CUSTOMS DUTIES: AFGHANISTAN TO UGANDA

Overview of Customs Duties from Afghanistan to Uganda

Trade between Afghanistan and Uganda is governed by Uganda's customs regulations as a member of the East African Community (EAC) and various regional trade agreements. When exporting goods from Afghanistan to Uganda, exporters must comply with Uganda's three-tiered duty structure and additional taxes. Uganda implements a comprehensive tariff system that applies to imports from non-EAC member countries, including Afghanistan. Understanding these regulations is essential for accurate cost calculations and successful customs clearance.

General Duty Rates

Uganda applies the following tariff structure for imports from outside the East Africa Customs Union:

Product Category	Customs Duty Rate	Additional Taxes
Raw Materials (excluding foodstuffs) and Capital Goods	0% (Duty Free)	18% VAT + 1.5% Infrastructure Tax
Intermediate Products	10%	18% VAT + 1.5% Infrastructure Tax + 15% Withholding Tax
Finished Products	25%	18% VAT + 1.5% Infrastructure Tax + 15% Withholding Tax
Selected Processed Items (chocolate, tomato sauce, mineral water, processed meat, etc.)	Varies by HS code - contact our experts	18% VAT + 1.5% Infrastructure Tax + 15% Withholding Tax

Important Note on Tax Cumulation: The effective tax burden on imported goods can reach approximately 33% when combining customs duties, VAT, withholding tax, and infrastructure levies. The 15% withholding tax is not reclaimable for foreign exporters.

Required Documents

• Commercial Invoice (in triplicate) with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions
• Bill of Lading or Air Waybill proving shipment details
• Certificate of Origin (if applicable under trade agreements)
• Import License or Permit from Uganda Revenue Authority (URA)
• Health and Safety Certificates (for food, agricultural, or pharmaceutical products)
• Product-specific certifications as required by Ugandan standards authorities
• Insurance documents and proof of payment
• Declaration of value for customs assessment purposes

Important Regulations

• Classification: All goods must be correctly classified according to the Harmonized System (HS) code to determine applicable duty rates
• Valuation: Customs duties are calculated based on the CIF (Cost, Insurance, and Freight) value of goods
• Prohibited and Restricted Items: Certain products are prohibited or restricted entry into Uganda, including specific agricultural products and hazardous materials
• Labeling Requirements: Products must comply with Ugandan labeling and marking standards, including language requirements and product information
• Infrastructure Tax: A mandatory 1.5% infrastructure tax applies to all imported goods to finance railway development
• Digital Services Tax: Non-resident companies providing digital services in Uganda are subject to a 15% withholding tax on income
• Customs Clearance: All shipments must be declared to Uganda Revenue Authority and cleared through official customs procedures

Trade Agreements

Uganda is party to several regional and continental trade agreements that may affect tariff treatment:

• East Africa Customs Union (EACU): Uganda applies the three-tiered duty structure as a member state, though Afghanistan is not part of this union
• East African Common Market Protocol: Established in 2009 to facilitate trade among EAC member states (Kenya, Tanzania, Uganda, Rwanda, Burundi, and South Sudan)
• Common Market for Eastern and Southern Africa (COMESA): Uganda's membership in this 19-member free trade area may provide preferential rates for eligible goods from member countries
• African Continental Free Trade Agreement (AfCFTA): Uganda participates in this continental trade framework aimed at reducing tariffs and promoting intra-African commerce

Afghanistan is not a member of these agreements, so standard non-preferential tariff rates apply to Afghan exports. Exporters should verify specific product classifications and obtain current duty rates from the Uganda Revenue Authority before shipment to ensure accurate cost estimation and compliance.