on most goods, calculated on the customs value plus import duty.
Customs (CIF) value + duty + 18% VAT on the duty-inclusive value + withholding tax/levies + clearing and transport fees = landed cost. Ask your agent for a written estimate using the correct HS code.
Kennedy Nyabwala is the founder of Basket Advisory Technologies, with extensive cross-sector experience spanning logistics, supply chain, e-commerce, agribusiness and fintech across Uganda and East Africa. Based in Kampala, Uganda.