CUSTOMS DUTIES: BOSNIA AND HERZEGOVINA TO RWANDA

Overview of Customs Duties from Bosnia and Herzegovina to Rwanda

Trade between Bosnia and Herzegovina and Rwanda is subject to Rwanda's customs regulations as a member of the East African Community (EAC) customs union. Rwanda applies the EAC common external tariff (CET) to goods imported from countries outside the EAC, including Bosnia and Herzegovina. All tariff calculations are based on the cost, insurance, and freight (CIF) value of imported goods. Understanding these regulations is essential for exporters planning to ship goods from Bosnia and Herzegovina to Rwanda.

As a member of the EAC alongside Burundi, Kenya, Tanzania, Uganda, South Sudan, and the Democratic Republic of the Congo, Rwanda has harmonized its customs tariffs, rules of origin, and import regulations. This standardized approach ensures consistent treatment of imports across the region while allowing for specific country-by-country exceptions through stays of application and duty remission schemes.

General Duty Rates

Rwanda applies a four-band duty structure for imports from non-EAC countries. The following table outlines the standard import duty rates applicable to goods from Bosnia and Herzegovina:

Product Category	Import Duty Rate	Basis of Calculation
Capital Goods and Raw Materials	0%	CIF Value
Intermediate Goods Not Available in the Region	10%	CIF Value
Intermediate Goods Available in the Region	25%	CIF Value
Finished Goods	35%	CIF Value
Sensitive Goods	Greater than 35%	CIF Value (as listed in EAC Schedule 2)

In addition to import duties, exporters should be aware of additional taxes and levies applied through Rwandan customs, including VAT at 18 percent, excise duty at varying rates, withholding tax, infrastructure development levy at 1.5 percent, and African Union Levy at 0.2 percent. Motor vehicles incur additional registration fees based on engine capacity.

Required Documents

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions
• Bill of Lading or Airway Bill for transportation
• Certificate of Origin from Bosnia and Herzegovina
• Import License (if required for specific product categories)
• Insurance Certificate confirming CIF value
• Product-specific documentation (certificates, test reports, permits as applicable)
• Customs Declaration Form completed by a licensed clearing agent

Important Regulations

Stays of Application: Rwanda may grant different duty rates from the standard CET for specific products on a country-by-country basis. These negotiated rates are published in EAC gazettes using HS codes and apply to all importing taxpayers once approved.

Duty Remission Scheme: Importers may apply for exemption from import duty if goods are intended as inputs for export production or for specific home consumption goods. Applications must be submitted to the Commissioner for Customs Services Department. Approved remissions are valid for twelve months.

Clearing Agents: All customs clearance must be conducted through licensed clearing agents with access to the One Single Electronic Window. The Rwanda Revenue Authority maintains an updated list of approved clearing agencies.

Customs Facilities: Goods may be processed through RRA Border Posts located at Rubavu, Cyangugu, Kagitumba, Gatuna, Rusumo, and Akanyaru, or through designated dry ports.

Trade Agreements and Special Schemes

Rwanda participates in the EAC customs union, which provides preferential treatment for goods originating from other EAC member states. However, goods from Bosnia and Herzegovina are subject to the standard CET rates unless specific bilateral agreements exist.

Rwanda offers several trade facilitation schemes including the Simplified Trade Regime, Gold Card Scheme, Authorized Economic Operator program, Pre-Payment Facility, Pre-Clearance Facility, and Cargo Tracking System. These programs may reduce processing times and administrative burdens for qualifying importers.

For the most current tariff rates, specific HS code classifications, and detailed information on duty remission eligibility, consult the Rwanda Revenue Authority website or contact a licensed clearing agent in Rwanda.